(fapc 3t)an (Derail U'au-.

VOL. XII.

CAPE ISLAND. CAPE MAY COUNTY, NSW JERSEY, WEDNESDAY. JUNE 13, 186®. I S a : — I - sb a - a ags = 5 " = " :

NO. 576.

Um *f Hew Jerwy. (** ACTBoarrvj A farther *uppl«m*nt to tb* eel entitle.! ' " Aa set cooesrslnf Twee," approval! April foartaaath aighitan hundred asd 'Tilt enecW-B^b# Senate sad General Aieeiobly of th*\8ute of New Jersey, That s poll tax not exceedinc osa dollar sha|l ha seeeeHd. opoo every whits mslo inhabitant of (hie stut*. of tb" ego of tweaty-one eesre oe npwsrde, except the pall* of all voloataars and sail•va, who bate aerrad Mr the period of ono year or more, alee tho** woandrd aud .li»«hsrgs4 {a . eraaaqaenca thereof. I* 'tho amies er narVe of the United StatA, who bare beea honorably discharged, and of all paapera, idiots. aud inaana peraone ; prorided, that nothing In thii ahtll In anywise tnterlbre witb tha poll la* requlrtd to be raiaad by nay special law in pay. ■ant of baantiea. 2. And be it enacted, That all real and a arsenal aetata wHbla tbia elate, whether owned by tadtvtdasls dr by corporations, ah all bo i»irie to taaatsoq at the fall and aetaa) vain* tbaraof, oa tha day in each year wben by law 'the aaaaeamant la' to ooaeasaooe, at aoeb rata par dollar aa will be sufficient to prod ana tbo sum reaalrad to ba-xftisadrtofplbar with an addition tbardlh hot aseeediag tao per eeotom or «M Shafts toast eoatlnganctre, after dodaoMog tho poll tax asd tha Ux derived fttr* Bftif* lean ranee compaoioi. A Aad bnJl eaacted, That the tern real estate, as seed in this act, shall ba -coeatraad to {oclnda all lands, all water . power thereon or appartentnt thereto, aad all baildiaga or orsctiooa thereon or •■lad to tha tone, trees sod underwood growing thereon, and all mime, nnarrias, great and marl beds ao« oil (sbariaa. 4. And. be It enacted, That the term . personal estate, as seed in this act, shall be construed U include goods and ehat tola of erary description, including steam boat* aad atbar reawolt, money, debts dae or owing from solvnnt debtors, whether oa ooo tract, eota, bond, mortgage or bstrtrsassui, psbtio etoehe and stacks lo OWOOiatlOoa, whether said personal aetata ha within er wit boat this state. A And be It ecected. That (he follow, lag pdftooe and property shall betxampt dram Uaatioo, »iti I. The property aad the bonds and other securities of the United BUtaa, and tbo bends aad eecsritiee of ibis stare, which are by law axempt from taxation, the psupwi ty of Iba coantlaa, township*, 1 oHtoa.oad boroogba of Uis stale, and ' stocks aaA other personal estate owned ; by aitiMPs ef this ehslajaitoat* aod being eat of tUa stau, apoo which taxaa shall here been actually astsesed and paid srithin twelse months nail bsfors tha day prescribed by law far commencing tba "TlV All colleges, academies er semioa- ' rise of leaning, poblic libraries, school haw See, boildlngs erected aad need for religions warship, and the land whereon . tba saar are aitaate, necessary to Use asa aad enjoyment thereof net exceeding firs aer«e for each pas, tba farnlthre - thereof end the personal (property used , thareia ; tha aadowmant or fond or any religiose society, college, eeademy, semi- 1 1 eery of taorolng or pablic library ; presided that na bailding to naad which may ba rested for taob purposes and rant reaeirad by the owaer therefor shall be ex- c empted ; the slock of any corporation of ; i this staM, which by a ebartnr or othsr ; : contract with this stale, is. expressly ax- i stapled from taxation, the stock of any I i corpora lien of Ult stats, the capital wbOThTM by this act tfiede taxable to i aad . agaiaat sold corporatioe. paws in , 2£&.T^vrff^rp lags erected Ibereon, end all baildiaga ( asad axaJaalTaly for cbariUbla parpoaas, , wOk the land whereon tha tame are . wewcled and which may botietetsxry for , tiM Ado asgsymeat thereof, aad Us far- I "Tm toVt'mracUd, That tba poll U i I a pareanal tax is the twwwahip or ward \ i I II' \* 1 It I I « a ■ I I a I a — aaj.im^.1 nassssjiausi >■ Ma Aaaaa*s4 ma ibis , than ie the towa- ! e < >*s re tba opes all »»» of | o

Uin by diligent inquiry, and by tba oalb 1 or aOrsaatlon of lbs psraoa lobe assessed, , aad. If accessary, of other person, accord. I i icg to (be best of his ability, and accord ■ i inr to hii own judgment arter examination I J and inquiry,' tba names of all parsons tadabls in ihvtr' rasc-cltr* townships or 1 wards, and tba sctuaf salu. oT all the pror party, real and personal, taxable lliarein; C and in cats any Inbahriant of tha townf ship or ward shall refute to axaar or afBrm « ana answer in regenl to all the particu- . lara of bis property when raqairad by .uch . assessor, or ia care such inhabitant can-' > not be found by the assessor, after a dil- - igeul effort, It snslf be the doty of said s\ assessor lo aatimaia his properly at the highest selue be bu reason to suppose it I may be placed ; 4nd lu care tba person ; aaassaed shall appasl to theaemmiuioceii » Of appeal, they shall BOt ra.ln^DrtTFXrd, ] eatlmela If it shall appear that tha pera -n appealing ba.d refssod to be sworn or affirmed, and to answer all propar qneeI lion, respecting the parlicnlars of his «sr late and of his debts, or baa abreotrd himself for tha purpose of eroding the | aaaaaaor, aolaaa he shall xaliilaelorily i prove by his own oalb, or afflrma ion or I otherwise, what was tba trot Talus or all I his taxable property provided, that no. I thing herein coatalusd shall be construe. I l to present tha said commissioners of f appeal from iscrsasinglhs saloatlon made ■ by the assessor, if It shall satisfactorily I appear the same ought m be increased. | 3. AM b« It enacted, That it shell be I the doty of the secretary of state before | i the time prescribed by law for coomsncr -ing the assessments, fa each jeer, to pre- ( , para a eehadola of the leading classes of ! r taxable property, both real and ptrsonnl, i I and the deductions allowed by law, to be , printed, witb bleak form of affidarit attached, aad distributed to the aeseral i counties fur t be pse of assessor) in mafcjcg I their assessments. 10. And b. IhensctsJ, That the xssaisor shall so make oot his duplicate a a lo i abow in separata sod distinct columns ■ l be names of all persons assessed, the - number of acres and lota of land and apI purteoeucrs assessed to each person, the ealae of each laud, the talus of lbs personal estate esse need to each one, Including tha amount of mortgagas bald and ; lbs amount or debt* duo and owiog lo each person from solt.nl debtors in nddiI tlon to debts steered by 'mortgage, the I amount deducted from tha said Tains for debts doe and owing, tbo net ealae assessed to each parson, tha rtte par dollar I asset ted, and tba aeseral soma aeaaaaed I ' on aaeb person fbr suta, coanty, city, I ' township, poor, school, road, poll, dog 1 and othsr taxet; and tha taid asaatsor ' shall also add to bis dnplicale, by wsy of I appendix or ether wise, ia all cases where : real estate ia taxed to any pattoo from I w bare ha hat raceon h». suppose it may . ba difficult to collect the tax by warrant agsinst his good", challlra ami p.|reoD, a designation oTtba said real aaUU by such short description a a will ba isSebai lo ascertain ibn location and extant thereof, to the end that said Ux may ba collected 1 1 in the manner prescribed by tho act soli- j i tied "An act to make taxes a liaa oa real ; aetata, and to aalhoHse tales for tha ' ' payment of the tame," approred March: aoesoteealb, eighteen hundred aad Ift)- ; i foor. | 11. And bo H enacted, That wbarq a ^ i I person 1s est -s»ed at Trustee, guardian, ! i i execotor or administrator, bi shall be at- 1 1 | tested aa aoch witb the addition to hi*- < hauie of bit reprerealatirt character, and , i such ateetsiaetil shall ba carried oat on a r separata Has from hit individual ataeaa. f I men t : and la eases whs re the ammg prop- ] I ! art J u held byeeaeral trustees, guardians I ' orwxacnton, only ooe of tham shall be i i taxed for Ue same; and anch pro(>erty j Ml be stoaaood lo Ua Aandeof aoch one i I of reld exacatort, orgnerdianeor traaleas as ha*e the actoal potseaaion or eootrol 1 •f aanh preMtty. of tbebereie. mortgage, ' I or olbar inwHlat by whitk the tame is ' I 12. Aad ba it enacted. That whan any ' < mossy shall be' directed to be atseased ' | for ataU or connty porposrt. It abaft be I the duty of thmasaeeeora of the rer.r.l I towaahipa and wards in the county lo I meet at the- time prescribed by law io 1 I every year at tha nlaca of holding tha | < court of common pleat ia inch coanty, ' I and each of the taid assessors shall pro- I dots hit dupliotU of tho raise of real and • I personal saute to be by him assessed, I I with the emonnl of each column and the I toul of all the columns correctly add. d ' together, and shall also produce aa ilB- \ I ' davit tit bios subscribed aad taken opoo : < ' bis oath or affirmatioo before tome per- ' 'sob eathorixed lo edmftritter oaths, of I . the tallowing or like tenor and affect, vis : < ) "I assessor of do I ! (Wear (or solemnly affirm) that 1 ■ : i - I estate liable to taxation ia the township > (or ward) whvreof 1 am assessor, and have ! « , to tha beet of my ability, acd without < favor or partiality, vetoed ell Iba- mid • property fiwbla to lax.lion la taid towc- I ' ship (ar ward) x! iU fall aad fair value at ■ tack price wl m any jadgmeet said prop. • S would satl for at a teir and boas Bde ( ■ by private contract on the day pre- t i scribed by lew for aummaactig the atasss- :« men', aad bare dwdacled from sach value 1 ebte to Bttaad soea aseeliisg, it shall be t : tor neglecting ve attend or te produce cr « aead kit dnplaereassod affidavit atoraaaid, ■' tba majority o: aeaaaaort oeaveaed shall n watimaU tho vatar of the preparir liable • to assessment ia tba township or waMt of « tba sham l asa ..see aaoordi.g U tba bast « j 13. Aad be it sweated, Thai the board s ; of an. more whoa arel aa aforesaid .kail ° oomyw^nd ^ smmtUlaU. wbol. v.lae P i h %apevtrea'u*MM "re'' JZrTJd >1 thai tf h Ml appear lo thl. Wreri tl l^^j ereu^d1,. say dapUaam' la «

b | of inch nstassors at aucb meeting to make I, I ont two abstracts of tha oat value of taxaI- hie real and personal property, detignatI ing tha ctaooot of real estate and personal n property in each townabip and ward. ■ which euall ba signed by every satenor r present and tball within thraa days be deIivered to the connty collector, who shall forthwith Bla one of tham and liaosmit i. tha othwr to tha comptroller of tha atata a for the legislature, and each of the aald i. assessors shall within flflean days -after h said metliag deliver ' to the collector, i- whose doty 11 la to collect tba taxes by I. him assessed, a true tranteript or duplid cn'e i f tha xiMHamadt oT taxaa for tha a said township (or ward) completed as I herein ia directed, and by him certified II ondar hit band to ba a true duplicate of s the taxaa assessed ; and provided, also, d-Uhal if* majority of the wuaasore of the n coBirty' shall fail to meet on tba day prer scribed by law, those met tball adjourn - from day to day at tha rerne place agtil a h majority shall attend. d 14. And he it enacted. That if any e asse-sor shall willfally or thrungb groa> v negligence on.it lo make a fall and fair r valuation of all the real and personal eaI lata taxable in bis tonnabtp or ward, aa rrqaired by this set within the tints prescribed by lew, or to make the affidavit 1 prescribe^) by the twelfth" taction of this e : act, or to deliver to the collector a joat y : and trna duplirata as herein required, he i shall be ileeTiod guilty of a misdemeanor, a and liable to a Boa not exceeding firs i i hundred dollars for each offanoa ; and if . any aaaaxsar tball neglect Uatiaod at tba . ; lima nod place prescribed by law Ipr tha f i meeting of tha saaaaeors of any coanty , I or ehall neglect lo prodnen or aand his t 1 duplicate or affidavit, at required by this - act, than It tball ba the daty of Iba said i attestors to inquireaad ascertain whether I tba raid aaaaaaor was anavoidahly prevented from attending and prodncrng or . frem sending bin laid duplicate and affii davit, and unlets a majority** tboaa mat l shall by a writing by tham stgoed excuse ■ the axud neglect, tba aaaaaaor to neglecting . shall be guilty of a misdemeanor and liable to a Boa not axeeeding two bun- ■ drad dollats fur each offence -, and itahsll . bn tha duty of tba board of assessors to I state in writing to the prosacntor of Iba i plena of the Bute the name of every . aaartuor guilty of oilhnr of tha jsforaaaid i negltcu, with t a names of tbakrilneaaes r to prove tha same, to baby him presented - to tba grand Jnry of tba ooasty. r IS. And b. it enacted, That all private I corporation of thia 8tala, except booking , j institution asd except tboaa which by ; virtue of any contract in their charters or • other contracts with this Bute are exr praaaly exempted from taxation,, aad axi cept mntnal life iosoranee companies i specially taxed, shall ba and are hereby . required to be raapoctiraly aaaaaaad and 1 taxed at tha fall amount of their capital i Hook paid ia, and accumulated aarplaa ; i but any real estate wbich aucb corporai lion may lavrfoliy own in any other Utata than this Slate ahtll not be liable lo ba | estimated in such accumulated surplus, . j and tha persona holding tba capital alock j of inch corporations shall not ba aaaaaaad therefor, and soch corporations as have i i no capital atock otbar than (boss abort axcepted, shall ba attested for tha full amount of their property and valuable , 1 assets, witkoat any deduction for debts : and liabiHUts hot depositors in taaingt . • beaks, taxed by virtue of tbia section, i-fahall be exempted from taxation on their I i personal allaio to tha amount of tbeir de- . patits ; provided, that" premium notes fheld by life insurance companies shall in ■ no case ba noaaidared as ruiore premium-, ! shall bo Included lo the ' valuable ' assets of Mid Company. ■ 16, And ba it enacted. Thai tbs stock of every bank established Coder aad by virtas of tha acts of Uongfraa of tha ' States, including slate bnoke, shall 1 ! assessed in tba township or ward wherein taid bank is located, lo all stock- : tbaraof, and it shell ba tha duly of each of tba aaid banks to retain and ! 1 the amonnt of ux usrrtsed to sach i ' of tha said aioekqoldart thereof oat of ; tba dividends from lime lo lima declared, i and said tax nhall ba a lien on reab stock- ' share* of tha stock from tho • day designated by law lor commencing i tba assessment, and the same shell be ; to be levied on and told by virtue of a lax warrant duly Msoad against the oo taxed as now directed io other ' ' 17. And bait snactad. That it shall ba the doty of tha prtsidanl, secretary, aathiar , and treasurer af oesry corporation and , bnak, tha slock or property of which it te Uxalion, when applied to by tha j ' untitled to aeoeee ike same, to give lu tha aald aaaaaaor a true statement j under oath.er affirmaliou of the naaa uf . the several stockholder! who owned the 1 ; stock of a bank on tbo day prescribed by ; ! for eommenciag tba w> •cement, and of the sinoant of capital aieok and acce- , I mulatei tor plot, and of all other property : and naaets of aocli banks and corpora- ' 1 tinea, and tba aaid stressor la hereby antborised to admfnieter tuck oath or | aCmatloo aad to take sack qihei means may ba la hie poncr to ascertain tha : amount for which Lbs alcckboidara or i tba corporation tball be taxed. | IB. And be It enacted, That lbs as. ' j teas ore and anmmiaaiooers of appeal who 1 i shall txamlaa nay person reepeoting tha 1 taxable properly d each persona, or of I others, shall administer aa ualh or uBlr- ' I taatiun of tlia full.wiug or Uka tannr acd 1 Iwtrnn, Via I "1 , do s—r (or ; solemnly affirm) that J will tree answer maka lo all each questions as shall ba put iIr,r.'7,V5„n.-u,.t~irns! i speak the trail., tba whale trulb and ' nothing bet the troth aad if aayjmr. ■ who shall be required to'asrear affirm, or testify reacting kit or bar taxabl. ' amired, he or shn^rtaH tm gailly of a j onaffiagjtwo'hawdred dollare; and^ahall | Ua proeacator of abe ptrea af the ceuaiy I awa^TT e*^,r04,rk- aire' nf* tb. ! Wrtaewaaa, ibm th. rem. stay be laid be fare lb. xraiffi jury *! Iba sweety : aad t pa'r »•' * " "j*1" '"?***„*• * 1 • -

a but ths oath or affirmatioo . of oo parson i- (ball ba conclusive as to lbs amoout or I- ownership of taxable property, bot tha >1 assessous sod comoMaaiaoeri of appeal I, 'ball adjudge tba same a a may appear to t them correct. i- 19. And ba it enacted, That all corII poralioas regularly doing boilnm in this t Stats, and not baiag corporations of this e Stats, tball ba saaeasvd and taxed for sod d in respect of the business so done by tbem if and transacted in thia Btate, and avarr r, agent of any Bra, lift, health or marina y insurance company not incorporated by I- the lata ef thia Slate god doing business it io thia State, shall Bit with the Secretary i a of tbia State, on or before lbs first day of | d February, in each year, tha certificate j if oow required by law respecting tha banq nets and condition of tba cuopany of : a which he ia aucb agent, and shall pay at the time of aoch Bling, to auch Secretary n of Btate, the earn of fire dollars f»ea therefor, ; and ahull alto ba required within tan days thereafter te Uka from y sacb Secretary of State a license to act » as such agent, and transact the bosioes* r of said oompuiy daring tha ansning year, I- .and tball pay for aoch lioccsa the sam of a twenty dollars ; and aoch lieanta feat to i- paid shall ba in liaa of all other taxea to I be usessed io thia Slate oo tneb agents a Tor the business of said companies ; prot vidad, however, that the last foregoiog e pXMpaiona shall apply only to tbu agents of companies of tbovo States whose laws a do not impose a greater Ux oraaatsameot f than the foregoing opoc tha agents of a companies of* this Stale aad doing butia nets in those States, that tho agents of y compsnir* of those Btstss imposing larger s taxaa or assessments thao tha foreuomg a upon the agaota or companies of this ; i State shall pay, in th* manner and si the r time now provided by law, a tax of two - par evntom par aoonm on tha whole I r amooot of premiums laffao or rvesived by ! i- aoch agent during lbs year preceding the \ t payment of said tax i and all other cor- 1 1 • poralioas oot ioeerporsted by ibis State, Sand agent, doing baltn... In thi. State as < aluresald. shall he as»re-H for the amonni I - of capital atoally auiployed io this Slnte I ■ m Uo doing of anch business «ui oihct- < > wis* laxad by virtue hereof ; ani anch n >■ i semment shall ba made In toa tuvrosl.i|i ! f or ward where aoch bsaiovaa is most 1 I usually earr ed nod transacted. • 20. And ba it aoacled, That after , ' I making tba valuation of the real and per- ' sonal estate for which any individuals 1 ■ • .hall be lawful for tha aasesiar or for the f commissioners of appeal in casta of taxa- ! lion to dedacl from such valuation any l debt or debts bona fide due and nwins; • from such liidiri.lu.1 to cri-dilors residing 1 - within the Slats ; proridad that no de- 1 ' duclion shall ba mads from tb* fall end i fair value of lbs real and personal r.taie ' 1 of any individual, unlast auch individn^T ■ball make and aign a true statement in 1 I writing, nhder oath or affirmation that the 1 ' same iajaat aad true, of tba several debts • owing by inch individual, which he desirea i ' to- bare deducted, to whom owiog, and 1 > where tbs creditor resides, sod also a ' | •tatrment of the total amount of real es- I 1 lata and of porsona! property of such In- 1 1 dividual, including mortgages bsld and ' | other debts due and owing 'o such Indi- ' > vidua! from solvvot debtors, and shall de- 1 ' liver the same lo the said assessor on or ! ' 1 before tho time limited by law for clneing j I 1 the aaavasmtot ; provided, that if it shall 1 i ba mad* to appear lo the talUfaciion uf < tho commissioner! of appeal that tho in- • dividual assessed was prevented by tick- < 1 neea or other onavoidabla accident from < 1 delivering anch aiilemenl W the assessor 1 > at aloretaid, tha raid commissioner! may < ' permit the said individual or any person I in bis behalf, baring kaowleege of the ' j facts, lb deliver such ttaiementt «worn or ' affirmed to bo jostaod tree as aforesaid, 1 ' I sad may lharalore dedacl tl>* bsaoc* of 1 : | surh debit In like manner St, the atsrasur 1 ! might have dons io case tha said slate- < ' ment had been daly dalirered to him ; • ' j and in case say assessor or commissioner I 1 | of appeal shall make say aoch drdnelioc ' having first tMhvered :o blot ns t ' aforesaid soch statement ondsr oath or t , affirmation, tb* aald assasscr or comiois- < | aiuo. r of appeal shall be deemed guilty • J ; of a misdemeanor and liable to a fine not ' | exceeding two hundred dollni* ; nod all I 1 written statements and oaths an4 sffiriM- • . lions aalhoritrd and raqnired by Ikuac, t ' shall b* forthwith delivered to the cleric < ' i or the township wherein the assessor ot ' ' person making the tame resides, to b* by"1-! ' ' him Bird nod preserved. i ■ 21. And bail enacted, That tba col- 1 lector, immediately after having received ' , j las duplicate from the assessor, shall tab- 1 (| mil th« tarn* to the commiliae nf ihe ' township or tha common eoaacil or th* ' ■ ! city or borough whereof he M the col- 1 j lector, and it shall b* lb* daty of taid ' i committee and common council carefully ' to txamio# lb* asm*, aod If they have , reason to beliavs that any Individual or ' . corporation bu been assured at las low ' I a rata, or oouiud to have been assessed 1 a* required by law, they shall thareopon ■ , aalharix* aad raqnira tba collector to oo- 1 lify th* aaid individual or eorporelioo . lh»l comprint will madam iba cam. * mitaioDtrs or appeal la ***** of taxation, • and the said collector sk*H, at least lao 1 days before the time of meeting of reid > commissioners, deliver lo Mid indiridaal ' or Inefa at hit dwelling boaaa, ar deliver ' to tb* prealdanl, . cashier, treasurer, clerk 1 ar aacretary, or tr ho sock officer can bo c foand, to any director of • ba corporatioos, ' or laava at Ura place of ba.ireei of sncb 1 corporation, a notice io writing or print- • icg af Ua following or like tenor, vis ; ■ " T® Von ar. ' heratjy notified that complaint will bo . mad* to tb* eommisnlonara of appeal lo oT taxation at 'on ' next, that yon have besu . asessisd n( toa )ow a rate (or omitted to ' b* esaetard). to th* end that, after da* a* * • minatio* at Iba facta each addition msy J h* made ta year taxaa as shall b* riafit I « proper aad according to law j" and _ kail ha lb* daty *T tha aollactor U at- " lead before raid naaMsesra aa* lo . preaaat tba complaint*, and to sabpooa ' aU propar and aaaaasafy mil****** and . pay tham their fere, and b* »hsl| reeair. " oat af U. pwhlsn asm, too dc|kra fcr * every day ha nball aa •!!**»). ' n Aad W I, That each ef j Wmm:.

i shall have lb* tame fas* aod ba liable to - th* same penalties asvjn oasas of snb- > picnav for witnasaea to appear on th* trial I of actios* before courts for tha trial of i small cans**. 23. And b* it enacted. That th* real - estate of private corporations aod banks i sitnata within this Btate, exceptthebenk- ■ ing bonse and lot nf ground whereon the I same ia erected, of banking institutinn> i whose stockholders are taxed ahtll be aa - tested to reid corporations or bank in thr ■ township or ward in which e*id real et i real o'tate of iodividnnls, and Uieamnuot r :of said aammmentwhall be dedneiad from f tha amonnt of the capital stock and sur- ■ pint funded debt, or of th* valuable assets ■ > of iho corporation, f i 24. And ba it enacted. That nothing ii. I I this act shall have Ike effect to alter or ] • repeal any tax imposed npoo doge. 25. And be it enacted, That it shall be I tha duly of the doUi cSbrs bf lb* townships. I i cities or wards io thia atata, out of the | , first moneys which tball be collected by , I tbem. to pay lo the county collector of 1 tha county in which they hold their offices I f the etale and connty taxes required tu be | I aad wards, at the tune reqinrej by lae t-- i , pay*tbe came. 26. And be it enacted, That if ant i ■ connty. township, city or ward collector , I or any receiver oT taxes or gnll.ctur ul i arrearages of taxes, shall einbrzxle, on- , lawfnlly loan or retain in hie hands any i r mooey received or collected by him lur Ihe stale, or any county, city borough. - he shall be deemed guilty uf a misde- | I or by iiuprisnom'eoTbpt exceeding live | 27. And be it enacted. That if any per- | ■on or Corporation shall refuse or neglect ' j to pay the tax dna frotn auch person *r | corporation by the lime appuiulod by lew i for Iho p i y me ii I bf the a-ine, such delinr.to.f tw.l,. p., ec.tum per annum upon the amount of each tux Irom the time of ! soch delinquency until such tax be paid, I I which interest shall be added to Ihe j ' amoout of each tux by the officer whoso , duly it shall be in collect sacb tax; and 1 > shall be collected by auch officer aud uc nine manner that'the taxes of^ delinquents I are by lew required tu be collected aod ; j paid over. j 28. And he it eoncted, That tha notice ' first required by the eleventh seciiun of . thrvit to which this is a further supplei ment, aysll be In writing or printed, and shall set ' forth the number oT acrey asone, asd of the rate per dollar assessed and Ike several soma aasea>rd on each peraou or corporation fur stale, county, towoship, poor, School, road, poll, dug nod other taxes, a« tho same are slated on ■he duplicate, nod the time and place ol { tbs meeting uf the curnmisrioners of uppeal ; and tl „uy collector shall neglect ' lo deliver said untie* ne required liy the ' said vlercctb lection of the a nresaid act | >.<( ahtll forfeit In each person or corpora- I | ship or ward, abote notice Lo shall lie- : j gleet to deliver, Ihe sum of fifly dollars, j court of record of this State. 29. And be it enacted, That the war- | rants hereafter issued for the collection of delinquent isles in the townships, boroughs, towns, cities, districts or wards I this >s a further supplement, shall be direeled and dalirered lo the oolleetor of j the towoship, borough, town, city, district, or waril. aad the taid collector shall ' the execution of taid wurrant, hare I th* same powers and perform ths urns I duties, be aobject to ths same forfeitures aod recti** the same compensation, as is prescribed to th* constables by th* provisions of th* aforementioned act : provided, that tbia aaclion tbsll oot apply io city, borough, township, tnwu or district having special provision inconsistent herewith. SO. And beil • nactcd, Thst the ternra! assessors and collectors of tha townships aod ward* or thi* stats shall be entitled rsraiva tvralr* cant*, and no qp'ra, for each nam* on their r*sp*c|iss duplicates assessing, lavyinfi and collecting all tbs laxaa b* tbem askatsad and collected; Srovidod, that do nam* ocourriog on the Iiplicste more thao once be counted tbsn as one man; provided, however, that wherever tbs stressors or collectors of aoy city, town or tomnahipa do oow receira any fixtd salary ond-r soy apaalal law of this atata, thi* tctahall oot entitle aoy such assessors or collector* to uuy additional fees. 31. And bo It enacted, That any pergoiliy of wilfal and corrupt falsa affirmation required or authorised by this act nball b* deemed to be guilty of peijory, asd posi^d accord Vt Asd ba it unscltd, Wat lbs fariy. fifth taction at th* SCI lo #h|ok this is a .upt.lam.ot, and tb. aeTarJ^.npplwmant. to the set |« which this is a farther supylrmvnt, approved March tweoty-sii, eighteen hundred sod flfty.lwo aotilled ssl to pravld* for th* collection of Uxasfdo* front hanks and baukisg asso c ationi of thh state," and tb* supple■tests tpproved March third, eighteen btsdred aud hfty-lour, March fifiaaulb, *i|hte-D hnndrad sod aixly-oo*. March sl.ventb, eighteen hundred and xixtj-lwo. ; Mircb tsresty-Bfth, nghteart hundred and I aulj-lbree, April fourtsanth, eighteen , hundred sad sixty. four, sad a sseoud auj- 1 plsmast eighteen hundred and aixty.foorr 1 aod April fifth, eigfateso hnndrad and , rixly-five, ssdsH othsr nets, part* of mis, whether gpactsl or |0M>. Of olfiarwiM inconaistent with the provi>h>aa of this act t b« Vtd th* sum* ore hereby repaalad, ax- , eapt an act entitled " A farther twpplalo th* sot entitled 'An act ccscarn- < log taxaa." approead April faarlaealh. Ighteau knndrcd aad f*rty..ix, which aapplamaot waa approved March twenty- ' eight. ro hsndrad igd tiitj.loar, ■ asd such apscial ar local nets as shall , hsva been approred siae* th* jsm eigh- , taaa hundred and slxty-lma; provide. ' that th* supplement I* th* charter of . oa4 th* act* asd pavia wf acta therahy e*. i 3^5^2X5^ ' hp»as.d April II. lm'. v

I ^0ct'js (^ovner. ,r THE BELU OI'TUAJDOST II 1 often thtok'oritujae snvu'lou belle, '* Whore eounil re wll.1 lu ■!•;• ol chlldhooj Itlag round mp rradtr vhetr niegte c;.-lle. " On this day I ponder, where'er 1 wen.lrr. I The ptraaant waters o" the river Lee. * I've heenl twite chiming full maay acttma In, wvflbat ngtfta rale bras* toogudavcuUetPruw * Fo^rr,r:m^ "Vtiiii'""1 Thepleeeaul waters Ol Iba" Itvcf TeJ. . * I And n-mbila gturloue. •wlnslng uproarlciu . '* ninge o'er Ihe Timber, pealing retrmc!) t i •I A FA\"C1. i 0 j VnTwVih'rilre^ »"-• '! ^jvifiiltutat The Elfccfi of SulisoiliuEs ■ Sotno writcrd bare aflirmetl thai j 1 j "dubsoiling promotes druinngo." Thi* | • is the tendency nid ao it is the ten ] i deary of uioonshioc lo promote the j ■ i healthy grnwih of plants. If wet sub- ' | soil lie plowed deep enough, we might ^ , ! ssy that it promotes drainage. But, i i J in order to accomplirb anything ap- , prvciahle or tangible, it would be tic- . cestary to pulverize the subsoil sov- - 1 eral feet deep. It is said tUo, that ; I " sub.: iling lets m the air " Where | there is not an extras of water in the • | soil, it don ; but, where th* groood Is | wet, and bav oot been nnderdrained, ' | ajr cwnnnt fill the inlerstlces of the ' [ soil, vrliile they ore foil of arater. f Bubsoiling enables roots lo strike j j deeper, protiding «hey do not meet , with a struts of soil that is fall vf < water. Knott of cereal crops will noi " spread in any soil wbers-tbey are required lo grow in wnter. Bubsoiling - promotes tba absorption of moisture ' from the atmosphere during drouths, . thus enabling crops to aitbatend therf- ( fret ofbot and dry weather. When a toil , is tborooghly pulverised, oa* or more I fast deep, aad there is aol an excess of [ water, the warm air fills the interstices I tnd Is condensed, that famishing moit- : tare fbr the roots. This condensation [ is'tffcctrd In lite same manner that we , sse water formed on ciilar walls, or 1 stones that ar* well bedded in tba I groaud, or as dew is formed. There • ie aqneooa vapor in tba atmosphere, which comes in eoaUct witb tho cold . earth, . and ie condensed, -thai forming ' water. Therefore if the soil be free | from en exeeet of moisture, dew will - be formed— uot only on the torfacc of the ground— but In ell the interstice! , of the toil where air eutrrs frealy. i II we subsoil a strip of land, and skip a load where tho subsoil i« very i compact, or even oat vary open, and [ uaderdrain it, whrfa there la an excess of water, and plant Indian cure, it will ' be teen that the learea nf the corn •hers It tu not snbaollvd will be , rolled up, daring hot westher, abil* that which had bran snbsollcd will look 1 firtjfifi and green ; and the leave* will j - -tfot be roiled up, aatil the weather be- J extremely dry. Thrie thought. | will ba saffieisat lo show Iks import tner I of oslog tb* subsoil plow, whrre tit* 1 tobaoll is oot already as open as it : should be. Ia many pari* of the oonatry, com I moa plows bat* a " aubsoil attach; " uiaof fast** enl te tham, whD-h cinatat- " of a tpear-Uke baud, similar lo Ihr lower part of a subsoil plow. It it , attached to lb* beam of the mat* plow u by iroa bam ; and. week* close behind ' it ia the bottom of tb* f-rrow. It ia ' adj at tabic, to that it can ba mad* to " raa two i aches or Ua lacbas draper * tbw houom ot Ua (mi. a

The nianufactarsig contend, that with «arb a pl .w, fte tabawiHng caa he don* at l.'t'e tamo lima, and with tb® aamc tram requir.-d to draw th* common plow. Bat. this is not to. AU .the advantage that cau be rightlully •■laiaud is, oo* man ran hold tb* plosr | f->r |'t-rf.>rmliic Inxh kinds of work, at required, when lao plows are used at the same timo. It it tba height of Iblly r to talk about pulverizing our heavy, compact noils, Irom twelve to twahty inches deep, without a strung, heavy team. A plow may be coastraetad to work the toil to that depth, whlah may be held by one man. This ia ths oaly •ource of t-couotny in suhaoiling. No inon can plow deep without iotne strong ,i force to draw his plow. Tl c subsoil on mauy farms bviug to loose and p,.r.to«, due* not rrquira pulrerixing wbh th* subsoil plow. Indeed j it would not bo advantageous to tb* | grutth ol m real or gross to loosen the ; vubsuil. Bui where the subsoil itrso i heavy mid compact that a Spadu ea<i»"t be thriret rendiiy down into il, sob- ! soiling would be ol eminent advantage ] to nil kind* of cropv. Such ground ' vb'tul'l lie tu'iaoiled every time tha gar- | In* soti ia plowed, for sevrrel years. ' By tbetr mrnns a deep, w ell-pulverixed ; reed bed will be prepared, aadthalaad ' will yield ftr more per acre than caa j poaviblj grow, while the labstratum la j ao firm that roots of plants cannot j possibly enter il It ia f*r bcltrr to n»c tb* real iqb§«ll, when ptilrerr.lng beuty toils, than lo turn up tbu heavy ground to the aurfvea wiili the trench plow, as all kind, of plants will fl .urlsh .halUr, if j th- best roil is at th* vurCac* Dttp 1 tiling* ii essential to bountiful crops j [ but the ordrr of atlors should aol be | r.-vrreed by lurning all the most fertile mould below tbs surface, when plant* require it on the top of the ground. Slum berries. * Mr. Jumna Bom well, o I Elizabeth, , ' procured a plant of tb* "Agrteuhnrist'' . j kirawborry last spring, nod baring | planted It in his gtrdrn, with mocti I cars laid down the rttanars as fast at | ' thay were long enough. To-day ba has, from this single mother plant, a bed of .trawberry plants (io fine biossum) about 13 feet in length and ( aboal 5 in hrrdtk, in which ar* oteV ^ 300 liralthy plants, wbich promise a ( splendid yield of fruit. The siagl* mother plant bore last spring 30 b*rriv», oil* of which measured four1 inches In circutufcreucr, and ofsurpaM- ( Ing tUvor. Kivbbits Win! tine Trcesf Thost animals are great pests df i nurecry-men particularly in the West, whrre they stem to ahoond, aad s ; great many* person* huva given rem- . rdies ayainst their depredations. The , forrespoodvat of the PrnirU Farmer . ray* that be saved 1,500 apple tree* I acsthelcM at a cost of lets than on* dollar. 12* proooml foav oaaaaa at r atafeetlde, which ba pnt Into a quart i of warm wst«r, harping the water warm and tlrak'ng it frequently for • week. Tbcu ho mixed ths content* with a gallon of-fro-h blood, and with that painted the ho>M of th* trees aa , high as ho eouht reach. The retail was. not a tree was touched by a rabbit during th* winttr. In tbs spring the trees were all painted ngdln, this time with soft snap, which gives tha , tree* a clean healthy appearane*. How lo Make Both Email Meet. ' John Johnson tays that he has 1 noticed thstthos* farmer* who bar* tba inoal difficulty to make both aad* meet always plow the most, aad kesp the most slock. Now these man take the true plaa to ktep themselves always poor, and bring ia liilla. It is a Kood profit to raise three huodred baabcls ol wheat from lea acres ; bat wbaa II takes thirty acre* la sal** that amount, It it raited at loao. go it is with cattle and rheep, Yoa will scathe thinking ft rarer making roar-year-uld steers worth from f60iu $8U each, and hia neighbors, at tb* Sam* aga* not worth over $94 to $4«. If hia la i xkauslrd— and a great many f.rms are— thea ba ahoaid plow w> rnura than be caa iheroaghiy awa. grtd With clover and grass, aad let it rest fur avea two yaws, aad that firhl will out only pay wall for tilbut will furnish manure (if rightly men -gej ) lo mak* another field of lha *n.r richaest abo. It ta bad uofaw. Whaw a KM ta one. Eighty manure*!. 10 cuniiaoe cropping il with yraiw aalil the mantrrt ia Bead Up. Th* lati tread of that laad will ba worse tha a th* If*. let th, land law in do .ar, ev *a imc year, j but l*a art UD-r. altar it (a m-nured, I has U tmffi ataati palbcga MX good trap* tmfiara U r.qaisra ma- •