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upon purchases of cotton, are removed. All provisions of the Internal Revenue law will be carried into effect under the proper officer.

In witness whereof I have hereunto set my hand and caused the seal of the United States to be affixed.

Done at the city of Washington this twenty-second day of May, in the year of our Lord one thousand eight hundred and sixty-five, and of the independence of the United States of America, the eighty-ninth.

By the President :

W. HUNTER, Acting Secretary of State.

ANDREW JOHNSON.

PROCLAMATION DATED JUNE 13, 1865.

Whereas, by my proclamation of the 29th of April, 1865, all restrictions upon internal, domestic and commercial intercourse, with certain exceptions therein specified and set forth, were removed in such parts of the States of Tennessee, Virginia, North Carolina, South Carolina, Georgia, Florida, Alabama, Mississippi, and so much of Louisiana as lies east of the Mississippi River, as shall be embraced within the lines of national military occupation; and whereas, by my proclamation of the 22d of May, 1865, for reasons therein given, it was declared that certain ports of the United States, which had been previously closed against foreign commerce, should, with certain specified exceptions, be reopened to such commerce on and after the 1st day of July next, subject to the laws of the United States, and in pursuance of such regulations as might be prescribed by the Secretary of the Treasury; and, whereas, I am satisfactorily informed that dangerous combinations against the laws of the United States no longer exist within the State of Tennessee; that the insurrection heretofore existing within said State has been suppressed; that within the boundaries thereof the authority of the United States is undisputed; and that such officers of the United States as have been duly commissioned are in the undisturbed exercise of their official functions: now, therefore, be it known, that I, ANDREW JOHNSON, President of the United States, do hereby declare that all restrictions upon internal, domestic and coastwise, intercourse and trade, and upon the removal of products of States heretofore declared in insurrection, reserving and excepting only those relating to contraband of war, as hereinafter recited, and also those which relate to the reservation of rights of the United States to property purchased within the territory of an enemy, heretofore imposed in the territory of the United States east of the Mississippi River, are annulled, and I do hereby direct that they be forthwith removed, and that on and after the first day of July next all restrictions upon foreign commerce with said ports, with the exception and reservation aforesaid, be removed, and that the commerce of said States shall be conducted under the supervision of the regularly appointed officers of customs provided by law; and such officers of the customs shall receive any cap tured and abandoned property that may be turned over to them under the law by the military and naval forces of the United States, and dispose of such property as shall be directed by the Secretary of the Treasury.

The following articles contraband of war are excepted from the effect of this proclamation: Arms, ammunitions, all articles from which ammunition is made, and gray uniforms and cloth.

And I hereby also proclaim and declare that the insurrection, so far as it relates to and within the State of Tennessee and the inhabitants of the said State of Tennessee, as reorganized and constituted under their recently-adopted constitution and reorganization, and occupied by them, is suppressed; and therefore, also, that all disabilities and disqualifications attaching to said State and the inhabitants thereof consequent upon any proclamations issued by virtue of the fifth section of the act entitled "An act further to provide for collection of duties on imports and for other purposes, approved the 13th day of July, 1861, are removed. But nothing herein contained shall be considered or construed as in anywise changing or impairing any of the penalties and forfeitures for treason

heretofore incurred under the laws of the United States, or any of the provisions, restrictions, or disabilities set forth in my proclamation bearing date the 20th day of May, 1865, or as impairing existing regulations for the suspension of the habeas corpus and the exercise of military law in cases where it shall be neces sary for the general public safety and welfare during the existing insurrection; nor shall this proclamation affect or in any way impair any laws heretofore passed by Congress and duly approved by the President, or any proclamation or orders issued by him during the aforesaid insurrection abolishing slavery, whether of persons or property; but on the contrary, all such laws and procla mations heretofore made or issued are expressly saved and declared to be in full force and virtue.

In testimony whereof I have hereunto set my hand and caused the seal of the United States to be affixed.

Done at the City of Washington, this thirteenth day of June, in [L.S.] the year of our Lord one thousand eight hundred and sixty five, and of the independence of the United States the eighty-ninth. ANDREW JOHNSON.

By the President:

WILLIAM H. SEWARD, Secretary of State.

PROCLAMATION DATED JUNE 24, 1865.

Whereas, it has been the desire of the General Government of the United States to restore unrestricted commercial intercourse between and in the several States as soon as the same could be safely done in view of resistance to the authority of the United States by combinations of armed insurgents; and whereas, that desire has been shown in my proclamations of the 29th of April, 1865, the 13th of June, 1865, and the 23rd of June, 1865; and whereas, it now seems expedient and proper to remove the restrictions upon internal, domestic and coastwise trade and commercial intercourse between and within the States and Ter ritories west of the Mississippi River; Now, therefore, be it known, that I, ANDREW JOHNSON, President of the United States, do hereby declare that all restrictions upon internal, domestic and coast-wise intercourse and trade, and upon the purchase and removal of products of States and parts of States and Territories heretofore declared in insurrection lying west of the Mississippi River, (excepting only those relating to property heretofore purchased by the agents or captured by and surrendered to the forces of the United States, and to the transportation thereto or therein on private accounts of arms, ammunition. all articles from which ammunition is made, gray uniforms and gray cloth), are annulled, and I do hereby direct that they be forthwith removed, and also that the commerce of such States and parts of States shall be conducted under the supervision of the regularly appointed officers of the customs, who shall receive any captured or abandoned property that may be turned over to them under the law by the military or naval forces of the United States, and dispose of the same in accordance with the instructions on the subject issued by the Secretary of the Treasury.

In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed.

Done at the City of Washington this twenty-fourth day of June, in [L. S.] the year of our Lord one thousand eight hundred and sixty-five, and of the independence of the United States the eighty-ninth. ANDREW JOHNSON.

By the President :

W. HUNTER, Acting Secretary of State.

SPECIAL ORDER OF THE INTERNAL REVENUE DEPARTMENT.

CONCERNING THE COLLECTION OF TAXES IN STATES LATELY IN INSURRECTION. WASHINGTON, June 21, 1865.

The attention of all officers of Internal Revenue is hereby called to the follow

ing regulations on the above subject, issued by the Secretary of the Treasury. JOSEPH J. LEWIS, Commissioner. TREASURY DEPARTMENT, June 21, 1865.

Section 46 of the Internal Revenue Act, approved June 30, 1864, provides that whenever the authority of the United States shall have been re-established in any State where the execution of the laws had previously been impossible, the provisions of the act shall be put in force in such State, with such modifica. tion of inapplicable regulations in regard to assessment, levy, time and manner of collection, as may be directed by the Department.

Without waiving in any degree the rights of the Government in respect to taxes that have heretofore accrued, or assuming to exonerate the tax-payer from his legal responsibility for such taxes, the Department does not deem it advisable to insist at present upon their payment, so far as they were payable prior to the establishment of a collection district embracing the territory in which the tax payer resides.

But Assessors in the several collection districts recently established in the States lately in insurrection, are directed to require returns, and to make assessments for the several classes of taxes for the appropriate legal period preceding the first regular day on which a tax becomes due after the establishment of the district-that is to say, in the several districts in question the proper tax will be assessed upon the income of the year 1864, inasmuch as the tax for that year is due upon the thirtieth day of June, subsequently to the establishment of the district. All persons found doing any business for which a license is required will be assessed for the proper license from the first day of the month in which the district is established.

Persons engaged in any business for which monthly or quarterly returns are required to be made will be assessed for the month or quarter for which returns should be made at the first return day after the establishment of the district; and the same principle will apply to those taxes which are payable at different periods. A manufacturer of tobacco, for instance, in a district, established after the first and before the twentieth day of May, will be assessed upon his sales for the month of April.

When any manufactured articles are found in the hands of a purchaser, and it is shown to the satisfaction of the Assessor that the goods were actually sold and passed out of the hands of the manufacturer before the commencement of the period for which he is properly taxable, the articles will not be subject to tax in the hands of such purchaser, unless transported beyond the limits of the States lately in insurrection.

The holder of any distilled spirits, manufactured tobacco, or other article which is liable to seizure on account of the absence of inspection marks, may present to the Assessor the evidence that the articles in his hands, or under the circumstances which obtain in the particular case, are not subject to tax, except as above stated; and, if the Assessor is satisfied, he will cause the packages to be so marked that they may be identified and sold without liability to seizure. Whenever any Collector shall have reason to believe that the holder of any goods on which tax has not been paid intends to remove the same beyond the limits of the States lately in insurrection, and to evade the payment of the tax, he will seize the goods and take the necessary steps for their condemnation, unless the holder shall give bond, as hereinafter prescribed, for the transportation or exportation of the goods, or shall return the same to the Assessor, and pay to the collector the amount of tax that shall be found due. In all cases in which a seizure shall be made under these instructions, the Department, on being informed of such seizure, will consider the case, and extend such measure of relief as the facts shall justify.

In the States of Virginia, Tennessee, and Louisiana, collection districts were some time since established, with such boundaries as to include territory in which it has but recently become possible to enforce the laws of the United States.

In those districts, the rule laid down above will be so modified as to require the assessment and collection of the first taxes which become due after the establishment of assessment divisions in the particular locality.

Whenever assessments are to be made, based upon transactions which may have been carried on in a depreciated currency, it will be proper for the Assessor to ascertain the amount of the income, or value, or sales, or receipts, in lawful money of the United States, according to the best information which he can ob tain as to the average value of such depreciated currency for the period covered by the assessment.

The duties upon cotton and spirits of turpentine are, by a special provision of the statute, made payable by the person in whose hands the articles are first found by officers of Internal Revenue. With reference to those articles, there fore, the rule laid down will not apply, but assessments will be made wherever they are found.

Whenever any person holds, as a purchaser, any articles which, under the Internal Revenue laws, may be transported under bond, and desires to transport the same to any Northern port or place, he may apply to the Assessor to have the amount of tax ascertained and determined. The proper examination having been had, the Assessor will certify the amount of duties thereon to the Collector, and the Collector will thereupon grant a permit for their removal, after the exe cution of a bond for their storage in bonded warehouse, such permit and bood being in the form required by the regulations for the establishment of bonded warehouses. On or before the tenth day of each month, the Assessor will transmit to the Office of Internal Revenue, a statement showing the amount of duties thus certified during the month preceding, and the Collector will, on or before the same date, transmit a descriptive schedule of all bonds thus taken by him in the course of the preceding mouth.

When goods arrive in any Northern port under such transportation bond, or under a permit issued by a Collector of Customs, under the regulations of May 9th, 1865, they will be received into the proper warehouse, established under the Internal Revenue laws, in the district into which the goods are brought, and the necessary certificates will be issued for the cancellation of the bond, in the same manner as if the goods were transported from another bonded warehouse. Whenever any person who is assessed for a license is found to have paid a license tax to a Special Agent, appointed under the regulations of the Treasury Department for commercial intercourse with insurrectionary districts, the Col lector will issue a license for the year ending May 1, 1866, and will collect ouly so much as may be due for the time intervening after the expiration of the li cense issued by the Special Agent.

The amount assessed and thus left uncollected will be abated when the proper claim is presented to the Commissioner of Internal Revenue. H. MCCULLOCH,

Secretary of the Treasury.

CONTENTS OF JULY NUMBER.

ART.

1. The Atlantic Telegraph..

PAGE 9

4. Commercial Law.-No. 22. The Law of Shipping

2. The Mode of Restoration of the Rebel States to the Union. By Chas. P. Kirkland of N. Y. 19 8. Our Financial Policy..

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39

5. Commercial Chronicle and Review...

6. Journal of Banking, Currency, and Finance...............................................

7. Statistics of Trade and Commerce....

8. Journal of Insurance.

9. Postal Intelligence-The Postal Money-order System.

10. Agricultural Statistics.

11. Railroad Ordinance of Missouri..

12. Amateur Engineering...

18. Commercial Regulations..

2525

THE

MERCHANTS' MAGAZINE

AND

COMMERCIAL REVIEW.

AUGUST, 1865.

THE DETROIT CONVENTION.

THE Commercial Convention at Detroit, after a session of four days, finally adjourned on the 14th of July. Its deliberations were confined principally to subjects relating to the commerce of the States directly lying upon the great lakes, reciprocity, and the Niagara ship-canal. Every other topic was passed over with little or no attention, laid on the table, or approved by silent resolution. The subject of finance, for example, which is vital to all commercial matters, was noticed cursorily. A preamble and resolutions, reported by Judge TREMAIN, were adopted without debate, to the effect the national debt was sacred, and that in any future adjustment of our tariff and revenue laws, the burden of taxation should be made to fall, as far as possible, equitably upon the necessities and luxuries of the people. But there was no attempt to put forth any suggestion which could apply practically to the problem which the statesmen of the country require all the wisdom and sagacity at their hand for successful solution.

The Committee on Agriculture and Manufactures presented a series of resolutions, which were adopted, declaring that for the purpose of securing & permanent recompense to American labor and its products, as well as from financial necessity, "a discrimination in favor of these productions pon which American labor depends for its present rosperity, should be exercised by the Government when imposing duties upon foreign imports, because when human industry and labor languish, its ability to respond to the excise demands must be correspondingly impaired." This com mittee, it should in justice be remarked, was in favor of free trade.

There was also a brief report made and adopted, recommending the General Government to improve the navigation of our rivers and keep the harbors in good condition.

But in the way of internal improvements, the Convention seems to have "played fast and loose.” With remarkable prodigality it recommended that the State of New York should at once proceed to enlarge its canals to ship capacity, and adjust the tolls as much in favor of western produc

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