All truths must not be told at all times. My fairest child, I have no song to give a handsaw is a good thing, but not to

shave with. A stumble may prevent a you; No lark could pipe to skies so dull and

fall. Be patient and you shall have pa

tient children. Fair and softly goes far in gray. Yetere we part,one lesson I can leave you he who loses a friend loses more; but he

a day. He who loses money loses much; For every day.

who loses his spirits loses all. At a good Be good, sweet maid, and let who will bargain pause a while. Good words cost be clever;

nothing, but are worth much. He who Do noble things, not dream them, all says what he likes, hears what he does day long;

not like,
And so make life, death, and that vast

One grand, sweet song.

Needs do show of mountain hoary,

Winding shore, or deepening glen, " Papa," said a small urchin with a mis- Where the landscape, in its glory, chievous eye-"I say, papu, ought the Teaches truth to wandering men. master to flog a fellow for what he didn't Give true hearts but earth and sky, do?"." Certainly not, my boy.” “Well, And some flowers to bloom and die; then, he flogged me to-day whón I didn't Homely scenes and simple views do my sum.

Lowly thoughts may best infuse.

FOUR IMPORTANT RULES. A certain judge of Avignon, famous 1.- A suituble place for everything, and friend one day,

for his love of good living, said to a everything in its place,

“ We have just been dining off a su2.-A proper time for everything, and perb turkey! It was excellent: Stuffed everything done in its time.

with truffles to the very throat - tender, 3.- A distinct name for everything, and delicate, filled with perfume! We ler everything called by its naine. 4.- certain use for everything, and nothing but the bones!”

“ How many were there of you ?” everything put to its use.

asked the friend.

“ Two,” replied the judge.

"Two," echoed the other, in astonEVERY DAY RELIGION.

ishment. We must come back to our point, which Yes, two,” repeated the judge; "the in, not to urșe all of you togive yourselves turkey and — my self.” up to mission work, but to serve God more and more in connection with your FIRST DAY THOUGHTS. daily calling. I have heard that a woman

WHITTIER. who has a mission makes a poor wife and a bad mother; this is very possible, and in calm, and cool, and silence, once again at the same time very lamentable; but the I find my old accustomed place among mission I would urge is not of this sort. My brethren, where, perchance, no huDirty. rooms, slatternly gowns, and child man tongue dren with unwashed faces are swift wit

Shall utter words; where never hymn is nesses against the sincerity of those who sung, keep others' vineyards and neglect their

Nor deep-toned organ blown, nor censer own, I have no faith in that woman who swung, talks of grace and glory abroad, and uses

Nor dim light falling through the pic. no soap and water at home. Let the but

tured pane. tons be on the shirts, let the children's There, syllabled by silence, let me hear socks be mended, let the roast mutton bo

The still small voice which reached the done to a turn, let the house be as neat as

prophet's ear; a new pin, and the home be happy as home

Read in my heart a still diviner law can be. Serve God by doing common ac.

Than Israel's leader on his tables saw! tions in a heavenly spirit, and then, if There let me strive with each besetting sin, your daily calling only leaves you cracks Recall my wandering fancies, and restrain and crevices of time, fill these up with

The sore disquiet of a restless brain : holy service. — Spurgeon.

And as the path of duty is made plain,
May grace be given that I may walk

therein ;

Not like thé hireling, for his selfish gain, PLAGUE AND PANIC.

With backward glances and reluctant One day a traveller met the plague go- tread, ing into Cairo, and accosted it thus: "For Making a' merit of his coward dread, what purpose are you entering Cairo ?But cheerful in the light around me * To kill 3000 people.” Some time after thrown, the same traveller met the plagne again, Walking as one to pleasant service led; an't said, “But you killed 30,000!" "Nay," Doing God's will as if it were my own, replied the plague, “ I killed but 3000, Yet trusting not in mine, but in his

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Do not be discouraged at your faults ;

CHARADE. bear with yourself in correcting them, as Eliza is looking untidy to day, you would with your neighbor. Fenelon. As she may very oiten be seen;

For my whole on her head though useBERRYING.

ful may be,

Are not ornamental, I ween.
On a sunny summer morning,
Early as the dew was dry,

Let her twist up my first in my second Up th hill I went a-berrying :

at night; Need I tell you, tell you why?

She should take them all out in the Farmer Davis had a daughter,

niorn; And it happened that I knew, For my whole, thongh they be pretty On such a sunny morning, Jennie

well in their way,
Up the hill went a-berrying too. Ought never at noon to be worn.
Lonely work is picking berries ;
So I joined her on the hill ;

RIDDLE. Jennie, dear,” said I, your basket's

My first is a prop, my second is a prop, Quite too large for one to till." and my whole is il prop. So we staid - we two-to fill it,

Jennie talking, - I was still, Leading where the hill was steepest,

PUZZLE. Picking berries up the hill. “ This is uphill work,” said Jennie; “So is life,” said I; “ shall we

Add five strokes to the above and make Climb it each alone ? or, Jennie,

Will you come and climb with me?"
Redder than the blushing roses

Jennie's cheek a moinent grew,
While, without delay, she answered,

What is the difference between a spend

thrift and a feather bed ? “ I will come and climb with you!”

What is that word of five letters from

which if you take away two only one ANSWERS TO PUZZLES, PROB- remains?

LEMS, &c., IN LAST YEAR'S AL- What word may be pronounced quickMANAC.

er by adding a syllable to it?

What is that which is lengthened by AXSWER TO WORD PUZZLE. Os

being cut at both ends ? trich.


(From Farrar's Arithmetical Problems.) worth forty dollars.

The population of London in 1861 was ANSWER TO QUESTION IN GEOMETRY. 2,803,034. Suppose the whole population - Cut a piece twelve inches long by nine to march out of the city in single file, wide, and three other pieces four inches that each person occupies a space of 272 long by three wide, which arrange into feet in the procession, and that the proa square of twelve inches.

cession moves with a speed of 3 miles an ANSWER TO ANAGRAJ.

hour, how long a time will be required for There is a word in every clime,

the whole population to pass out? To love and friendship dear; In English 'tis forget ine not,

GEOMETRICAL PROBLEM. In French 'tis souvenir.

(From Hill's Geometry.) ANSWER TO ENIGMA.- A stitch in

At the foot of a hill which rises at an time saves nine.

angle of 17", the top of a tree on the hillANSWER TO DOUBLE ACROSTIC, side has an angle of elevation equal to Villa, end, rebound, Mississippi, oasis, 370. The distance to the foot of the tree negro, ton.

is 417 fcet. What is the height of the tree? UNITED STATES STAMP DUTIES.



(Corrected August 1870.) AFFIDAVITS, exempt.

Certificate of deposit in any bank or trust comAGREEMENT OR APPRAISEMENT.

pany, or with any banker, or person acting as - Agreement or contract other than those

such, for a sum not exceeding $100.... .02 mentioned in this schedule (or any appraiseExceeding $100....

.05 Certificate of record of a deed, or other instrument), for every sheet or piece of paper on which it is written.....


ment in writing, or of the acknowledgment If more than one agreement or appruisement

or proof thereof by attesting witnesses, exis written on one sheet of paper, ou each..... .05

empt; certificates other than these mentioned. .05 Renewal of agreement, same stamp as original CHARTER PARTY, or any letter or meminstrument.

orandum relating to the charter of any ves. ASSIGNMENT of lease. (See LEASE.)

sel: if the registered tonnage does not exceed ASSIGNMENT or transfer of mortgage,

one hundred and fifty tons...

.. 1.00

From one hundred and fifty to three hundred exempt.


3.00 ASSIGNMENT or transfer of insurance pol- From three hundred to six hundred tons....... 500 icy, same stamp as original instrument.

Over six hundred tons...


Renewal or transfer of charter, same stamp as DERS, for any amount, on any bank, bank- original instrurnent.

er, or trust company, at sight or on demand. .02 CIGAR LIGHTS, made in part of wood, For araount exceeding $10, on any person oth- wax, glass, paper, or other materials, in par

er than a bank, banker, or trust company, at cels or packages containing twenty-five lights sight or on demand......

.02 or less..... BILL OF EXCHANGE (foreign), or let- In packages of more than twenty-five and not ter of credit, drawn in but payable out of the more than fifty.

.02 United States, if drawn singly or otherwise For every additional twenty-five lights, or fracthan in a set of three or more - same as in

tion...... land bills of exchange or promissory notes; drawn in sets of three or more, for every bill

CONTRACTS. - Broker's note or memoranof each set, where the sum inade payable shall

dum of sale of any goods or merchandise, not exceed $1(4), or the equivalent thereof, in exchange, real estate, or property of any kind any foreigu curreney...

.02 or description issued by brokers, or persons For every additional $100, or fractional part

acting as such, for each note or memoranthereot' in excess of $100..

dum of sale...


(See AGREEMENT.) BILL OF EXCHANGE (inland), draft, Bill or memorandum of sale, or contract for

or order for the payment of any sum of sale of stocks, bonds, gold or silver bullion, money, otherwise than at sight or on de

coin, promissory notes or other securities, mand, or Promissory Notes (except bank notes and checks), or any memorandum,

when made by brokers, banks, or bankers, check, receipt, or other written or printed ev.

requires stamps equal to one cent on every idence of an amount of money to be paid on

$100, or fraction of $100, of the amount of demand or at a time designated for a sum

such sale or contract; when made by a per less than $100, .05, (except that promissory

son, firm, or corporation not paying special notes for less than $100 are exempt; for every

tax as broker, bank, or banker, and when $100, or fractional part in excess of 2100......05 property is not his or their own, forevery $100

of value..... BILL OF LADING, or receipt other than A memorandum of sale or contract must be

charter party, for goods and merchandise ex- made by the seller to the buyer, and the ported to foreign port, exch.

.10 stamps affixed thereto. (To British No. Am., exempt.)

CONVEYANCE OR DEED OF GRANT. BILL OF SALE. - Bills of sale of any ship - Each $500) of value or fraction....... .50 or vessel, or any part thereof, for each $300 of

DRAFT. (See BANK CUEOKS.) value, or fractional part...

.60 Other personal property.....

.05 ENTRY OF GOODS, at Custom House, not exceeding in value $100.....

.25 BONDS, of indemrity, for every $1000, or

Not exceeding $500..

.30 fraction, recoverable.. Exceeding $500...

1.00 For the due cxecution of the duties of any office, 1.00 For the withdrawal of goods from bonded Of any description other than such as may be warehouse.....

.50 required in legal proceedings, or used in connection with mortgage deeds, and not other

FRICTION MATCHES, in parcels or packwise charged in this schedule.... .25 ages of 100 or less......

.01 Bond of administrator or guardian, where value In packages of more than 100, and not more of estate is $1000, or less, exempt; exceeding.

than 200, for each parcel or package.... .02 $100). ...,

1.00 And for every additional 100, or fractional part Personal, for security for payment of money.


.01 (See MORTGAGE)

For wax tapers, double the rates herein imBROKER'S NOTES. (See CONTRACTS.)

posed upon friction matches. CERTIFICATES, of measurement or weight

BAUCES, JELLIES, &c. - For and upon of animals, wood, coal, or liay, exempt; of

every can, bottle, or other single package, measurement of other articles..

.05 containing sauces, sirups, prepared musof stock in any incorporated company........ .25

tard, jams or jellies, "contained therein, Of profits, or any certificate or memorandum

and packed or sealed, made, prepared, and showing an interest in the property or accu

sold, or offered for sale, or removed for conmulations of any incorporated company, for

suniption in the United States, on or after the an amount not less than $10, nor exceeding

first day of October, 1866, when such can, bot.10 tle, or other single package with its contents,

.01 From $50 to $1000.

shall not exceed two pounds in weight.....

.25 Exceeding $1000, for every additional $1000, or

For every additional pound or fractional part.. .01 fraction ...

.25 INSURANCE POLICY, on any life or lives, Certificate of damage or otherwise, and all other when the amount insured does not exceed documents issued by any port warden or ma- $1000...

.25 rine surveyor, or person acting as such...... .25 Not exceeding $5000.....




.25 .....80

... 1.00

Exceeding 85000...


EXEMPTIONS. Fire, inland, and marine policies, or renewal, assignment, or transfer of the same, premi-,

No stamp duty shall be required on powers of um not exceeding $10...

.10 attorney or any other paper relating to application Premium not exceeding $50...................

for bounties, arrearages of pay, or pensions, or to Exceeding $50.......

the receipt thereof from time to time; nor on deAccident insurance policies are exempt.

posit notes to mutual insurance companies, for the

insurance upon which policies subject to stamp LEASE, where annual rent is 8.500 or less.... 250 duties have been or are to be issued: nor on any Where the annual rent exceeds $300, for each warrant of attorney accompanying a bond or note,

additional $:200, or fraction in excess of $300. 50 when such bond or note shall have been duly Assignment of a lease, same stamp as original,

stamped: and whenever any bond or note shall be and additional stamp upon the value otou

secured by a mortgage, but one stamp duty shall sideration of transter according to the rates

be required to be placed on such papers, provided on deeds. Ifdrawn in two or more parts, each Juhat the stamp duty placed thereon shall be the to be stamped as above. (See CONVEY- nighest rute required for said instruments, or

either of them : nor to any endorsement of a negoANCE.)

tiable instrument. LETTERS TESTAMENTARY, if value

All otticial instruments, documents, and papers of estate does not exceed $1000, exempt; ex

issued by officers of the United States government, ceeding $1000......

.05 ur by the officers of any State, county, town, or

uther municipal corporation, in the exercise of MANIFEST FOR ENTRY, or clearance

their ordinary governmental and municipal funcof cargo of vessel for foreign port, if regis.

tions, are exempt.
tered tonnage does not exceed three hundred

From three hundred to six hundred tons....... 3.00
Exceeding six hundred tons....

•:•3.00 Penalty for making, signing, or issuing any in(To Brit. No. Am., exempt.)

strument, or paper of any kind whatsoever, or for

accepting, negotiating, or paying, or causing to be MORTGAGE OF ANY PROPERTY, accepted, negotiated, or paid, any bill of exchange,

or Personal Bonds, given as security for draft or order, or promissory note, for the paythe payment of any definite sum, for each ment of money, without the same being, duly $500, or fraction....

50 stamped, and the stump duly cancelled, with intent Assignment or transfer of mortgage, exempt.

to evade the law, $50. For fraudulently using a

stamp. without cancelling, $50. For paying, neORDER. (See BANK CHECKS.)

gotiating, or offering in puyment, or for receiving PASSAGE TICKET, by any vessel to a for

or taking, in payment any bill of exchange or eign port, if of price not over $35....

order for the payinent of any sum of money, drawn

.30 From $35 to $50......

or purporting io be drawn in a foreign country,

...... 1.00 And for every additional $50, or fraction...... 1.00

but payable in the United States, without proper (To Brit. No. Am., exempt.)

stamp, $200. For selling proprietary medicines,

cosmetics, &c., matches, &c., sauces, jellies, &c., PAWNBROKER'S CERTIFICATE.... .03 without proper stamps, $50 for each offence. PLAYING CARDS, for every pack, not

GENERAL REMARKS. over fifty-two in number......


Instruments are not to be recorded unless properPOWER OF ATTORNEY, to sell or trans

ly stainped and cancelled. fer stock, bonds, or scrip; to collect divi

Postage stamps cannot be used as revenue dends, interest, or rent...


stamps. To vote by proxy at any election for officers of

In cases where an adhesive stamp shall be used any incorporated company or society, except for denoting any du

impo by this act, the charitable, religious, or literary societies or

person using or affixing the same shall write or public cemeteries...

imprint thereon the initials of his name, and date To sell and convey or to rent or lease real

(year, month, and day), upon which the same shall estate ...

.... 1.00 be attached or used, so that the same may not again For any other purpose....


be used PROBATE OF WILL, or Letters of

No deed, instrument, document, writing, or paAdministration, where the estate does

per, required by law to be stamped, which has been

signed or issued without being duly stamped, or not exceed the value of $10%), exempt; not exceeding $2000...

with a deficient stamp, nor any copy thereof, shall

be recorded or admitted, or used as evidence in any For every additional $1000, or fraction......... .50

court, until the proper stamp or stamps shall have PROMISSORY NOTE. (See BILL OF

been affixed thereto and cancelled. EXCHANGE, Iuland.)

The party to whom a document is issued from a

foreign country, or by whom it is to be used, shall, PROTEST OF NOTE, DRAFT, &c., or before using the same, affix thereon the stamp or marine protest......

.25 stamps indicating the duty required.

A waiver of protest or of demand and notice PROPRIETARY MEDICINES, &c., Per- written upon negotiable paper, and signed by the fumery, Cosmetics, &c., cach packet, endorser, is an agrcement, and requires a five-cent bottle, or other enclosure, not over 25 cents stamp. retail price or value.......


A mero copy of an instrument is not subject to Not over 50 cents...

.0-stamp duty unless it is a certified one-in which Not over 75 cents..

.03 case the certificate should have a five-cent stamp; Not over one dollar..

.04 but when an instrument is executed and issued in For every additional 50 cents, or fraction...... .02 duplicate, triplicate, &c., as in the case of a lease of

two or more parts, each part has the same legal QUIT-CLAIM DEED, to be stamped as a

effect as the other, and each should be stamped as conveyance, except when given as a release

an original. of a mortgage by the mortgagee to the mort

A marriage certificate issued by the officiating gagor, in which case it is exempt; but if it contains covenants, it may be subject as an

clergyman or magistrate to be returned to any offi

cer of a state, county, city, town, or other municiagreement or contract.

pal corporation, to constitute part of a public recRECEIPT. - Receipts for the payment of

ord, requires no stamp; but if it is to be retained

by the parties, a five-cent stamp should be afany suin of money, or for the payment of any fixed.

debt, or for the delivery of property, exempt. Written or printed assignments of agreements, SALES. (See CONTRACTS.)

bonds, notes not negotiable, and of all other instru

ments the assignments of which are not particuTRUST DEED, made to secure a debt, to be larly specified in the foregoing table, should be stamped as a mortguge.

stamped as a greenients.

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.... 1.00

OUR COMMON ROADS. THERE are few things that more clearly mark the degree of civilization and enterprise of a community than the condition of its roads; and yet it must be admitted that New England is lamentably behind most other civilized countries in this respect. We have been accustomed so long to endure and to travel over miserable roads, that the people appear to have settled down to the couviction that they are one of the necessities of existence.

This is undoubtedly a mistake, I have travelled hundreds of miles over the common roads of Switzerland, - a country of far less material wealth than New England, a country where the people themselves govern, - and I do not think it is too much to say that the poorest of the main travelled roads through the country districts is better than the best about our great centres of population, like Boston.

The roads through the little canton of Uri, which has, probably, less than a quarter of the wealth of the County of Middlesex or Worcester, are a marvel, of perfection in respect to solidity, drainage, freedom from mud and dust, and lightness of grade, cousidering the rough and mountainous character of the country.

Why can we not have as good roads as those of Switzerland ? It is not want of wealth, but because we do not realize their importance and their real economy. We do not know what a good road is, or how to make one. The old Romans not only understood how to make roads better, but actually made them, parts of which still remain in a condition better than most of the roads of New England at the present time, notwithstanding all the ages of travel over them, the neglect of men, and the ravages of time. And yet here we are, towards the close of the vincteenth century, driving and hauling loads through mud and ruts, through sloughs, and over rocky hills, and boasting at the same time of our progress iu civilization and refinement !

Look about you anywhere, upon the breaking up of winter, or in the midst of a long.continued drought, and study, the condition of the public roads; not the little cross-roads and lanes merely, but the main travelled country roads, over which there is constant and important transportation. Are they not in a disgraceful state, not an inapt subject of presentment by the grand jury? It is of little avail to say that the trouble comes from the frost or the season; a good road is independent of frost and season. A road properly constructed will defy the elements. The difficulty is, that we neither make our roads properly in the first place, nor take proper care of them after they are made; and the consequence is, that we are paying a tax in the shape of the wear and tear of teams and vehicles, and loss of power, which, is assessed in the ordinary way, would lead to a political revolution.

Now, there is no doubt that a good road costs more at the outset than an ordinary cart-path. But taking a term of years, and no man can deny that the good road, cost what it may, is the more economical. It is a positive and direct saving in money and cost of repairs; but it is a greater saving and economy in the wear and tear of vehicles, horse-flesh, and muscle. The heaviest part of our highway tax is levied upon us in this indirect way, vastly increasing the cost of transportation over bad roads. It is a tax, which, though it does not pass through the hands of the assessor and collector, is inexorably laid upon every barrel of flour, every box of goods, every bag of grain, and every person that passes over the road.

Soine of our towns spend money enough, no doubt; but in a majority of cases it is misapplicd, and fails to accomplish the end from a want of knowledge in those intrusted with the expenditure of it. With the proper knowledge to direct, and the requisite attention to details, most of our roads could be made at a reasonable cost, so that a farmer could haul at least three times as much as he can now, and make the trip in a little more than half the time, with the same power that he

The present system for the managoment of roads, as adopted and practised in most New England towns from time immemorial, is defective and bungling in the extreme, and is probably, in the long run, the most expensive and uneconomical that could be devised. In the multiplicity of highway surveyors there is no uniform and comprehensive plan of operations, and often no one among them who is competent to survey and lay out a road, or who understands the first principles of road making. In every town that is able, a competent engineer should be employed to superintend the outlays for roads and repairs. Such an engineer has the gathered and recorded experience of all the past, and of all civilized countries. He knows the relative qualities and adaptation of different kinds of rock for macadamiz. ing. He sees at a glance anything in the subsoil which may make it unfit for a road bed. IIc knows how to remedy any defects in the soil. He can lay out the drainage, and calculate the requisite size of culverts and bridges, grade drains, and mcet a thousand of the practical problems which must be encountered in the construction and maintenance of a good road.

The position of road master should be permanent; that is, when a competent and faithful person is obtained to superintend the roads, he ought not to be subject to the caprice or whim of an annual popular election. He may act under the Board of Selectmen, or under a Board of Supervisors, who, having the responsibility upon them, can judge more intelligently, of his plans than the mass of the people. He should, if necessary, give his entire time to the repair and construction of the

now uses.

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