EXEMPTIONS. MORTGAGE OR PERSONAL BONDS, given as security for the payment of any definite sum, from $100 to $500, 50; execeding 500 anel No stamp duty shall be required on powers of not exceeding $1000, $1.00; for every additional attorney or any other paper relating to application $500, or fractional part thereof in excess of $500, far bounties, arrearages of pay, or pensions, or to 50. Provided, That upon each and every as-the receipt thereof from time to time; or upon signment or transfer of a mortgage, policy of tickets or contracts of insurance when limited to insurance, or the renewal or continuance of any injury to persous while travelling; nor on certifiagreement, contract, or charter, by letter or cates of the measurement or weight of animals, otherwise, a stamp duty shall be required equal wood, coal, or hay; nor on deposit notes to mutual to that imposed on the original instrument. insurance companies, for the insurance upon PASSAGE TICKET, to a foreign port, if of less which policies subject to stamp duties have been or price than $35, .50; from $35 to $59, $1.00; and are to be issued; nor on any warrant of attorney for every additional $50, or fractional parts note shall have affixed thereto the stamp or stamps accompanying a bond or note, when such bond or thereof in excess of $350, $1.00. denoting the duty required; and whenever any PAWNBROKER'S CERTIFCATE, for any bond or nete shall be secured by a mortgage, but amount, .05. cne stamp duty shall be required to be placed on such PLAYING CARDS, for and upon every paek, of a deed or other instrument in writing, or of the papers; nor on any certificate of the record not exceeding fifty-two cards in number, irre-neknowledgment or proof thereof by attesting witspective of price or value, .05. nesses; nor to any endorsement of a negotiable instrument. POLICY OF INSURANCE, on any life or lives, where the amount insured does not exceed $1009, .25; from $1000 to $5000, .50; exceeding $5000, $1.00; fire and marine risks, premium not exceeding $10, .10; premium not exceeding $50, .25: exceeding $50, .50. Accidental insurance policies are exempt. POWER OF ATTORNEY, to transfer stock, bonds, or scrip; to collect dividends, interest, or rent, .25; to vote by proxy, except in charitable, religious, literary, and cemetery societies, .10; to sell or lease real estate, and perform all other acts not specified, $1.00; for any other purpose, .50. PROBATE OF WILL, OR LETTER OF ADMINISTRATION, where the estate does not exceed the value of $2000, $1.00; for every additional $1000, or fractional part in excess of $2000, .50. Provided, That the stamp duty placed thereon shall be the highest rate required for said instruments, or either of them. Receipts by express companies for the delivery of any property for transportation are exempt from stamp duty. PENALTIES. strument, or paper of any kind whatsoever, or Penalty for making, signing, or issuing any inshall accopt, negotiate, or pay, or cause to be accepted, negotiated, or paid, any bill of exchange, draft or order, or promissory note, for the payment of money, without the same being duly stamped, for denoting the duty hereby imposed thereon, $50; and the instrument shall be deemed invalid and of no effect: or for counterfeiting stamps or dies, $1000, and imprisonment to hard labor not exceeding five years. For making, signing, issu PROTEST OF NOTE, DRAFT, &c., or ma-ing, accepting, or paying any bill of exchange, rine protest, &c., .25. draft, order, or note, without stamp, $200. For selling proprietary cosmetics, matches, meals, fish, fruits, sauces, jellies, &c., without proper stamps, $50. GENERAL REMARKS. Instruments are not to be recorded unless properly stamped and cancelled. PROPRIETARY MEDICINES, COSMET. ICS, &c., not over twenty-five cents, .01; not over fifty cents, .02; not over seventy-five cents, .03; not over one dollar, .04; for every additional fifty cents, or fraction thereof, .02. RECEIPT.-Receipts for the payment of any sum of money, or for the payment of any debt due, exceeding $20, not being for satisfaction of No instrument is invalid for the want of the any mortgage or judgment, or decree of a court, particular kind of stamps designated, provided a or by endorsement on any stamp obligation in legal stamp of equal amount (except proprietary acknowledgment of its fulfilment, for each re-stamps), is duly affixed. ceipt, .02. Prorided That when more than one All official instruments, documents, and papers signature is affixed to the same paper, one or issued or used by officers of the United States govmore stamps may be affixed thereto, represent-erxment, or by the officers of any State, county, ing the whole amount of stamps required for such signatures. a SALES, or contracts for sale of stocks, bonds, foreign exchange, gold and silver bullion and coin, promissory notes or other securities, when made by brokers, banks, or bankers who pay special tax, require stamps equal to one cent en every $100; if there is a fraction over $100, the same to be stamped at the full rate of $100; when made by a person, firm, or corporation not paying special tax, for every $100 of value, .05. A memorandum of sale or contract must be made by the seller to the buyer, upon the sale or contract being made, and the stamps affixed thereto, WRIT.-Writ, .50; where the amount claimed in a writ, issued by a court not of record, is $100 or over, .50; upon every confession of judgment, or cognovit, for $100 or over (except in those cases where the tax for the writ of a Commencement of suit has been paid), 50; writs or other process on appeals from justices' courts, or other courts of inferior jurisdiction, to a court of record, .50; warrant of distress, when the amount of rent claimed does not exceed $100, .25; when exceeding $100, .50. or other municipal corporation, are exempt. In cases where an adhesive stamp shall be used for denoting any duty imposed by this act, the person using or affixing the same, shall write thereon the initials of his name, and date upon which the same shall be attached or used, so that the same may not again be used, under a penalty of $50. Postage stamps cannot be used as revenue stamps. No deed, instrument, document, writing, or paper, required by law to be stamped, which has been signed or issued without being duly stamped, or with a deficient stamp, nor any copy thereof, shall be recorded or admitted, or used as evidence in any court, until a legal stamp or stamps, denoting the amount of tax, shall have been affixed thereto as prescribed by law. The party to whom a document is issued from a foreign country, or by whom it is to be used, shall, before using the same, affix thereon the stamp or stamps indicating the duty required. Proprietors of cosmetics, medicines, or proprietary articles, may furnish private dies, and are allowed five per cent. on all purchases of $500; over $500, ten per cent. STATEMENT OF THE UNITED STATES NATIONAL DEBT on the 1st of September, 1866:Coin interest debt, $1,288,322,541.80 Amount in the Treasury978,771,040 00 Coin, . Currency, Currency interest debt, Matured debt not presented for pay't, 441,567,810.33 Total, $2,728,314,835.95 Debt less cash in Treasury,. $76,333,918.27 56,297,749.46 $132,631,067.73 $2,595,683,168.22 GOVERNOR BULLOCK ON THE COMMERCE OF MASSACHUSETTS. It must be gratifying to those who have the material interests of the Commonwealth at heart, to know that the incumbent of her gubernatorial chair is alive to the means necessary to give her a more commanding position in respect to the commerce of the country, and has taken a stand with the most advanced and liberal of our mercantile community in urging these means to a practical consummation. We commend to our readers his apt and admirable remarks, which deserve to be printed in letters of gold and distributed in every city, town, and village in New England, and carefully studied from the youngest to the oldest inhabitant:"There can be no doubt that new facilities and new avenues for transportation between the West and the East are now absolutely needed. Our lines of prosperity and growth are the parallels of latitude which connect us with the young, rich empire of men, and stock, and produce, lying around the lakes and still beyond. The people of Massachusetts, compact, manufacturing and commercial, must have more thoroughfares, through which the currents of trade and life may pass to and fro, unobstructed and ceaseless, between the Atlantic and the national granaries, or decay will at no distant period touch alike her wharves and her workshops. Let us avert the day in which our Commonwealth shall become chiefly a school-house for the West, and a homestead over which time shall have drawn silently and too soon the marks of dilapidation. Any policy which is not broad enough to secure to us a New England, having a proper share in the benefits of this new opening era of the West, be assured will not receive the approval of the next generation." These are sentiments worthy of the character of a New England statesman. But there is another subject which Governor Bullock discusses in his Inaugural, with a breadth of view equally creditable to his public spirit, and which, we trust, will have the effect to do away with that senseless and narrow prejudice which has heretofore existed among members of the legislature from Western Massachusetts, against any provision for the benefit of this metropolis. This unfounded sectional jealousy, cropping out in invidious legislation at nearly every session, has been a decided bar to the prosperity and growth of the whole State; and the blow thus aimed at it comes with the best possible grace from a Chief Executive personally identified with that section where it is supposed to have taken deepest root. The work which it suggests is one of vital importance to the commerce and industry of a vast and varied population. If done at all, it must be speedily entered upon; and upon its being well and thoroughly done depends the utility of all our interior lines of communication. The integrity of the harbor, and the foreign and coastwise trade of Boston, are the foundation upon which the people of Massachusetts must build their hopes of remunerative employments and profitable trade. The Executive enforces this liberal view of the subject as follows:"The conservation of the harbors of the State cannot be too frequently pressed upon the attention of the General Court. I speak more particularly of the harbor of Boston, but it is as well and as much the harbor of Massachusetts. Every dollar made out of a cargo touching at the wharf here, or out of a rail car unloading at the capital, is as useful in sustaining the public burdens as if it were made in Worcester or Berkshire. I disown the sentiment that the material interests of Boston are not equally the material interests of all the State, and such a sentiment ought to be received with little favor in this chamber or in either wing of this Capitol." Commercial Bulletin. CAPITAL AND LABOR EMPLOYED IN MANUFACTURES IN MASSACHUSETTS. — The following table shows the amount of capital employed in the cities and towns in Massachusetts, the population of which exceeds 10,000, according to the census of 1860; also the number of persons employed, and the value of their products: — 211,950 266 23 971,215 TIDE TABLE. The Tides given in the Calendar pages are for the Port of Boston. The following table contains the difference between the time of High Water at Boston and several other places. When the sign -is prefixed to the hours and minutes in the table, the time must be subtracted from the Boston time; and when the sign + is prefixed, the time must be added to the Boston time. AREA OF THE UNITED STATES.- Hon. Mr. Harlan, Secretary of the Interior, in a recent letter to the Rev. J. C. Fletcher, replied to a question concerning the territorial extent of this country, in order to afford the latter certain data for comparing the area of Brazil with that of the United States. The following is the result: Total area of the public lands of the States and Territories. Area of Indian Territory. Area of District of Columbia. Grand total of arca of the United States.. Acres. 1,400,549,033 476,546,560 44,151,240 38,400 1,921,288,233 Or three million two thousand and thirteen square miles. This does not include the area of the great lakes just within and forming a portion of our Northern boundary; neither does it include the marine league on the coast. Brazil, in 1845, had an area of 3,004,460 square miles; but it is estimated that since the settlement of her boundary lines with several of the adjacent countries her area has increased to 3,100,000 square miles. European Russia has an area of 2,142,504 square miles, and all the other countries of Europe have a total of 1,687,626 square miles. GOLD AND SILVER PRODUCTS OF THE PACIFIC COAST. - The Boston Commer· cial Bulletin says, that during the eighteen years that have elapsed since the discovery of gold in California, the mines of the Pacific coast have added one thou sand millions of dollars to the world's stock of the precious metal. Australia and other contemporary sources have produced as much more. Miuing is still the leading pursuit beyond the Rocky Mountains. The receipts of uncoined gold and silver at San Francisco in 1865, amounted to $19,000,000 against $48,000,000 in 1861, $11,000,000 in 1833, $12,000,000 in 1862, and $10,000,000 in 1861. The area of the metaliferous region is steadily extending, and the miner contemplates with satisfaction the fact that neither rain nor drouth, financial panics, or periods of great inflation, need seriously affect his field of operations. The silver yield of Nevada amounted, in 1865, to $16,000,000, and the entire product since the opening of her mines in 1859 has been $10,000,000. Nevada had in operation in 1865, 150 mills, costing about $10,000,000, with a capacity of 2000 stamps. The average cost of these mills is about $70,000. We have now, west of the Rocky Mountains, about 1,000,000 of square miles that may be termed our mining country. THE PATRIOTIC RECORD OF MASSACHUSETTS.—The detailed statement with respect to the Massachusetts regiments furnished during the war, is a chronicle pointedly suggesting the part which the Old Bay State took in suppressing the rebellion. The Commonwealth was represented in the Union army in most of the principal battles fought to maintain the national supremacy. Massachusetts blood was freely poured out, and moistened the soil wherever the Federal forces marched, whether east or west of the Alleghanies. There was no "sectionalism" in the manner in which the volunteers of the State rushed to the assistance of beleaguered Union troops in all parts of the threatened republic. The glorious catalogue of bloody struggles convincingly illustrates this proposition. Boston Transcript. SIZE OF THE WEST. -Illinois would make forty such States as Rhode Island, and Minnesta, sixty. Missouri is larger than all New England. Ohio exceeds either Ireland, or Scotland, or Portugal, and equals Belgium, Scotland, and Switzerland together. Missouri is more than half as large as Italy, and larger than Denmark, Holland, Begium, and Switzerland. Missouri and Illinois are larger than England, Scotland, Ireland, and Wales. WHAT YOUNG PEOPLE SHOULD KNOW. - The best inheritance that parents can leave their children, is the ability to help and take care of themselves. This is better than a hundred thousand dollars apiece. In any trouble or difficulty, they will have two excellent servants ready, in the shape of their two hands. Those who can do nothing, and have to be waited on, are helpless, and easily disheartened at the misfortunes of life. Those who are active and handy, meet troubles with a cheerful face, and soon surmount them. Let young people, therefore, learn to do as many di ferent useful things as possible. EVERY FARMER'S BOY should know how, sooner or later, 1. To dress himself, black his own shoes, cut his brother's hair, wind a watch, sew on a button, make a bed, and keep all his clothes in perfect order, and neatly in place. 2. To harness a horse, grease a wagon, and drive a team. 3. To carve, and wait on table. 4. To milk the cows, shear the sheep, and dress a veal or mutton. 5. To reckon money and keep accounts accurately, and according to good bookkeeping rules. 6. To write a neat, appropriate, briefly expressed business letter, in a good hand, and fold and superscribe it properly; and write contracts. 7. To plough, sow grain and grass seed, drive a mowing machine, swing a scythe, build a neat stack, and pitch hay. 8. To put up a package, build a fire, whitewash a wall, mend broken tools, and regulate a clock. There are many other things which would render boys more useful to themselves and to others- these are merely a specimen. But the young man who can do all these things well, and who is ready at all times to assist others, and be useful to his mother and sisters, will command far more respect and esteem, than if he knew merely how to drive fast horses, smoke cigars, play cards, and talk nonsense to foolish young ladies at parties. EVERY GIRL should know how, 1. To sew and knit. 2. To mend clothes neatly. 3. To make beds. 4. To dress her own hair. 5. To wash dishes and sweep carpets. 6. To trim lamps. 7. To make good bread, and perform all plain cooking. 8. To keep her room, closets, and drawers, neatly in order. 9. To work a sewing machino. 10. To make good butter and good cheese. 11. To make a dress, and children's clothes. 12. To keep accounts, and calculate interest. 13. To write, fold, and superscribe let ters properly. 14. To nurse the sick efficiently, and not faint at the sight of a drop of blood. 15. To be ready to render efficient aid and comfort to those in trouble, in au un 16. To receive and entertain visitors when her mother is sick or absent. A young lady who can do all these things well, and who is always ready to render aid to the afflicted, and to mitigate the perplexities of those about her, will bring more comfort to others and happiness to herself, and be more esteemed, than if she only knew how to dance, simper, sing, and play on the piano. DEPREDATIONS ON AMERICAN COMMERCE. A complete statement of the vessels captured by rebel pirates, fron the outbreak of the rebellion in 1861, to the surrender of the Shenandoah to the British government, November 6, 1865, has been prepared for the annual report of the proceedings of the New York Chamber of Commerce, by Mr. George Wilson, aeting secretary. The captured property was of the value of $25,500,000, of which tions of the statement are published in $20,000,000 worth was destroyed. Poradvance, and from these we take the fol lowing recapitulation, showing the number of vessels captured, their aggregate tonnage and estimated value, the number bonded, released, and recaptured, and the number actually destroyed: VESSELS CAPTURED. THE RECORD OF NEW ENGLAND IN THE WAR. Of the loyal States New England lost the heaviest proportion of killed and wounded, in the men it contributed to the National Army, nearly 45 per 1,000; the Western States next, 37 per 1,000, the Middle States about 32 per 1,000, and the Border States, 25 per 1,000. Kansas heads the list of States-more than half the able-bodied men there entered the army, and sixty-one of every thousand of them were killed or died of wounds. Vermont stands next in the list-her losses in killed and those who died of wounds amounted to upwards of 58 per 1,000; Massachusetts lost nearly 48 per New England, 44.76, corresponds to that of Iowa, 45.44; of Michigan, 44.82; and of Wisconsin, 42.01. The following is the proportion of the several New England States: Maine, 44.37; New Hampshire, 47.27; Vermont, 58.23; Massachusetts, 47.76; Rhode Island, 22.34; Connecticut, 35.48. The average proportion per thousand of deaths from disease, taking in all the loyal States, shows, for the New England States, 70.45; Middle States, 31.79; Western States, 36.81; and Border States, 25.32. The New England States severally exhibit the following proportions: Maine, 85.67; New Hampshire, 76.30; Vermont, 91.81; Massachusetts, 62.62; Rhode Island, 50.37; Connecticut, 61.64. "The variations of mortality from disease resulted in part from the nature of the respective services required of troops drawn from different localities. MASSACHUSETTS STATE DEBT. -Mr. Aldrich, of Worcester, in his late speech in favor of equalizing the bounties, said, "The State debt is no serious matter; it is but $20 a head for the inhabitants of the State." The Boston Daily Advertiser, reviewing this statement, says, "the State debt proper amounts to $25,117,298, to which it is proposed to add $1,500,000. On the first of April, the national debt was $2,705,046,516, of which the State's share, with the municipal debts, gives $108.31 per head, nearly five times Mr. A.'s trifling sum. Massachusetts is the third in the amount of internal revenue paid to the government, and supplies about 10 per cent. of the amount collected from the whole Union. The funds for the ultimate payment of the debt, it is reasonable to estimate, will be levied in this manner and in this proportion; in which case Massachusetts must supply $270,564,651, making, with her State debt, An undue proportion of New England a burden upon every inhabitant of the troops was used in the unhealthy Atlantic State of $240.18. Taking into account the and Gulf States of the South, and to this fact that, while the proportion paid by us circumstance may be attributed in a meamust be much larger than that paid by sure the fact that 70.45 per thousand of agricultural communities, there must still the men from the Eastern States died of be a large amount which is merely col- disease. The men from the West served lected here, and is finally paid by the in the fover-breeding valleys of the Misconsumers of our products elsewhere, we sissippi and its southern tributaries, and may strike a medium between the pro- this aided no doubt in swelling their morportion per capita and that resting on the tality list. The troops from the Border collection of internal revenue, and esti-States served mainly in the same regions, mate our share of the national debt at 7 and suffered from the same cause. All per cent. This would make our propor- their ratios are higher than the general tion of that debt $189,395,256, and would ratio of the loyal States, which is but give us a burden for each inhabitant of 59.22. $174.25, instead of $20. The truth is, that however gentlemen may attempt to cipher down the obligations of the people of this State, the public burden resting upon us to-day exceeds what rests upon a corresponding number of the people of England by from 30 to 50 per cent." WAR STATISTICS. -The aggregate number of men furnished by the New England States during the late war, under all calls, reduced to the three years standard, was as follows: Massachusetts, 123,844; Maine, 56,595; New Hampshire, 30,827; Vermont, 29,052; Rhode Island, 17,878; Connecticut, 50,514. Of the above there were killed in action, or died of wounds, from Maine, 2,871; New Hampshire, 1,661; Vermont, 1,002; Massachusetts, 6,029; Rhode Island, 476; Connecticut, 1,902. Total, 14,741. Again, the Middle States, whose men fought to the larger extent in the army of the Potomac, lost only 37.88, which is 33.67 below the ratio of the Western States, and 21.34 below the general ratio. Virginia was a healthier field of service than the bottoms of the Tennessee, or the lowlands of Louisiana, Mississippi, and South Carolina; and it cannot be denied, moreover, that the army of the Potomac was always by far the best provided of all our large armies." THE DEBTS OF NATIONS. — The following is a list of the debts of the prominent nations of the world: NATION. Of soldiers who died of discase, there were from Maine, 5,544; Now Hampshire, 2,530; Vermont, 2,998; Massachusetts, Austria, 7,904; Rhode Island, 1,073; Connecticut, Spain, 3,309. Total, 23,358. Netherl'ds, 535,000,000 16,000,000 33 44 465,000,000 3,000,000 155 00 Hanover, 210,000,000 18,000,000 11 66 150,000,000 4,000,000 37 50 130,000,000 4,500,000 22 88 130,000,000 4,500,000 28 88 88,000,000 7,700,000 11 43 60,000,000 2,600,000 23 10 48,000,000 2,000,000 24 00 40,000,000 1,800,000 22 23 25,000,000 1,700,000 14 77 23,000,000 222,000 103 60 20,000,000 1,000,000 20 00 The grand total of deaths from all causes was 280,420. Grouping the States, the avcrage proportion per thousand of deaths in action and from wounds is, in the New England States, 44.76; in the Middle Brazil, States, 31.79; in the Western States, Denmark, 36.81; and in the Border States, 25.32. Saxony, It appears, from the foregoing, that, as a rule, the mortality from battle ranged highest in the northernmost States, both Eastern and Western. The high ratio of |