December 7, 1869 (4 pages)

i ¢ ae i i LS RA Ne MARE EROS aOR GENO OOS LOE TSO APO BEANE SOP on re < ied Ra ay a —— —— TUESDA ¥, DEO. 7. 1869." the People ys. James Whartenby, in which the taxation of money secured by is involved, we publish in rut wday. “As Will be ‘seen, the Coart the decision of Judge McFarcared is personal property, having no situs of ite Own, and is therefore taxa‘ble where the lender resides. In regard to the question of double taxation, the Court states that the owner of a. mortgage on real estate has no right to com,Pisim, and. the Courtadd; “The debt secured by the mortgage has been but once taxed, and if the owner of the mortaged property shall claim that the amount of the mortgage should be deducted from the value of the property, and that he should be assessed only for the remainder, it will be our duty to decide that question when it comes before us; but it is not before us in this case.” The Court here intimates that the question as to whether a debt is which it é¢--tien;-4a-other words, whethera man-should be taxed on what he owes, as not been decided. We point brought before the Court, as it is clearly apparent from the language of the above extract that it is one of no small importance. If it is decided, as by mortgages should be deducted in making up the Value of property enedinbered, it will be a great benefit to those Who, while assisting in building up the industries of the State, are oppressed with debts and overwhelmed with taxation. Many of the mortgages contain stippe ulations that the borrower shall pay sll taxes. The Court in regard to these stipulations say: “There is nothing in this point,” and add: “The State was no party to the contract, and is not bound by the stipulations inter alios. The burdens of taxation cannot be shifted from those on whom the law imposes them, by stipulations between private persons.” This decision, although it’affirms that the purty contracting to pay taxes in such cases is not bound to the State, does, not abrogate contracts of this nature as between the parties to the stipulation. The decision is important to Nevada eounty from the fact that all debts due residents of the county are to be assessed and taxed by the county. Large sums of money are loaned by parties residing inthis county, on property in ', other localities, and the revenue de. . rived from this source will hereafter : ‘be geeured to the county. ~ tS THe Fenians in Great Britain, says the Alta, appear to have changed their tactics. Instead of going to war, they are. how going to Parliament, O’Don‘wovan Rossa has been elected to Parliament from Tipperary, and Burke has been proposed by the Fenians of Southwark, in London, for a similar position. Will England have the face to keep duly elected legislators in durance vile? Is the spectacle to be presented to the world of Members of Parliament in convict dress and shaven crowns? The British law-giver is exempt from arrest. How are these men to be longer restrained of theirliberty ?, It is predicted that the world will come to an end next year. ‘This calamity is to result from a column, of magnetic light from the sun, striking the earth, when an exhibition of gigantic telegraphing may be looked for, Should the earth which we inhabit be smashed up in the encounter, our citizens will witness a grand ‘sight, tu be seen but once ina lifetime. . Let us then congratulate ourselves upon living in the nineteenth centary; even if it docs send us to the “demnition bow-wows.” GrorGE Francis Train has. sued the Kansas Pacific and the Union Pacific a2 lroads for $300,000 each. These are ubdoubtedly the biggest gas bills on record, ee ee yy eounty, and Was, the Owner and h of certain uhsatisfied tort@ages made by persons residing in the ity and county, of San Francisco,.upon~real os ‘tate sittiate in said city and county, to secure an indebtedness to the defendant for money loaned and let at interest, amounting in the aggregate to $112.000. The contained a prevision_to the effect that the mortgagors were to pay al} taxes levied or assessed ‘upon the sums loaned. The defendaft was assessed in due form in Nevada. county for the taxes due upon said sum. of $112,000, and payment having been refused, this action was brough+ to enforce the collection. The answer sets up : i Viret—That the property ‘included in the mortgages was.duly assessed in the city and county of San Francisco, at its full value, to the several mortgagors, the owners thereof, prior to the as sessment to the defendant in Nevada county. : Second—That prior to tlie assessment in Nevada county the defendant, through his agent, gave to the Assessor of the city and county of San Francisco, for assessment, a list of said mortgages, and elected that said mo debts, if subject to taxation, sho Le assessed for State and county taxes in said city and county ; and that thereupon they were assessed to thedefendant and duly . . entered on the assessment roll in said city and county; that.said taxes remain unpaid, and are claimed ‘by the Collector of taxes in and for said city and county as due from the defendant. Third—That each of said mortgages contained a covenant by the mortgagors that they would pay and satisfy all taxes that might be levied on the mortgage debt, A demurrer to the answer was filed, which was sustained by the Court, and the defendant ‘having declined to amend, final judgment was entered for the plaintiffs and the defendant apIs. Perrhe fact that the mortgaged property was assessed at its full value to the mortgagors, a presents no defence to this action. This point was expressly decided in People vs MeCreery (24 Cal., 459). In that case we held that under the facts stated, if any one could complain of double taxation, it was the mortgagor and not the mortgagee ; but we expressed no opinion on the point, whether it presented a case of double taxation, even as against the mortgagor. It is plafn, however, that as against the mortgagee,. this is no case of double taxation. ‘The debt secured hy the mortgage has beep but once taxed, and if the owner of the mortgaged property shall claim ‘that the amount of the mortgage should be deducted from the value of the property, and that he should be assessed only for the remainder, it will be our duty to decide that question when it comes before us; but it is not before us in this case. Nor is there anything in the point that the mortgagors covenanted to pay all taxes levied on the mortgaged debt. The State was no party to the coutract, and is not bound by stipulations inéer alios. The bardens of taxation cannot be shifted from those on whom the law imposes them, by stipulations between private persous. The only remaining point, and the one chiefly discussed by counsel, is whether, on the facts stated, the defend» ant was properly assessed in Nevada county, or whether the mortgaged debts were assessable in the city and county of San Francisco, where the mortgage was situate. ‘The question isone Of considerable interest ‘toaske public, and we have bestowed upon it a careful consideration of its merits,” In arriving at a satisfactory conclusion on this puint, it is necessary tu ascertain, primarily, precisely what it-is which is pthe subject of the tax. Is it the mortgage. itself, which is taxed as a chose in action, or is it the debt secured by the mortgage? Fortunately, the statute relieves us from aby embarrassment on this point. Section 5 of the Revenue Act, in enumerating the property subject to taxation, specifies amongst other classes of property, “money at interest secured by mortguge or otherwise.” (Statutes 1861, p.-421,) It isthe “money at interest” which is taxed, whetuer it be secured by mortgage, or not secured at all: ‘Lhe tax is not levied on the mortgage as such; but on the “money at interest,” and the addition of the words “secured by mort‘gage or otherwise” is mere surplusage. The meaning would have been «precisely fhe same if these words had been omitted ; and they were doubtiess added bythe Legislator, out of abundant caution, +0 as to leave no room to doubt that it was intended to include “money at’ interest, secured by mortgages.” But the phrase “money at interest” if nothing: more had been added,.would have included ef money at interest, whether secared or not ; and the words “secured by mortgage or otherwise” add nothing to the force of thesentenee, Itisevident that “money at interest” was intended to be a: separate subject indebtedness-of the party assessed,” shall be subject.t0 taxation. “Money at interest ‘isto be taxed, without ref erence to the indebtedness of the party assessed, and all other “solvent debts” dee to him, in excess of his indebtedbess, are also to be taxed. It is plain, therefore, that it was the “money at fnterest” dae to the defendant from ies at Sean Francisco which was mortgages, as such b§ which the débts were secured. The fact that the “money at interest” weds secured by mortgages does not vary the rule or the place of taxation, The debt is taxable in the Same manner and “at the same place that it would have been if there had been no mortgage security. This brings us to the question whether a Gebt due for money at interest is to be taxed in the county in which the creditor resides, or in that in which the debter has his*domicil. A debt, as that all personal property, of wha character {which,in the nature of things is transitory, and has no fixed locality), is, in law, presumed to follow the person of the owner. If a different rule prevailed). and if personal property was to be deemed as having a situs‘at whatsoever place it happened to be, the greatest perplexity would arise in administering the law on account of the constantly recurring changes in the loality of the property. : For the sake of uniformity, and, indeed, asa matter of necessity, the rule has-been adopted that personal property shall be deemed to accomipany the person of the owner. In some exceptional cases, however, and for some special purpose the rale has been varied by statute. In this State, for example, visible, tangible personal property is to be taxed in the county in which it is found at the time of assesement. (Ststutes 1861, p. 423, Secs. 14, 15.) But there ‘s no provision to the effect that “money at interest,” or debts due to the person assessed, shall be assessed in the county in which the debtor resides ; and, hence, these come under the general rule, that personal property follows the person of the owner. From these views, jt follows that the defendant was properly assessed in Nevada county, and that the assessment in San Francisco was void. Any other rule than this would lead to the most perplexing results. A merchant or capitalist in San Francisco may have debts due to him from persons residing in various counties in the State; :and, if each debt is to be separately assessed in the county in which the debtor resides, instead of assessing the whole in the county in which the creditor resides, the State would lose a considerable portion of its revenue, and this provision of the statute ‘would be practically frustrated. These views are not new in this Court. The same propositions, in. substance, were decided in People vs. Eastman, 25 Cal., 603, and People vs. Park, 23 Cal., 188. See, also, Faulkner vs. Hunt, 16 Cal., 171; People vs. Hollady, 25 Cal., 300; and People vs. Niles, 35 Cal., 282. Judgment affirmed. CROCKETT, J, We concur: BAWYER, C. J,, RHODES, J. SAN DEKSON, J., SPRAGUE, J. ’ A SourHERN CHANGE.—The Macon (Ga.) Telegraph, formerly extremely Southern in its views, now talks as follows: Nearly five years have passed, and we see that the theory of race conflict is not asound one. We see that the colored race can exercise all the civil and political rights belonging to the whites, and yet no conflict or violence necessarily take place. Doubtless, it is a great evil that political power should be shared between people so divided by the hand of God, and there is danger in it; but this danger can be obviated by prudence and forbearance. ‘On the whole, every man looking back through these five years féels assured that the relations between these races, instead of getting worse, are vastly improving; that the feeling of has increased until it bas Well ‘high become absolute ; and that: emphatically the whites of the South are masters of the situation, and have the whole fu ture under God in their hands. have but to go on as we are moving, and our social, industrial and political future will be in time secure beyond contingency. We have conquered our prejudices and passions ; we have learnt to rule our own spirits; we shall] certainly maiatain the peace, order and security of-Georgia. THERE is no end to the speculations as to the origin of the Onondaga stone giant. Thelast ‘is that ‘advanced by the newspaper published by the Oneida Community, that it was the work of Norsemen, nd was buried by the Inof taxation, as contradistinguished ssi orale dians. * _. CONGRESS BOOKSTORE. the ‘sabject of taxation, and not the . such, has no situs, but follow the! my security} We} o SPENCER & PATTISON, . Successors to G, R. Crawford. © Broad street.. . Nevada City. AVING. ADDED LARGELY TO THE 2k Steck of Goods, we shall Keep constaut-’ jy on hand an assortment of : Handsome Gift Books, Initial Paper, Legal. Letterand — Farcy Note Paper. i BLANK BOOKS, LEGAL BLANKS, GOLD PENS, PAPERS, PERIODICALS and MAG AZINES. and a general assortment of STATIONERY GOODS and FANCY ARTICLES. © fice of the Western Union Tel. . ezraph Co. ss Sie Nevada, Dec. 6th, 1869. A CARD. AVING SOLD OUT MY INTEREST IN the National Exchange Hotel. for the purpese of engaging in business elsewhere, I take great pleaenre blu eager ong to all of : fiends and the patrons of the House. Mr. John A. Lencaster, in whom they will finda whole-eonled and accommodating gentleman. Mr Lancaster has had considerable Ned fy in the business and I am confident he ive good satisfaction to al! who may favor him with their patronage. In leaving Nevada city J.do so with many regrets. To the patrons of the National Exchange Hotel I return my sincere and grateful thanks, and hope they will continue their patronage under the new administration. 8. L. HASEY. , Nevada, Dec. 6th,'1862. Dissolution of f Co-partnership. NOTICE is hereby given that the ship heretofore existing between the undersigned in the National bange Hotel, Nev ia city, is this day dissolved by mutnal consent. he business will be continued by Jobn A. Larcaster to whom all accounts must be paid and who settle a!) bills against the late . firm. JOHN A. LANCASTER SAM. L. HASEY. Nevada, Dec. 7th, 1869. CENTRAL & WESTERN PACIFIC RAILROADS, Via Oakland Ferry. Change of Time, December 6,1869. XPRESS TRAINS—EASTWARD—“DalILY.” Leayes San Francigco at8 a. m.; San Jose 8.45 a. m.: Stockton, 12:15 a. m.; Sacra mento 2:20 P. M.; Junction 3:35 p.m.; Colfax, 5:50 P.m.; Reno, 1:15 P.m.; Wadsworth, 3.05 A. M.; Winnemncca 10.15 a.m; Argenta 2.05 P. m.: Carlin 5.10 P. m.; Eiko, 6 25 Pp. M.: arrive at en, 9.00 a. m.: Omaha, 1.10 P. m. RESS TRAIN—WEsTWARvD—“DAILY.” Leaves en 5:30 Pp. wi Elko, 9:00 A.M: Carlin 10.25 a. m.: Argenta 1 05 a. m.: Winnemucca 10.15.P. um; Wadsworth 12 05 p. ». Reno 2.10 a. ™.; Colfax 9.20a.m.; Junction 12:15 a. M.; Sacramento 1.20 pm; Stockton 3.25 . : P. M.; arrive at San Jose 6.50 P, M.: San Francisco, 7:30 P.M. WAY MAIL—EASTWARD — Daily, (Sundays excepted) leaves San Franeisco 4.00 PM.: San Jose 4.50 p.m; Stockton, 8,35 P. m.; arrive Sacramento, 10.30 P. m. WAY MAIL—WESTW aRD—Daily, (Sundays excepted,) leaves Sacramento 6.30 A. M.; Stockton 8.20 a M; arrives at San Jose 12.45 p. MM. a Franeisco 12.30 Pp. m. THE HOTEL DINING CAR “INTERNATIONAL,’ is attached to the Way Mail Trains ieaving Sacramento at 6 20a m. and San Francisco 4.00 p m. Marysville Express—Bally. LEAVES SAN FRANCISCO, 8 a. M.; Sacramento, 210 P.M. Arrives at Marysville 4:00 Pr. M. RETURNING LEAVES MARYSVILLE %15a.M. Arrives at Sacramento at 11:25 a. Mm, and at.San Francisco at 7:30 P. m. MARYSVILLE AC. OMMODATION TRAIN Daily, (Sunday excepted), leaves Sacramento 6:10 4. m. Arrives ut Marysville 10:45 a. M. Leaves Marysville, 1:00 P.™. Arrives at Sacramento, 5:35 Pp. M. Through fares payable in currency From San Francisco to Omaha $111, to St. Louis $129, Chicago $120, to New York $150. New Orleans $162. SILVER PALACE SLEEPING COACHES are run daily from San Frangisco to PromontoWy Double Berth, $6 00; State Rooms $12 00. able Berths accommodate two persons; State Rooms three persons. SECOND CLASS TRAINS leave San Francisco daily, 4.00 P m; Sacramento at 4.30 A. i. Fare (currency rates) to Omaha $60; St, Louis $60 ; Chicago, $60 ; New York $70 00. CHILDREN notover Twelve (12) yeare of om, Halt Fare; under Five (5) years ‘oi Age, ree, 100 to bet Pg hcg (per adult passenger) Free, ‘ounds e r child between 5 and 12 years of Po ls EXTRA BAGGAGE (over 100 lbs) between Sacramento and Omaha icorrency) $15 per 100 pounds. A. N. TOWNE, Gen‘! Sup’t. T. H. GOODMAN, Gen’) Passg’r Agent, For Christmas and New Year's Presents! Durable! CREAT BARCAINS! See x A GOLDS 15TH has on hand a Mag4Ae nificent Stock of Goods suitable for the coming Holidgys. They consiet of Fine Shawls, Elegant Dress Goods,Cloaks,: . Fancy Articles, . ete. ete, ete. " Which he offers ‘for sale at LOWER RATES than ever before offered in this city. DON’T BUY YOUR HOLIDAY PRESENTS UNTIL YOU HAVE SEEN THESE GOODS AND ASCERTAINED THEIR: PRICRS. Calfon A. GOLDSMITH, Corner of Pine and Broad Streets. f a5 — .° {ROSENSTOCK, PRICE & Co partner. Buy Something That Will Be . . a re e MAN’S GREATEST DUTY! YOU CANT GET OVER wo PHAT FACT, “MOR THAT CLOTHING, ARE SOLD CHEAPER Ef 4 COR. PINE & COMMERCIAL STREET, Haas & Co's old stand.) THAN ELSEWHERE! have only to call, take no~ tice, compare iiems, * examine stock, —aNnD— JUDGE FOR THEMSELVES \ eed LEAVE YOUR MONEY WHERE YOU GET THE:MosT AND BEST —ToR— THE LEAST MONEY! Now ON HAND, and CONSTANTLY RECEIVING i CLOTHING OF ALL KINDS, consisting ia part of SPLES DID SUITS BEVER, CASSIMERE, BROADCLOTH, OVERCOATS, IN THE CLOTHING LINE. ——— MEN'S AND BOYS? CALIFORNIA MADE KIP AND CALF BOOTS, iy see GAITERS, : SHOES, AS WELL AS EXCELLENT RUBBER BOOTS FOR MINING. Gentlemen’s Furnishing Goods, / FANCY GOODS OF ALL KINDS. —axD— "Men's & Boys’ HATS & CAPS. t2"Recently. LARGE ADDITIONS have been made to the Stock. 3<=No trouble to show our Goods; and a pleasure to’ tell Our Prices. Call on us and are SURE of your custom afterwards, t@" Do not forget the place ROSENSTOCK, PRICE & CO. Corner of Pine and Commerpial Sts. Nevada. as ‘ 6 i pl \Look Out For No 1 BOOTS & SHOES, ROSENSTOCK, PRICE & CO’S As evidence of this fact the people 5 And in fact EVERYTHING. try Our Goods once, and we St we vwerece 2 o>: a bis fr th Pe P “ti

i ¢ ae i i LS RA Ne MARE EROS aOR GENO OOS LOE TSO APO BEANE SOP on re < ied Ra ay a —— —— TUESDA ¥, DEO. 7. 1869." the People ys. James Whartenby, in which the taxation of money secured by is involved, we publish in rut wday. “As Will be ‘seen, the Coart the decision of Judge McFarcared is personal property, having no situs of ite Own, and is therefore taxa‘ble where the lender resides. In regard to the question of double taxation, the Court states that the owner of a. mortgage on real estate has no right to com,Pisim, and. the Courtadd; “The debt secured by the mortgage has been but once taxed, and if the owner of the mortaged property shall claim that the amount of the mortgage should be deducted from the value of the property, and that he should be assessed only for the remainder, it will be our duty to decide that question when it comes before us; but it is not before us in this case.” The Court here intimates that the question as to whether a debt is which it é¢--tien;-4a-other words, whethera man-should be taxed on what he owes, as not been decided. We point brought before the Court, as it is clearly apparent from the language of the above extract that it is one of no small importance. If it is decided, as by mortgages should be deducted in making up the Value of property enedinbered, it will be a great benefit to those Who, while assisting in building up the industries of the State, are oppressed with debts and overwhelmed with taxation. Many of the mortgages contain stippe ulations that the borrower shall pay sll taxes. The Court in regard to these stipulations say: “There is nothing in this point,” and add: “The State was no party to the contract, and is not bound by the stipulations inter alios. The burdens of taxation cannot be shifted from those on whom the law imposes them, by stipulations between private persons.” This decision, although it’affirms that the purty contracting to pay taxes in such cases is not bound to the State, does, not abrogate contracts of this nature as between the parties to the stipulation. The decision is important to Nevada eounty from the fact that all debts due residents of the county are to be assessed and taxed by the county. Large sums of money are loaned by parties residing inthis county, on property in ', other localities, and the revenue de. . rived from this source will hereafter : ‘be geeured to the county. ~ tS THe Fenians in Great Britain, says the Alta, appear to have changed their tactics. Instead of going to war, they are. how going to Parliament, O’Don‘wovan Rossa has been elected to Parliament from Tipperary, and Burke has been proposed by the Fenians of Southwark, in London, for a similar position. Will England have the face to keep duly elected legislators in durance vile? Is the spectacle to be presented to the world of Members of Parliament in convict dress and shaven crowns? The British law-giver is exempt from arrest. How are these men to be longer restrained of theirliberty ?, It is predicted that the world will come to an end next year. ‘This calamity is to result from a column, of magnetic light from the sun, striking the earth, when an exhibition of gigantic telegraphing may be looked for, Should the earth which we inhabit be smashed up in the encounter, our citizens will witness a grand ‘sight, tu be seen but once ina lifetime. . Let us then congratulate ourselves upon living in the nineteenth centary; even if it docs send us to the “demnition bow-wows.” GrorGE Francis Train has. sued the Kansas Pacific and the Union Pacific a2 lroads for $300,000 each. These are ubdoubtedly the biggest gas bills on record, ee ee yy eounty, and Was, the Owner and h of certain uhsatisfied tort@ages made by persons residing in the ity and county, of San Francisco,.upon~real os ‘tate sittiate in said city and county, to secure an indebtedness to the defendant for money loaned and let at interest, amounting in the aggregate to $112.000.. The contained a prevision_to the effect that the mortgagors were to pay al} taxes levied or assessed ‘upon the sums loaned. The defendaft was assessed in due form in Nevada. county for the taxes due upon said sum. of $112,000, and payment having been refused, this action was brough+ to enforce the collection. The answer sets up : i Viret—That the property ‘included in the mortgages was.duly assessed in the city and county of San Francisco, at its full value, to the several mortgagors, the owners thereof, prior to the as sessment to the defendant in Nevada county. : Second—That prior to tlie assessment in Nevada county the defendant, through his agent, gave to the Assessor of the city and county of San Francisco, for assessment, a list of said mortgages, and elected that said mo debts, if subject to taxation, sho Le assessed for State and county taxes in said city and county ; and that thereupon they were assessed to thedefendant and duly . . entered on the assessment roll in said city and county; that.said taxes remain unpaid, and are claimed ‘by the Collector of taxes in and for said city and county as due from the defendant. Third—That each of said mortgages contained a covenant by the mortgagors that they would pay and satisfy all taxes that might be levied on the mortgage debt, A demurrer to the answer was filed, which was sustained by the Court, and the defendant ‘having declined to amend, final judgment was entered for the plaintiffs and the defendant apIs. Perrhe fact that the mortgaged property was assessed at its full value to the mortgagors, a presents no defence to this action. This point was expressly decided in People vs MeCreery (24 Cal., 459). In that case we held that under the facts stated, if any one could complain of double taxation, it was the mortgagor and not the mortgagee ; but we expressed no opinion on the point, whether it presented a case of double taxation, even as against the mortgagor. It is plafn, however, that as against the mortgagee,. this is no case of double taxation. ‘The debt secured hy the mortgage has beep but once taxed, and if the owner of the mortgaged property shall claim ‘that the amount of the mortgage should be deducted from the value of the property, and that he should be assessed only for the remainder, it will be our duty to decide that question when it comes before us; but it is not before us in this case. Nor is there anything in the point that the mortgagors covenanted to pay all taxes levied on the mortgaged debt. The State was no party to the coutract, and is not bound by stipulations inéer alios. The bardens of taxation cannot be shifted from those on whom the law imposes them, by stipulations between private persous. The only remaining point, and the one chiefly discussed by counsel, is whether, on the facts stated, the defend» ant was properly assessed in Nevada county, or whether the mortgaged debts were assessable in the city and county of San Francisco, where the mortgage was situate. ‘The question isone Of considerable interest ‘toaske public, and we have bestowed upon it a careful consideration of its merits,” In arriving at a satisfactory conclusion on this puint, it is necessary tu ascertain, primarily, precisely what it-is which is pthe subject of the tax. Is it the mortgage. itself, which is taxed as a chose in action, or is it the debt secured by the mortgage? Fortunately, the statute relieves us from aby embarrassment on this point. Section 5 of the Revenue Act, in enumerating the property subject to taxation, specifies amongst other classes of property, “money at interest secured by mortguge or otherwise.” (Statutes 1861, p.-421,) It isthe “money at interest” which is taxed, whetuer it be secured by mortgage, or not secured at all: ‘Lhe tax is not levied on the mortgage as such; but on the “money at interest,” and the addition of the words “secured by mort‘gage or otherwise” is mere surplusage. The meaning would have been «precisely fhe same if these words had been omitted ; and they were doubtiess added bythe Legislator, out of abundant caution, +0 as to leave no room to doubt that it was intended to include “money at’ interest, secured by mortgages.” But the phrase “money at interest” if nothing: more had been added,.would have included ef money at interest, whether secared or not ; and the words “secured by mortgage or otherwise” add nothing to the force of thesentenee, Itisevident that “money at interest” was intended to be a: separate subject indebtedness-of the party assessed,” shall be subject.t0 taxation. “Money at interest ‘isto be taxed, without ref erence to the indebtedness of the party assessed, and all other “solvent debts” dee to him, in excess of his indebtedbess, are also to be taxed. It is plain, therefore, that it was the “money at fnterest” dae to the defendant from ies at Sean Francisco which was mortgages, as such b§ which the débts were secured. The fact that the “money at interest” weds secured by mortgages does not vary the rule or the place of taxation, The debt is taxable in the Same manner and “at the same place that it would have been if there had been no mortgage security. This brings us to the question whether a Gebt due for money at interest is to be taxed in the county in which the creditor resides, or in that in which the debter has his*domicil. A debt, as that all personal property, of wha character {which,in the nature of things is transitory, and has no fixed locality), is, in law, presumed to follow the person of the owner. If a different rule prevailed). and if personal property was to be deemed as having a situs‘at whatsoever place it happened to be, the greatest perplexity would arise in administering the law on account of the constantly recurring changes in the loality of the property. : For the sake of uniformity, and, indeed, asa matter of necessity, the rule has-been adopted that personal property shall be deemed to accomipany the person of the owner. In some exceptional cases, however, and for some special purpose the rale has been varied by statute. In this State, for example, visible, tangible personal property is to be taxed in the county in which it is found at the time of assesement. (Ststutes 1861, p. 423, Secs. 14, 15.) But there ‘s no provision to the effect that “money at interest,” or debts due to the person assessed, shall be assessed in the county in which the debtor resides ; and, hence, these come under the general rule, that personal property follows the person of the owner. From these views, jt follows that the defendant was properly assessed in Nevada county, and that the assessment in San Francisco was void. Any other rule than this would lead to the most perplexing results. A merchant or capitalist in San Francisco may have debts due to him from persons residing in various counties in the State; :and, if each debt is to be separately assessed in the county in which the debtor resides, instead of assessing the whole in the county in which the creditor resides, the State would lose a considerable portion of its

revenue, and this provision of the statute ‘would be practically frustrated. These views are not new in this Court. The same propositions, in. substance, were decided in People vs. Eastman, 25 Cal., 603, and People vs. Park, 23 Cal., 188. See, also, Faulkner vs. Hunt, 16 Cal., 171; People vs. Hollady, 25 Cal., 300; and People vs. Niles, 35 Cal., 282. Judgment affirmed. CROCKETT, J, We concur: BAWYER, C. J,, RHODES, J. SAN DEKSON, J., SPRAGUE, J. ’ A SourHERN CHANGE.—The Macon (Ga.) Telegraph, formerly extremely Southern in its views, now talks as follows: Nearly five years have passed, and we see that the theory of race conflict is not asound one. We see that the colored race can exercise all the civil and political rights belonging to the whites, and yet no conflict or violence necessarily take place. Doubtless, it is a great evil that political power should be shared between people so divided by the hand of God, and there is danger in it; but this danger can be obviated by prudence and forbearance. ‘On the whole, every man looking back through these five years féels assured that the relations between these races, instead of getting worse, are vastly improving; that the feeling of has increased until it bas Well ‘high become absolute ; and that: emphatically the whites of the South are masters of the situation, and have the whole fu ture under God in their hands. have but to go on as we are moving, and our social, industrial and political future will be in time secure beyond contingency. We have conquered our prejudices and passions ; we have learnt to rule our own spirits; we shall] certainly maiatain the peace, order and security of-Georgia. THERE is no end to the speculations as to the origin of the Onondaga stone giant. Thelast ‘is that ‘advanced by the newspaper published by the Oneida Community, that it was the work of Norsemen, nd was buried by the Inof taxation, as contradistinguished ssi orale dians. * _. CONGRESS BOOKSTORE. the ‘sabject of taxation, and not the . such, has no situs, but follow the! my security} We} o SPENCER & PATTISON, . Successors to G, R. Crawford. © Broad street.... .. Nevada City. AVING. ADDED LARGELY TO THE 2k Steck of Goods, we shall Keep constaut-’ jy on hand an assortment of : Handsome Gift Books, Initial Paper, Legal. Letterand — Farcy Note Paper. i BLANK BOOKS, LEGAL BLANKS, GOLD PENS, PAPERS, PERIODICALS and MAG AZINES. and a general assortment of STATIONERY GOODS and FANCY ARTICLES. © fice of the Western Union Tel. . ezraph Co. ss Sie Nevada, Dec. 6th, 1869. A CARD. AVING SOLD OUT MY INTEREST IN the National Exchange Hotel. for the purpese of engaging in business elsewhere, I take great pleaenre blu eager ong to all of : fiends and the patrons of the House. Mr. John A. Lencaster, in whom they will finda whole-eonled and accommodating gentleman. Mr Lancaster has had considerable Ned fy in the business and I am confident he ive good satisfaction to al! who may favor him with their patronage. In leaving Nevada city J.do so with many regrets. To the patrons of the National Exchange Hotel I return my sincere and grateful thanks, and hope they will continue their patronage under the new administration. 8. L. HASEY. , Nevada, Dec. 6th,'1862. Dissolution of f Co-partnership. NOTICE is hereby given that the ship heretofore existing between the undersigned in the National bange Hotel, Nev ia city, is this day dissolved by mutnal consent. he business will be continued by Jobn A. Larcaster to whom all accounts must be paid and who settle a!) bills against the late . firm. JOHN A. LANCASTER SAM. L. HASEY. Nevada, Dec. 7th, 1869. CENTRAL & WESTERN PACIFIC RAILROADS, Via Oakland Ferry. Change of Time, December 6,1869. XPRESS TRAINS—EASTWARD—“DalILY.” Leayes San Francigco at8 a. m.; San Jose 8.45 a. m.: Stockton, 12:15 a. m.; Sacra mento 2:20 P. M.; Junction 3:35 p.m.; Colfax, 5:50 P.m.; Reno, 1:15 P.m.; Wadsworth, 3.05 A. M.; Winnemncca 10.15 a.m; Argenta 2.05 P. m.: Carlin 5.10 P. m.; Eiko, 6 25 Pp. M.: arrive at en, 9.00 a. m.: Omaha, 1.10 P. m. RESS TRAIN—WEsTWARvD—“DAILY.” Leaves en 5:30 Pp. wi Elko, 9:00 A.M: Carlin 10.25 a. m.: Argenta 1 05 a. m.: Winnemucca 10.15.P. um; Wadsworth 12 05 p. ». Reno 2.10 a. ™.; Colfax 9.20a.m.; Junction 12:15 a. M.; Sacramento 1.20 pm; Stockton 3.25 . : P. M.; arrive at San Jose 6.50 P, M.: San Francisco, 7:30 P.M. WAY MAIL—EASTWARD — Daily, (Sundays excepted) leaves San Franeisco 4.00 PM.: San Jose 4.50 p.m; Stockton, 8,35 P. m.; arrive Sacramento, 10.30 P. m. WAY MAIL—WESTW aRD—Daily, (Sundays excepted,) leaves Sacramento 6.30 A. M.; Stockton 8.20 a M; arrives at San Jose 12.45 p. MM. a Franeisco 12.30 Pp. m. THE HOTEL DINING CAR “INTERNATIONAL,’ is attached to the Way Mail Trains ieaving Sacramento at 6 20a m. and San Francisco 4.00 p m. Marysville Express—Bally. LEAVES SAN FRANCISCO, 8 a. M.; Sacramento, 210 P.M. Arrives at Marysville 4:00 Pr. M. RETURNING LEAVES MARYSVILLE %15a.M. Arrives at Sacramento at 11:25 a. Mm, and at.San Francisco at 7:30 P. m. MARYSVILLE AC. OMMODATION TRAIN Daily, (Sunday excepted), leaves Sacramento 6:10 4. m. Arrives ut Marysville 10:45 a. M. Leaves Marysville, 1:00 P.™. Arrives at Sacramento, 5:35 Pp. M. Through fares payable in currency From San Francisco to Omaha $111, to St. Louis $129, Chicago $120, to New York $150. New Orleans $162. SILVER PALACE SLEEPING COACHES are run daily from San Frangisco to PromontoWy Double Berth, $6 00; State Rooms $12 00. able Berths accommodate two persons; State Rooms three persons. SECOND CLASS TRAINS leave San Francisco daily, 4.00 P m; Sacramento at 4.30 A. i. Fare (currency rates) to Omaha $60; St, Louis $60 ; Chicago, $60 ; New York $70 00. CHILDREN notover Twelve (12) yeare of om, Halt Fare; under Five (5) years ‘oi Age, ree, 100 to bet Pg hcg (per adult passenger) Free, ‘ounds e r child between 5 and 12 years of Po ls EXTRA BAGGAGE (over 100 lbs) between Sacramento and Omaha icorrency) $15 per 100 pounds. A. N. TOWNE, Gen‘! Sup’t. T. H. GOODMAN, Gen’) Passg’r Agent, For Christmas and New Year's Presents! Durable! CREAT BARCAINS! See x A GOLDS 15TH has on hand a Mag4Ae nificent Stock of Goods suitable for the coming Holidgys. They consiet of Fine Shawls, Elegant Dress Goods,Cloaks,: . Fancy Articles, . ete. ete, ete. " Which he offers ‘for sale at LOWER RATES than ever before offered in this city. DON’T BUY YOUR HOLIDAY PRESENTS UNTIL YOU HAVE SEEN THESE GOODS AND ASCERTAINED THEIR: PRICRS. Calfon A. GOLDSMITH, Corner of Pine and Broad Streets. f a5 — .° {ROSENSTOCK, PRICE & Co partner. Buy Something That Will Be . . a re e MAN’S GREATEST DUTY! YOU CANT GET OVER wo PHAT FACT, “MOR THAT CLOTHING, ARE SOLD CHEAPER Ef 4 COR. PINE & COMMERCIAL STREET, Haas & Co's old stand.) THAN ELSEWHERE! have only to call, take no~ tice, compare iiems, * examine stock, —aNnD— JUDGE FOR THEMSELVES \ eed LEAVE YOUR MONEY WHERE YOU GET THE:MosT AND BEST —ToR— THE LEAST MONEY! Now ON HAND, and CONSTANTLY RECEIVING i CLOTHING OF ALL KINDS, consisting ia part of SPLES DID SUITS BEVER, CASSIMERE, BROADCLOTH, OVERCOATS, IN THE CLOTHING LINE. ——— MEN'S AND BOYS? CALIFORNIA MADE KIP AND CALF BOOTS, iy see GAITERS, : SHOES, AS WELL AS EXCELLENT RUBBER BOOTS FOR MINING. Gentlemen’s Furnishing Goods, / FANCY GOODS OF ALL KINDS. —axD— "Men's & Boys’ HATS & CAPS. t2"Recently. LARGE ADDITIONS have been made to the Stock. 3<=No trouble to show our Goods; and a pleasure to’ tell Our Prices. Call on us and are SURE of your custom afterwards, t@" Do not forget the place ROSENSTOCK, PRICE & CO. Corner of Pine and Commerpial Sts. Nevada. as ‘ 6 i pl \Look Out For No 1 BOOTS & SHOES, ROSENSTOCK, PRICE & CO’S As evidence of this fact the people 5 And in fact EVERYTHING. try Our Goods once, and we St we vwerece 2 o>: a bis fr th Pe P “ti