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15.53 32.57 61.74 31.50 53.70

76.69 58.79 36 04 67.65 4.90

7.33 8.64 2.22 0.85 38.80

Atkinson, Ma.

1,313 James River, Va.. Albert, N. B.

1, 29 New Castle, Eng.

1,256 Scotch Cannel..

1,420 The Saginaw Salt, which five years ago was unheard o', produced in 1864 3,000 000 bushels valued at $1,250.000, The whole eastern part of the southern peninsula north of a line drawn from Monroe to Granville contains inex. haustible reservoirs of the strongest brine, Salt can be sent thence to New York at a less price than the same can be furnished from Onondaga or Syracuse. Last year the produce reached 529,073 barrels, the value at shipping port being only 25c per barrel.

ARMY MORTALITY.

43,113

191,985
19,076

For two years...
For three years..

For six months

394,959

When President Lincoln, on the 15th day of April, 186), called for 75,000 militia for three months' service, the army of the United States had the names of about 14,000 men on its rolls. During the ensuing four years, 2,688,523 men were enlistea for the following periods of time : For three months.

1,950,792 For uine months

87,558
For four years..

1,010 For one year... Total..

2,688,523 The records of the office of the Provost-Marsbal-General show from what State, county or town these men came, and what became of each one. These records tell us that of this la number of troops, 2,408,103 left the army alive, Some of them deserted, a few were dismissed before their term of service expired; a glorious band went home armless, legless, eyeless, through their patriotic endeavors to save their country from dismemberment. But the majority returned safe and sound to the place of enlistment, there to be mustered out for home.

But 280,420 men, good, true and loyal, sealed their patriotism with their blood. Death met them in every shape. Over 40,000 died on the field of battle ; 35,000 survived the shock of the conflict only to die of wounds, while 184,000 died of disease in tent or hospital, or by the way-side. To give the exact figures, 96,089 died of battle or of wounds, while 184,331 died of disease. This proves that the great mortality of war does not arise from the deadly bullet. It is the hardship of the campaign, the change of mode of life, the difference in climate, that rolls up the terrible record of dead. Two persons died of disease in this war for every one that fell from an enemy's weapon. Yet this percentage of disease is far less than that of other countries and other ages. In the Crimean war, seven-eighths of the mortality of the British troops during the entire campaign were due to disease, and one-eighth only to deaths from wounds received in action. In January, 1855, the month of the greatest mortality of that campaign, ninety-seven per cent of the entire mortality of the British troops resulted from disease. “ At this rate,” says Elliot, " to supply the loss occasioned merely by death, this army would need to be replaced by a new army of equal numbers once in about ten months."

The following tables show the causes of mortality in our armies during the whole war, and the arms of service in which that mortality occurred :

-DIED OF DISEASES
Officers. Men.

23 32 102

18
12
53

157

83

1 16 73

18 331

1

549

32 126

4

12 99 16

-KILLED
Arm of Service.
Officers. Men.

Total.
REG LARS.
Cavalry

284

470

795 Artillery.

308

472

824 Infantry

1,298

1,807 3,260 Total.

1,890

2,749 4,879 VOLUNTEERS. Cavalry

522 10,834

331

24,702 36,389 Artillery

126 2,585

99 8,725 11,535 Infantry...

4,246

72,732 1,718 119,623 198,319 Total.

4,894 86,151 2,148 153,058 246, 243 COLORED TRUOPS. Cavalry.

131

883

1,019 Artillery.

67

3,508 3,595 Infantry

162 2,629

21,820 24,684 Total.

170 2,827 90 26,211 29,298 CAVALRY. Regulars.

23
284

470

795 Volunteers

522 10,831

24,702 36,389 Colored..

4
131

883 1,019 Total

11,249 350

26,055 38,203 ARTILLERY. Regulars..

308

472

824 Volunteers

2,585

8,725 11,525 Colored

57

3,508 3,595 Total.

162 2,960 127 12,705 15,954 INFANTRY. Regulars

102 1,298

53 1,807 3,260 Volunteers

4,246

72,732 1,718 119,623 198,319 Colored..

162 2,629

73 21,820 24,684 Tota!

4,510 76,659 1,844 143,230 226,263

GRAND TOTALS. Whole number of deaths in Reg: Army. 4,879 | Whole number of deaths in Cavalry. 38,903 Voluoteers. 246,243

Artillery.. 15,954 Col. Troops 29,298

Infantry... 226,263 Total..... 280,420 Total.....

280,420 From these tables it appears that 5,221 officers and 90,868 enlisted men were killed on the battle-fieid, or subsequently died of their wounds; while 2,321 officers and 182,010 enlisted men died of disease. So that about one officer was slain in battle for about every 18 men, while only one officer died for every 80 men in the hospital. This excess of loss of life among the officers in battle is partly due to the fact that in battle they are expected to lead their men on; and still more, it may be, that when sickness intervenes they have medicines, care, and nourishing food, that circumstances forbid to be given to the bulk of the army.

The number of white troops enlisted was almost exactly 2,500,000 men ; the number of deaths among them, 251,122 or one death out of 10. The pumber of colored troops was 180,000, of whom 29,298 died, or about one out of six. The death rate of the colored troops was therefore nearly double that of the white, but the death rate from disease alone was far worse than this. Out of every eight deaths among the white troops, three died on the field of battle, and five from disease. Out of every nine deaths among the blacks, one died on the field of battle and eight from disease. The negro, as Slavery has left him, feeble of will and with but little moral stamina, is less capable than the white man of enduring the physical trials of the military services.

The above tables show that the regular service is far safer, both on the battle. field and in the hospital, than the volunteer force. Out of the same number of troops of either force, seven volunteers would die to six regulars; the mortality among the former was nearly 15 per cent greater than among the latter.

These army records give the precise number of men who died while in their country's service. It does not tell us of that great host who, dismissed at their own request for disability, went home to die. An examination of the pension records would partly supply this want; but the full number of those who gave heir lives to their country can never be known.

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GRAIN TRADE OF MINNESOTA, A slip from the office of the Winona Republican gives some statistics of the grain trade of that town, and of the new State of Minnesota, from which we compile the leading statements. The rapid growth of wheat culture in Minnesota is approximately indicated by the following figures :

Acres in

Bushels Proportion of tilled Wheat.

harvested. land in Wheat. 1859.

124,792
2,374,415

34.45
1860.

231,315
5,101,432

53.38
1865.

400,000
10,000,000

62.00 The grain statistics of Winona give the following result :

Bushels. Received by railroad and shipped from elevator.

6,656,000 Received otherwise than by railroad and shipped from warehouses.

845, 116 Total...

2,501,116 Barrels of flour shipped 8,406, which, reduced to wheat, gives in bushels.

42,030 Grand total of wheat and flour exported....

2,543,146 The following table gives a comparative exhibit of the shipments of Wheat from this port for a series of years, commencing with 1859 : Year,

Exports
Year.

Exports 1859. .bush 130,000 1863..

.bush 1,251,830 1860. .bush 405,000 | 1864.

bush 1,854,795 1861 .. bush 993,133 1865.

... bush 2,543,146 1862..

..bush 1,203,101 Besides Winona, the principal exporting towns in the State are as follows: Bushels.

Bushels. Red Wing.. 1,298,639 Wabashaw

185,826 Hastings 948,405 Reed's Landing

65,549 Lake City 660,394 | Other points, say.

50,000 Brownsville

576,000 St. Paul...

326 560
Total

4,411,373 Minneiska. 300,000 | Exports of Winona.

2,543,146 Aggregate exports from the State......

6,934,519 The following partial comparison will show the rapid increase of the Wheat trade of the State: Bushels.

Bushels. 350,000 1865

6,954,519 1860.

1,600,000 The wheat now in store in the several elevators on the line of the Winona and St. Peter Railroad is as follows: Bushels.

Bushele. Winona.

75,00
Evota

20,000 Rochester. 50,000 | Lewiston.

15,000 St. Charles.

25,000 Total

185,000 In store outside of elevators in the foregoing places, except Winona, (estimated). 50,000 In warehouses at Winona, (estimated)..

125,000 Othər river towns, (estimated)..

565,00) Total in store....

925,000 In addition to the Wheat in store, there is stilt a very large quantity in the hands of the producers, awaiting an advance in prices. It is probably not an exaggeration to say that there is a surplus of at least 2 500,000 bnshels in the State, to be shipped next spring. Previous to 1858, the breadstuffs consumed in Minnesota were imported.

1859..

TAXATION OF STOCKHOLDERS OF BANKS-ACT OF NEW YORK LEGISLATURE.

The f llowing is a certified copy of the act passed by the Legislature of New York on the 23d of April of this year : An Act authorizing the taxation of stockholders of Banks, and the surplus funds of Savings Banks.

Passed April 23, 1866. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. No tax shall hereafter be assessed upon the capital of any bank or banking association organized under the authority of this State, or of the United States, but the stockholders in such banks and banking associations shall be assessed and taxed on the value of their shares

of stock therein; said shares shall be included in the valuation of the personal property of such stockholder, in the assessment of taxes at the place, town, or ward where such bank or banking association is located, and not elsewhere, whether the said stockholder reside in said place, town or ward, or not, but not at a greater rate than is assessed upon other moneyed capital in the hands of individuals in this State. And in making such assessment there shall also be deducted from the value of such shares such sum as is in the same proportion to such value as is the assessed value of the real estate of the bank or banking associa'ion, and in which any portion of their capital is invested, in which said shares are held, to the whole amount of the capital stock of said bank or banking association. And provided, further, that nothing herein contained shall be held or construed to exempt from taxation the real estate held or owned by any such bank or banking assotion; but the same shall be subject to State, county, municipal and other taxation to the same extent and rate and in the same manner as other real estate is taxed.

SEC 2. Every individual banker doing banking business under the laws of this State, is hereby required to declare upon oath before the assessor the amount of capital invested in such banking business, and each one hundred dollars of such capital for the purpose of this act, and for tie purpose of taxation shall be held and regarded as one individual share in such banking business, and such shares are hereby declared to be personal property. If such banker have partners he shall declare upon oath before the assessor the number of shares held by each of them in such banking business, ascertained as above provided, and the shares so held by any partner shall be included in the valuation of his taxable property in the assessment of all taxes levied in the town, school district, or ward where such individual banker is located, and not elsewhere; and such individual banker shall pay the same and make the amount so paid a charge in his accounts with such partners; and if such individual banker have no partners he shall be held to be sole owner of all the shares in such business of banking, and the same shall be included in the valuation of his personal property in the assessment of all taxes levied in the town, school district or ward where his bank is located, and not elsewhere.

SEC. 3. There shall be kept at all times in the office where the business of such bank or banking association, organized under the authority of this State or the United States, shall be transacted, a full and correct list of the names and residences of all the stockholders therein, and of the number of shares held by each; and such list shall be subject to the inspection of the officers authorized to assess taxes during the business hours of each day in which business may be legally transacted.

SEC. 4. Sections ten and eleven of chapter ninety-seven of the session laws of eighteen hun. dred and sixty-five are hereby repealed.

Sec. 5. When the owner of stock in any bank or banking association, organizel under the laws of this state, or of the United States, shall not reside in the same place where the bank or banking association is located, the collector and county treasurer shall, respectively, have the same powers as to collecting the tax to be assesed by this act, as they have by statute, when the person as sesged has removed from the town, ward or county in which the assessment was made; and the county treasurer, receiver of taxes, or other officers authorized to receive said tax from the collector, may all or either of them have an actionto collect the tax from the avails of the sale of his shares of stock, and the tax on the share or shares of said stock shall be and remain a lien thereon till the payment of said tax.

SEC. 6. For the purpose of collecting such taxes, and in addition to any other laws of this State, not in conflict with the constitution of the United S ates, relative to the imposition of taxes, it shall be the duty of everysui h bank or banking association, and the managing officer or officers thereof, to retain so much of any dividend or dividends belonging to such stockholders as shall be necessary to pay any taxes assessed in pursuance of thi act, until it shall be made to appear to such officers that such taxes have been paid.

SEC. 7. The privileges and franchises granted by the legislature of the State, to savings banks or institutions for savings, are hereby declared to be personal property, and liable to taxation as such in the town or ward where they are located, to an amount not exceeding the gross sum of their surplus earned, and in the possession of said banks or institutions; and the oiticers of such institutions or banks, may be examined on oath by assessors, as the amount of such surplus; and the property of such banks and institutions shall be liable to seizure and sale for the payment of all taxes assessed upon them for said privilege and franchises. SEC. This act shall take effect immediately.

STATE OF NEW YORK, } Office of the Secretary of State.

I have compared the preceding with the original law on file in this office, and do hereby certify that the same is a correct transcript therefrom and of the whole of said original law.

FRANCIS C. BARLOW,

Secretary of State.

CONTENTS

OF JUNE

NUMBER.

PAGE

PAGB 1. Taxation of Government Bonds..' 409 | 10. National Aid to American Steamships. .454 2. The London Financial Panic-its Causes 11 The Past and Future Cotton Supply.... 457 and Effects.... 413 12. Commercial Chronicle and Review.

.459 3. Coal in the United States.

.418 | 13. Journal of Banking, Currency and 4. What Fixes a Rate of Interest. 423 Finance..

.468 5 Statistical information-Its uses and 14. The United States Debt.

473 Importance..

42F | 15. Michigan, its Mineral Wealth.. .474 6. The English Budget .431 16. Army Mortality

477 7. Debt and Finances of Georgia 436 17. Grain Trade of Minnesota.

.4.9 8. Public Debt of Alabama..

.440 18. Taxation of Stocl: holders of Banks 9. Analyses of Railroad Reports.. 442 Act of New York Legislature..

479

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