man, independently of his cultivation, are not agricultural products, but are usually denominated in the language of Commerce "products of the forest." They are products of the earth, but not products of the cultivation of the earth. And amongst the articles to which your question refers, I should conclude without hesitation that walnuts are not agricultural products. It is true that a walnut tree may be planted and cultivated, and in such case its fruit would be an agricultural product, but this is the rare exception. The tree is of spontaneous forest growth, and the walnuts of commerce are obtained not by cultivation but by gathering the natural product of the forest.

The question in relation to the "lemons and the oranges "seems to me to stand on a different footing. These fruits are obtained almost solely by cultivation. The farmer divides his industry into different branches in all countries. In ours, he has generally, not only his grain fields, but his vegetable gardens and his orchard, all sown or planted by his hands and cultivated by his labor: some annual, some perennial. Where is the distinction to be drawn, if any, in relation to the products of these different portions of the farm?

I presume that no man would hesitate to say, that cabbages, turnips, potatoes, and pumpkins are "agricultural products," yet the tariff act of 1857 taxes pumpkins by name, and taxes all vegetables not otherwise provided for. I should not hesitate a moment in saying that such articles are exempt under the clause now under consideration.

But the farmer who raises grain and vegetables, also draws from the soil, by cultivation, strawberries, raspberries, apples, pears, &c. How can we say that these are not agricultural products, that is things produced out of the earth by cultivation? I confess an inability to draw a distinction-nor can I draw one between the product of the labor of the western farmer and that of the Sicilian peasant. The lemons and oranges of the one, as well as the apples and pears of the other are the fruits of his labor in the cultivation of the soil, and are in their natural state. Both in my opinion are exempt under the law.

Your question however seems to imply that the doubt which has arisen in your mind results from the fact that the tariff of 1857 specifies fruit as subject to duty, whereas the act of our congress does not specify it in the list of free articles. I think this doubt will disappear if it be considered, that under all known rules of construction, effect must be given to all the clauses of a law when it is possible to do so. Now the law in question exempts "all agricultural products in their natural state " after specifying a certain number of products by name. It is plain that these words would be wholly inoperative if it should be held that the exemption only took effect in favor of articles specially enumerated.

I know that the construction I give to the law reaches much farther than is at first apparent. It would seem for instance to include unmanufactured tobacco. Its effect on the revenue, however, will be very short-lived, in view of the near approach of the session of the congress, and I have no power to make law by raising subtle distinctions based on my conjectures of their intention, when they have failed to express such intention in language.

My plain duty is to construe what they have said, not what I may suppose they would have said, if their attention had been called to this special question.

I conclude that in my opinion the lemons and oranges are not subject to duty under the law, but that the walnuts are.

In the case of the money captured from the Exchange Bank, at Weston, Va., I find that the facts are imperfectly given. In the letter of Lieut. Branham, who made the capture, it is stated that the money was "public funds." I am at loss to understand whether he meant, by this expression, that the funds were those of the Bank, as a corporation, distinguishing them from the funds of the depositors; or whether they were the funds of the pseudo Government of West Virginia, or some other hostile public authority. I rather infer from the letter, that they were the funds of the corporation; and as this is stated to be the fact in the letter of the Auditor of Virginia, I shall assume it to be true.

The Exchange Bank is a corporation duly created by the laws of the State of Virginia, and the Bank at Weston is one of the branches, or agencies, of the corporation.

I am of the opinion that the money taken, if it was the property of the Bank, was not liable to capture, as enemy's property.

It is a well settled principle of public law that if a citizen, or a neutral, be domiciled in the enemy's country, or maintain a commercial establishment there, he will be considered a hostile character, and his property will be liable to capture, as enemy's property. I Kent. Com. 84. 85, and authorities there cited. And the principle is equally applicable to a corporation.

But the town of Weston is not in the enemy's country. It is a part of the Territory of the State of Virginia. It is true that a portion of her citizens have attempted to separate themselves from her jurisdiction, and have set up a pretended Government over a part of her territory which includes that town. But this act has been repudiated both by Virginia, and by the Confederate States; and the faith of the Confederate States has twice been solemnly pledged to Virginia, "to vindicate the integrity of her ancient boundaries," and "to maintain her jurisdiction and sovereignty to the utmost limits" of those boundaries. See Resolutions of Congress of 27th February, 1862, and 4th June, 1864.

It is also true that this portion of the territory has for a long time been in the occupation of the enemy. But this will not justify the application of the principle above stated. If there are any facts which make a difference between these funds and the property of every loyal citizen, within the enemy's lines, they are not stated in the papers.

GEO. DAVIS,

Atty G1.

To the SECRETARY OF THE TREASURY.

DEPARTMENT OF JUSTICE,

RICHMOND, March 24th, '65.

SIR: The Act of 17th March, 1865, authorizes the Secretary of the Treasury to borrow any sum, or sums, in coin, not to exceed three millions of dollars in the aggregate. Section second. "In the event the Secretary of the Treasury shall not be able at once to obtain coin to the amount of three millions of dollars, under the provisions of the first section of this Act, then, and in that event, a tax shall be levied and collected of twenty-five per cent. upon the amount of all gold and silver coin, gold dust and bullion, and foreign exchange in the Confederate States, payable in kind; which shall be due and collected on the first day of April next, or as soon thereafter as possible."

And in the last section, it is provided, that "the tax imposed by this Act shall be assessed as of the date of the passage of this Act."

The point submitted is, "what constitutes 'foreign exchange' in the Confederate States," as the subject of taxation, under this Act?

It cannot mean foreign bills of exchange actually drawn and negociated, and held by persons in the Confederate States; because the Act is explicit that the tax shall be paid in kind, and under such an interpretation, that would be impossible. Such a bill is purchased on the sole credit of the drawer and endorsers. It has not been, and may never be accepted; and if accepted, it cannot be divided, so as to pay the twenty five per cent. to the Government. Nor can the holder draw on the drawee for the tax, before or after acceptance; for he has no credit with him. He has simply purchased a part of the drawer's credit, which can only be realized by the presentation of the bill.

From the best consideration I can give to this very obscure Act, I interpret "foreign exchange" to mean funds abroad on which the owner was entitled to draw at sight, or on time, on the 17th day of March, 1865; that being the day on which the tax, by the provisions of the Act, is to be assessed.

GEO. DAVIS, Atty G1.

(From the original manuscript in the Emmet Collection, New York Public Library.) REVD DR SR PHILADA June 25th 1776

It has not been through want of regard to you, I can with great Temerity assure you that you have not heard much oftener from me; but the distance joined with a number of other becauses have prevented-this however serves to inform & assure you I have not forgot you, whilst it also acknowledges the Receipt of your Letter in May together with one to your Friend Mr McClintoc which I sent from Synod by a safe hand—the Storm of War that raged for some time confined to the East has now extended its baleful Influence & the threatening Tempest hangs heavy in threatening Clouds all along our Coasts. Our preparation here consists in thirteen Row Gallies each containing fifty men with Small Arms & swivels, & a large Cannon mounted on each Galley: (the largest a thirty two pounder:) a floating Battery carrying ten eighteen pounders; a Ship of War for River Service of sixteen Guns, nine pounders I think they are. beside these we have Chiveaux de frize sunk across the Channel save a small passage for our Vessels, which is to be stopped in like manner as soon as necessity may require, & opposite the Channel we have also some fire Ships & fire Rafts in readiness if they come up near the Town, all which together with the length of our River & difficulty of the Channel will we hope under God's blessing prevent these sons of murder from coming up to this City. Our militia are very spirited & the body of the Country, a number of the Quakers & Menonists, (or dutch Quakers,) with the proprietary Connections excepted, all earnestly waiting & wishing for Independency which we now hope will be declared before long-a Convention of 108 members regularly chosen from every County is to meet here the fifteenth day of next month to form a new plan of government-In short everything wears the appearance of a total & lasting separation from Britain near at hand & the Idea of Reconciliation on what has been called constitutional principles, so universally once desired by all Ranks, & long eagerly sought after & prayed for is now banished from the breasts of our people; nor anything more disagreeable than the thought of returning into our former Connection; that it is my sincere opinion War with all its horrors, were it even permitted to ravage & desolate our Country wou'd sooner be chosen. as our love to Britain was most sincere & ardent almost to a Crime, so our Resentment slowly kindled by a long continued scene of cruel Treatment, has at length risen & burns proportionably intense. happy had it been for England, & had prevented much Confusion & bloodshed, had they consented to part as friends when we cou'd no longer agree together-a friendship had still subsisted, which is now alass! no more. our very Children execrate the name of English. America will be built, but her foundation must be laid in troublous times-Every Empire yet has risen. out of the sea. the affair of our Church rests, & will I expect remain in perpetuum undecided, but occupied by the people whose right it is. I am my Dear Sir yours affectionately GEO: DUFfield

BOSTON AND THE PORT BILL OF 1774.

(From the original manuscript in the Emmet Collection, New York Public Library.)

BOSTON May 13th 1774

GENTLEMEN

I am desired by the Freeholders and other Inhabitants of this Town to inclose you an Attested Copy of their Vote passed in Town Meeting legally assembled this day. The occasion of this Meeting is most alarming: We have receivd a Copy of an Act of the British Parliament (which is also inclos'd) wherein it appears that the Inhabitants of this Town have been tryed and condemned and are to be punished by the shutting up of the Harbour, and other Ways, without their having been called to answer for, nay, for ought that appears without their having been even accused of any crime committed by them; for no such crime is alledged in the Act.

The Town of Boston is now suffering the Stroke of Vengeance in the common cause of America. I hope they will sustain the Blow with a becoming fortitude, and that the Effects of this cruel Act, intended to intimidate and Subdue the Spirits of all America will by the joint Efforts of all be frustrated.

The People receive this Edict with Indignation. It is expected by their Enemies, and feard by some of their Friends, that this Town singly will not be able to support the cause under so severe a Tryal, as the very being of every Colony, considered as a free People depends upon the Event, a Thought so dishonorable to our Brethren cannot be entertaind, as that this Town will now be left to struggle alone.

General Gage is just arrivd here, with a Commission to Supercede Gov. Hutchinson. It is said that the Town of Salem about twenty miles East of this metropolis is to be the Seat of Government-that the Commissioners of the Cus-toms and their numerous Retinue are to remove to the Town of Marblehead a Town contiguous to Salem and that this if the General shall think proper is to be a Garrison'd Town. Reports are various and contradictory.

I am with very great Regard

Gentlemen

Your most humble servt

SAMUEL ADAMS

To the Gentlemen of the Committee of Correspondence appointed by the Hon House of Deputies in Connecticutt.