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present session (1861-2) of congress, the necessity of raising a large revenue has led to the consideration of various plans of taxation. An elaborate bill, providing for excise duties on all kinds of manufactures, tolls on all passenger travel, duties on plate, watches, &c., licenses from all classes of dealers, a tax on incomes over $600, legacy and succession duties, and stamps on all kinds of legal and commercial papers, patent medicines, telegrams, &c., passed the house of representatives by a large majority, and is now (May, 1862) under consideration in the senate, where it has been materially modified. Other plans, embracing entirely different principles, are also maturing, and may be substituted for that now pending. The several states, being debarred by the constitution from collecting duties on imports, have raised the revenues necessary for their state expenditures by direct taxes on lands, houses, and personal property; specific taxes on banking and insurance capital, railroads, and turnpikes; bonuses from banks, &c.; licenses on auctions, peddlers, public houses, the retailing of spirituous liquors, gunpowder, &c.; and in most of the states by capitation taxes. A part of the state taxes are still payable in labor in some of the states, though the amount thus paid is now mostly confined to highway taxes, and to the frontier states, where money is less abundant than labor. No state has hitherto levied a general income tax, though in some cases particular professions have been assessed, nor any except Virginia and Pennsylvania an inheritance tax. Mary. land and New Jersey collect a transit tax from the railroad companies for all passengers over certain roads. The following table gives the direct and indirect tax of each state government in the United States for state purposes, together with the state valuations, in most cases for 1860:

TAXES AND VALUATIONS OF THE STATES, 1860.

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Total.

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29,568,427 16,118,478,660 29,667,851

Beside the state taxes, there are also in all the states county, town, and road taxes, and in most of them school and municipal taxes, the whole amount of which it is impossible to ascertain. In the states which, include large cities they are often of great amount. In New York the local taxes in 1860 were $12,840,814, of which $9,863,002 was in the county of New York. In Ohio in 1859 the local taxation was $6,618,843. It would not probably be far from the truth to estimate it at 3 times the amount of the state taxes. It is almost an invariable provision of the state constitutions that no taxes can be levied on any pretence without the consent of the people or their representatives; that they shall be levied and collected only for public purposes; and that all revenue bills shall originate in the lower house of the legislature. Further safeguards are raised against the power of taxation by provisions that no money shall be drawn from the treasury except in compliance with appropriations made by law, and that there shall be an annual report of income and expenditure. In all the states the property of the federal government is by law specially exempted from taxation, as are also usually churches, benevolent institutions, colleges, academies, school houses, and the funds of charitable and scientific societies, and places and rights of burial. The only exemption of classes from taxation are clergymen to a certain limit in some of the states, paupers in all, and Indians and negroes in those northern states in which they have no vote. In the New England states, aliens who are likely to become chargeable to the town, or whose families are in danger of becoming paupers, are not suffered to acquire a residence, and thereby a right to public relief, their taxes being remitted by the town authorities to prevent it. The assessors in the several jurisdictions of the states are generally required to prepare assessment rolls, in which shall be set forth the names of all taxable inhabitants, the quantity and value of land or the house or houses taxed to each person, and the value of all personal property. Usually farming lands and dwellings are set in the assessment rolls at less than their value, as yielding a smaller percentage of income than most descriptions of personal property. These assessment rolls, when delivered to the collector, constitute his authority for the collection of the taxes.-The following are a few of the points relative to taxation which have been settled by our highest courts. The tax must be levied in all cases by the tribunal or body of persons to whom the power is delegated.

The levy of a tax by a town meeting, not called according to the prescribed form, is illegal and void. When a statute requires a list to be delivered to the collector on or before a given day, a delivery either before or after that day confers no authority on him to collect the tax. As a tax for an illegal purpose is void, the object of each assessment ought to be so designated that a citizen may resist payment of any one which is illegal; thus state, county, and town taxes should be separately designated, since one may be lawfully levied and another not so. In all respects the requirement and direction of statutes concerning taxes must be carefully observed. The policy of the law is to throw around the property of the citizen the most complete possible protection, and the tax must not only be right and just in itself, but it must be levied in all respects in conformity to law, or the taxpayer is justified in resisting its collection. The measures to compel the collection of taxes properly levied are generally similar in the several states. The tax if paid at an early date is reduced by a small percentage for prompt payment; if not paid by a certain time, it is increased by the interest; after a further period, interest is reckoned at 12 per cent. or more; after another delay, if real estate, it is sold for the taxes, though an opportunity of redemption is given for 2 or 3 years; if personal estate, a distress of personal property is made, and fines and costs added; and in some states imprisonment is added to the penalties.

TAXIDERMY (Gr. ragis, arrangement, and depua, skin), a term originally used to designate the methods of preserving skins, so as to retain their natural appearance; but it is now applied to the art of preserving the whole animal body for collections of natural history. The art has been recently brought to a high state of perfection. By the methods now in use small animals are immersed in alcohol, the strength of which should be adapted to the particular object to be preserved, as very strong alcohol may destroy the colors, and injuriously harden the integuments. Tartar emetic or corrosive sublimate added to it increases its preserving quality and prevents its use for other purposes. A special preparation known as Goadby's aluminous solution is sometimes employed, composed of rock salt 4 oz., alum 2 oz., corrosive sublimate 4 gr., boiling water 2 quarts; and another known as his saline solution is composed of rock salt 8 oz., corrosive sublimate 2 gr., boiling water 1 quart. A solution of corrosive sublimate may be employed, or of common salt, and even oil may be resorted to, when more suitable materials are want ing. The object to be preserved should be suspended in the liquid, without contact with the sides or bottom of the vessel; and after remaining for some time the liquid should be changed, but that used first may be kept to be again employed in the same way. It is recommended to employ, instead of glass jars, square

copper cans or wooden kegs made with a large mouth, with a cap or bung fitting air-tight, and to put the smaller specimens in porous bags before introducing them into the liquid. It is well also to wrap each one of them in cotton; and the vessel must in all cases be completely filled to prevent injury by motion. Specimens of considerable size should have incisions in the abdomen, that the alcohol may more readily reach the internal parts, and injections of alcohol may also be made. This method of preservation is applicable to all the small quadru peds, reptiles, crustacea, fishes, most of the insects (excepting the lepidoptera), the skins of the larger animals, &c. Insects are often preserved by fastening them down with pins thrust through their bodies into a lining of cork or soft wood forming the bottom of paper boxes. They may, as collected, be put into small vials with wide mouths, containing a little camphor, or, still better, a sponge soaked in ether, which soon kills them. The larger animals are skinned, and the skins are put into alcohol, or coated on the inside with arsenic and then dried; but if arsenic cannot be had, salt may be used, and immersion in a strong brine of alum and salt is very efficacious. Insects are kept from the skins by sprinkling in the hair powdered green or blue vitriol. The skins are taken off with especial care to retain the form, leaving the bones of the toes, and also the skulls of the smaller animals. The skeletons may be separately prepared and preserved, to be afterward set up in their natural position with wires. All parts liable to decompose are carefully removed, and arsenic or arsenical soap is applied wherever decomposition may be feared. The arsenic may be applied either in a state of dry powder to the moist skin, or mixed with alcohol and water to the consistency of molasses and put on with a brush. The preparation of the skins of birds is a matter of much delicacy. When the bird is killed with shot, the holes should be immediately stopped with cotton, as also the mouth and nostrils; and if the bird is small it should be thrust head foremost into a cone of paper prepared for the purpose, the open end of which should be folded down. If any of the feathers have been crumpled or bent, they may be partially restored by dipping them into hot water. Before removing the skin, the principal dimensions of the bird are to be carefully noted, so that they may be retained. The skinning, which proceeds from an incision extending back from the lower end of the breast bone, is made with especial care to avoid soiling the feathers. As the skin is loosened cotton is inserted to prevent its adhering to the body; and the legs are in succession stripped of their covering through the single incision made, and are cut off with the scissors or a knife at one of the lower joints, leaving the feet attached to the skin. The tail is in like manner separated by cutting through the last joint of the vertebræ. The body is then suspended by a hook introduced

into the lower part of the back or rump, and the skin is inverted and carefully loosened. Before reaching the wings, they are somewhat softened by stretching and pulling, and when the skin is loosened around the first bone, this is cut through the middle, or, if sufficiently exposed, at the elbow joint. When the skull is exposed, much care is required to remove the delicate membrane of the ear without tearing it; and similar care is required not to cut through the membrane that covers the eye. The eyes themselves are removed from their sockets and the brain from the skull, several cuts being made through the latter near the base of the lower jaw and through the roof of the mouth, &c. Every particle of muscle and fat being removed from the head and neck, the preservative is abundantly applied in and about the skull and also to the inside of the skin, and the parts are then restored to their natural position. The muscle and fat are also removed from about the wings, legs, and tail, and if necessary an incision is made along the forearm so as to expose the two joints for this purpose. The remaining bones of the two wings should then be tied together inside of the skin by strings drawn up till the wings are brought to the same distance apart as when attached to the body. Skins may be transported in this condition, or be immediately stuffed. This operation is performed by introducing cotton through the mouth into the orbits and upper part of the throat until these acquire their natural shape. A roll of cotton is then put into the skin and pushed firmly up the neck to the base of the skull. The body is then filled, not quite to its original dimensions, and the incision in the skin is sewed up. The bird may be kept in a cylinder of paper into which it is thrust, the legs and mandibles being first tied together and the feathers carefully adjusted. If the specimens are to be set up in natural positions, wires are introduced in the course of the stuffing and secured in the wings, neck, and feet, coming out through the latter. Glass eyes are manufactured and sold to be introduced in the orbits in imitation of the natural ones. In skinning birds with large heads and long necks, it is sometimes necessary after reaching the base of the skull to cut off the neck, and then drawing back the head make an incision on the outside down the back of the skull in order to skin the head. The process of skinning is variously modified according to the different characters of the animals. To protect hair or fur against moths and other destructive insects, the skins should be soaked in a solution of corrosive sublimate in alcohol or whiskey for a day to several weeks according to the size; they must then be thoroughly washed or rinsed in clean water. Finely powdered green vitriol sprinkled in feathers is an excellent protection against moths.-The larger fishes are also skinned and stuffed; but in many cases it is sufficient to preserve only one half the fish, and the method then pursued is as fol

lows. The fish is laid on a table with the left side up, the fins are spread out, and a piece of paper is laid under each one that is to be preserved. When the fins are dried, the fish is turned over and a cut is made through the skin from the upper and posterior part of the head along the back to the tail, across the base of the caudal fin down, and thence along the belly to the lower part of the head again, cutting below the articulations of the dorsal, caudal, and anal fins. The body is then separated from the left side of the skin, commencing at the tail, and is cut off near the head. The inside of the head is then cleaned out and the eye is removed, leaving only the cornea and pupil, which are covered with a piece of black paper of the size of the orbit. The preservative is then applied, and the head and section of the body are filled with cotton, when the skin is turned over, pinned down upon a board at the base of the fins, and left to dry.-Detailed directions for preserving objects of natural history are given by Prof. S. F. Baird, in the "Report of the Smithsonian Institution" for 1856. See also Swainson's "Taxidermy," forming a volume of Lardner's "Cabinet Cyclopædia."

TAY, a river and loch of Perthshire, Scotland. The river rises in a small loch on the border of Argyleshire, and is called the Fillan until it passes through Loch Dochart, 8 or 9 m., and thence to Loch Tay, 10 m. further, it is generally known as the Dochart. Near Loch Tay it receives the Lochie, and below that loch the river Lyon and numerous other tributaries. Its whole length is nearly 120 m., and its course describes almost a semicircle from N. E. to S., until it reaches Perth, whence it flows nearly E. through the frith of Tay into the North sea. It has tide water to Perth, and is navigable that distance for vessels drawing 9 feet. From this point it flows through the finest valley of Scotland, and discharges a larger volume of water than any other river of the British islands. Its salmon fisheries are celebrated. Loch Tay is a romantic lake about 14 m. long and 1 m. wide, with steep, precipitous banks, and is said to have been sounded to a depth of 600 feet. The mountain Ben Lawers, on its N. W. shore, rises to a height of 3,945 feet.

TAYGETUS. See LACONIA.

TAYLOR, the name of counties in 6 of the United States. I. A N. W. co of Va., intersected by the Tygart's Valley river; area, 130 sq. m.; pop. in 1860, 7,463, of whom 112 were slaves. The surface is very hilly, and the soil in some parts fertile. The productions in 1850 were 101,118 bushels of Indian corn, 23,995 of wheat, 41,499 of oats, 4,051 tons of hay, and 87,110 lbs. of butter. There were 11 churches, and 702 pupils attending the public schools. Iron ore and bituminous coal are abundant. The value of real estate in 1856 was $1,226,934, being an increase of 10 per cent. since 1850. Capital, Williamsport. II. A W. co. of Ga., formed since the census of 1850, bounded E. by

Flint river and drained by White Water and other creeks; area, about 400 sq. m.; pop. in 1860, 6,000, of whom 2,397 were slaves. The surface is undulating and the soil generally fertile. It is intersected by the Muscogee railroad. Capital, Butler. III. A new co. of Fla., bounded S. W. by Appalachee bay and W. by the Aucilla river, and drained by the Fenaholoway; area, over 1,000 sq. m.; pop. in 1860, 1,384, of whom 125 were slaves. IV. A W. co. of Texas, drained by affluents of the Brazos and Colorado rivers; area, 625 sq. m. It was still unorganized when the census of 1860 was taken. Capital, Taylor. V. A central co. of Ky., drained by Green river and its affluents; area, about 275 sq. m.; pop. in 1860, 7,481, of whom 1,597 were slaves. The surface is hilly and the soil fertile. The productions in 1850 were 365,085 bushels of Indian corn, 91,639 of oats, 10,087 of wheat, and 592,106 lbs. of tobacco. There were 17 churches, and 461 pupils attending public schools. The proposed route of the Danville and Nashville railroad passes through this county. Capital, Campbellsville. VI. A S. W. co. of Iowa, bordering on Mo., and drained by East Nodaway, One Hundred and Two, and Platte rivers; area, 560 sq. m.; pop. in 1860, 3,589. The surface is generally level and the soil fertile. The productions in 1859 were 137,162 bushels of Indian corn, 5,604 of wheat, 4,163 lbs. of wool, 54,009 of butter, and 2,007 gallons of sorghum molasses. It is on the line of the projected southern railroad. Capital, Bedford.

TAYLOR, BAYARD, an American author and traveller, born in Kennett Square, Chester co., Penn., Jan. 11, 1825. At 17 years of age he became an apprentice in a printing office in West Chester, and at the same time a contributor of verses to the periodical press. In 1844 he published a volume of poems under the title of "Ximena," and having collected a small sum of money, the fruits of his past and prospective literary labors, he departed on a European tour, principally pedestrian, of which he published an account on his return to America in 1846, entitled "Views a-Foot, or Europe seen with Knapsack and Staff." After editing for a year a newspaper in Phoenixville, Penn., he removed to New York, and wrote for the "Literary World," and subsequently for the "New York Tribune," of which journal he became in 1849 a part proprietor and associate editor. Soon afterward he commenced the first of a series of extensive foreign tours, which have since occupied the greater portion of his time, and the narratives of which have regularly appeared in the columns of the "Tribune" in the form of epistolary correspondence, and subsequently been gathered into volumes of travels. Visiting California in 1849, then the focus of attraction to adventurous spirits on account of the recent discovery of its gold fields, he returned home by way of Mexico, and published in 1850 "El Dorado, or Adventures in the Path of Empire." In the summer of 1851 he set out on a pro

tracted tour in the East, in the course of which he ascended the Nile to lat. 12° 30' N., and .afterward traversed large portions of Asia Minor, Syria, and Europe; and in the latter part of 1852 he made a new departure from England, crossing Asia to Calcutta, and thence proceeding to China, where he was enabled to join the expedition of Commodore Perry to Japan. Returning to New York in Dec. 1853, he published in the succeeding year his "Journey to Central Africa" and "Lands of the Saracen," followed by "Visit to India, China, Loo-Choo, and Japan in 1853." His subsequent travels are indicated by the titles of the volumes recording them: "Northern Travel; Summer and Winter Pictures of Sweden, Denmark, and Lapland" (London and New York, 1857), and "Travels in Greece and Russia, with an Excursion to Crete." Mr. Taylor's first considerable volume of poems was entitled "Rhymes of Travel, Ballads, and other Poems" (1848), and was followed by a "Book of Romances, Lyrics, and Songs" (1851); "Poems of the Orient" (1854); and "Poems of Home and Travel" (1855), the last named volume, according to the author's statement in the preface, comprising such_pieces only as he desired to acknowledge. In connection with his travels he has also produced "At Home and Abroad; a Sketch Book of Life, Scenery, and Men" (1859; 2d series, 1862); and he has edited a "Cyclopædia of Modern Travel" (8vo., Cincinnati, 1856). volume of poems, entitled "The Poet's Journal," and a novel of American life, are announced to appear in the course of 1862. Mr. Taylor's poem of "The American Legend" was originally delivered before the Phi Beta Kappa society of Harvard university in 1850.

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TAYLOR, BROOK, an English mathematician, born at Edmonton, Aug. 28, 1685, died at his estate of Bifrons in Kent, Dec. 29, 1731. In 1701 he entered St. John's college, Cambridge, where he soon distinguished himself as a mathematician, in 1708 wrote his treatise on the "Centre of Oscillation," which was not published till some years later, in 1709 took the degree of LL.B., and in 1712 was chosen a fellow of the royal society. He had already solved Kepler's problem, and was corresponding with Dr. Keill on the most abstruse mathematical topics. From 1714 to 1718 he was secretary of the royal society, to which he contributed papers of great ability on magnetism and mathematical subjects. His Methodus Incrementorum (1715) is the first treatise in which the calculus of finite differences is proposed for consideration. In 1715 he conducted a controversial correspondence with Count Raymond de Montmort on the tenets of Malebranche, and in 1719 he published his "New Principles of Linear Perspective." Among his manuscripts are a "Treatise on Jewish Sacrifices," and a dissertation on the "Lawfulness of Eating Blood." He also prepared a "Treatise on Logarithms," which was not printed. In the

last year of his life he sank into a condition of partial imbecility.

TAYLOR, GEORGE, one of the signers of the declaration of independence, born in Ireland in 1716, died in Easton, Penn., Feb. 23, 1781. He received a good education, but disliking the medical profession, for which he was destined, came to America as a "redemptioner," and on his arrival bound himself for a term of years to an iron manufacturer at Durham, Penn., and was at first employed in menial occupations. His education and intelligence being discovered, his employer made him his clerk, and after his death Taylor married his widow and became master of the establishment. He was elected to the provincial assembly in 1764, and was one of the committee to call a general congress and to instruct the delegates. He continued a member of the provincial assembly till 1770, when he was made a judge of the county court and colonel of militia. In Oct. 1775, he was again elected to the provincial assembly, and was active in the promotion of revolutionary measures. The action of some of the members of the continental congress in the summer of the next year, in refusing their assent to the declaration of independence, led to the election of new members on July 20, 1776, of whom Mr. Taylor was one. He signed the declaration on Aug. 2, subsequently negotiated a treaty with several of the Indian tribes on behalf of the United States, and in March, 1777, retired from congress, and did not again return to public life. TAYLOR, HENRY, an English author, born in the early part of the 19th century. In 1824 he entered the colonial office, where he is now the second senior clerk. His writings, produced principally between 1827 and 1850, comprise dramas, poems, and essays. He is chiefly known by two dramas in blank verse, "Philip van Artevelde" (1834) and "Edwin the Fair," which have been aptly described as illustrations of the form "we might expect the written drama naturally to assume, if it were to revive in the 19th century, and maintain itself as a branch of literature apart from the stage." His remain ing works include "The Eve of the Conquest, and other Poems" (1847); "Notes from Life, in Six Essays" (1848); "Notes from Books, in Four Essays" (1849); and "The Virgin Widow" (1850), a play in 5 acts, chiefly in verse. In 1836 he published "The Statesman," embodying much of his experience of public life.

TAYLOR, ISAAC, an English author, born at Lavenham, Suffolk, Aug. 17, 1787. His father, Isaac Taylor, originally a line engraver in London, became minister of dissenting congregations in Colchester and Ongar, and wrote several popular books for children. His mother, Ann Taylor, also wrote "Maternal Solicitude" and other educational works. He was privately and carefully educated, with reference in turn to the dissenting pulpit, the bar, and to art as a profession, but was led by his tastes to the pursuits of literature and scholarship. He has lived in studious retirement at Stanford Rivers,

Essex, devoting himself to the education of his children at home and to the composition of important works on philosophical and religious questions. Although a layman, he occasionally preaches on Sunday. His first publications were: "Elements of Thought" (1822), in which he showed himself a disciple of the Scotch metaphysical school; "History of the Transmission of Ancient Books to Modern Times" (1827), an account particularly of the means by which the authenticity of the Holy Scriptures is ascertained; and "The Process of Historical Proof" (1828), also written in defence of the genuineness of the documentary evidence of Christianity. In 1829 appeared anonymously the "Natural History of Enthusiasm," his most popular work, which pictures in glowing language and with unsectarian zeal an era of revived faith and ecclesiastical union, and which, notwithstanding its elaborately grandiloquent style, was received with special favor by the religious public at the time when the excitement connected with Edward Irving was at its height. It was the first of a series of essays which he meditated on fanaticism, superstition, credulity, the corruption of morals, and scepticism, in which all the principal phases of abnormal religious development should be treated. Of these only the essay on "Fanaticism" (1843) was written, the author having been diverted from his plan by the appearance of the Oxford "Tracts for the Times." He published a series of tracts in reply to those of Dr. Pusey and his associates, which were collected under the title of "Ancient Christianity" (2 vols., 1839-43). He wrote with similar intent a work on "Spiritual Despotism" (1835), characterized by Sir James Stephen as "the most original, comprehensive, and profound contribution which any living writer in England has made to the science of ecclesiastical polity." His "Physical Theory of Another Life" (1836), in form a speculative treatise, is substantially a narrative of the scenes and incidents of immortality, illustrated from both sacred and profane writers. His most important later publications are: "Loyola and Jesuitism" (1849), and "Wesley and Methodism" (1851), in which he reviews two of the principal modern movements in the Roman Catholic and Protestant churches; "The Restoration of Belief" (1853), an examination of recent sceptical tendencies and results; "The World of Mind" (1857), the aim of which was to set forth "first, what is common to all orders of living beings, and then what is peculiar to the human mind, and which is the ground of its immeasurable superiority:" and "The Spirit of the Hebrew Poetry" (1861), in which he argues that David and Isaiah are the indispensable guides of theistic thought, and that all departure from the theological phraseology of the Hebrew poets is almost always a step toward atheism. He is also the author of several less speculative didactic and devotional volumes, entitled "Home Education" (1838), "Lectures on Spiritual Christianity" (1841), and "Saturday Even

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