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Journal of the Congress of the Confederate States of America, 1861-1865 (Volume 4) online

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first section of this act, and in that case, on the amount thus included, estimated at its
specie value, there shall be levied a tax of five per cent: Provided, That nothing herein
contained shall be so construed as to tax specie required by the provisions of its
charter, to be held and ke])t on hand by any bank, and upon all moneys held abroad,
or bills of exchange drawn therefor, and all promissory notes, rights, credits, an«i
securities, payable in foreign countries, five per cent upon the value thereof in Con-



Junes, 1864.] SENATE. 185

federate Treasury notes on the seventeenth day of February, in the year eighteen
hundred and sixty-four, at the place where the tax thereon is payable, except that
where the same is included in the tax on shares or interest, imposed by the first section
of this act, then and in that case there shall be deducted from the tax assessed thereon,
according to the value of eighteen hundred and sixty-four, as aforesaid, a sum equiv-
alent to five per cent on the specie value of said moneys held abroad, or bills of
exchange drawn therefor, and promissory notes, rights, credits, and securities pay-
able in foreign countries: Provided, That all the taxes imposed under the provisions
of this act shall be payable in Confederate Treasury notes, as prescribed by law, or
four per cent bonds or certificates therefor, authorized by the act of February
seventeenth, eighteen hundred and sixty-four, to reduce the currency and to author-
ize a new issue of notes and bonds.

On motion b}' Mr. Jemison, to amend the amendment b}^ inserting
after ''or," line 7, the word "other," and by inserting after "or,"
line 19, the word "other,"

It was determined in the affirmative.

The amendment as amended was then agreed to.

On the question to agree to the following reported amendment, viz:
Insert at the end of the third section of the bill the following:

III. On the value of all shares or interests in any navigation, importing, export-
ing, insurance, manufacturing, telegraph, express, and dry dock companies, and all
other joint stock companies of every kind, whether incorporated or not, except such
as are herein otherwise provided lor, estimated at their market value in Confederate
Treasury notes, on the seventeenth day of February, eighteen hundred and sixty-
four, in the neighborhood where assessed, five per cent.

On motion l)y Mr. Jemison, to amend the amendment by inserting
after "or," line 1, the Avord "other,"

It was determined in the affirmative.

On motion b}' Mr. Semmes, to amend the amendment by inserting
at the end thereof the following words:

to be paid by the company, and no other tax shall be imposed under thi„ act on any
property of such company represented by the valuation of such shares or other inter-
ests as directed in the second section of this act, except the tax imposed in the first
paragraph of this section,

It was determined in the affirmative.
The amendment as amended was then agreed to.
On the question to agree to the following reported amendment, viz:
Insert the following independent section:

Sec. 9. That section seven of an act entitled "An act to levy additional taxes for
the common defense and support of the Government," approved seventeenth Feb-
ruary, eighteen hundred and sixty-four, be, and the same is hereby, repealed, and
the following inserted in lieu thereof:

"That the first section of the act to levy taxes for the common defense and to
carry on the Government of the Confederate States, approved twenty-fourth April,
eighteen hundred and sixty-three, is suspended for the j^ear eighteen hundred and
sixty-four.

" II. In all cases where a tax is levied on income derived from property, on the
amount or value of which an ad valorem tax is laid, the ad valorem tax shall be
deducted from the income tax: Proi'ided, That in no case shall less be paid than the
ad valorem tax.

"III. In the assessmentof income derived from manufacturing or miningthereshall
be deducted from the gross income or profits the necessary annual repairs, not exceed-
ing ten per cent on the amount of the income derived therefrom, and, in addition to
the deductions now allowed by law, the following shall be made, namely: The Con-
federate taxes actually paid by the owner on sales made by him, and the commissions
actually paid by the consignor or shipper for selling, and in the production of pig
metal or pig iron the cost of fuel in smelting."

On motion by Mr. Semmes, to amend the amendment by inserting
aftei- "property," line 11, the words "real, personal, and mixed, of
every description,"



186 JOURNAL OF THE [Junes, 1864.

It was determined in the affirmative.

On motion by Mr. Semmes, to amend the amendment by inserting
after "law," line 19, the words "in the assessment of income derived
from any source,"

It was determined in the affirmative.

The amendment as amended was then agreed to.

The residue of the amendments reported from the Committee on
Finance having been agreed to,

On motion by Mr. Haynes,

Ordered^ That the further consideration of the bill be postponed
until 8 o'clock p. m.

Mr. Burnett (by leave) introduced

A bill (S. 74) to increase the salary of the Commissioner of Indian
Affairs;

which was read the first and second times and referred to the Com-
mittee on Finance.

The hour of half jmst 3 o'clock having arrived,

The Senate took a recess until 8 o'clock p. m.

8 o'clock p. m.

The Senate proceeded, as in Committee of the Whole, to the con-
sideration of the bill (S. 49) to authorize the manufacture of spiritu-
ous liquors for the use of the Army and hospitals.

The amendments reported from the Committee on Military Aflfairs
having been agreed to,

On motion by Mi*. Barnwell, further to amend the bill by striking
out the words ''any law or usage to the contrary notwithstanding,"
section 1, lines S and H,

It was determined in the affirmative.

On motion b}' Mr. Watson, to amend the bill b}' inserting the fol-
lowing independent section:

Sec. — . That no i-oiitrat'tor or party shall, under the license granted by this act,
distill or make more alcohol, whisky, brandy, or other alcoholic or spirituous
liquors than he s^hall deliver to the Government, or its agents, in fulfillment of his
contract or contracts; nor shall it be lawful for any such contractor to sell, or in any
way dispose of, otherwise than as said contract or contracts may require, any alcohol,
whisky, brandy, or other alcoholic or spirituous liquors manufactured by him un<ler
the license aforesaid; nor shall this act operate as a license to any contractor for any
violation of the prohibitions herein contained, when such violation shall be a crime
or misdemeanor under the laws of the State in which the same may occur; and all
alcoholic or spirituous liquors manufactured under such contracts, which are nut of
the quality and description jirovided for by such contracts, shall be forfeited t<> the
Government,

On motion by Mr. Orr. to amend the proposed amendment by strik-
ing out the words

and all alcoholic or spirituous liquors manufactured under such contracts, which are
not of the quality and description ))rovided for by such contracts, shall be forfeited
to the (iovernment,

It was determined in the affirmative.
The amendment as amended was then agreed to.
No fr.rther amendment being proposed, the ))ill was reported to the
Senate and the amcMulnients were concurred in.

Ordertd, That the bill be engrossed and read a third time.
The said bill was read the third time.



Junes. 1864.] SENATE. 187

Resolved, That it pass, and that the title thereof be as aforesaid.

Ordered, That the Secretary request the concurrence of the House
of Representatives therein.

Mr. Johnson of Arkansas submitted the following motion for con-
sideration:

Ordered, That the vote on passing the bill (S. 49) to authorize the
manufacture of spirituous liquors for the use of the Army and hospi-
tals be reconsidered.

On motion bv Mr. Baker,

Ordered, That the Hon. Augustus E. Maxwell have leave of absence
from the sessions of the Senate during the remainder of the present
session.

The Senate resumed, as in Committee of the Whole, the considera-
tion of the bill (H. R. loT) to amend the tax laws.

On motion by Mr. Oldham, to amend the bill by striking out of the
first section the words

On the value of all shares or interests held in any bank, banking company or associ-
ation, canal, navigation, importing and exporting, insurance, manufacturmg, tele-
graph, express, railroad, dry dock companies, and all other joint stock companies of
everv'kind whether incorporated or nut, five per cent, which tax shall be assessed
against and paid by the company in each case. And when the shares or interests in
anv such company are taxed, no other tax shall be imposed under this act upon any
pionertv of such company represented bv the valuation of such shares or interests,
as directed in the second section of this act, except the tax imposed by the first para-
graph of the third section of this act,

and inserting in lieu thereof the words

On the value of all the assets of any railroad or canal company, or of any incorporated
banking companv of association, except upon deposits in bank, five per cent; which
tax shall be assessed against and paid by the company in each case; butContederate
bonds and interest-bearing Treasury notes shall be taxed as herein provided.

On' motion by Mr. Orr, to amend the proposed amendment by add-
ing thereto the following proviso:

Provided, That the said tax shall not exceed the dividends of any railroad, canal
or banking company for the year ending the first of June, eighteen hundred and
sixty-four,

, . ,, a. , . i Yeas 10

It was determined in the atnrmative, < ^^^^^ 8

On motion 1)V Mr. Oldham,

The yeas and" nays being desired by one-tifth of the Senators present.
Those who voted in the affirmative are,

Messrs. Baker, Barnwell, Graham, Hunter, Jemison, Johnson of
Georgia, Johnson of Arkansas, Orr, Semmes, and Watson.
Those who voted in the negative are,
Messrs. Brown. Burnett, Haynes, Henry, Mitchel, Oldham, Sparrow,

and Wigfall. j i ai tw i

On the question to agree to the amendment proposed by Mr. UIcl-

ham, as amended,

. ^ . ,^ ,. i Yeas 9

It was determined in the negative, < ^^y^ 9

On motion bv Mr. Oldham,

The yeas and nays being desired by one-tifth of the Senators present,
Those who voted in the affirmative are,

Messrs. Brown, Burnett, Haynes, Johnson of Arkansas, Mitchel,
Oldham, Sparrow, Watson, and Wigfall.
Tho.se who voted in the negative are,



188 JOURNAL OF THE - [June 8, 1864.

Messrs. Baker, Barnwell, Graham, Henry, Hunter, Jemison, John-
son of Georgia, Orr, and Semmes.

Mr. Oldham moved to reconsider the last-mentioned vote.

Pending which.

On motion by Mr. Oldham,

Ordered., That there be a call of the Senate.

The roll having been called,

Before the absentees were announced,

On motion by Mr. Brown,

Ordered^ That all further proceedings under the call be dispensed
with.

The question then recurred on the motion of Mr. Oldham to recon-
sider the vote on disagreeing to the amendment proposed by Mr. Old-
ham, as amended on the motion of Mr. Orr,

And the question being put.

It was determined in the negative.

On motion by Mr. Haynes, to amend the bill by inserting at the
end of the second section the following proviso:

Provided further, That all persons subject to taxation under the laws of the Confed-
erate States who are citizens of any one of said States, and whose homes and priijjerty
occupied, owned, and possessed by them at the commencement of the war, are now
within the enemy's lines and not subject to their control or use, shall be exempted
from the payment of all taxes imposed by said laws to the first day of May, eighteen
hundred and sixty-four; except a tax of five jier cent shall be assessed and levied
upon all property, real, personal, ami mixed, owned and lieKl by said persons on the
seventeenth of P'ebruary, eighteen hundred and sixty-four, and now under their con-
trol within the lines of the Confetlerate States; which i)roperty shall be assessed and
taxed at the price paid for the sanje by the owner thereof,

It was determined in the affirmative, - xt^^ n.

' ( rsays 9

On motion by Mr. Semmes,

The 3"eas and nays ))eing desired by one-fifth of the Senators present,

Those who voted in the affirmative are,

Messrs. Baker, Brown, Burnett, Haynes, Henry, Johnson of Georgia,
Johnson of Arkansas, .Johnson of ^lissouri, Mitchel, Oldham, Simms,
and Wigfall.

Those who voted in the negative are,

Messrs. Barnwell, Graham, Hill, Hunter, Jemison, Orr, Semmes,
Walker, and AVatson.

On motion by Mr. Sinnns, to amend the bill b}^ inserting the fol-
lowing independent section:

Sec. — . That the Secretary of the Treasury is hereby required to appoint a State
collector of taxes for the State of Kentucky, who shall be a bona tide citizen of said
State, who shall have power, and whose duty it shall be, to assess and collect, in
either one of the Confederate States, all taxes due and payable, or which may be
hereafter due and juiyable, by any citizen of said State temjMirarily sojourning in any
one of the Confederate States; and it shall be the duty of every such citizen, within
thirty days from the ])assage of this act, to make a true return to the said State col-
lector of all his property, real, personal, and mixed, within the military lines of
the Confederate States, which tax shall l)e due and payable within thirty days there-
after; and in case of his or her failure or refusal so to do, he or she so failing or
refusing shall be liable to all pains and penalties impo.«ed in such cases by the laws
of the Confederate States; and when any citizen of Kentucky shall, or maj' hereafter,
make returns of his or her taxable proi)erty to any assessor or collector in any other
State, and the tax has not been paid, it shall be tlie duty of such citizen to pay the
8ame over to the collector of the said State of Kentucky, and take his receipt for the
same, which receipt shall be in full satisfaction of the taxes so assessed and unpaid:
Provided, That nothing herein contained shall be so construed as to change the law



June 9, 1864.] SENATE. 189

now regulating the collection of the tax in kind: And provided further, That no citizen
of the said State of Kentucky who shall, within the periods herein prescribed, make
due return of his taxable property and pay the tax assessed upon the same as herein
provided, be in any manner liable as a delin(iuent under any law of the Confederate
States,

It was determined in the affirmative.
On motion b}' ]Mr. Semmes,
The Senate adjourned.

THURSDAY, June 9, 1864.

OPEN SESSION.

A message from the House of Representatives, by Mr. Dalton:

Mr. President: The Speaker of the House of Representatives having signed sundry-
enrolled bills, I am directed to bring them to the Senate for the signature of their
President.

Mr. Walker, from the committee, reported that they had examined
and found truly enroUed bills of the following titles:

S. 34. An act to provide for the compensation of noncommissioned
officers, soldiers, sailors, and marines on detailed service;

S. 38. An act for the payment of conmiissioners appointed under
the act entitled " An act to suspend the privilege of the writ of habeas
corpus in certain cases," and to confer certain powers upon said com-
missioners;

H. R. 106. An act to increase the compensation of the noncommis-
sioned officers and privates of the Army of the Confederate States;

H. R. 124. An act making appropriations for the postal service of
the Confederate States for the ye'dr 1862 and 1863; and

H. R. 134. An act to amend an act entitled "An act to establish a
niter and mining bureau," approved April 22, 1863.

The President pro tempore having signed the enrolled bills last
reported to have been examined, they were delivered to the Secretary
of the Senate and by him forthwith presented to the President of the
Confederate States for his approval.

The Senate resumed, as in Committee of the Whole, the considera-
tion of the bill (H. R. 1(»7) to amend the tax laws.

On motion by Mr. Barnwell, to reconsider the vote on agreeing to
the following amendment proposed by Mr. Haynes, viz: At the end
of the second section insert the following proviso:

Provided further, That all persons subject to taxation under the laws of the Con-
federate States who are citizens of any one of said States, and whose homes and
property occupied, owned, and possessed by them at the commencement of the war,
are now within the enemy's lines and not subject to their control or use, shall be
exempted from the payment of all taxes imposed by said laws to the first day of May,
eighteen hundred and sixty-four; except a tax of five per cent shall be assessed and
levied upon all property, real, personal, and mixed, owned and held by said persons
on the seventeenth of February, eighteen hundred and sixty-four, and now under
their control within the lines of the Confederate States; which property shall be
assessed and taxed at the price paid for the same by the owner thereof.

It was determined in the affirmative.

The Senate proceeded to consider the said amendment; and

On motion by Mr. Haynes, to amend the amendment by inserting

after ''eighteen hundred and sixty-four," line 9, the words "on said

property so within the enemy's lines,"



190 JOURNAL OF THE [June 9, 1864.

It was determined in the affirmative.

On motion by Mr. Orr, to amend the proposed amendment by
striking out all after '\further,'" line 1, and inserting:

That all property within the enemy's lines be, and the same is hereby, exempted
from all taxation so long as it remains in the enemy's lines.

It was determined in the affirmative.

The amendment as amended was then agreed to.

On motion by Mr. Simms, to reconsider the vote on agreeing to the
following amendment proposed by Mr. Simms: Insert the following
independent section:

Sec. — . That the Secretary of the Treasury is hereby required to appoint a State
collector of taxes for the State of Kentucky, who shall be a bona tide citizen of said
State, who shall have power, and whose duty it shall be, to assess and collect, in
either one of the Confederate States, all taxes due and payable, or which may be
hereafter due and payable, by any citizen of said State temporarily sojourning in
any one of the Confederate States; and it shall be the duty of ever}' such citizen,
within thirty days from the passage of this act, to make a true return to the said
State collector of all his property, real, personal, and mixed, within the military
lines of the Confederate States, which tax shall be due and payable within thirty
days thereafter; and in case of his or her failure or refusal so to do, he or she ao
failing or refusing shall be liable to all pains and penalties imposed in such cases by
the laws of the Confederate Staters; antl when any citizen of Kentucky shall, or may
hereafter, make returns of his or her taxable property to any assessor or collector in
any other State, and the tax has not been paid, it shall be the duty of such citizen
to pay the same over to the collector of the said State of Kentucky, and take his
receipt for the same, which re(;eipt shall be in full satisfaction of the taxes so assessed
and unpaid: Provided, ThaX nothing herein contained shall be so construed as to
change the law now regulating the collection of the tax in kind: And provided
further, That no citizen of the said State of Kentucky who shall, within the periods
herein prescribed, make due return of his Uixable property and pay the tax assessed
upon the same as herein provided, be in any manner liable as a delinquent under any
law of the Confederate States,

It was determined in the affirmative.
The said amendment being again under consideration,
Mr. Simms. by unanimous consent, withdrew the same.
On motion l)y Mr. Simms, to amend the bill by inserting the follow-
ing independent section:

Sec. — . That all citizens of any one of the Confederate States temporarily residing
in another State, shall be liable to be assessed and taxed in the State or district in
which he may temporarily reside; and it shall be the duty of all sucli who have not
heretofore made return of their taxable property to the district assessor where they
may temporarily reside, within thirty days after the passage of this act, to make
such return; and any one liable to be assessed and taxed as aforesaid, who shall fail
or refuse, within the said period of thirty days, to make such return, shall be liable
to all the pains and penalties imi)osed by the laws of the Confederate States in such
case,

It was determined in the affirmative.

On motion l)y Mr. Simms, to reconsider the vote on agreeing to the
following amendment proposed by Mr. Haynes, as amended, viz: At
the end of the second section insert the following proviso:

Provided fnrtlier. That all projH'rty within the enemy's lines be, and the same is
hereby, exempted from all taxation so long as it remains in the enemy's lines,

It was determined in the negative, -j ij^^'^^ ^ 9

On motion by Mr. Simms,

The yeas and nays being desired by one-fifth of the Senators present.

Those who voted in the affirmative are,



June 9, 1864.] SENATE. 191

Messrs. Baker, Brown, Burnett, Haynes, Henry, Johnson of Mis-
souri, Mitchel, Oldham, and Sinims.

Those who voted in the negative are,

Messrs. Barnwell, Graham, Hill, Hunter, Jemison, Johnson of
Georgia, Orr, Semmes, Sparrow, Walker, Watson, and Wigfall.

On motion by Mr. Sparrow, that the bill be recommitted to the
Committee on Finance with instructions to report a bill with the fol-
lowing provisions:

First. To so modify existing laws in regard to the tax on banking, railroad, canal,
and other joint stock companies that the assets and property of every kind of said
inslitutions, less deposits of banks, shall be taxed, and also the value of the fran-
chise of the bank, at the same rate and in the same way as if said assets and other
property belonged to an individual.

Second. That Treasury notes of the old issue of the denomination of five dollars,
and which may remain outstanding on the first of January next, shall be taxed on
that day one hundred per cent.

It was determined in the affirmative, ~ xt -

' I Nays 10

On motion by Mr. Orr,

The yeas and nays being desired by one-fifth of the Senators present,

Those who voted in the affirmative are,

Messrs. Burnett, Ha3'ncs, Henry, Hill, Johnson of Georgia, John-
son of Missouri, Mitchel, Oldham, Simms, Sparrow, and Wigfall.

Those who voted in the negative are,

Messrs. Baker, Barnwell, Brown, Graham, Hunter, Jemison, Orr,
Semmes, Walker, and Watson.

So it was

Ordered^ That the bill be recommitted to the Committee on Finance
with instructions to report a bill with the following provisions:

First. To so modify existing laws in regard to the tax on banking, railroad, canal,
and other joint stock companies that the assets and property of everj' kind of said
institutions, less deposits of banks, shall be taxed, and also the value of the franchise
of the bank, at the same rate and in the same way as if said assets and other property
belonged to an individual.

Second. That Treasury notes of the old issue of the denomination of five dollars,
and which may remain outstanding on the first of January next, shall be taxed on
that day one hundred per cent.

The Senate proceeded to consider the motion submitted by Mr.
Johnson of Arkansas yesterda}', to reconsider the vote on passing the
bill (S. 49) to authorize the manufacture of spirituous liquors for the
use of the Arm}^ and hospitals; and

On motion by Mr. Simms,

Ordered., That the further consideration thereof be postponed until
8 o'clock p. m.

A message from the President of the Confederate States, by Mr,
B. N. Harrison, his Secretar}:

Mr. President: The President of the Confederate States, on the 7th instant, approved
and signed the following acts:

S. 13. An act to extend to the Navy and Marine Corps the provisions of the third
section of an act to organize forces to serve during the war, approved Februarv
17, 1864;

S. 14. An act to amend an act entitled "An act to provide an invalid corps,"
approved February 17, 1864; and

S. 31. An act to promote the efficiency of the cavalry of the Provisional Army, and
to punish lawlessness and irregularities of any portions thereof.

The President on yesterday approved and signed an act (S. 4) to provide trans-
portation in kind in certain cases to Members and Delegates in Congress.



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