Confederate States of America. Congress.

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

. (page 80 of 104)
Online LibraryConfederate States of America. CongressJournal of the Congress of the Confederate States of America, 1861-1865 (Volume 4) → online text (page 80 of 104)
Font size
QR-code for this ebook


money arising therefrom shall be first appropriated to the payment of the increased
compensation of the soldiers of the Army: Frovhled, That this additional tax shall
not be construed to apply to, or to increase, the tax in kind.

Sec. 5. That any taxpayer, under regulations to be prescribed by the Secretary of
the Treasury, shall be allowed to pay into the Treasury in advance such sum or sums
as he may choose on account of taxes to accrue against him, and to obtain therefor
an unassignable certificate of such payment.

Sec. 6. That Congress having intended by the act of the seventeenth of February,
eighteen hundred and sixty-four, entitled "An act to levy additional taxes for the
common defense and support of the Government," as amended by the act of four-
teenth of June, eighteen hundred and sixty-four, to impose said additional taxes for
the year eighteen hundred and sixty-four only, the said act of seventeenth of FeV)ruary,
eighteen hundred an<l sixty-four, as amended, in so far as it can be construed to oper-
ate otherwise than as thus intended, shall be, and the same is hereby, repealed,

On motion b}' Mr. Orr, to amend the amendment bj" striking out
'•five," section 1, line 15, and inserting- "ten," and b}' inserting after
"cent," in the same line, the following proviso:

Prodded, That a credit be allowed each taxpayer on the tax on property engaged in
agriculture equal to the value of the tithe, which shall be estimated according to the
value of the products tithed on the first day of July, eighteen hundred and sixty,

After debate.

On motion bj' i\Ir. Brown,

The Senate resolved into secret legislative session.

The doors having been opened,

On motion b}^ Mr. Burnett,

The Senate adjourned.

SECRET SESSION.

Mr. Caperton, from the committee, reported that they had exam-
ined and found truly enrolled

A bill (H. R. 392) to provide transportation for Senators, Repre-
sentatives, and Delegates in Congress to their respective places of resi-
dence, and to increase, for a limited time, their salaries.

The President pro tempore having signed the enrolled l)ill last
reported to have been examined, it was delivered to the Secretary of
the Senate and by him forthwith presented to the President of the
Confederate States for his approval.

Mr. Brown submitted the following resolution; which was consid-
ered and agreed to:

Resolved, That the Committee on Naval Affairs be instructed to inquire whether it
may not be proper, in a possible contingency, to remove the Naval School from Rich-
mond to some other point.

On motion by Mr. Burnett,

The Senate resolved into executive session.



032 JOURNAL OF THE [Mar. 2, 1865.

EXECUTIVE SESSION.

The following message was received from the President of the Con-
federate States, b}' Mr. B. N. Harrison, his Secretar}"

Executive Department, Confederate States op America,

Richmond, March 2, 1865.
To tJie Senate of the Confederate Stales:

Agreeably to the recoiamendation of the Secretary of War, I nominate the officers
on the accompanying Hst to the grades affixed to their names, respectively.

JEFFERSON DAVIS.

No. 238.] War Department, Confederate States of America,

Richuiond, March 2, 1865.
Sir: I have the honor to recommend the following nominations for appointment
in the Provisional Army of the Confederate States of America:

IJeutenant-general.
Maj. Gen. N. B. Forrest, of Tennessee, to rank from February 28, 1865.

Brigadier-generals.

Col. Ellison Capers, of South Carolina, to rank from March 1, 1865.
Col. T. H. Bell, of Tennessee, to rank from Fel)rnary 28, 18fi5.
Col. A. W. Campbell, of Tennessee, to rank from March 1, 1865.
I am, sir, respectfully, your obedient servant,

JOHN C. BRECKINRIDGE,

Secretary of War.
To His Excellency Jefferson Davis,

J'resident, etc.

The Senate proceeded to consider the nominations (received this day
from the President) of Maj. (Jen. N. B. Foriest, to be lieutenant-
general; Cols. Ellison Capers, T. H. Bell, and A. W. Campbell, to be
brigadier-generals; and it was

Resolved., That the Senate do advise and consent to their appoint-
ment, agreeabl}^ to the nomination of the President.

Mr. Wigfall, from the Committee on Military Affairs, to whom
were referred (on the 1st instant) the nominations of A. J. McBride, to
be colonel; C. C. Kibbee and G. W. Dorse} , to be lieutenant-colonels;
F. M. Myers, to be major; S. B. Clowney, -I. C. B. llarkness, riamcs ^^'.
McCarty, and S. E. Morgan, to be captains, and A. W. Ballenger,
J. C. Raiford, Henry Logue, and B. M. Schipman, to be second lieu-
tenants (for distinguished valor and skill); Richard Morton, to be
colonel Niter and Mining Corps; R. C. Gilchrist, to be major of artil-
lery; M. P. Taylor, to be captain of artillery, for ordnance dut^-;
Powhatan Ellis and R. M. Grinnell, to be majors in the Adjutant-Gen-
eraFs Department; Richard Beale, E. S. Brj^an, Henry C. Creel, W. S.
Barnes, J. E. Porter, and D. A. Hinton, to be aids-de-camp, with rank
of first lieutenant; and R. F. Notrcbe, to be adjutant of Shaver's
Arkansas infantry regiment, I'cported, with the recommendation that
all of said nominations be confirmed.

The Senate proceeded to consider said report; and in concurrence
therewith, it was

Remlved^ That the Senate do advise and consent to their appoint-
ment, agreeably to the nomination of the President.

Mr. Wigfall, from the Committee on Military Affairs, to whom was
referred (on the 1st instant) the nomination of A. H. Chalmers, to be
lieutenant-colonel of cavalry, reported thereon; and



Mar. 3, 18G5.] SENATE. 633

On motion by Mr. Watson,

Ordered^ That it lie upon the table.

On motion b}^ Mr. Burnett,

Ordered^ That during- the remainder of to-day's session no one be
permitted to remain within the Senate Chamber except Senators, the
Secretary of the Senate and his assistant, and the Journal Clerk.

Mr. Wigfall submitted the following resolution; which was consid-
ered and agreed to:

Renolved, That a committee of three Senators be appointed b)' the Senate, to confer
witli the President confidentially in reference to the present condition of the country,
and ascertain, if possible, his plans and purposes.

The Senate proceeded, by ballot, to the appointment of the com-
mittee provided for by the resolution; and
Mr. Graham, Mr. Hunter, and Mr. Orr were appointed.
On motion by Mr. Burnett,
The Senate resolved into open legislative session.

FRIDAY, March 3, 1865.

OPEN SESSION.

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

Mr. President: The House of Representatives have passed bills of the following
titles; in which they request the concurrence of the Senate:

H. R. 294. An act to secure to sick and wounded officers the same rights and privi-
leges in obtaining leaves of absence as are now provided by law for soldiers obtain-
ing furloughs; and

H. R. 295. An act authorizing hospital accommodations for treatment, including
subsistence, to certain officers and soldiers resigned, retired, or discharged.

The House of Representatives have agreed to the amendment of the Senate to bills
of the following titles:

H. R. 266. An act to amend post route No. 1649, in the State of Georgia; and

H. R. 389. An act to amend an act to authorize the appointment of assistants to
the Register in signing bonds and certificates, approved February 14, 1863.

And they disagree to the amendments of the Senate to the bill (H. R. 384) for the
relief of bonded agriculturists in certain cases.

The House of Representatives have passed Senate bills of the following titles:

S. 193. An act to increase the paj' of assistant paymasters in the Provisional Navy ; and

S. 209. An act to continue in force anfl extend an act entitled "An act to increase
the compensation of the noncommissioned officers and privates of the Army of the
Confederate States," api)roved June 9, 1864.

And they have passed a resolution fixing a day for the adjournment of the present
session of Congress; in which they request the concurrence of the Senate.

The Speaker of the House of Representatives having signed sundry enrolled bills
and an enrolled joint resolution, I am directed to bring them to the Senate for the
signature of their President.

Mr. Johnson of Missouri (by leave) introduced

A bill (S. 216) to appropriate mone}' to pay the Missouri State Guard;
which was read the first and second times and referred to the Com-
mittee on Finance.

Mr. Wigfall, from the Committee on Military Affairs, to whom
were referred the following bills:

H. R. 288. An act authorizing the promotion of ofBcers, noncom-
missioned officers, and privates for distinguished valor and skill, or for
peculiar competency and general merit;

H. R. 320. An act to change the mode of filling vacancies among
commissioned officers of companies, battalions, and regiments; and



634 JOUENAL OF THE [Mar. 3, 1865.

H. R 399. An act to authorize the Secretary of War to purchase a
percussion-cap pressing machine;
reported them severally, without amendment.

The Senate proceeded, as in Committee of the Whole, to the con-
sideration of the said bills; and no amendment being made, they were
severally reported to the Senate.

Ordered, That they pass to a third reading.

The said bills were severally read the third time.

Resolved., That thej^ pass.

Ordered., That the Secretary inform the House of Representatives
thereof.

Mr. Wigfall, from the Committee on Military Affairs, to whom
was referred the bill (H. R. 398) making an appropriation for the
purchase of a percussion-cap pressing machine, reported it without
amendment.

The Senate proceeded, as in Committee of the Whole, to the con-
sideration of the said bill; and no amendment being proposed, it was
reported to the Senate.

Ordered^ That it pass to a third reading.

The said bill was read the third time.

On the question,

Shall the bill now pass?

i Yeas 13

It was determined in the affirmative, i ^t a

' \ lNa3^s 1

The vote having been taken by yeas and nays, couformablj^ to the
Constitution,

Those who voted in the affirmative are,

Messrs. Brown, Graham, Henry, Hunter, Johnson of Georgia,
Johnson of Missouri, Maxwell, Oldham, Orr, Vest, Walker, Watson,
and Wigfall.

Mr. Barnwell voted in the negative.

So it was

Remlved, That this bill pass, two-thirds of the Senators present
having voted therefor.

Ordered, That the Secretary inform the House of Representatives
thereof.

Mr. Wigfall, from the Conrmittee on Military Affairs, to whom was
referred tlie bill (H. R. 390) to organize si militar}- court for western
North Carolina, reported it without amendment.

Mr. Walker, from the Committee on the Judiciary, to whom was
referred the bill (H. R. 397) to provide for the payment of the amounts
due certain officers and privates who are prisoners of war, reported it
without amendment.

The Senate proceeded, as in Committee of the Whole, to the con-
sideration of the said bill; and no amendment being proposed, it was
reported to the Senate.

Ordered, That it pass to a third reading.

The said bill was read the third time.

Resolved., That it pass.

Ordered, That the Secretary inform the House of Representatives
thereof.

On motion by Mr. Walker,

Ordered, That the Committee on the Judiciary be discharged from
the further consideration of a resolution inquiring what legislation is



Mar. 3, 1865.] SENATE. 635

necessary to cause to be made the enumeration of the people of the
several Confederate States according- to the re<iuirements of the Con-
stitution.

Mr. Semmes, from the Connnittee on Finance, to whom was referred
the bill (IL R. 395) to regulate the compensation of the State collector
of Virginia, reported it without amendment.

The Senate proceeded, as in Committee of the Whole, to the consid-
eration of the said bill; and no amendment being proposed, it was
reported to the Senate.

Ordered^ That it pass to a third reading.

The said bill was read the third time.

Resolved^ That it pass.

Ordered^ That the Secretar}' inform the House of Representatives
thereof.

The bills (H. R. 294 and 295) received this day from the House
of Representatives for concurrence were severally read the tirst and
second times and referred to the Committee on Military Affairs.

The Senate proceeded to consider their amendments, disagreed to
by the House of Representatives, to the bill (H. R. 384:) for the relief
of bonded agriculturists in certain cases; and

On motion by Mr. Semmes,

Resolved^ That the Senate insist on their amendments to the said
bill and ask a conference on the disagreeing votes of the two Houses
thereon.

On motion by Mr. Semmes,

Ordered, That the committee of conference on the part of the Senate
be appointed by the President pro tempore; and

Mr. Orr, Mr. Watson, and Mr. Johnson of Missouri were appointed.

Ordered , That the Secretary inform the House of Representatives
thereof.

Mr. Watson, from the Committee on Printing, reported

A bill (S. 217) in relation to printing and binding, in pamphlet form,
the acts, resolutions, and ti'eaties adopted at each session of Congress;
which was read the tirst and second times and considered as in Commit-
tee of the Whole; and no amendment being proposed, it was reported
to the Senate.

Ordered, That it be engrossed and read a third time.

The said bill was read the third time.

Resolved, That it pass, and that the title thereof l)e as aforesaid.

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

Mr. Watson, from the joint select committee appointed to investi-
gate the condition and treatment of prisoners of war held by the Con-
federate and United States Governments, submitted a report (No. 10);
which was ordered to be printed.

The Senate proceeded, as in Committee of the Whole, to the con-
sideration of the bill (H. R. 393) to provide for paying, in cotton, the
annuities due the Seminole, Creek, Choctaw, and Chickasaw nations of
Indians; and no amendment being proposed, it was reported to the
Senate.

Ordered, That it pass to a third reading.

The said bill was read the third time.

Resolved, That it pass.



636 JOURNAL OF THE [Mar. 3, 1865.

Ordered^ That the Secretary inform the House of Representatives
thereof.

The bill (S. 210) to further regulate the control and management of
hospitals was read the second time and considered as in Committee of
the Whole.

On motion by Mr. Simms, that the further consideration of the bill

be postponed indefinitely,

( Yeas 7

It was determined in the negative, \ ]^„„ , ' u

On motion by Mr. Simms,

The yeas and na3^s being desired b}^ one-fifth of the Senators present.

Those who voted in the affirmative are,

Messrs. Baker, Caperton, Johnson of Georgia, Maxwell, Simms,
Vest, and Walker.

Those who a oted in the negative are,

Messrs. Barnwell, Brown, Burnett, Johnson of Missouri, Oldham,
Semmes, Watson, and Wigfall.

On motion b}^ Mr. Burnett, to amend the bill by striking out all of
the first section after the enacting clause.

It was determined in the affirmative.

No further amendment being proposed, the bill was reported to the
Senate and the amendment was concurnnl in.

Ordered., That the bill be engrossed and read a third time.

TIic said bill was read the third time and the title was amended.

On th.e question.

Shall the bill now pass ?

It was determined in the aflarmative, X ^ ^ ' -.

On motion by Mr, Simms,

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

Those who voted in the affirmative ai'e,

Messrs. Barnwell, l>rown, Burnett, Johnson of Missouri, Oldham,
Semmes, Watson, and Wigfall.

Those who voted in the negative are,

Messrs. Baker, Caperton, Johnson of Georgia, Maxwell, Simms,
Vest, and A\'alker.

So it was

Resolved, That this bill pass, and that the title thereof be "An act
in relation to stewards, matrons, and other employees of hospitals."

Ordered., That the Secretar}' request the concurrence of the House
of Representatives therein.

On motion by Mr. Simms, that the vote on passing tli( hill (S. 210)
last mentioned ))e reconsidered.

On motion by Mr. Simms,

Ordt-i'ed.^ That the further consideration thereof be postponed until
to-morrow.

On motion b}' Mr. Brown,

The Senate resolved into secret legislative session.

The doors having been opened,

On mo<^ion l)y Mr. Walker,

Ordered.^ That the Senate take a recess until iJ o'clock p. m.



Mar. 3, 1865.] SENATE. 637

2 o'clock p. m.

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

Mr. President: The House of Eepresentatives have passed bills of the following
titles; in which they request the concurrence of the Senate:

H. R. 244. An act to provide for the settlement of certain matters of account grow-
ing out of purchases of property, as alleged by the purchasers, for the use of the Gov-
ernment, by Payne & Co., in the State of Texas; and

H. R. 258. An act to amend the act of February 7, 1863, so as to allow com-
mutation to soldiers for the war who have received no furlough.

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.

The residue of the bills received this day from the House of Repre-
sentatives for concurrence were .severally read the first and second
times; and

Ordered^ That the bill numbered 244 be referred to the Committee
on the Judiciary and the bill numbered 258 to the Committee on Mili-
tary Aifairs.

Mr. Brown submitted the following resolution; which was consid-
ered and agreed to:

Resolved, That from and after to-day the hour of meeting of the Senate shall be
eleven o'clock antemeridian.

Mr. Baker (by leave) introduced

A joint resolution (S. 34) in reference to the salaries of the auditors
of the Treasury and other head.s of bureaus in the civil departments
of the Government at Richmond;

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

On motion by Mr. Johnson of Georgia,

Ordered^ That the Senate take a recess until 8 o'clock p. m.

8 o'clock p. m.

The Senate resumed, as in Committee of the Whole, the considera-
tion of the bill (H. R. 379) to lev}^ additional taxes for the year 1865,
for the support of the Government.

The question being on agreeing to the amendment proposed by Mr.
Orr to the first amendment reported from the Committee on Finance,
Mr. Orr modified his amendment so as to read as follows:

Strikeout "five," section 1, line 15, and insert "ten," and insert after "cent,"
in the same line, the following proviso: " Provided, That from the ten per cent tux
on the value of property employed in agriculture shall be deducted the value of the
tax in kind derived therefrom during the same year, assessed on the basis of the
value of the articles subject to the tax in kind on the first day of July, eighteen hun-
dred and sixty, and delivered to the Government, whether delivered during the
year or afterwards, including the bacon deliverable after and not prior to the assess-
ment of the tax on property employed in agriculture as aforesaid; and the assessors
of the tax in kind shall, at the same time that they assess the present value of
the tax in kind for the purpose of enforcing its collection and delivery, be also
authorized and required to assess the specie value thereof on the first day of July,
eighteen hundred and sixty, for the purpose of ascertaining and fixing the amount
of the credit on the property tax imposed by this section; and it shall be the
duty of the post quartermaster to certify, and of the district collector to deduct,
the specie value of the tithe as aforesaid; and the collection of three per cent of the
tax on the value of property employed in agriculture imposed by this section stall
be suspended by the Secretary of the Treasury after the assessment until the specie
value of the tithe as aforesaid can be ascertained."



638 JOURNAL OF THE [Mar. 3, 1865.

On the question to agree to the amendment proposed bj Mr. Orr,

as modified,

( Yeas 9

It was determined in the affirmative, -j ja„„„ " " ' ' k

On motion by Mr. Orr,

The j^eas and nays being desired by one-fifth of the Senators present,

Those who voted in the affirmative are,

Messrs. Baker, Barnwell, Caperton, Hunter, Johnson of Georgia,
Maxwell, Orr, Walker, and Wigfall.

Those who voted in the negative are,

Messrs. Graham, Henry, Johnson of Missouri, Oldham, and Watson.

On motion by Mr. Semmes, to amend the reported amendment by
inserting before the words "the value," section 1, line 15, the words
^ ''The terms property eriiployed in agriculture shall be construed to
include the entire farm or plantation, any part of which may be in cul-
tivation, and all the slaves, stock, teams, and farming utensils thereon,"

It was determined in the affirmative.

On motion by Mr. AValker, to amend the reported amendment by
inserting after "act," section 2, line 32, the words "shall be exempt
from taxation, under the provisions of this act or an}- other law,"

It was determined in the affirmative.

The first reported amendment as amended was then agreed to.

The residue of the reported amendments having been agreed to.

On motion ))y Mr. Orr, to amend the 1)111 by inserting after "pa}","
section 4, line 1, the words "one-half of,"

It was determined in the affirmative.

On motion })y Mr. Oldham, to amend the ])ill by striking out all after
the enacting clause to the fifth section and inserting:

That from and after the passage of this act there shall be levied on the subjects of
taxation hereinafter mentioned, and collected from every person, copartnership, or
corporation lia])le therefor, taxes as follows, to wit:

I. I'pon the value of all property, real, personal, and mixed, of every kind and
description, not hereinafter exempted, or taxed at a different rate, one-half of one
per cent. The value of such property shall he assessed on the basis of the market
value of the same or similar property in the neighborhood where assessed, in the
year eighteen hundred and sixty.

The taxes above levied shall be paid in Confederate States Treasury notes, certifi-
cates of inde])tedness, or accounts for property purchased or impressed for or on
account of the Government, duly certified to as valid and just by a bonded quarter-
master or commissary, and that the same has not been paid by him for want of
funds; t)ut said Treasury notes, certificates of imlebtedness, and accounts certifie«l as
aforesaid, shall be received by the collectors in the payment of the tax of one per
cent aforesaid, at the market value in specie, to be ascertained, assessed, and declared,
from time to time, as hereinafter provided.

II. Upon the amount of all gold and silver coin, gold dust, gold and silver bullion,
Avhether held by banks, or other corjiorations, or intlividuals, and upon all moneys
held abroad, and bills of exchange drawn on foreign countries, a tax of one per cent,
which may be paid in kind, or in the evidences of indebtedness above specified, at
the market value of the same in specie as aforesaid. The tax upon money abroad
shall be assessed and collected according to the specie value thereof at the place
where the tax is paid.

III. Upon the amount of all solvent credits, one per cent, to be assessed upon the
specie value thereof at the time the assessment is made, to be paid in the evidences of
indebtedness, at their market specie value, as aforesaid; and upon bank bills and other
currency not employed in a registered business, the income derived from which is
taxed, one per cent, wiiich shall be paid in kind, or in the evidences of indebtedness
at their vahie as aforesaid.

Sec. 2. That all the property an<l assets of corporations, associations, and joint stock
companies of every description, whether incorporated or not, shall be assessed and
taxed in the same manner and to the same extent as the property and assets of



Mar. 3. 1865.] SENATE. 639

individuals; tlie tax on such property and aasets to be a.ssessed against and paid by
such corporation, association, and joint stock company: Provided, That no bank or
banking company shall be liable to pay tax upon deposits of money to the credit of
and subject to the checks of others: And provided also, That the stock or shares
representing property or assets in corporations, associations, or joint stock companies,
shall not he assessed and taxed as property under this act, but the dividends derived
therefrom shall be lia])le to the income tax as provided by existing laws.

Sec. 3. That the following exemptions from taxation under this act shall be



Online LibraryConfederate States of America. CongressJournal of the Congress of the Confederate States of America, 1861-1865 (Volume 4) → online text (page 80 of 104)