Confederate States of America. Congress.

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

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allowed, to wit:

The property, income, and moneys of hospitals, asylums, churches, schools,
colleges, and charitable institutions.

All property within the enemy's lines shall be exempt so long as it shall remain
within such lines, unless income be derived from such property, and in that event
the income so derived shall be taxed.

The exem]>tions enumerated in paragraphs one, two, and three of section five of
the act entitled "An act to levy additional taxes for the common defense and support
of the Government," a])prove(l seventeenth February, eighteen hundred and sixty-
four, are hereby reenacted. AV earing apparel; household furniture, where the value
thereof does not exceed one thousand dollars; goods manufactured by any person
for the use and consumption of his family; products of gardens, poultry, and fruit
raised for the family of the producer, and not for sale, and corn, bacon, and other
agricultural products, which were produced in the year eighteen hundred and sixty-
four, and in the possession of the producer on the day of the passage of this act, and
necessary for the sui)port of himself and family, including his slaves, during the
present year, from or on which taxes in kind have been deducted and delivered,
or paid, shall be exempt from taxation.

Sec. 4. That the taxes on property for the year eighteen hundreil :;i il sixty-five
imposed by this act shall be assessed as on the day of the passage m tliis act, and
shall be due and collected on the first day of July next, or as soon thereafter as
practicable.

Sec. 5. That upon each trade, business, or occupation, as specified and defined in
the act entitled "An act to amend an act entitled 'An act to levy taxes for the com-
mon defense and carry on the Government of the Confederate States,' approved April
twenty-fourth, eighteen hundred and sixty-three," approved February seventeenth,
eighteen hundred and sixty-four, in lieu of the specific taxes therein levied, there
sliall be paid by the persons following said trade, business, or occupation the
following taxes, to wit:

1. Bankers shall pay one hundred dollars.

2. Auctioneers shall pay ten dollars.

3. Wholesale dealers in liquors of any and every description, including distilled
spirits, fermented liquors, and wines of all kinds, forty dollars.

4. Retail dealers in liquors, including distilled spirits, fermented li(juors, and wines
of every description, twenty dollars.

5. Retail dealers whose quarterly sales shall exceed one hundred dollars and be
less than five hundred dollars, five dollars; and where quarterly sales exceed five
hundred dollars, ten dollars.

6. Wholesale dealers shall pay forty dollars.

7. Pawnbrokers shall pay forty dollars.

8. Distillers shall pay forty dollars.

9. Brewers shall pay twenty dollars.

10. Hotels, inns, and eating houses of the first class shall pay one hundred dollars;
those of the second class shall pay sixty dollars; those of the third class shall pay
forty dollars; those of the fourth class shall pay twenty dollars, and those of the
fifth class shall pay six dollars.

11. Brokers shall pay forty dollars.

12. Commercial brokers or commission merchants shall i)ay forty dollars.

13. Tobacconists shall pay ten dollars.

14. Theaters shall pay one hundred dollars.

15. Bowding alleys and billiard rooms shall pay eight dollars for each alley or
billiard table registereil; w'hich tax shall be paid by the owner thereof.

16. Livery stable keepers shall pay ten dollars.

17. Butchers and bakers shall pay ten dollars.

18. Cattle brokers shall pay ten dollars.

19. Peddlers shall pay ten dollars.

20. Apothecaries shall pay ten dollars.

21. Photographers shall pay ten dollars.

22. Lawyers shall pay ten dollars.



640 JOURNAL OF THE [Mar. 3, 1865.

23. Physicians, surgeons, and dentists, actually engaged in practice, shall pay ten
dollars.

24. Confectioners shall pay ten dollars.

The taxes above levied and specified shall be paid in Confederate Treasury notes,
certificates of indebtedness, or certified accounts of bonded quartermasters and com-
missaries, at the market value thereof in specie as aforesaid. Nothing in this act
contained shall be construed to exempt the persons engaged in or following the
trades, business, and occupations above designated from the payment of the amount
of per centum on sales as are levied in the act of February seventeenth, eighteen
hundred and sixty-four, aforesaid; and the taxes above specified, as well as the per
centum on sales, shall be paid and collected under and in accordance with the pro-
visions of said act, subject to the changes and modifications above set forth.

Sec. 6. That all soldiers and salaried officers in the service of the Confederate
States shall be allowed and permitted to pay their taxes, to the full amount of their
pay or salaries for the year for which such taxes are payable, in Confederate Trea^^-
ury notes at par; but in all cases where salaries have been increased by law, said
Treasury notes offered in payment of the taxes of such officers shall be reduced so
as to represent the original salary established by law for such officers.

Sec. 7. That the State collector of taxes of each State shall, immediately after the
passage of this act, appoint three discreet persons in each Congressional district in
his State, who shall take and subscribe an oath before some officer authorized to
administer the same, for the true and faithful performance of their duties under this
act (which oath shall be deposited with such collector), and who shall meet on the
fifth day preceding the first day of July next, at such, places in their district as they
or any two of them may agree upon, and shall ascertain and declare the market
value in specie of Confederate Treasury notes, certificates of indebtedness, and
accounts of bonded quartermasters and commissaries, for property purchased or
impressed for or on account of the Government, duly certified to by such officer as
valid anil just, and have not been paid l)y him for want of funds, and shall imme-
diately make out a written declaration of the same, and transmit a copy of the same
to the collector of each county, parish, or district in their Congressional district, and
also a copy to the State collector, on or before the first day of July; and tliercal'tcr
said persons shall, on the fifth day before the expiration of each succeeding UKinth,
again meet, and ascertain and declare the values aforesaid, and make out and trans-
mit copies as aforesaid; and the values so ascertained and declared shall l)e at the
rate at which said evidences of Government indebtedness and Trea.snry notes shall
be receivable by collectors in payment of taxes <luring the month hnmediately suc-
ceeding such declaration, except when the same shall be paid by soldiers and sal-
aried officers of the Government, as provided in the sixth section of this act,

It was determined in the affirmative, -| xt n

' I Nays 7

On motion by Mr. Oldham,

The yeas and nays being- desired b}^ one-fifth of the Senators present,

Those who voted in the affirmative are,

Messrs. Barnwell, Brown, Henry, Johnson of Georgia, Johnson of
Missouri, Oldham, Senmies, Watson, and Wigfall.

Those who voted in the negative are,

Messrs. Baker, Caperton, Graham, Hunter, Maxwell, Orr, and
Walker.

On motion by Mr. Sommes,

Ordered^ That the ])ill l)e recommitted to the Committee ou Finance.

On motion I)}' Mr. Johnson of Missouri,

The Senate resolved into executive session.

The doors having been opened,

On motion by Mr. Graham,

The Senate adjourned.

SECRET SESSION.

Mr. Brown, from the Committee on Naval Affairs, who were instructed
b}^ a resolution of the Senate to inquire into the subject, reported



Mar. 4, 1865.] SENATE. 641

A bill (S. 218) to authorize the removal of the Naval School;
which was read the first and second times and considered as in Com-
mittee of the Wliole; 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 be as aforesaid.

(Jrdered^ That the Secretary request the concurrence of the House
of Representatives therein.

On motion by Mr. Vest,

The Senate resolved into open legislative session.

EXECUTIVE SESSION.

Mr. Graham, from the committee appointed by the Senate to confer
with the President, confidentially, in reference to the present condition
of the country, and ascertain, if possible, his plans and purposes,
reported thereon.

On motion by Mr. Johnson of Georgia, that the committee be
instructed to bring in a written report on the subject,

It was determined in the negative, \ ]yTp„^, 9

On motion b}' Mr. Orr,

The yeas and na3^s being desired by one-fifth of the Senators present,

Those who voted in the affirmative are,

Messrs. Barnwell, Brown, Caperton, Hunter, Johnson of Georgia,
Oldham, and Semmes.

Those who voted in the negative are,

Messrs. Baker, Graham, Henry, Johnson of Missouri, Maxwell, Orr,
\\'alker, Watson, and Wigfall.

On motion by Mr. Orr,

The Senate resolved into open legislative session.

SATURDAY, March 4, 1865.

OPEN SESSION.

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

Mr. President: Tlie House of Representatives have passed bills and a joint resolution
of the following titles; in which they request the concurrence of the Senate:

H. R. 264. An act to increase the compensation of district attorneys;

H. R. 847. An act to authorize and regulate the allowances of naval storekeepers;

H. R. 401. An act to amend and extend the provisions of an act entitled "An act,
fixing the salaries of certain civil officers in the Trans-Mississippi Department,"
approved February 18, 1865;

H. R. 404. An act further to amend the act to provide an invalid corps, approved
Februar}'^ 17, 1864;

H. R. 405. An act to establish certain post routes therein named;

H. R. 406. An act to amend the acts to regulate the assessment and collection of
taxes in kind;

H. R. 407. An act to construe and declare more explicitly the meaning of an act
to increase the compensation of the heads of the several Executive Departments and
the Assistant Secretary of War and the Treasury and of the Assistant Attorney-
General and the Comptroller of the Treasury and other officers therein named,
approved June 14, 1864;

H. R. 408. An act regulating the compensation of Government officers, clerks, and
employees in the city of Petersburg;

c J — VOL 4 — 04 11



642 JOUKNAL OF THE [Mar. 4, 1866.

H. R. 410. An act making an appropriation for the construction and repair of rail-
roads for military purposes for the year 1865; and

H R 31. Joint resolution respecting a census.

The House of Representatives have concurred in the amendment of the Senate to
the amendment of the House to the bill (S. 191) to abolish the office of all officers
engaged in discharging the duties of provost-marshals, except within the lines of an
army in the field.

The bill (H. R. 347) to authorize and regulate the allowances of naval
storekeepers was road the lirst and second times and considered as in
Conniiittee of the Whole; 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.

The residue of the bills and the joint resolution received this day
from the House of Representatives for concurrence were severally
read the first and second times; and

Ordered, That the bills numbered 401, 406, 407, and 408 be referred
to the Committee on Finance; the bills numbered 404 and 410 to the
Committee on Military Atfairs; the bill numbered 264 and the joint
resolution numbered 31 to the Committee on the Judiciary, and the
bill numbered 405 to the Committee on Post-OfEcos and Post-Roads.

Mr. Caperton, from the committee, reported that they had exam-
ined and found truly enrolled bills and a joint resolution of the fol-
lowing titles:

S. 106. An act to modify and amend an act to regulate the destruc-
tion of property, under military necessity, and to provide for the
indemnity thereof, approved March 17, 1862;

S. 137. An act to establish the flag of the Confederate States;

S. 160. An act to allow missionaries in the Army rations;

S. 193. An act to increase th« pa}^ of assistant paymasters in the
Provisional Navy;

S. 194. An act to provide for promotion of officers in certain cases;

S. 195. An act to authorize the Secretary of War to negotiate with
.the governors of the several States for slave labor;

S. 197. An act declaring certain persons liable todut}" in the reserve
forces of the respective States;

S. 208. An act to provide for returned prisoners of war;

S. 209. An act to continue in force and extend an .act entitled "An
act to increase the compensation of the noncommissioned officers and
privates of the Arm}^ of the Confederate States," approved June 9,
1864;

S. 32. Joint resolution construing the act of May 31, 1864, to pro-
vide for the appointment of a disbursing clerk in the War Department;
and

H. R. 388. An act to authorize the First Auditor to receive and
keep the accounts of the Navy Department.

The President pro tempore having signed the enrolled bills and
enrolled joint resolution last reported to have been exanuned, they
were delivered to the Secretarj'^ of the Senate and by him forthwith
presented to the President of the Confederate States for his approval.

Mr. Baker (by leave) introduced



Mar. 4, 1865.] SENATE. 643

A bill (S. 219) to regulate the pa3^ment of clerks empWed at the
post-office in the city of Richmond;

which was read the first and second times and referred to the Commit-
tee on Post-Offices and Post-Roads.

Mr. Graham presented a resolution passed by the legislature of the
State of North Carolina against the policy of arming slaves; which
was read.

Ordered, That it lie iip.on the table and be printed.

Mr. Graham presented resolutions passed l\v the legislature of the
State of North Carolina in relation to allowing transportation to offi-
cers, nonconmiissioned officers, and privates, and in relation to abolish-
ing provost guards; which were severally read.

Ordered^ That they be referred to the Committee on Military Affairs
and printed.

Mr. Orr, from the Committee on Finance, reported

A bill (S. 220) to increase the salary of the assistant treasurer at
Charleston, S. C. ;

which was read the first and second times and considered as in Com-
mittee 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 be as aforesaid.

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

The Senate proceeded to consider the motion submitted by Mr.
Simms on yesterday, to reconsider the vote on passing the bill (S. 21())
in relation to stewards, matrons, and other employees of hospitals; and

The motion was agreed to.

The Senate resumed the consideration of the said bill; and

On the question.

Shall the bill now pass?

It was determined in the negative.

So it was

Resolved, That this bill do not pass.

The Senate proceeded, as in Committee of the Whole, to the consid-
eration of the bill (H. R. 396) to organize a military court for western
North Carolina; and

On motion by Mr. Graham,

Ordered, That it lie upon the table.

Mr. Semmes, from the Committee on Finance, to whom was recom-
mitted the bill (H. R. 879) to levy additional taxes for the year 1865,
for the support of the Government, reported it with an amendment.

The Senate proceeded, as in Committee of the Whole, to the consid-
eration of the said bill.

On the question to agree to the reported amendment, to wit: Strike
out all after the enacting clause and insert:

That in addition to the taxes levied by the act approved February seventeenth,
eighteen hundred and sixty-four, entitled "An act to amend an act entitled 'An act
to lay taxes for the common defense and carry on the (Tovernment of the Confederate
States,' approved twenty-fourth April, eighteen hundred and sixty-three," there
shall be levied for the year eighteen hundred and sixty-five, on the siihjects of taxa-
tion hereinafter mentioned, and coUectetl from every jierson, copartnership, associa-
tion, or corporation liable therefor, taxes as follows, to wit:

I. Upon the value of all property, real, personal, or mixed, of every kind and



644 JOURNAL OF THE [Mar. 4, 1865.

description, not hereinafter exempted, or taxed at a different rate, one-half of one per
cent. The vaUie of the property taxed under this section shall be 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; and it is hereby declared that ail the
property and assets of corporations, associations, or joint stock companies, whether
incorporated or not, shall be assessed and taxed in the same manner and to the same
extent as the property and assets of individuals. The tax on such property and
assets to be assessed against and paid by such corporations, associations, or joint stock
companies: Provided, That no bank or banking company shall be liable to pay a tax
on deposits of money to the credit of and subject to the checks of others: And pro-
vided further, That the stock or shares representing property or assets in corporations,
associations, or joint stock companies shall not be assessed or taxed aa property
under this act; but the dividends derived therefrom shall be subject to be taxed as
income under existing laws.

II. Upon the amount of all gold or silver coin, and upon the amount of all
moneys held abroad, or bills of exchange drawn therefor, promissory notes, rights,
credits, and securities, payable in foreign countries, and upon the value of all gold
dust or gold and silver bullion, valued in specie, one per cent; and upon the value
of gold and silver wares, plate, jewels, jewelry, and watches, valued on the basis of
the value of such property in the year eighteen hundred and sixty, one-half of one
per cent.

III. Upon the amount of all monej'S, except those mentioned in paragraph two,
bank bills. Treasury notes, and other pajier issued as currency, on hand or on deposit
on the day of the approval of this act, two per cent.

IV. Upon the amount of all solvent credits, except those mentioned in para-
graph two, two jier cent: Provided, That all the bonds and stocks issued by the Con-
federate States, or by any State, and all loans to the Government of the Confederate
States, shall be exempt from taxation, except as to the interest payable thereon,
which shall be taxetl as income under existing laws: Provided further. That the
interest on the l)onds, stocks, or obligations of tiie Confi'derate States, or of any State,
shall not be taxed as income in cases when- the acts under which they were issued
contained a stipulation that the interest thereon shall be exempt from taxation.

V. lTi)on profits made by buying and selling lucrchandise, effects, or property of
any description, or money, gf)ld, silver, stocks, credits or obligations of any kind, at
any time between January first, eigliteen iiundted and sixty-five, and January first,
eighteen hundred and sixty-six, ten i)er cent in addition to the tax on such profits as
income; said profits to be ascertained by the difference between the price paid in
Confederate Treasury notes, including ail costs and ciiarges, and the price realized
in the same currency: Provided, That if the objects of sale were purchased at any
time since Januarj' first, eighteen hundred and sixty-three, this additional tax shall
attach on the profits realized on the sale thereof during the year eighteen hundred
and sixty-five.

VI. Upon the amount of profits exceeding twenty-five per cent made during the
year eighteen iiundred and sixty-five l)y any bank or hanking company, insurance,
canal, navigation, importing or exporting, telegraj)]), express, railroad, manufactur-
ing, mining, dry dock, or other joint stock company of any description, whether
in(;orporate(l or not, twenty-five per cent: Provided, That this tax shall apply to
individuals and partnerships engaged in trade, or in any l)usiness or employment
enumerated in this paragraph, as well as to corporations or joint stoi-k companies:
Provided, further, That individuals and partnershii)s who have not been assessed, or
who have not paid, for the year eighteen hundred and sixty-four, the tax imposed
on the excess of profits over twenty-five i)er cent for that year, shall I)e assessed and
required to pay, during the year eighteen hundred and sixty-five, twenty-five per
cent tax on the excess of profits over twenty-five per cent realized during the year
eighteen hundred and sixty-four.

Sec. 2. That the property, the income and moneys, of hospitals, asylums, churches,
schools, colleges, and charitable institutions shall be exempt from taxation under
the provisions of this act or any other law. All property within the lines of the
enemy shall be exempt from taxation so long as it remains within such lines; but
any income derived therefrom shall be taxed as income under existing laws. The
exemptions enumerated in paragraphs one, two, and three of section five of the act
entitled "An act to levy additional taxes for the connnon defense and support of the
Government," approved seventeenth February, eighteen hundred and sixty-four,
are hereby reenacted. Household furniture, where the value does not exceed three
hundred dollars on the basis of the value thereof in the year eighteen hundred and
sixty; wearing ai)i)arel; goods manufactured by any person for the use and consump-
tion of his family, including slaves; poultry, fruit, and the products of gardens, when



Mar. 4, 1865.] SENATE. 645

said poultry, fruit, and products are raised for the family of the produ-^er and not for
sale; corn, bacon, and other agricultural products which were produced in the year
eighteen hundred and sixty-four, and necessary for the taxpayer's family, including
slaves, during the present year, and in his possession on the day of the approval of
this act, shall be exempt from taxation.

Sec. 3. That when property, real or personal, has been injured or destroyed by
the enemy, or the owner thereof has been temporarily deprived of the use thereof,
or, in the case of real estate, of the means of cultivating the same, by reason of the
possession or proximity of the enemy, the assessment on such property may be
reduced in proportion to the damage sustained by the owner, or the tax assessetl
thereon may be reduced in the same ratio by the district collector on satisfactory
evidence submitted to him by the owner or assessor: Prorided, That the families cif
soldiers in the Army, and those soldiers discharged f)r retired from active service in
the field on account of physical disability, and whose families are composed entirely
of white memljers, whose farms are cultivated by their families, shall not be liable
to an}' tax in kind.

Sec. 4. That the taxes on property for the year eighteen hundred and sixty-five
imposed by this act shall be assessed as on the day of the approval of this act, and
be due and collected on the first day of June next, or as soon thereafter as practi-
cable. The additional taxes on profits for the year eighteen hundred and sixty-tivt'
shall be assessed and collected according to the provisions of existing laws in regard
to the assessment and collection of taxes on income.

Sec. 5. That the taxes levied by paragraphs one and two of the first section of
this act shall be j^aid in Confederate States Treasury notes of the new issue, and cer-
tificates of indebtedness authorized by an act entitled "An act to reduce the currency
and to authorize a new issue of notes and bonds," ap])roved seventeenth February,
eighteen hundred and sixty-four; but said Treasury notes and certificates shall be
received by the collectors in payment of said taxes only at their market value in
specie, to be ascertained, assessed, and declared from time to time, as hereinafter
mentioned : Provided, That at least one-half of said taxes shall be paid in said Treasury
notes. And it is hereby enacted that the certificates of indebtedness authorized by
the said act of seventeenth February, eighteen hundred and sixty-four, may be
issued for debts contracted, prior to the passage of said act, and that the agent of the



Online LibraryConfederate States of America. CongressJournal of the Congress of the Confederate States of America, 1861-1865 (Volume 4) → online text (page 81 of 104)