Confederate States of America. Congress.

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

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moneys held abroad, or bills of exchange drawn therefor, promissory notes, rights,
credits, and securities, payable in foreign countries, and upon the value of allgold
dust or gold and silver Inillion, valued in specie, twenty 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 pro]iertfy in the year eighteen hundred and sixty, ten per
cent.

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

"IV. Upon the amount of all solvent credits, except those mentioned in paragraph
two, five per cent: Provided, That all the bonds and stocks issued by the Confederate
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 taxed as income under existing laws: Provided further, That the interest on the
bonds, stocks, or obligations of the Confederate States, or of any State, shall not be
taxed as income in cases where the acts under which they were issued contain a stipu-
lation that the interest thereon shall be exempt from taxation.

"V. Upon profits made l)y buying and selling merchandise, effects, or property of
any description, or money, gold, silver, stoi'ks, credits, or obligations of any kind, at
any time between January first, eighteen hundred and sixty-five, and January first,
eighteen hundred and sixty-six, ten per cent in addition to the tax on such profits as
income; said profits to be ascertained l)y the <lifference between the price paid in
Confederate Treasury notes, including all costs and charges, and the price realized in
the same currency: Provided, That if the objects of sale were purchased at any time
since January 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 hundred and sixty-five by any bank or lianking company, insurance,
canal, navigation, importing or exjiorting, telegraph, express, railroad, manufactur-
ing, mining, dry dock, or other joint stock company of anj- description, whether
incorporated or not, twenty-tive per cent: Provided, That this tax shall apply to
individuals and partnerships engaged in trade, or in any business or employment
enumerated in this ])aragraph, as well as to corporations or joint stock companies:
Provided further. That individuals and partnerships who have not been assessed,
or have not paid, for the year eighteen hundred and sixty-four, the tax of twenty-five
per cent imposed on the excess of profits over twenty-five jjer cent for that year,
shall be assessed and required to pay during the year eighteen hundred and sixty-
five twenty-five per cent on the excess of profits over twenty-five per cent realized
during the year eighteen hundred and sixty-four.

"Sec. 2. 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 j»roperty witiiin 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 exemp-
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 su]>iiort of (he (Jovern-
ment,' approved seventeenth February, eighteen hundred and sixty-four, are hereby



662 JOURNAL OF THE [Mar. 7, 1865.

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 apjiarel, goods manufactured by any person for the use and consumption of
his family, including slaves; poultry, fruit, and the products of gardens, when said
poultry, fruit, and products are raised for the family of the pioducerand not for sale;
corn, bacon, and other agricultural products wtiich 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 the taxes on property for the year eighteen hundred and sixty-five
im])osed by this act shall be assessed as on the day of the approval of this act, and
be <lne and collected on the first day of June next, or as soon thereafter as practica-
ble. The additional taxes on profits for the year eighteen hundred and sixty-five
shall be assessed and collected according to the provisions of existing laws in regard
to the assessment and collection of taxes on incomes; and all the taxes imposed by
this act, as well as the taxes on incomes and profits, and the specific taxes and taxes
on sales, shall Ije payable in Confederate Treasury notes of the new issue, or in the
certificates of indebtedness authorized by an act entitled "An act to reduce the cur-
rency and to authorize a new issue of notes and lionds," approved February seven-
teenth, eighteen hundred and sixty-four, at par without any allowance for interest:
Prorided, That at least one-half of said taxes shall l)e paid in Treasury notes as
aforesaid: And provklcdfurtlier, That the tax for the increased pay i<f j^oidiers shall l>e
paid in Confederate Treasur}^ notes of the new issue only. And it is hereby enacted
that the certificates of indebtedness authorized by the said act of February seven-
teenth, eighteen hundred and sixty-four, may be issued for debts contracted prior
to the passage of said act, and the agent of the Treasury for the Trans-Mississippi
Department be, and he is hereby, authorized to issue, under regulations to be pre-
scribed by the Secretary of the Treasury, certificates of indebtedness provided for in
said act of February seventeenth, eighteen hundred and sixty-four, for debts con-
tracted prior or sul)se(juent to the paesageof said act in the Trans-Mississippi Depart-
ment, and that all the certificates above mentioned shall be received in i)ayment of
saiil taxes in like maimer and to the same extent as the certificates originally author-
izetl by the said act of seventeenth February, eighteen hundred and sixty-four,
subject to the })rovisos above mentioned.

"Sec. 4. That upon all tiie subjects of taxation mentioned in this act and the act
approveil seventei'utli Feljiuary, 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
(iov«'rnment of the Confederate States," approved twenty-fourth .April, eighteen
hundred and sixty-three,' there shall be levied and assessed for the year eigiiteen
hun<lred and sixty-live an additional tax in money, eijual to one-eighth of the amount
of the tax on the same su))jects imi)oseil for the year eighteen hundred and sixty-
live by this act and the said act of seventeenth February, eighteen hundred and
sixty-four; which tax shall be payable in Confe<lerate Treasury notes of the new issue
only, and shall be asses.sed and collected at the same time with the other taxes; and
the money arising therefrom shall be first appropriated to the payment of the increased
compensation of the soldiers of the .\rmy: I'rorifhd, That this additional tiix shall
not be construed to apply to or to increase the tax in kind.

"Sec. 5. Any taxpayer, imder regulations to be j)rescril»ed 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 bini, and to ot)tain therefor an
unassignable certificate of such jiayment.

"Sec. 6. Congress having intended l>y the act of seventeenth February, eighteen
hundred and sixty-four, entitled '.An act to levy adilitional taxes for the common
defense and sui>port of the (iovernment,' as amended by the act of fourteenth June,
eighteen hundred and sixty-four, to imp()se said additional taxes for the year eight-
een hundred and sixty-four only, the said act of seventeenth February, eighteen
hundred and sixty-four, as amen<led, in so far as it can be construed to operate oth-
erwise than as thus intended, shall be, and the same is hereby, repealed, and all the
taxes imposed by this act shall be |)aid without any discount or credit for the value
of the tax in kind, or the income tax, and all the taxes on incomes and ])rolits under
existing laws shall be paid without any credit or deduction of the ad valorem tax.

"Sec. 7. That when property, real or personal, has been injured or <lestroyed by
the enemy, or the owner thereof has been temporarily deprived of tlu- use thereof,
or, in the case of real estate, of the means of cultivating the same, by rea.son of the
possession or proximity of the enemy, the assessment on such jiroperty may be
reduced in proi)ortion to the damage sustained by the owner, or the tax assessed
thereon may be reduced in the same ratio by the district collector on satisfactory
evidence submitted to him by the owner or assessor.



Mar. 7, 1865.] SENATE. 663

"Sec. 8. That the Secretary of the Treasury, on the recommendation of the boards
of police, county courts, or such other county, district, or parish tribunal as may be
prescribed by the State collectors, respectively, transmitted through said collectors,
is hereby authorized to suspend the collection of taxes now due or imposed by this
or any other or future act in those districts where depredations have been committed
by the enemy, in cases of individuals in such districts where in his judgment the
resources of the taxpayer asking such suspension have been so seriously damaged
or destroyed as to render the payment of taxes impossible or excessively oppressive;
such suspension to be revokable at the pleasure of the Secretary of the Treasury,"

The Senate proceeded to consider the said report; and
On the question to concur therein,

It was determined in the affirmative, \ m^^^ o

' ( JNays 3

On motion by Mr. Oldham,

The 3^eas and nays beinjr desired by one-fifth of the Senators present,

Those who voted in the affirmative are,

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

Those who voted in the negative are,

Messrs. Henr}", Johnson of Missouri, and Oldham.

So it was

Resolved, That the Senate concur in the said report.

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

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

Mr. President: The President of the Confederate States, on the 4th instant, approved
and signed the following acts and joint resolution:

S. 106. An act to modify and amend an act to regulate the destruction 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 the pay of assistant paymasters in the Pi'ovisional Navy;

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 to duty 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 Army of the
Confederate States," approved June 9, 1864; and

S. 32. Joint resolution construing the act of May 31, 1864, to provide for the
appointment of a disbursing clerk in the War Department.

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

The following message was received from the President of the Con-
federate States, by Mr. B. N. Harrison, his Secretary:

Richmond, Va., March 4, 1865,
To the Senate of the < 'onfederate Slates:

I have this day approved and signed an act which originated in the Senate,
entitled "An act (S. li7) to authorize the commanders of the reserves in each State
to order general courts-martial and to revise the proceedings of courts-martial and
military courts."

In the first section the general commanding reserves in each State is authorized to
order general courts-marshal for the trial of offenses committed against the military
code by persons belonging to his command and to revise the proceedings.

In the second section military courts are authorized, under certain circumstances, to
try offenses committed by members of the organizations of reserves. P>ut no provi-
sion is made by which the general commauding reserves is authorized to revise the



664 JOURNAL OF THE [Mar. 7, 1866.

proceedings of military courts in any case. From the title of the act it seems to have
been the intention to confer this power, and I thought it proper to invite your
attention to what seems to be an oversight in not granting it.

A copy of the act is inclosed.

JEFFERSON DAVIS.

The message was read.

Ordered^ That it be referred to the Committee on Military Affairs,
and that the Secretar}^ inform the House of Representatives of the
appro v^al b}' the President of the said act.

The following message was received from the President of the Con-
federate States, by Mr. B. N. Harrison, his Secretary:

Richmond, Va., March 4, 1865.
To the Senate of the Confederate States:

In response to your resolution of the 21st ultimo, I herewith transmit for your
information a communication from the Secretary of War, covering copy of Gen.
John B. Hood's report of the operations of the Army of Tennessee while under his
command.

JEFFERSON DAVIS.

The message was read.

Ordered, That it be referred to the Committee on Military Affairs.

The Senate resumed, as in Committee of the Whole, the consider-
ation of the bill (H. R. 367) to increase the militaiy force of the Con-
federate States; and

After debate.

On motion by Mr. Oldham,

The Senate resolved into executive session.

The doors having been opened,

On motion by Mr. Oldham,

Ordered, That the Senate take a recess until half past 7 o'clock p. m.

HALF PAST 7 o'clock P. M.

The bills (H. R. 307, 385, 414, 415, and 416) received this day from the
House of Representatives for concurrence were severally read the first
and second times and referred to the Connnittee on Finance.

The Senate proceeded, as in Committee of the Whole, to the consid-
eration of the bill (H. R. 3!M) to authorize the President to appoint a
commissioner to take proof as to expenditures made by the State
of Tennessee for the benefit of the Confederacy previous ito the trans-
fer of her troops to the Confederate Government; 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 Senate resumed, as in Committee of the Whole, the considera-
tion of the ))ill (H. R. 307) to increase the military force of the Con-
federate States; and

After debate,

On motion by Mr. Simms,

The Senate adjourned.



Mar. 7, 1865.] SENATE. 665

' EXECUTIVE SESSION.

The following messages were received from the President of the
Confederate States, by Mr. B. N. Harrison, his Secretary:

Executive Department, Confederate States of America,

Richmond, March 7, 1865.
To the Senate of the Confederate States:

Agreeably to the recommendation of the Secretary of War, I nominate A. D. War-
wick, of Virginia, to be second lieutenant Company E, Thirtieth Virginia Battalion
Sharpshooters, in the Provisional Army of the Confederate States of America.

JEFFERSON DAVIS.

No. 249.] War Department, Confederate States of America,

Richmond, March 6, 1865.
Sir: I have the honor to recommend the nomination of A. D.Warwick, of Virginia,
to be second lieutenant Company E, Virginia Battalion Sharpshooters, in the Pro-
visional Army of the Confederate States of America, vice Lieutenant Adams, retired,
to rank from March 4, 1865.

I am, sir, respectfully, your obedient servant,

JOHN C. BRECKINRIDGE,

Secretary of War.
To His Excellency Jefferson J)avis,

President, etc.

Executive Depabtment, Confederate States of America,

Richmond, March 7, 1865.
To the Senate of the Confederate States:

Agreeably to the recommendation of the Secretary of War, I nominate the oflBcers
on the accompanying list to the grades affixed to their names, respectively.

JEFFERSON DAVIS.

No. 247.] War Department, Confederate States of America,

Richmond, March 6, 1865.
Sir: I have the honor to recommend the following nominations for promotion in
the Provisional Army of the Confederate States of America:

Quartermasters — majors.

Capt. A. J. Allensworth, of , to be major, for duty with McComb's brigade,

Army of Northern Virginia (an original vacancy), to rank from March 2, 1865.

Capt. W. C. Marrow, of Virginia, to be major, for duty with Conner's brigade,
Army Of Northern Virginia (an original vacancy), to rank from March 2, 1865.
I am, sir, respectfully, your obedient servant,

JOHN C. BRECKINRIDGE,

Secretary of War.
To His Excellency Jefferson Davis,

President, etc.

Executive Department, Confederate States of America,

Richmond, March 7, 1865.
To the Senate of the Confederate States:

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

JEFFERSON DAVIS.

No. 248.] War Department, Confederate States of America,

Richmond, March 6, 1865.
Sir: I have the honor to recommend the following nominations for appointment
in the Provisional Army of the Confederate States of America:

Captains of artillery, for ordnance duty.

John M. Rose, of Arkansas, to be captain of artillery (an original vacancy), to rank
from March 2, 1865.



666 JOURNAL OF THE [Mar. 7, 1865.

N. B. Trist, of Louisiana, to be captain of artillery (an original vacancy), to rank

from March 2, 1865.

I am, sir, respectfully, your obedient servant,

JOHN C. BRECKINKIDGE,

™ TT- T^ 11 T T\ /Secretary of War.

To His Excellency Jefferson Davis, ■' -

President, etc.

Executive Department, Confederate States of America,

Richmond, March 7, 1S65.
To the Senate of the ('onfederate States:

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

JEFFERSON DAVIS.

No. 246.] War Department, Confederate States of America,

Richmond, March 6, 1865.
Sir: I have the honor to recommend the following nominations for promotion in
the Provisional Army of the Confederate States of America:

Captains.

First Lieut. R. H. Atkinson, of Georgia, to be captain, First Georgia Regiment
(enlisted men), vice Captain Conner, killed, to rank from February 20, 1864.

First Lieut. F. M. Myers, of Georgia, to l)e captain, First Georgia Regiment
(enlisted men), vice Captain Kenan, retired, to rank from July 18, 1864.

First Lieut. Tho. Burdell, of Georgia, to be captain, First Georgia Regiment
(enlisted men) , vice Captain Montgomery, retired, to rank from August 25, 1864.

First Lieut. Charles S. Wylly, of Georgia, to be captain. First Georgia Regiment
(enlisted men), vice Captain Grieve, promoted, to rank fnjm September 3, 1864.

First Lieut. B. H. Hudson, of Georgia, to be captain. First Georgia Regiment
(enlisted men), vice Captain Hill, promoted, to rank from September 3, 1864.

First Lieut. J. R. Du Bose, of Georgia, to be captain. First Georgia Regiment
(enlisted men), vice Captain Howard, appointed captain engineers, to rank from
October 15, 1864.

First Lieut. J. D. Anthony, of Georgia, to be captain. First Georgia Regiment
(enlisted men), vice Captain Bo wd re, retired, to rank from November 2, 1864.

First lieutenants.

Second Lieut. R. J. Magill, of Georgia, to l)e first lieutenant, [First] Georgia Regi-
ment (enlisted men), vice Lieutenant Blance, resigned, to rank from January 16,
1864.

Second Lieut. Pearce Home, of Georgia, to be first lieutenant, First Georgia Regi-
ment (enlisted men), vice Lieutenant Atkinson, promoted, to rank from February
20, 1864.

Second Lieut. F. B. Palmer, of Georgia, to be first lieutenant, First Georgia Regi-
ment (enlisted men), vice Lieutenant Ca«s, died, to rank from June 28, 1864.

Second Lieut. A. H. Rutherford, of Georgia, to be first lieutenant, First Georgia
Regiment (enlisted men), vice Lieutenant Mvers, promoted, t(j rank from July 18,
1864.

Second Lieut. M. De Graffenried, of Georgia, to be first lieutenant. First Georgia
Regiment (enlisted men), vice Lieutenant Burdell, promoted, to rank from August
25, 1864.

Second Lieut. W. B. Griffin, of Georgia, to be first lieutenant. First Georgia Regi-
ment (enlisted men), vice Lieutenant Wylly, promoted, to rank from September 3,
1864.

Second Lieut. S. C. De Pass, of Georgia, to be first lieutenant, First Georgia Regi-
ment (enlisted men), vice Lieutenant Hudson, promoted, to rank from September
3, 1864.

Second Lieut. L. C. Berrien, of Georgia, to be first lieutenant. First Georgia Regi-
ment (enlisted men), vice Lieutenant Du Bose, prom6ted, to rank from October 15,
1864.

Second Lieut. John P. Fort, of Georgia, to be first lieutenant, First Georgia Regi-
ment (enlisted men), vice Anthony, promoted, to rank from November 2, 1864.
I am, sir, respectfully, your oJiedient servant,

JOHN C. BRECKmRIDGE,

To His Excellency Jefferson Davis, Secretary of ]Var.

President, etc.



Mar. 8,1865.] SENATE. 667

Executive Department, Confederate States of America,

Richmond, March 7, 1865.
To the Senate of the Confederate States:

Agreeably to the recommendation of the Secretary of War, I nominate F. L.
Thompson, of Mississippi, to be captain Company D, Thirty-sixth Mississippi Regi-
ment, in the Provisional Army of tlie Confederate States of America.

JEFFERSON DAVIS.

No. 250.] War Department, Confederate States of America,

Richmond, March 7, 1865.
Sir: J have the honor to recommend the nomination of F. L. Thompson, of Mis-
sissippi, to be captain Company D, Thirty-sixth Mississippi Regiment, in the Pro-
visional Army of the Confederate States of America, vice Captain Tatom, killed (the
officers entitled to promotion waiving claims), to rank from January 18, 1865.
I am, sir, respectfully, your obedient servant,

JOHN C. BRECKINRIDGE,
To His Excellency Jefferson Davis, Secretary of War.

President, etc.

The messages were read.

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

On motion by Mr. Orr,

The Senate resolved into open legislative session.

WEDNESDAY, March 8, 1865.

OPEN SESSION.

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

Mr. President: The House of Representatives have agreed to the amendments of
the Senate to bills of the following titles:

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

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

The House of Representatives have passed the bill of the Senate (S. 219) to regu-
late the payment of clerks employed at the post-office in the city of Richmond, with
amendments; in which they request the concurrence of the Senate.

The House of Representatives have agreed to the report of the committee of con-
ference on the disagreeing votes of the two Houses on the bill (S. 166) to amend an
act entitled "An act to provide and organize a general staff for armies in the field,
to serve during the war," approved June 14, 1864.

The President of the Confederate States has notified the House of Representatives
that on the 4th instant he approved and signed an act (H. R. 319) more effectually
to prevent and punish absenteeism and desertion in the Army.

Mr. Semmes, from the Committee on Finance, to whom were
referred the following bills:

H. R. 385. An act making additional appropriations for the support
of the Government of the Confederate States of America from Januar}^
1 to June 30, 1865;

H. R. 387. An act to amend an act entitled "An act to establish and



Online LibraryConfederate States of America. CongressJournal of the Congress of the Confederate States of America, 1861-1865 (Volume 4) → online text (page 84 of 104)