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A Century of Lawmaking for a New Nation: U.S. Congressional Documents and Debates, 1774-1875
Journal of the Confederate Congress --TWENTY-THIRD DAY--MONDAY, December 16, 1861.
OPEN SESSION.
Congress met pursuant to adjournment, and was opened with prayer by the Rev. Mr. Flinn.
Mr. Seddon announced the presence of Mr. Tho. B. Monroe and Mr. Henry C. Burnett, Delegates-elect from the State of Kentucky to the Provisional Congress, who came forward, were qualified, and took their seats.
Congress then resolved itself in secret session.
SECRET SESSION.
Congress having resolved itself in secret session,
Mr. Orr, from the Committee on Engrossment, reported as correctly engrossed and enrolled
A resolution appointing John D. Morris, of Kentucky, a receiver, under the act of sequestration, approved August 30, 1861.
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Mr. Rhett offered the following resolution, viz:
Resolved, That the Judiciary Committee be instructed to inquire into and report to Congress the condition of the bills passed by Congress and vetoed by the President at the close of its last session, and what action it becomes Congress to take in relation thereto for the fulfillment of its constitutional duties.
On motion of Mr. Russell, the resolutions on the Calendar, in relation to the State of Maryland, were made the special order of the day for Thursday next.
Congress then proceeded to the consideration of the unfinished business of yesterday; which was the amendment offered by Mr. Campbell to the third section of a bill further supplementary to an act to authorize the issue of Treasury notes, and to provide a war tax for their redemption.
Mr. Brooke moved to amend the amendment by striking out the same and substituting in lieu thereof the following words, to wit:
Provided, That the words "money at interest," as used in the act to which this act is an amendment, shall be so construed as to include all notes or other evidences of debt bearing interest without reference to the consideration of the same.
The hour for the special order having arrived, on motion of Mr. Kenner, the same was postponed and made the special order for Thursday next.
Mr. Kenner called the question on the motion of Mr. Brooke, to amend the amendment offered by Mr. Campbell.
The question was seconded and the motion was agreed to.
Mr. Thomason moved to amend the amendment as amended by striking out the same and inserting in lieu thereof the following words, viz:
Provided, That the term "money at interest" shall be construed to include only money loaned at interest or invested in the purchase of bills, notes, bonds, and other securities for money, except the bonds of the Confederate States as the same stood on the first day of October last, and that so much of the twentieth section of the act to which this is supplemental as is in conflict with this section be, and the same is hereby, repealed.
Mr. Thomason, at the instance of the State of Arkansas, demanded that the yeas and nays of the whole body be recorded thereon; which are as follows, viz:
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Yea: Arkansas and Tennessee, 2.
Nay: Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, Missouri, North Carolina, South Carolina, Texas, and Virginia, 11.
So the motion was lost.
The question recurring on agreeing to the amendment of Mr. Brooke,
Mr. De Witt, at the instance of the State of Tennessee, demanded that the yeas and nays of the whole body be recorded thereon; which are as follows, viz:
Yea: Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, Missouri, North Carolina, South Carolina, and Virginia, 10.
Nay: Arkansas, 1.
Divided: Tennessee and Texas, 2.
The amendment was agreed to.
Mr. Harris of Mississippi moved to amend the third section of the bill by adding thereto the following words, viz:
The holder of notes, bonds, or evidences of debt bearing interest and purchased by him with money shall not be taxed on such notes, bonds, or evidences of debt, but on the price he paid for them.
Mr. Conrad moved to amend the amendment by striking out the words "the price he paid for them" and inserting in lieu thereof the words "the valuation thereof."
Mr. Kenner moved to lay the amendment and the amendment to the amendment on the table.
The motion prevailed.
A message was received from the President, informing Congress, through his Private Secretary, Mr. Josselyn, that he had this day approved and signed
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A resolution appointing John D. Morris, of Kentucky, a receiver, under the act of sequestration, approved August 30, 1861.
Congress resuming consideration of the third section of the bill supplementary to the act to authorize the issue of Treasury notes, and to provide a war tax, etc.,
Mr. Perkins moved to amend the same by adding at the end of the section the following words, to wit:
And all lands and negroes owned by railroad corporations and forming part of the value of their stock be exempted from taxation.
Mr. Macfarland moved to amend the amendment by striking out the word "railroad."
The motion was lost.
The question recurring on the amendment offered by Mr. Perkins, the same was rejected.
Mr. Perkins offered to amend the same section by adding at the end thereof the words: "And all lands owned by railroad corporations and forming part of the value of their stock be exempted from taxation."
And Mr. Perkins, at the instance of the State of Louisiana, demanded that the yeas and nays of the whole body be recorded thereon; which are as follows, viz:
Yea: Arkansas, Louisiana, and South Carolina, 3.
Nay: Alabama, Florida, Georgia, Kentucky, North Carolina, Tennessee, Texas, and Virginia, 8.
Divided: Mississippi and Missouri, 2.
The motion was lost.
The section as amended reads as follows, viz:
The cash on hand or on deposit in bank, or elsewhere, mentioned in the fourth section of said act, is hereby declared to be subject to assessment and taxation; and the money at interest, or invested by individuals in the purchase of bills, notes, and other securities for money, shall be deemed to include securities for money belonging to nonresidents, and such securities shall be returned and the tax thereon paid by any
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agent or trustee having the same in possession or under his control. The term "merchandise" shall be construed to include merchandise belonging to any nonresident, and the property shall be returned and the tax paid by any person having the same in possession as agent, attorney, or consignee. Provided, That the words "money at interest," used in the act to which this act is an amendment, shall be so construed as to include all notes or other evidences of debt bearing interest without reference to the consideration of the same. The exception allowed by the twentieth section for agricultural products shall be construed to embrace such products only when in the hands of the producer, or held for his account. But no tax shall be assessed or levied on any money at interest when the note, bond, bill, or other security, taken for its payment, shall be worthless, from the insolvency and total inability to pay of the paver or obligor or person liable to make such payment; and all securities for money taxable under this act shall be assessed according to their value, and the assessor shall have the same power to ascertain the value of such securities as the law confers upon him with respect to other property.
The fourth section of the bill having been read as follows, viz:
Mr. Russell moved to amend the same by adding at the end thereof the following words, viz:
The salary of the chief collector of taxes for Virginia shall be at the rate of three thousand dollars per annum.
Mr. House moved to amend the amendment by striking out, the word "Virginia" an inserting in lieu thereof the words "each State," and by striking out, the words "three thousand dollars" and inserting in lieu thereof the words "two thousand five hundred dollars."
The motion was lost.
The motion of Mr. Russell to named was lost.
Mr. Smith of North Carolina moved to amend the bill by adding the following as an additional section, viz:
The motion prevailed.
The bill as amended was engrossed, read a third time, and passed.
The Chair presented to Congress the following message from the President, viz:
Executive Department,
Richmond, December 16, 1861.
To the honorable President of the Congress.
Sir: I herewith transmit to the Congress the report of the honorable Secretary of War, with accompanying documents.
JEFFERSON DAVIS.
Mr. Kenner offered the following resolution, viz:
Resolved, That this House will, on its adjournment on Thursday, the nineteenth instant, take a recess until the thirteenth day of January next.
The Chair laid before Congress a communication from the Secretary of the Navy, containing estimates "for the construction of fifty additional gunboats;"
which was referred to the Committee on Finance.
Congress took up the resolution authorizing the Secretary of Congress to employ temporary assistants.
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On motion of Mr. Venable, the resolution was amended so as to relate back and allow the payment to William Martin of the sum of $8 for two days' service in the Secretary's office on the 14th and 16th days of this month.
The resolution as amended was agreed to and reads as follows, viz:
A resolution to authorize the Secretary of Congress to employ temporary assistants.
The Congress of the Confederate States of America do resolve, That the Secretary of the Congress may employ assistants to aid in bringing up the business until the end of the session, who shall be paid at the rate of four dollars per day: Provided, That the chairman of the Committee on Accounts shall countersign said Secretary's certificates on the contingent fund of Congress for the pay of said assistants.
And this resolution shall so far relate back as to allow the payment to William Martin of the sum of eight dollars for two days' service in the Secretary's [office] on the fourteenth and sixteenth days of this month.
Congress adjourned until 12 o'clock to-morrow.
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