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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-SECOND DAY--WEDNESDAY, August 14, 1861.
OPEN SESSION.
Congress met pursuant to adjournment, and was opened with prayer by the Rev. Dr. Nelson.
Congress then resolved itself into secret session.
SECRET SESSION.
Congress being in secret session,
Mr. Tyler presented the petition of the Branch Bank of Virginia, at Portsmouth; which was referred to the Committee on Claims, without being read.
Also, a petition in relation to revenue affairs; which was referred to the Committee on Commercial Affairs, without, being read.
Mr. Sparrow, from the Committee on Military Affairs, reported
A bill to provide for the appointment of surgeons and assistant surgeons for hospitals;
which was read first and second times, engrossed, read third time, and passed.
Congress then resumed the consideration of the unfinished business of yesterday, which was the consideration of the fourth section of
A bill to authorize the issue of Treasury notes, and to provide a war tax for their redemption.
Mr. Johnston of Virginia moved to amend by adding at the end of the section the following words, to wit:
Provided, That property of the above descriptions, owned by joint stock companies, the stock of which is assessed and taxed by this bill, shall be exempt from assessment and taxation.
Mr. Macfarland, at the instance of the State of Virginia, demanded that the yeas and nays of the whole body be recorded thereon; which are as follows, to wit:
Yea: Louisiana, North Carolina, and Virginia, 3.
Nay: Alabama, Arkansas, Florida, Georgia, Mississippi, South Carolina, Tennessee, and Texas, 8.
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So the amendment was not agreed to.
Mr. Walker moved to amend by adding at the end of the section the following proviso, to wit:
And provided further, That the property of colleges and schools, and of charitable or religious corporations or associations, actually used for the purposes for which such colleges, schools, corporations, or associations were created, shall be exempt from taxation under this act.
The amendment was agreed to.
Mr. Johnson to Virginia moved to amend by adding the following words, to wit:
Provided, That nothing herein contained shall be construed to require the assessment and taxation of property of the above descriptions owned directly or indirectly by any State of this Confederacy.
Mr. Hemphill moved to amend the amendment by substituting in lieu thereof the following, to wit:
Provided, That all public lands and all property owned by a State for public purposes be exempt from taxation.
The substitute was agreed to.
The question then recurring upon the adoption of the amendment as amended, the same was agreed to.
So the section as amended reads as follows, to wit:
Section 5 being under consideration, Mr. Memminger moved to amend the same by filling the blank therein with the words "two thousand."
The amendment was agreed to.
Mr. Thomason moved to amend by striking out the words "first day of November" and inserting in lieu thereof the words "first day of December."
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The amendment was not agreed to.
Mr. Johnston of Virginia moved to amend by striking out the words "tax collectors" and inserting in lieu thereof the words "chief collector."
The amendment was not agreed to.
So the section as amended reads as follows, to wit:
Mr. Shorter, from the Committee on Engrossment, reported as correctly engrossed and enrolled
An act to provide for the appointment of surgeons and assistant surgeons for hospitals.
The ninth section being under consideration; which is as follows, to wit:
Mr. Brooke moved to amend by inserting after the word "next" the following, to wit:
except of lands and slaves, which shall be valued according to the valuation of such property on the first day of January last;
and, at the instance of the State of Mississippi, demanded that the yeas and nays of the whole body be recorded; which are as follows, to wit:
Yea: Arkansas and Texas, 2.
Nay: Alabama, Florida, Georgia, Louisiana, North Carolina, South Carolina, Tennessee, and Virginia, 8.
Divided: Mississippi, 1.
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So the amendment was not agreed to.
Mr. Smith moved to amend by inserting after the word "assessments" the following, to wit: "as well as applications for the reduction of a double tax, when such may have been incurred, to a single tax."
The amendment was agreed to.
So the section as amended reads as follows, to wit:
A message was received from the President by the hands of his Private Secretary, Mr. Josselyn, informing Congress that the President has this day approved and signed
An act to provide for the appointment of surgeons and assistant surgeons for hospitals.
Section 10 being under consideration; which is as follows, to wit:
Mr. Perkins moved to amend by adding at the end of the section the following, to wit:
whose duty it shall be to inform the governors of the several States of the amounts assessed against each State, and in the event of the payment, in specie or its equivalent, by any State of the amount assessed against it, into the Treasury of the Confederate States on or before thenext, it shall be entitled to a deduction of fifteen per cent upon the amount paid in, and no tax shall be collected within said State under the provisions of this bill.
Mr. Toombs moved to amend the amendment by filling the blank with "the first day of March."
The amendment was not agreed to.
Mr. Memminger moved to amend the amendment by filling the blank with "first day of April."
The amendment was agreed to.
Mr. Chesnut moved to lay on the table the amendment of Mr. Perkins as amended.
The motion prevailed.
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The eleventh section being under consideration, Mr. Memminger moved to amend by striking out the words "the first day of May" and inserting in lieu thereof the words "the first day of April;" and the vote having been taken thereon by States, resulted as follows, to wit:
Yea: Alabama, Georgia, and Mississippi, 3.
Nay: Arkansas, Florida, Louisiana, North Carolina, South Carolina,
So the amendment was not agreed to.
Mr. Thomas moved to amend by striking out the section after the words "distress of" and inserting in lieu thereof the words "any property exempt from levy and sale by executions at law under the laws of the several States."
The amendment was not agreed to.
Mr. Thomason moved to amend by inserting after the word "plow" the words "and farming utensils."
The amendment was agreed to.
Mr. Memminger moved to amend by inserting after the word "or" the word "such" and after the word "apparel" the words "as may be."
The amendment was agreed to.
Mr. Thomason moved to amend by inserting after the word "newspapers" the words "if any be published in his district" and after the words "places in" the words "each township, ward, or precinct within."
The amendment was agreed to.
Mr. Thomason moved to amend by striking out the words "first day of May aforesaid" and inserting in lieu thereof the words "such failure."
The amendment was not agreed to.
Mr. Orr of Mississippi moved to amend by adding at the end of the section the following, to wit:
And provided further, That any person from whom taxes may be due under this act, having in his possession a bond which may have been issued to him under the second section of this act for the proceeds of his produce or military stores may present said bond to the collector, whose duty it shall be to indorse on said bond the amount of tax due from such person, and the collector shall not collect the amount from such person, but the indorsement so made shall be a credit to the Government on the bond due such person for the amount so indorsed; and each collector shall keep a book in which he shall duplicate all such indorsements when made, and transmit a copy thereof with his report to the chief collector, and the chief collectors, on receipt of these statements, shall immediately transmit them to the Secretary of the Treasury.
The amendment was not agreed to.
Mr. Sparrow introduced a resolution, which was read and agreed to, instructing the Committee on Military Affairs to inquire and report what provision, if any, has been made for the establishment of movable hospitals for regiments in the field, and if no such provision has been made, to report a bill providing therefor, should it in their opinion be expedient to do so.
On motion of Mr. Rhett,
Congress then adjourned until 11 o'clock to-morrow morning.
EXECUTIVE SESSION.
Congress being in executive session,
The Chair laid before the body a communication from the President, nominating, for advice and consent, J. W. B. Greenhow, of Georgia,
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late a passed assistant surgeon in the Navy of the United States, to be a surgeon in the Navy of the Confederate States; also a communication from the President, nominating, for the advice and consent of Congress, Israel Greene, of Virginia, a captain in the Marine Corps of the Confederate States, to be adjutant of the corps, with the rank of major; which were referred to the Committee on Naval Affairs.
The Chair also laid before Congress a communication from the President, transmitting, for advice and consent, a list of appointments for collectors, made during the recess of Congress, viz:
William H. Harrison, for Richmond, Va.; J. J. Simpkins, for Norfolk and Portsmouth, Va.; William G. Singleton, for New Berne, N. C.; Oliver S. Dewey, for Ocracoke, N. C.; J. F. Bell, for Beaufort, N. C.; James T. Miller, for Wilmington, N. C.; and Jesse Thomas, for Nashville, Tenn.;
which was referred to the Committee on Commercial Affairs.
Congress resumed legislative session.
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