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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 --MONDAY, April 6, 1863.

Journal of the Congress of the Confederate States of America, 1861-1865 [Volume 3]
MONDAY, April 6, 1863.

OPEN SESSION.

Mr. Maxwell presented a memorial in behalf of certain destitute families taken from and near the city of Pensacola, Fla., by military authority; which was referred to the Committee on Claims.

Mr. Brown (by leave) introduced the following bills; which were severally read the first and second times and referred to the Committee on Naval Affairs:

• S. 106. A bill to create a provisional navy of the Confederate States;
• S. 107. A bill to provide for the transfer of persons serving in the Army to the Navy; and
• S. 108. A bill to amend an act entitled "An act to regulate impressments," approved March 26, 1863.

Mr. Clay (by leave) introduced

A bill (S. 109) to provide for retiring officers of the Army;
which was read the first and second times and referred to the Committee on Military Affairs.

Mr. Phelan, from the Committee on Printing, to whom was referred the bill (S. 13) in relation to the public printing, reported it without amendment.

On motion by Mr. Phelan,

Ordered, That it be printed.

The Senate resumed, as in Committee of the Whole, the consideration of the bill (S. 59) to amend an act entitled "An act to authorize the Secretary of the Navy to make certain contracts without advertising for proposals," approved August 29, 1861; and no amendment being made, the bill 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 Secretary request the concurrence of the House of Representatives therein.

The Senate resumed, as in Committee of the Whole, the consideration of the joint resolution (S. 4) in relation to the free navigation of the Mississippi River; and

On motion by Mr. Clay,

Ordered, That the further consideration thereof be postponed until to-morrow.

The Senate proceeded, as in Committee of the Whole, to the consideration of the joint resolution (H. R. 5) relative to general orders issued from the Adjutant-General's Office; and

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On motion by Mr. Sparrow,

Ordered, That it be postponed indefinitely.

The Senate proceeded, as in Committee of the Whole, to the consideration of the bill (S. 68) to abolish all ports of delivery in the Confederate States; and

On motion by Mr. Clay,

Ordered, That the further consideration thereof be postponed until to-morrow.

The Senate proceeded, as in Committee of the Whole, to the consideration of the bill (S. 69) for the confiscation of the leasehold interest and shares of stock owned by the American Telegraph Company and other alien enemies in the lines of telegraph in the Confederate States; and

On motion by Mr. Semmes,

Ordered, That the further consideration thereof be postponed until to-morrow.

The Senate resumed, as in Committee of the Whole, the consideration of the bill (S. 70) declaring the telegraph a part of the postal system of the Confederate States, and to provide for working the same; and

On motion by Mr. Semmes,

Ordered, That the further consideration thereof be postponed until to-morrow.

The Senate proceeded, as in Committee of the Whole, to the consideration of the bill (H. R. 17) to aid committees of Congress in the investigation of matters referred to them, and to punish false swearing before said committees; and the reported amendment having been agreed to, the bill was reported to the Senate and the amendment was concurred in.

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

The said bill, as amended, was read the third time.

Resolved, That it pass with an amendment.

Ordered, That the Secretary request the concurrence of the House of Representatives in the amendment.

The Senate proceeded, as in Committee of the Whole, to the consideration of the bill (S. 54) for the relief of Mrs. Laura Harper, wife of Col. R. W. Harper, commanding First Regiment of Arkansas Cavalry; and no amendment being made, the bill was reported to the Senate.

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

The said bill was read the third time.

On the question,

Shall the bill now pass?

• It was determined in the negative,
• Yeas ... 11
• Nays ... 11

The vote having been taken by yeas and nays, conformably to the ninth section of the first article of the Constitution,

Those who voted in the affirmative are,

Messrs. Caperton, Clay, Haynes, Maxwell, Mitchel, Oldham, Peyton, Phelan, Semmes, Sparrow, and Yancey.

Those who voted in the negative are,

Messrs. Barnwell, Brown, Clark, Davis, Dortch, Henry, Hill, Hunter, Johnson of Georgia, Orr, and Simms.

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So it was

Resolved, That this bill do not pass, two-thirds of the Senators present not voting in favor thereof.

Mr. Brown (by leave) introduced

A bill (S. 110) to authorize the Secretary of the Navy to purchase a site for a laboratory and magazine, near the city of Richmond, for the preparation and safe-keeping of ordnance stores;
which was read the first and second times and referred to the Committee on Naval Affairs.

On motion by Mr. Yancey,

The Senate resolved into secret legislative session.

The doors having been opened,

The following message was received from the House of Representatives, by Mr. McDonald:

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

• H. R. 26. An act for the assessment and collection of taxes; and
• H. R. 27. An act explanatory of an act entitled "An act to authorize the President to accept and place in the service certain regiments and battalions heretofore raised," approved on the 11th day of October, 1862.

And they have refused to pass the bill of the Senate (S. 10) in relation to substitutes.

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

Mr. Dortch, from the committee, reported that they had examined and found truly enrolled a bill and joint resolution of the following titles:

• S. 114 (of the last session). An act for the relief of certain officers of the Navy and of the Marine Corps; and
• S. 10. Joint resolution authorizing the Postmaster-General to extend the time for receiving bids for transportation of the mails in the States therein named.

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

Mr. Davis submitted the following resolution for consideration:

Resolved, That henceforward the Senate will take a recess each day from half past three o'clock until seven o'clock postmeridian.

The bills received this day from the House of Representatives for concurrence were severally read the first and second times.

Ordered, That the bill numbered 26 be referred to the Committee on Finance and the bill numbered 27 to the Committee on Military Affairs.

Mr. Burnett submitted the following motion for consideration:

Ordered, That the vote on rejecting the bill (S. 54) for the relief of Mrs. Laura Harper, wife of Col. R. W. Harper, commanding First Regiment of Arkansas Cavalry, be reconsidered.

On motion by Mr. Burnett,

The Senate adjourned.

SECRET SESSION.

Mr. Hunter, from the Committee on Finance, to whom was referred the bill (H. R. 18) to lay taxes for the common defense and carry on the Government of the Confederate States, submitted a report (No. 9); which was read and ordered to be printed.

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On motion by Mr. Clay, and by unanimous consent,

Ordered, That 250 additional copies of the said report be printed in confidence for the use of the Senate.

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

Richmond, Va., April 6, 1863.

To the Senate and House of Representatives:

I herewith transmit a communication from the Secretary of the Navy, to be read in secret session.

I invite your especial attention to the subject he presents.

JEFFERSON DAVIS.

The message was read.

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

The Senate resumed, as in Committee of the Whole, the consideration of the bill (H. R. 18) to lay taxes for the common defense and carry on the Government of the Confederate States.

On the question to agree to the following reported amendment:

Strike out all after the enacting clause and insert:

That a tax of ten per centum shall be levied and collected upon the value of all naval stores, tobacco manufactured or unmanufactured, cotton, flour, sugar, rice, and other agricultural products not owned by the producers on the first day of July next, and on the value of all cotton and tobacco owned by the producers on the first day of July next, and of the growth of any year preceding the year eighteen hundred and sixty-three, a tax of five per centum; and on all moneys on hand, or on deposit on the first day of July next, a tax of one per centum: Provided, That all moneys owned, held, or deposited beyond the limits of the Confederate States shall be valued at the current rate of exchange in Confederate Treasury notes, and the said tax shall be assessed on the first day of July next, or as soon thereafter as may be practicable, and be collected on the first day of October next.

• Sec. 2. Every person engaged or intending to engage in any business named in the fifth section of this act shall within sixty days after the passage of this act, or at the time of beginning business, and on the first day of January in each year thereafter, register with the district collector, in such form as the commissioner of taxes shall prescribe, a true account of the name and residence of each person, firm, or corporation engaged or interested in the business, with a statement of the time for which and the place and manner in which the same is to be conducted, and of all other facts going to ascertain the amount of tax upon such business for the past or the future, according to the provisions of this act. At the time of such registry there shall be paid to the collector the specific tax for the year ending on the next thirty-first of December, and such other tax as may be due upon sales or receipts in such business at the time of such registry, as herein provided; and the collector shall give to the person making such registry a copy thereof, with a receipt for the amount of tax then paid.
• Sec. 3. Any person failing for ten days to make the registry, and to pay the tax required by the preceding section, shall, in addition to all other taxes upon his business imposed by this act, pay double the amount of the specific tax on such business, and a like sum for every thirty days of such failure.
• Sec. 4. Except where herein otherwise provided, there shall be a separate registry and tax for each business mentioned in the fifth section of this act, and for each place of conducting the same, but no tax shall be required for the mere storage of goods at a place other than the registered place of business. Upon every change in the place of conducting a registered business, there shall be a new registry, but no additional tax shall be required. Upon the death of any person conducting a business registered and taxed as herein required, or upon the transfer of the business to another, the business shall not be subjected to any additional tax, but there shall be a new registry in the name of the person authorized by law to continue the business.
• Sec. 5. That upon each trade, business, or occupation hereinafter named, the following taxes shall be levied and paid for the year ending on the thirty-first of December, eighteen hundred and sixty-three, and for each and every year thereafter, viz:
  • I. Bankers shall pay five hundred dollars. Every person shall be deemed a banker within the meaning of this act who keeps a place of business where credits are opened in favor of any person, firm, or corporation, by the deposit or collection of

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    money or currency, and by whom the same, or any part thereof, shall be paid out or remitted upon the draft, check, or order of such creditor; but not to include any bank legally authorized to issue notes as circulation, nor agents for the sale of merchandise for account of producers or manufacturers.

  • II. Auctioneers shall pay fifty dollars and two and a half per centum on the gross amount of sales made: Provided, however, That on all sales at auction of stocks or securities for money, the tax shall be one-fourth of one per centum on the gross amount of sales. Every person shall be deemed an auctioneer, within the meaning of this act, whose occupation it is to offer property for sale to the highest or best bidder at public outery. The tax upon the auctioneers shall be deemed a tax upon the personal privilege, to be paid by each individual engaged in the business, and without regard to the place at which the same is conducted. No tax shall be required upon auction sales made for dealers in a business registered and taxed, and at their places of business, or upon official sales at auction, made by judicial or executive officers, or by personal representatives, guardians, or committees.
  • III. Wholesale dealers in liquors of any and every description, including distilled spirits, fermented liquors, and wines of all kinds, shall pay two hundred dollars and five per centum on the gross amount of sales made. Every person, other than the distiller or brewer, who shall sell, or offer for sale, any such liquors or wines in quantities of more than three gallons at one time, to the same purchaser, shall be regarded as a wholesale dealer in liquors, within the meaning of this act. All persons who shall sell, or offer for sale, any such liquors or wines in quantities less than three gallons at one time, to the same person, shall be regarded as a retail dealer in liquors.
  • IV. Retail dealers in liquor, including distilled spirits, fermented liquors, and wines of every description, shall pay one hundred dollars and ten per centum on the gross amount of all sales made.
  • V. Retail dealers shall pay fifty dollars and two and a half per centum on the gross amount of sales made. Every person whose business or occupation it is to sell or offer to sell groceries, or any goods, wares, merchandise, or other things of foreign or domestic production, in less quantities than a whole original piece or package at one time, to the same person (not including wines, spirituous or malt liquors), shall be regarded as a retail dealer under this act: Provided, however, That any mechanic who shall sell only the products of the labor of himself and his own family shall be exempt from this tax.
  • VI. Wholesale dealers shall pay two hundred dollars and two and a half per centum on the gross amount of all sales made. Every person whose business or occupation it is to sell or offer to sell groceries, or any goods, wares, or merchandise of foreign or domestic production, by one or more original package or piece at one time, to the same purchaser (not including wines, spirituous or malt liquors), shall be deemed as a wholesale dealer under this act; but, having been registered as a wholesale dealer, such person may also sell, as aforesaid, as a retailer.
  • VII. Pawnbrokers shall pay two hundred dollars. Every person whose business or occupation it is to take or receive, by way of pledge, favor, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever for the repayment or security of money lent thereon, shall be deemed a pawnbroker under this act.
  • VIII. Distillers shall pay two hundred dollars and also twenty per cent on the gross amount of all sales made. Every person or copartnership who distills or manufactures spirituous liquors for sale shall be deemed a distiller under this act: Provided, however, That distillers of fruit, for ninety days or less, shall pay sixty dollars and also fifty cents per gallon on the first ten gallons and two dollars per gallon on all spirits distilled beyond that quantity.
  • IX. Brewers shall pay one hundred dollars and two and a half per centum on the gross amount of sales made. Every person who manufactures fermented liquors of any name or description for sale from malt, wholly or in part, shall be deemed a brewer under this act.
  • X. Keepers of hotels, inns, and taverns shall pay twenty dollars. Every place where food and lodgings are provided for and furnished travelers and sojourners in view of payment therefor, the income of which amounts to five hundred dollars from that source, shall be regarded a hotel, inn, or tavern under this act.
  • XI. Keepers of eating houses shall pay forty dollars. Every place where food or refreshments of any kind are provided for casual visitors, and sold for consumption therein, and every boarding house in which there shall be six boarders or more shall be deemed an eating house under this act.
  • XII. Brokers shall pay two hundred dollars. Any person whose business it is to purchase and sell stocks, coined money, bank notes, or other securities for themselves

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    or others, or who deals in exchange relating to money, shall be deemed a broker under this act.

  • XIII. Commercial brokers shall pay two hundred dollars and two and a half per centum upon all sales made. Any person or firm, except one registered as wholesale dealer or banker, whose business it is, as the agent of others, to purchase or sell goods or seek orders therefor in original or unbroken packages, or produce consigned by others than the producers, or to manage business matters for the owners of vessels, or for the shippers or consignors of goods, or whose business it is to purchase, rent, hire, or sell real estate or negroes, shall be deemed a commercial broker under this act.
  • XIV. Tobacconists shall pay fifty dollars and two and a half per cent on gross amount of sales. Any person whose business it is to sell at retail cigars, snuff, or tobacco in any form shall be deemed a tobacconist under this act, but registered wholesale and retail dealers shall not be taxed as tobacconists.
  • XV. Theaters shall pay five hundred dollars and five per cent on all receipts, which tax shall be paid by the owner of the building. Every edifice used for the purpose of dramatic or operatic representations, plays, or performances, and not including halls rented or used occasionally for concerts or theatrical representations, shall be regarded as a theater under this act. Each circus shall pay one hundred dollars and a tax of ten dollars for each exhibition, which tax shall be paid by the manager thereof. Every building, tent, or space, or area where feats of horsemanship or acrobatic sports are exhibited shall be regarded as a circus under this act. Jugglers and other persons exhibiting shows shall pay fifty dollars. Every person who performs by sleight of hand shall be regarded as a juggler under this act: Provided, That no registry made in one State shall be held to authorize exhibitions in another State, and but one registry shall be required under this act to authorize exhibitions in any one State.
  • XVI. Bowling alleys and billiard rooms stroll pay forty dollars for each alley or billiard table registered, which tax shall be paid by the owner thereof. Every place or building where bowls are thrown or billiards played and open to the public with or without price shall be regarded as a bowling alley or billiard room, respectively, under this act.
  • XVII. Livery stable keepers shall pay fifty dollars. Any person whose occupation or business is to keep horses for hire or to let shall be regarded as a livery stable keeper under this act.
  • XVIII. Cattle brokers shall pay the sum of fifty dollars and two and a half per centum on the gross amount of sales made. Any person whose business it is to buy and sell and deal in cattle, horses, hogs, or sheep shall be considered a cattle broker.
  • XIX. Butchers and bakers shall pay the sum of fifty dollars and one per centum on the gross amount of sales made. Any person whose business it is to butcher and sell, or offer for sale, in open market or otherwise, the flesh of cattle, hogs, and sheep, shall be deemed a butcher under this act; and any person whose business it is to bake and sell, or offer for sale, bread or cakes of any description, pies and such like articles, shall be deemed a baker under this act.
  • XX. Peddlers shall pay fifty dollars and two and a half per cent on the gross sales. Any person, except persons engaged in peddling exclusively periodicals, books, newspapers published in the Confederate States, Bibles or religious tracts, who sells, or offers to sell, at retail, goods, wares, or other commodities, traveling with his goods from place to place, in the streets, or through different parts of the country, shall be deemed a peddler under this act: Provided, That any peddler who sells, or offers to sell, dry goods, foreign or domestic, by one or more original pieces or packages at one time, to the same person or persons as aforesaid, shall pay one hundred dollars and two and a half per cent on the gross sales; and any person who peddles jewelry shall pay fifty dollars and two and a half per centum on the gross sales. The tax upon peddlers shall be deemed a tax upon the personal privilege, to be paid by each individual engaged in the business, without regard to the place at which the same is conducted.
  • XXI. Apothecaries shall pay fifty dollars and two and a half per centum on the gross amount of sales made. Every person who keeps a shop or building where medicines are compounded or prepared, according to prescriptions of physicians, and sold, shall be regarded as an apothecary under this act.
  • XXII. Photographers shall pay the sum of fifty dollars and two and a half per centum on the gross amount of sales made. Any person or persons who make for sale photographs, ambrotypes, daguerreotypes, or pictures on glass, metal, paper, or other material, by the action of light, shall be regarded as a photographer under this act.
  • XXIII. Lawyers actually engaged in practice shall pay fifty dollars. Every person whose business it is, for fee or reward, to prosecute or defend causes in any

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    court of record or other judicial tribunal of the Confederate States, or of any States, or give advice in relation to causes or matters pending therein, stroll be deemed to be a lawyer within the meaning of this act.

  • XXIV. Physicians, surgeons, and dentists, actually engaged in practice, shall pay fifty dollars. Every person whose business it is, for fee or reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon, or dentist within the meaning of this act, as the case may be; and the provisions of paragraph number twenty-one shall not extend to physicians who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients. The tax upon lawyers, physicians, surgeons, and dentists shall be deemed a tax upon the personal privilege, to be paid by each individual in the business, and without regard to the place at which the same is conducted: Provided, That the provisions of this act shall not apply to physicians and surgeons exclusively engaged in the Confederate service.
  • XXV. Confectioners stroll pay fifty dollars and two and a half per centum on the gross amount of all sales. Every person who sells at retail confectionery, sweetmeats, comfits or other confects, in any building, shall he regarded as a confectioner under this act.
• Sec. 6. And every person registered and taxed upon the gross amount of sales, as aforesaid, shall be required, on the first day of July, eighteen hundred and sixty-three, to make a list or return to the collector of the district of the gross amount of such sales as aforesaid, to wit: From the first day of April to the thirtieth day of June, eighteen hundred and sixty-three, inclusive; and at the end of every three months, or within ten days thereafter, after the said first day of July, eighteen hundred and sixty-three, make a list or return to the collector of the district of the gross amount of such sales made, as aforesaid, with the amount of tax which has accrued or should accrue thereon, which list shall have annexed thereto a declaration under oath, or affirmation in form and manner as may be prescribed by the commissioner of taxes, that the same is true and correct, and shall at the same time, as aforesaid, pay to the collector the amount of tax thereupon, as aforesaid, and in default thereof shall pay a penalty in double the amount of the tax.
• Sec. 7. That upon the salaries of all salaried persons serving in any capacity whatever, except upon the salaries of persons in the military or naval service, there shall be levied and collected a tax of one per centum on the gross amount of such salary when not exceeding fifteen hundred dollars, and two per centum upon any excess over that amount, to be levied and collected at the end of each year in the manner prescribed for other taxes enumerated in this act: Provided, That no taxes shall be imposed by virtue of this section on the salary of any person receiving a salary not exceeding one thousand dollars per annum, or at a like rate for another period of time, longer or shorter, nor of any person whose salary is prohibited to be diminished by the Constitution of the Confederate States, or of any State.
• Sec. 8. That the Secretary of the Treasury shall cause to be assessed and ascertained on the first of January next, or as soon thereafter as practicable, the income and profits derived by each person, joint stock company, and corporation, from every occupation, employment, or business in which they may have been engaged, and from every investment of labor, skill, property, or money, and the income and profits derived from any other source whatever, during the calendar year preceding the said first day of January next, and the said income and profit shall be ascertained, assessed, and taxed in the manner hereinafter prescribed.
  • I. If the income be derived from rents of houses, lands, tenements, manufacturing or mining establishments, fixtures and machinery, mills, springs of salt or oil, or veins of coal iron or other minerals, there shall be deducted from the gross amount of the annual rent a sum sufficient for the necessary annual repairs, not exceeding ... per centum on said rent.
  • II. If the income be derived from any manufacturing or mining business, there shall be deducted from the gross value of the products of the year, first, the rent of the establishment and fixtures, if actually rented and not owned by the person prosecuting the business; second, the cost of the labor actually hired and paid for; third, the actual cost, of the raw material purchased and manufactured.
  • III. If the income he derived from navigating enterprises, there shall be deducted from the gross earnings, including the value of freights on goods shipped by the person running the vessel, the hire of the heat or vessel, if not owned by the person running the same, or if owned by him, a reasonable allowance for the wear and tear of the same, not exceeding ten per cent per annum, and also the cost of running the boat or vessel.
  • IV. If the income be derived by the taxpayer from shipbuilding, there shall be deducted from the gross receipts of his occupation, including the value of the ship

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    when finished, if built for himself, the cost of the labor actually hired and paid by himself, and the prime cost of the materials if purchased by him.

  • V. If the income be derived by the taxpayer from the sale of merchandise or any other property, real or personal, there shall be deducted from the gross amount of sales the prime cost of the property sold, including the cost of transportation, salaries of clerks actually paid, and the rent of buildings employed in the business, if hired and not owned by himself.
  • VI. If the income be derived by the taxpayer from any other occupation, profession, employment, or business, there shall be deducted from the gross amount of fees, compensation, profits, earnings or commissions, the salaries of clerks actually paid and the rent of the office or other building used in the business if hired and not owned by himself, the cost of labor actually paid and not owned by himself, and the cost of material other than machinery purchased for the use of his business, or to be converted into some other form in the course of his business. The income derived from all other sources shall be subject to no deduction whatever, except the interest on Confederate bonds, stocks, and call certificates, which shall be exempt from taxation. Nor shall foreigners be subject to a tax upon any other income than that derived from property owned or occupations and employments pursued by them within the Confederate States. When the income shall be thus ascertained, all of those which do not exceed five hundred dollars per annum shall be exempt from taxation. All annual incomes between five hundred dollars and fifteen hundred dollars shall pay a tax of five per cent on their amount, and all annual incomes between fifteen hundred dollars and ten thousand dollars shall pay a tax of ten per cent on their amount. All annual incomes between ten thousand dollars and fifteen thousand dollars shall pay a tax of twelve and a half per cent on their amount, and all annual incomes of more than fifteen thousand dollars shall pay a tax of fifteen per centum upon their amount. All joint stock companies and corporations shall reserve one-tenth of the annual earnings set apart for dividend and reserve fund, to be paid to the collector of the Confederate tax, and the dividend then paid to the stockholder shall not be estimated as a part of his income for the purposes of this act. The tax hereby laid shall be payable on the first of January next. All persons shall give in an estimate of their income and profits derived from any other source whatever, and in doing so shall first state the gross amount of their receipts as individuals or members of a firm or partnership, and also state particularly each item for which a deduction is to be made and the amount to be deducted for it: Provided, however, That the incomes and profits upon which the above tax is to be imposed shall not be deemed to include the products of land which are taxed in kind as hereinafter described: Provided further, That in case the annual earnings of said joint stock companies and corporations set apart as aforesaid shall give a profit of more than ten and less than twenty per cent upon their capital stock paid in, one-eighth of said sum so set apart shall be paid as a tax to the collector aforesaid, and in case said sum so set apart shall give a profit of more than twenty per cent on their capital stock paid in, one-sixth thereof shall be reserved and paid as aforesaid,
• Sec. 9. That if the assessor shall be dissatisfied with the statement or estimate of income and profits derived from any source whatever, other than products in kind, which the taxpayer is required to render, or with any deduction claimed by said taxpayer, he shall select one disinterested citizen of the vicinage as a referee, and the taxpayer shall select another, and the two thus selected shall call in a third, who shall investigate and determine the facts in reference to said estimate and deductions, and fix the amount of income and profits on which the taxpayer shall be assessed, and a certificate signed by a majority of the referees shall be conclusive as to the amount of income and profits on which the taxpayer shall be assessed: Provided, That if any person shall fail or refuse to render the statement or estimate aforesaid, or shall fail or refuse to select a referee as aforesaid, the assessor shall select three referees, who shall fix the amount of income and profits on which the taxpayer shall be assessed from the best evidence they can obtain, and a certificate signed by a majority of said referees shall be conclusive on the taxpayer: And provided further, That in any case submitted to referees, if they or a majority of them shall find and certify that the statement or estimate of income and profits rendered by the taxpayer does not contain more than four-fifths of the true and real amount of his taxable income and profits, then the taxpayer, in addition to the income tax on the true amount of his income and profits ascertained and assessed by the referees, shall pay ten per centum on the amount of said income tax, and the assessor shall be entitled to one-fifth of said additional ten per centum over and above all other fees and allowances: And provided further, That the assessor may administer oaths to the referees, the taxpayer, and any witness before the referees in regard to said estimate, and any deduction claimed or any fact in reference thereto, in such form as the Secretary of the Treasury may prescribe.

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• Sec. 10. Each farmer and planter in the Confederate States, after reserving for his own use one hundred bushels of the corn and thirty bushels of the wheat produced in the present year, shall pay and deliver to the Confederate Government, of the products of the present year, one-tenth of the wheat, corn, oats, rye, barley, buckwheat, or rice, and of the cured hay and fodder; also, one-tenth of the sugar, molasses made of cane, cotton, wool, and tobacco; the cotton, ginned and packed, and tobacco, stemmed and packed in boxes, to be delivered by him on or before the first day of March in the next year. Each farmer or planter, after reserving twenty bushels of peas and beans, but not more than twenty bushels of both, for his own use, shall deliver to the Confederate Government for its use one-tenth of the peas, beans, and ground peas produced and gathered by him during the present year. As soon as the aforesaid crops are made ready for market the tax assessor, in case of disagreement between him and the taxpayer, shah proceed to estimate the same in the following manner: The assessor and the taxpayer shall each select a disinterested freeholder from the vicinage, who may call in a third in case of a difference of opinion, to settle the matter in dispute; or if the taxpayer neglects or refuses to select one such freeholder, the said assessor shall select two, who shall proceed to assess the crops as herein provided. If the crops are gathered, they shall ascertain the amount either by actual measurement or by computing the contents of the rooms or houses in which they are held when a correct computation is practicable by such a method, and the appraisers shall then estimate, under oath, the quantity and quality of said crops, including what may have been sold or consumed by the producer prior to said estimate, whether gathered or not, and the value of the portion thereof to which the Government is entitled, and shall give a written statement of this estimate to the said collector and a copy of the same to the producer. The said producer shall be required to deliver the articles thus described within two months from the time they have been estimated as aforesaid at some depot not more than eight miles from the place of production, in merchantable order, and if not delivered by that time in such order he shall be liable to pay twenty per cent more than the estimated value of the portion aforesaid, to be collected by the tax collector as hereinafter prescribed. The said estimate shall be conclusive evidence of the amount in money of tax due by the producer to the Government, and the collector is hereby authorized to proceed to collect the same by issuing a warrant of distress from his office under his signature in the nature of a writ fieri facias, and by virtue of the same to seize and sell any personal property on the premises of the taxpayer or elsewhere belonging to him, or so much thereof as may be necessary for the purpose of paying the tax and the additional twenty per cent aforesaid and costs; and said sale shall be made in the manner and form and after the notice required by the laws of the several States for judicial sales of personal property, and the said warrant of distress may be executed by the tax collector or any deputy by him appointed for that purpose, and the deputy executing the warrant shall be entitled to the same fees as are allowed in the respective States to sheriffs executing writs of fieri facias, said fees to be paid as costs by the taxpayer: Provided, That in all cases where the assessor and the taxpayer agree on the assessment of the crops and the value of the portion thereof to which the Government is entitled, no other assessment shall he necessary, but the estimate agreed on shall be reduced to writing and signed by the assessor and taxpayer and have the same force and effect as the assessment and estimate of disinterested freeholders hereinbefore mentioned, and two copies of such assessment and estimate thus agreed on and signed as aforesaid shall be made and one delivered to the producer and the other to the collector: And provided further, That the assessor is hereby authorized to administer oaths to the taxpayers and to witnesses in regard to any item of the estimate herein required to be made: And provided further, When agricultural produce in kind is paid for taxes, if payment be made by a tenant who is bound to pay his rent in kind, the tenth part of said rent in kind shall be paid in kind by the tenant to the Government as and for the tax of the lessor on said rent, and the receipt of the Government officer shall release the lessor from all obligation to include said rent in kind in his statement of income and discharge the tenant from so much of his rent to the lessor.
• Sec. 11. That every farmer, planter, or grazier shall exhibit to the assessor, on or before the first of March, eighteen hundred and sixty-four, an account of all the hogs he may have slaughtered since the passage of this act and before that time; after the delivery of this estimate to the post quartermaster hereinafter mentioned, by the assessor, the said farmer, planter, or grazier shall deliver an equivalent for one-tenth of the same in cured bacon, at the rate of seventy pounds of bacon to the one hundred weight of pork, for which he shall receive the value of four bushels of corn for every one hundred pounds of pork which he may have thus contributed by way of tithe, and also the price paid by him for the salt used in curing the same, at

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  the rate of one bushel for each one thousand weight of pork, and also one-tenth of any money which he may have paid for the purchase of the swine thus fattened and slaughtered. That on the first of November next, and each year thereafter, an estimate shall be made as hereinbefore provided of the value of all the neat cattle, horses, mules, and asses owned by each person in the Confederate States, and upon such value the said owners shall be taxed one per cent, to be paid on or before the first day of January next ensuing. If the grazier, or planter, or farmer shall have sold beeves since the passage of this act, and prior to the first day of November, the gross proceeds of such sales shall be estimated and taxed as income after deducting therefrom the money actually paid for the purchase of such beeves, if they have been actually purchased, and the value of the corn consumed by them. The estimate of these items shall be made in case of disagreement between the assessor and taxpayer as herein prescribed in other cases of income tax; and on each succeeding first day of November, the beeves sold during the preceding twelve months shall be estimated and taxed in the same manner.

• Sec. 12. That the Secretary of War shall divide the service of the Quartermaster's Department into two branches, one for the collection of the articles paid for taxes in kind, herein denominated post quartermaster, and the other for distribution to the proper points for supplying the Army, and for delivering cotton and tobacco to the agents of the Secretary of the Treasury. the tax assessor shall transfer the estimate of articles due from each person, by way of a tax in kind, to the duly authorized post quartermaster, taking from the said quartermaster a receipt which shall be filed as a voucher with the chief collector in settling his account, and a copy of this receipt shall be furnished by the chief collector to the auditor, settling the post quartermaster's account as a charge against him. The post quartermaster receiving the estimate shall collect from the taxpayer the articles which it specifies, and which he is bound to pay, and deliver as a tax to the Confederate Government. The post quartermaster shall be liable for the safe custody of the articles placed in his care, and shall account for the same, by showing that, after proper deductions for unavoidable loss, the residue has been delivered to the distributing agents as evidenced by their receipts. The said post quartermaster shall also state the accounts of the quartermasters receiving from him the articles delivered in payment of taxes in kind at his depot, and make a monthly report of the same to such officer as the Secretary of War may designate: Provided, That in case the post quartermaster shall be unable to collect the tax in kind, specified in the estimate delivered to him as aforesaid, he shall deliver to the district tax collector said estimate as a basis for the distress warrant authorized to be issued, and take a receipt therefor, and forward the same to the chief tax collector as a credit in the statement of the accounts of said post quartermaster: Provided, That any partial payment of said tax in kind shall be indorsed on said estimate before delivering the same to the district tax collector as aforesaid, and the receipt given to him therefor by the district tax collector shall specify said partial payment. When the articles thus collected through the payment of taxes in kind have been received at the depot as aforesaid, they shall be distributed to the agents of the Secretary of the Treasury, if they consist of cotton, wool, or tobacco, or to such places, if they be suitable for forage or subsistence, and in such manner as the Secretary of War may prescribe. Should the Secretary of War find that some of the agricultural produce thus paid in and suitable for forage and subsistence has been deposited in places where it can not be used either directly or indirectly for these purposes, he shall cause the same to be sold in such manner as he may prescribe, and t he proceeds of such sale shall be paid into the Treasury of the Confederate States. Should, however, the Secretary of War notify the Secretary of the Treasury that it would be impracticable for him to collect or use the articles taxed in kind, to be received in certain districts or localities, then the Secretary of the Treasury shall proceed to collect in said districts or localities the money value of said articles specified in said estimate, and said money value shall be due on the first day of January in each and every year, and be collected as soon thereafter as practicable.
• Sec. 13. That the estimates of income and profits, other than those payable in kind, and the statements or bills for the amount of the specific tax on occupations, employments, business, and professions, and of taxes on gross sales shall be delivered by the assessor to the collector of the district, who shall give him a receipt for the same and the said assessor shall file his receipt with the chief tax collector of the State, and the collector of the district, holding said estimates, statements, or bills, shall proceed to collect the same from the taxpayer. The money thus collected shall be paid to the chief tax collector of the State, accompanied by the estimates, statements, or bills aforesaid, delivered by the assessor to the district collector as aforesaid.
• Sec. 14. That every person who as trustee, guardian, tutor, curator or committee, executor or administrator, or as agent, attorney in fact or factor, of any person or

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  persons whether residing in the Confederate States or not, and every receiver in chancery, clerk, register, or ether officer of any court, shall be answerable for the doing of all such acts, matters, and things as shall be required to be done in order to the assessment of the money, property, products, and income under their control and the payment of taxes thereon, and shall be indemnified against all and every person for all payments on account of the taxes herein specified, and shall be responsible for all taxes due from the estates, income, money, or property in their possession or under their control.

• Sec. 15. The income and moneys of hospitals, churches, schools, and colleges which have been endowed shall be exempt from taxation under the provisions of this act.
• Sec. 16. This act shall be in force for two years after the expiration of the present year, and the taxes herein imposed for the present year shall be levied and collected each year thereafter in the manner and form herein prescribed, and for the said time of two years unless this act shall be sooner repealed.

On motion by Mr. Yancey, to amend the reported amendment by striking out "ten," section 1, line 1, and inserting "twenty,"

It was determined in the negative.

On motion by Mr. Yancey, to amend the reported amendment by striking out "ten," section 1, line 1, and inserting "fifteen,"

It was determined in the negative,
• Yeas ... 11
• Nays ... 11

On motion by Mr. Yancey,

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

Those who voted in the affirmative are,

Messrs. Caperton, Clark, Clay, Dortch, Haynes, Henry, Johnson of Georgia, Mitchel, Orr, Peyton, and Yancey.

Those who voted in the negative are,

Messrs. Baker, Barnwell, Burnett, Davis, Hill, Hunter, Maxwell, Oldham, Phelan, Semmes, and Sparrow.

On motion by Mr. Clay, to amend the reported amendment by striking out "ten," section 1, line 1, and inserting "twelve and one-half,"

It was determined in the negative,
• Yeas ... 11
• Nays ... 11

On motion by Mr. Clay,

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

Those who voted in the affirmative are,

Messrs. Caperton, Clark, Clay, Dortch, Haynes, Henry, Johnson of Georgia, Mitchel, Orr, Peyton, and Yancey.

Those who voted in the negative are,

Messrs. Baker, Barnwell, Burnett, Davis, Hill, Hunter, Maxwell, Oldham, Phelan, Semmes, and Sparrow.

On motion by Mr. Oldham, to amend the reported amendment by inserting after "cotton," where it occurs in the third and fifth lines of the first section, the word "wool,"

It was determined in the affirmative.

On motion by Mr. Yancey, to amend the reported amendment by inserting after "next," section 1, line 4,
excepting such articles as may then be held for family use, and not for sale, which fact may be determined by the oath of the taxpayer. The assessor, however, may, if in his opinion circumstances require it, take evidence as to the fact whether said article or articles are held solely for family use; and upon the value of all said articles held for family use on the first day of July next, a tax of five per cent,

It was determined in the negative.

On motion by Mr. Baker, to amend the reported amendment by striking out "naval stores," section 1, line 2,

It was determined in the negative.

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On motion by Mr. Yancey, to amend the reported amendment by inserting after "all," section 1, line 5, "naval stores,"

It was determined in the affirmative.

On motion by Mr. Yancey, to amend the reported amendment by inserting at the end of the first section:
Upon the value of all articles of agricultural or manufacturing production which shall be held by the producer or manufacturer for six months or more from the time of their production or manufacture, a tax of ten per centum shall be levied and collected, and upon the value of all such articles held by persons other than the producer or manufacturer six months or more after their purchase by him, after the first of July next, a tax of ten per centum shall be taxed and levied--the fact as to the time of said purchase to be ascertained by the oath of the person so holding the same,

It was determined in the negative,
• Yeas ... 8
• Nays ... 16

On motion by Mr. Yancey,

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

Those who voted in the affirmative are,

Messrs. Clark, Clay, Dortch, Maxwell, Mitchel, Oldham, Peyton, and Yancey.

Those who voted in the negative are,

Messrs. Baker, Barnwell, Brown, Burnett, Caperton, Davis, Haynes, Henry, Hill, Hunter, Johnson of Georgia, Orr, Phelan, Semmes, Simms, and Sparrow.

On motion by Mr. Hill, to amend the reported amendment by inserting after "sugar," section 1, line 3, "molasses, sirup,"

It was determined in the affirmative.

On motion by Mr. Clay, to amend the reported amendment by striking out "one," section 1, line 9, and inserting "two,"

It was determined in the affirmative.

On motion by Mr. Yancey, to amend the reported amendment by inserting after "next," section 1, line 14, "as soon thereafter as may be practicable,"

It was determined in the affirmative.

On motion by Mr. Caperton, to amend the reported amendment by inserting after "stores," section 1, line 2, the word "salt,"

It was determined in the affirmative.

On motion by Mr. Sparrow,

The Senate resolved into executive session.

EXECUTIVE SESSION.

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

Richmond, April 3, 1863.

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 rank affixed to their names, respectively.

JEFFERSON DAVIS.

War Department, Richmond, March 24, 1863.

Sir: I have the honor to recommend the following nominations for appointment in the Provisional Army of the Confederate States of America:

Page 255 | Page image

• OFFICERS, UNDER ACT APPROVED OCTOBER 11, 1862.
  • Captains.
    • W. J. Robinson, of Virginia, to be captain of cavalry, to raise a company of cavalry in the district of northwest Virginia, occupied by the enemy, to rank from February 23, 1863.
    • Samuel G. Beltzhoover, of Missouri, to be captain, to raise a company in Missouri, to rank from March 20, 1863.
• OFFICERS, UNDER ACT APPROVED OCTOBER 13, 1863.
  • Captains.
    • Lieut. F. Voigt, of Texas, Company G, Eighth Texas Regiment, to be captain Company B, same regiment, vice Capt. J. N. Lewelling, resigned December 30, 1862.
    • Lieut. John M. Payne, of Virginia, Company B, First Virginia Battalion, to be captain Company K, Forty-eighth Virginia Regiment, to rank February 14, 1863.
    • William Collins, of Virginia, to be captain Company H, Third Virginia Cavalry Regiment, to rank March 2, 1863.
    • Lieut. William C. Lord, of North Carolina, Seventh North Carolina Regiment, to be captain Company A, Fifty-seventh North Carolina Regiment, vice Capt. J. H. Sloan, died December 15, 1862.
  • First lieutenant.
    • Charles R. Skinker, of Virginia, to be first lieutenant Company K, Forty-eighth Virginia Regiment, to rank February 14, 1863.

I am, sir, respectfully, your obedient servant,

JAMES A. SEDDON,
Secretary of War.

To His Excellency Jefferson Davis,
President, etc.

The message was read.

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

Richmond, March 24, 1863.

The President.

Sir: I have the honor to recommend the following nominations for appointment in the Provisional Army of the Confederate States of America:

Second lieutenants.
• George D. Farrar, of Louisiana, to be second lieutenant, First Regiment Louisiana Artillery, February 27, 1863.
• A. L. Slack, of Louisiana, to be second lieutenant, First Regiment Louisiana Artillery, March 3, 1863.
• James McConnell, of Louisiana, to be second lieutenant, First Regiment Louisiana Artillery, March 6, 1863.
• L. Cecil Berrien, of Georgia, to be second lieutenant, First Georgia Regiment (enlisted men), February 19, 1863.
• John P. Fort, of Georgia, to be second lieutenant, First Georgia Regiment Regulars, March 14, 1863.
• Robert F. Dancy, of Georgia, to be second lieutenant, First Georgia Regiment Regulars, March 13, 1863.

I am, sir, respectfully, your obedient servant,

JAMES A. SEDDON,
Secretary of War.

The message was read.

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

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Richmond, March 2, 1863.

The President.

Sir: I have the honor to recommend the following nominations for appointment in the Provisional Army of the Confederate States of America:

Captains.
• William C. Preston, of South Carolina, for duty with First South Carolina Regiment Artillery, to rank from August 15, 1861.
• J. G. King, of South Carolina, for duty with First South Carolina Regiment Artillery, to rank from October 14, 1861.
• H. S. Farley, of South Carolina, for duty with First mouth Carolina Regiment Artillery, to rank from October 14, 1861.
• W. H. Peronneau, of South Carolina, for duty with First South Carolina Regiment Artillery, to rank from October 31, 1861.
• F. H. Harleston, of South Carolina, for duty with First South Carolina Regiment Artillery, to rank from January 1, 1862.
• D. G. Fleming, of South Carolina, for duty with First South Carolina Regiment Artillery, to rank from January 1, 1862.
• J. C. Mitchel, of South Carolina, for duty with First South Carolina Regiment Artillery, to rank from March 25, 1862.

First lieutenants.
• S. R. Proctor, of South Carolina, for duty with First South Carolina Battalion Sharpshooters, October 30, 1862.
• F. D. Blake, of South Carolina, for duty with First South Carolina Regiment Artillery, July 6, 1861.
• Henry R. Lesesne, of South Carolina, for duty with First South Carolina Regiment Artillery, August 2, 1861.
• A. S. Gaillard, of South Carolina, for duty with First South Carolina Regiment Artillery, October 14, 1861.
• McMillan King, of South Carolina, for duty with First South Carolina Regiment Artillery, October 14, 1861.
• Julius M. Rhett, of South Carolina, for duty with First South Carolina Regiment Artillery, October 14, 1861.
• J. J. Alston of South Carolina, for duty with First South Carolina Regiment Artillery, October 31, 1861.
• E. P. Ravenel, of South Carolina, for duty with First South Carolina Regiment Artillery, October 31, 1861.
• Charles Inglesby, of South Carolina, for duty with First South Carolina Regiment Artillery, December 21, 1861.
• J. R. Pringle, of South Carolina, for duty with First South Carolina Regiment Artillery, January 1, 1862.
• W. E. Erwin, of South Carolina, for duty with First South Carolina Regiment Artillery, January 2, 1863.
• Edward Lowndes, of South Carolina, for duty with First South Carolina Regiment Artillery, January 2, 1862.
• K. Kemper, of South Carolina, for duty with First South Carolina Regiment Artillery, January 2, 1862.

Second lieutenants.
• Richard H. Clarke, of Alabama, for duty with First, Alabama Battalion Artillery, October 3, 1862.
• W. A. Anderson, of Alabama, for duty with First Alabama Battalion Artillery, October 8, 1862.
• John M. Battle, of Alabama, for duty with First Alabama Battalion Artillery, September 8, 1862.
• J. F. Griffin, of Alabama, for duty with First Alabama Battalion Artillery, December 8, 1862.
• T. B. Crooker, of South Carolina, for duty with First South Carolina Battalion Sharpshooters, October 18, 1862.
• Theodore H. Coe, of South Carolina, for duty with First South Carolina Battalion Sharpshooters, October 13, 1862.
• Waddy T. Means, of South Carolina, for duty with First South Carolina Regiment (enlisted men), October 3, 1862.

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• W. V. Martin, of South Carolina, for duty with First South Carolina Regiment (enlisted men), August 21, 1862.
• Edward North, of South Carolina, for duty with First South Carolina Regiment (enlisted men), November 10, 1862.
• F. J. Moses, of South Carolina, for duty with First South Carolina Regiment (enlisted men), November 12, 1862.
• Thomas P. Mikell, of South Carolina, for duty with First South Carolina Regiment (enlisted men), November 10, 1862.
• Thomas Williams, of South Carolina, for duty with First South Carolina Regiment (enlisted men), November 10, 1862.
• J. C. Minott, of South Carolina, for duty with First South Carolina Regiment (enlisted men), November 10, 1862.
• George Gourdin, of South Carolina, for duty with First South Carolina Regiment (enlisted men), November 10, 1862.
• Edward Mathewes, of South Carolina, for duty with First South Carolina Regiment (enlisted men), November 10, 1862.
• R. R. Singleton, of South Carolina, for duty with First South Carolina Regiment (enlisted men), December 1, 1862.
• G. W. Marshall, of South Carolina, for duty with First South Carolina Regiment (enlisted men), December 2, 1862.
• E. J. Simkins, of South Carolina, for duty with First South Carolina Regiment (enlisted men), August 5, 1862.
• C. Clemson, of South Carolina, for duty with First South Carolina Regiment (enlisted men), March 2, 1862.
• T. D. Scott, of Louisiana, for duty with First Louisiana Regiment Artillery, October 22, 1862.
• N. S. Key, of Louisiana, for duty with First Louisiana Regiment Artillery, October 1, 1862.

I am, sir, respectfully, your obedient servant,

JAMES A. SEDDON,
Secretary of War.

The message was read.

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

Richmond, March 2, 1863.

The President.

Sir: I have the honor to recommend the following nominations for appointment in the Provisional Army of the Confederate States of America:

OFFICERS APPOINTED TO RAISE TROOPS, UNDER ACT APPROVED OCTOBER 11, 1862.
• Colonels.
  • T. J. Freeman, of Tennessee, to be colonel, to raise a regiment in West Tennessee, to rank December 23, 1862.
  • B. M. Anderson, of Kentucky, to be colonel, to raise a regiment in Kentucky, to rank December 23, 1862.
• Lieutenant-colonel.
  • J. T. Cearnal, to be lieutenant-colonel, to raise a battalion in Missouri, December 10, 1862.
• Majors.
  • Richard Gaines, of Missouri, to be major, to raise a battalion in Missouri, December 10, 1862.
  • J. P. Thompson, of Kentucky, to be major of cavalry, to raise a battalion of cavalry in Kentucky, January 7, 1863.
• Captains.
  • V. C. Cooke, of Missouri, to be captain, to raise company in Missouri, December 11, 1862.
  • E. Eastman, of Kentucky, to be captain of artillery, to raise an artillery company in Kentucky, December 16, 1862.
  • S. A. Doran, of Kentucky, to be captain, to raise a company in Kentucky, January 15, 1863.

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• First lieutenant.
  • W. M. Magenis, of Kentucky, to be first lieutenant, to raise men in Kentucky, December 23, 1862.

I am, sir, respectfully, your obedient servant,

JAMES A. SEDDON,
Secretary of War.

The message was read.

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

Richmond, March 2, 1863.

The President.

Sir: I have the honor to recommend the following nominations for appointment in the Provisional Army of the Confederate States of America:

ENGINEERS.
• Majors.
  • A. L. Rives, of Virginia, to report to Colonel Gilmer, Chief Engineer Bureau, September 23, 1862.
  • D. B. Harris, of Virginia, to report to Colonel Gilmer, Chief Engineer Bureau, October 3, 1862.
  • James Nocquet, of Kentucky, to report to Colonel Gilmer, Chief Engineer Bureau, October 4, 1862.
• Captains.
  • J. K. Boswell, of Virginia, to report to Colonel Gilmer, Chief Engineer Bureau, September 29, 1862.
  • C. T. Mason, of Virginia, to report to Colonel Gilmer, Chief Engineer Bureau, October 1, 1862.
  • J. W. Green, of Louisiana, to report to Colonel Gilmer, Chief Engineer Bureau, October 2, 1862.
  • C. R. Howard, of Virginia, to report to Colonel Gilmer, Chief Engineer Bureau, October 3, 1862.
  • H. B. Richardson, of Louisiana, to report to Colonel Gilmer, Chief Engineer Bureau, October 4, 1862.
  • F. Girard, of Texas, to report to Colonel Gilmer, Chief of Engineer Bureau, October 23, 1862.
  • W. H. James, of Florida, to report to Colonel Gilmer, Chief Engineer Bureau, November 13, 1862.

I am, sir, respectfully, your obedient servant,

JAMES A. SEDDON,
Secretary of War.

The message was read.

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

Richmond, April 6, 1863.

To the President of the Senate:

I nominate the person named in the annexed letter of the Secretary of the Navy, agreeably to his recommendation.

JEFFERSON DAVIS.

Navy Department, Richmond, April 4, 1863.

The President.

Sir: I have the honor to recommend the following nomination for appointment in the Navy:

Lieutenant for the war.
• Leon Smith, of Texas.

With much respect, your obedient servant,S. R. MALLORY,
Secretary of the Navy.

The message was read.

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

On motion by Mr. Burnett,

The Senate resolved into open legislative session.

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