A Century of Lawmaking for a New Nation: U.S. Congressional Documents and Debates, 1774-1875
Journal of the Confederate Congress --SATURDAY, March 4, 1865.
Journal of the Congress of the Confederate States of America, 1861-1865 [Volume 4]
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Journal of the Congress of the Confederate States of America, 1861-1865 [Volume 4]
SATURDAY, March 4, 1865.
OPEN SESSION.
A message from the House of Representatives, by Mr. Dalton:
Mr. President: The House of Representatives have passed bills and a joint resolution of the following titles; in which they request the concurrence of the Senate:
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H. R. 264. An act to increase the compensation of district attorneys;
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H. R. 347. An act to authorize and regulate the allowances of naval storekeepers;
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H. R. 401. An act to amend and extend the provisions of an act entitled "An act fixing the salaries of certain civil officers in the Trans-Mississippi Department," approved February 18, 1865;
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H. R. 404. An act further to amend the act to provide an invalid corps, approved February 17, 1864;
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H. R. 405. An act to establish certain post routes therein named;
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H. R. 406. An act to amend the acts to regulate the assessment and collection of taxes in kind;
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H. R. 407. An act to construe and declare more explicitly the meaning of an act to increase the compensation of the heads of the several Executive Departments and the Assistant Secretary of War and the Treasury and of the Assistant Attorney-General and the Comptroller of the Treasury and other officers therein named, approved June 14, 1864;
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H. R. 408. An act regulating the compensation of Government officers, clerks, and employees in the city of Petersburg;
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H. R. 410. An act making an appropriation for the construction and repair of railroads for military purposes for the year 1865; and
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H R 31. Joint resolution respecting a census.
The House of Representatives have concurred in the amendment of the Senate to the amendment of the House to the bill (S. 191) to abolish the office of all officers engaged in discharging the duties of provost-marshals, except within the lines of an army in the field.
The bill (H. R. 347) to authorize and regulate the allowances of naval storekeepers was read the first and second times and considered as in Committee of the Whole; and no amendment being proposed, it was reported to the Senate.
Ordered, That it pass to a third reading.
The said bill was read the third time.
Resolved, That it pass.
Ordered, That the Secretary inform the House of Representatives thereof.
The residue of the bills and the joint resolution received this day from the House of Representatives for concurrence were severally read the first and second times; and
Ordered, That the bills numbered 401, 406, 407, and 408 be referred to the Committee on Finance; the bills numbered 404 and 410 to the Committee on Military Affairs; the bill numbered 264 and the joint resolution numbered 31 to the Committee on the Judiciary, and the bill numbered 405 to the Committee on Post-Offices and Post-Roads.
Mr. Caperton, from the committee, reported that they had examined and found truly enrolled bills and a joint resolution of the following titles:
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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;
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S. 137. An act to establish the flag of the Confederate States;
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S. 160. An act to allow missionaries in the Army rations;
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S. 193. An act to increase the pay of assistant paymasters in the Provisional Navy;
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S. 194. An act to provide for promotion of officers in certain cases;
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S. 195. An act to authorize the Secretary of War to negotiate with the governors of the several States for slave labor;
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S. 197. An act declaring certain persons liable to duty in the reserve forces of the respective States;
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S. 208. An act to provide for returned prisoners of war;
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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;
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S. 32. Joint resolution construing the act of May 31, 1864, to provide for the appointment of a disbursing clerk in the War Department; and
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H. R. 388. An act to authorize the First Auditor to receive and keep the accounts of the Navy Department.
The President pro tempore having signed the enrolled bills and enrolled joint resolution last reported to have been 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. Baker (by leave) introduced
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A bill (S. 219) to regulate the payment of clerks employed at the post-office in the city of Richmond;
which was read the first and second times and referred to the Committee on Post-Offices and Post-Roads.
Mr. Graham presented a resolution passed by the legislature of the State of North Carolina against the policy of arming slaves; which was read.
Ordered, That it lie upon the table and be printed.
Mr. Graham presented resolutions passed by the legislature of the State of North Carolina in relation to allowing transportation to officers, noncommissioned officers, and privates, and in relation to abolishing provost guards; which were severally read.
Ordered, That they be referred to the Committee on Military Affairs and printed.
Mr. Orr, from the Committee on Finance, reported
A bill (S. 220) to increase the salary of the assistant treasurer at Charleston, S. C.;
which was read the first and second times and considered as in Committee of the Whole; and no amendment being proposed, it was reported to the Senate.
Ordered, That it be engrossed and read a third time.
The said bill was read the third time.
Resolved, That it pass, and that the title thereof be as aforesaid.
Ordered, That the Secretary request the concurrence of the House of Representatives therein.
The Senate proceeded to consider the motion submitted by Mr. Simms on yesterday, to reconsider the vote on passing the bill (S. 210) in relation to stewards, matrons, and other employees of hospitals; and
The motion was agreed to.
The Senate resumed the consideration of the said bill; and
On the question,
Shall the bill now pass?
It was determined in the negative.
So it was
Resolved, That this bill do not pass.
The Senate proceeded, as in Committee of the Whole, to the consideration of the bill (H. R. 396) to organize a military court for western North Carolina; and
On motion by Mr. Graham,
Ordered, That it lie upon the table.
Mr. Semmes, from the Committee on Finance, to whom was recommitted the bill (H. R. 379) to levy additional taxes for the year 1865, for the support of the Government, reported it with an amendment.
The Senate proceeded, as in Committee of the Whole, to the consideration of the said bill.
On the question to agree to the reported amendment, to wit: Strike out all after the enacting clause and insert:
That in addition to the taxes levied by the act approved February seventeenth, eighteen hundred and sixty-four, entitled "An act to amend an act entitled 'An act to lay taxes for the common defense and carry on the Government of the Confederate States,' approved twenty-fourth April, eighteen hundred and sixty-three," there shall be levied for the year eighteen hundred and sixty-five, on the subjects of taxation hereinafter mentioned, and collected from every person, copartnership, association, or corporation liable therefor, taxes as follows, to wit:
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I. Upon the value of all property, real, personal, or mixed, of every kind and
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description, not hereinafter exempted, or taxed at a different rate, one-half of one per cent. The value of the property taxed under this section shall be assessed on the basis of the market value of the same or similar property in the neighborhood where assessed in the year eighteen hundred and sixty; and it is hereby declared that all the property and assets of corporations, associations, or joint stock companies, whether incorporated or not, shall be assessed and taxed in the same manner and to the same extent as the property and assets of individuals. The tax on such property and assets to be assessed against and paid by such corporations, associations, or joint stock companies: Provided, That no bank or banking company shall be liable to pay a tax on deposits of money to the credit of and subject to the checks of others: And provided further, That the stock or shares representing property or assets in corporations, associations, or joint stock companies shall not be assessed or taxed as property under this act; but the dividends derived therefrom shall be subject to be taxed as income under existing laws.
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II. Upon the amount of all gold or silver coin, and upon the amount of all moneys held abroad, or bills of exchange drawn therefor, promissory notes, rights, credits, and securities, payable in foreign countries, and upon the value of all gold dust or gold and silver bullion, valued in specie, one per cent; and upon the value of gold and silver wares, plate, jewels, jewelry, and watches, valued on the basis of the value of such property in the year eighteen hundred and sixty, one-half of one per cent.
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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, two per cent.
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IV. Upon the amount of all solvent credits, except those mentioned in paragraph two, two 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 contained a stipulation that the interest thereon shall be exempt from taxation.
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V. Upon profits made by buying and selling merchandise, effects, or property of any description, or money, gold, silver, stocks, 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 by the difference 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.
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VI. Upon the amount of profits exceeding twenty-five per cent made during the year eighteen hundred and sixty-five by any bank or banking company, insurance, canal, navigation, importing or exporting, telegraph, express, railroad, manufacturing, mining, dry dock, or other joint stock company of any description, whether incorporated or not, twenty-five per cent: Provided, That this tax shall apply to individuals and partnerships engaged in trade, or in any business or employment enumerated in this paragraph, as well as to corporations or joint stock companies: Provided further, That individuals and partnerships who have not been assessed, or who have not paid, for the year eighteen hundred and sixty-four, the tax imposed on the excess of profits over twenty-five per cent for that year, shall be assessed and required to pay, during the year eighteen hundred and sixty-five, twenty-five per cent tax on the excess of profits over twenty-five per cent realized during the year eighteen hundred and sixty-four.
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Sec. 2. That the property, the income and moneys, of hospitals, asylums, churches, schools, colleges, and charitable institutions shall be exempt from taxation under the provisions of this act or any other law. All property within the lines of the enemy shall be exempt from taxation so long as it remains within such lines; but any income derived therefrom shall be taxed as income under existing laws. The exemptions enumerated in paragraphs one, two, and three of section five of the act entitled "An act to levy additional taxes for the common defense and support of the Government," approved seventeenth February, eighteen hundred and sixty-four, are hereby reenacted. Household furniture, where the value does not exceed three hundred dollars on the basis of the value thereof in the year eighteen hundred and sixty; wearing apparel; goods manufactured by any person for the use and consumption of his family, including slaves; poultry, fruit, and the products of gardens, when
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said poultry, fruit, and products are raised for the family of the producer and not for sale; corn, bacon, and other agricultural products which were produced in the year eighteen hundred and sixty-four, and necessary for the taxpayer's family, including slaves, during the present year, and in his possession on the day of the approval of this act, shall be exempt from taxation.
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Sec. 3. That when property, real or personal, has been injured or destroyed by the enemy, or the owner thereof has been temporarily deprived of the use thereof, or, in the case of real estate, of the means of cultivating the same, by reason of the possession or proximity of the enemy, the assessment on such property may be reduced in proportion to the damage sustained by the owner, or the tax assessed thereon may be reduced in the same ratio by the district collector on satisfactory evidence submitted to him by the owner or assessor: Provided, That the families of soldiers in the Army, and those soldiers discharged or retired from active service in the field on account of physical disability, and whose families are composed entirely of white members, whose farms are cultivated by their families, shall not be liable to any tax in kind.
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Sec. 4. That the taxes on property for the year eighteen hundred and sixty-five imposed by this act shall be assessed as on the day of the approval of tiffs act, and be due and collected on the first day of June next, or as soon thereafter as practicable. 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 income.
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Sec. 5. That the taxes levied by paragraphs one and two of the first section of this act shall be paid in Confederate States Treasury notes of the new issue, and certificates of indebtedness authorized by an act entitled "An act to reduce the currency and to authorize a new issue of notes and bonds," approved seventeenth February, eighteen hundred and sixty-four; but said Treasury notes and certificates shall be received by the collectors in payment of said taxes only at their market value in specie, to be ascertained, assessed, and declared from time to time, as hereinafter mentioned: Provided, That at least one-half of said taxes shall be paid in said Treasury notes. And it is hereby enacted that the certificates of indebtedness authorized by the said act of seventeenth February, eighteen hundred and sixty-four, may be issued for debts contracted prior to the passage of said act, and that the agent of the Treasury for the Trans-Mississippi Department be, and he is hereby, authorized to issue, under regulations to be prescribed by the Secretary of the Treasury, the certificates of indebtedness provided for in the said act of seventeenth February, eighteen hundred and sixty-four, for debts contracted in the Trans-Mississippi Department prior or subsequent to the passage of said act of seventeenth February, eighteen hundred and sixty-four, and that all the certificates above mentioned shall be received in payment of said taxes at, their market value in specie as aforesaid; subject, however, to the condition above mentioned, that one-half of said taxes are to be paid in Treasury notes.
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Sec. 6. That the taxes mentioned in paragraphs three, four, five, and six of section one of this act:, and all the money taxes imposed by the act approved seventeenth February, 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 Government of the Confederate States,' approved April twenty-fourth, eighteen hundred and sixty-three," shall be paid in Confederate States Treasury notes of the new issue only at par.
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Sec. 7. That the State collector of taxes of each State shall, immediately after the passage of this act, appoint three discreet persons in each Congressional district in his State, who shall take and subscribe an oath before some officer authorized to administer the same, for the true and faithful performance of their duties under this act (which oath shall be deposited with such collector), and who shall meet on the fifth day preceding the first day of June next, at such places in their district as they or any two of them may agree upon, and shall ascertain and declare the market value in specie of Confederate Treasury notes and certificates of indebtedness, and shall immediately make out a written declaration of the same, and transmit a copy of the same to the collector of each county, parish, or district in their Congressional district, and also a copy to the State collector, on or before the first day of June; and thereafter said persons shall, on the fifth day before the expiration of each succeeding month, again meet, and ascertain and declare the values aforesaid, and make out and transmit copies of the same as aforesaid; and the values so ascertained and declared shall be at the rate at which said evidences of Government indebtedness and Treasury notes shall be receivable by collectors in payment of taxes during the mouth immediately succeeding such declaration: Provided, That the governor of any State may appoint one of the three persons in each Congressional district as above mentioned, in case he make such appointment on or before the first day of May next.
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Sec. 8. That the act approved seventeenth February, eighteen hundred and sixty-four, entitled "An act to levy additional taxes for the common defense and support of the Government," in so far as the same can be construed as imposing taxes for the year eighteen hundred and sixty-five, or any other than the year eighteen hundred and sixty-four, is hereby repealed.
On motion by Mr. Barnwell, to amend the reported amendment by striking out "one-half," section 1, line 11, and inserting "one-third,"
It was determined in the affirmative.
On motion by Mr. Orr,
Ordered, That there be a call of the Senate.
The roll having been called, and the absentees again called, it appeared that the following Senators were absent without leave, viz:
Henry C. Burnett, Augustus H. Garland, Landon C. Haynes, George G. Vest, Richard W. Walker, and Louis T. Wigfall.
On motion by Mr. Johnson of Georgia,
Ordered, That Mr. Walker be excused for nonattendance.
On motion by Mr. Maxwell,
Ordered, That the Sergeant-at-Arms be directed to request the attendance of absent Senators.
On motion by Mr. Oldham,
Ordered, That he have leave of absence from the Senate Chamber, temporarily.
On motion by Mr. Orr,
Ordered, That all further proceedings under the call be dispensed with.
The question then recurred on agreeing to the amendment reported from the Committee on Finance, as amended; and
On motion by Mr. Maxwell, to amend the amendment by striking out "one-third of one per cent," section 1, line 11, and inserting:
ten per cent: Provided, That from the ten per cent tax on the value of property employed in agriculture shall be deducted the value of the tax in kind derived therefrom during the same year, assessed on the basis of the value of the articles subject to the tax in kind on the first day of July, eighteen hundred and sixty, and delivered to the Government, whether delivered during the year or afterwards, including the bacon deliverable after and not prior to the assessment of the tax on property employed in agriculture as aforesaid; and the assessors of the tax in kind shall, at the same time that they assess the present value of the tax in kind for the purpose of enforcing its collection and delivery, be also authorized and required to assess the specie value thereof on the first day of July, eighteen hundred and sixty, for the purpose of ascertaining and fixing the amount of the credit on the property tax imposed by this section; and it shall be the duty of the post quartermaster to certify, and of the district collector to deduct, the specie value of the tithe as aforesaid; and the collection of three per cent of the tax on the value of property employed in agriculture imposed by this section shall be suspended by the Secretary of the Treasury after the assessment until the specie value of the tithe as aforesaid can be ascertained. The terms property employed in agriculture shall be construed to include the entire farm or plantation, any part of which may be in cultivation, and all the slaves, stock, teams, and farming utensils thereon,
It was determined in the negative,
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Yeas ... 7
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Nays ... 9
On motion by Mr. Orr,
The yeas and nays being desired by one-fifth of the Senators present,
Those who voted in the affirmative are,
Messrs. Baker, Caperton, Graham, Hunter, Johnson of Georgia, Maxwell, and Orr.
Those who voted in the negative are,
Messrs. Barnwell, Brown, Henry, Johnson of Missouri, Oldham, Semmes, Simms, Watson, and Wigfall.
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On motion by Mr. Johnson of Georgia, to amend the amendment by striking out the words "the market value of the same or similar property in the neighborhood where assessed, in the year eighteen hundred and sixty," section 1, lines 12, 13, and 14, and inserting the words "its present specie value,"
It was determined in the negative.
On motion by Mr. Simms, to reconsider the vote on disagreeing to the amendment proposed by Mr. Johnson of Georgia,
It was determined in the negative.
On motion by Mr. Johnson of Georgia, to reconsider the vote on agreeing to the following amendment proposed to the reported amendment by Mr. Barnwell, to wit: Strike out "one-half," section 1, line 11, and insert "one-third,"
It was determined in the affirmative,
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Yeas ... 8
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Nays ... 7
On motion by Mr. Johnson of Georgia,
The yeas and nays being desired by one-fifth of the Senators present,
Those who voted in the affirmative are,
Messrs. Baker, Brown, Caperton, Graham, Hunter, Johnson of Georgia, Maxwell, and Simms.
Those who voted in the negative are,
Messrs. Barnwell, Henry, Johnson of Missouri, Oldham, Orr, Semmes, and Watson.
On the question to agree to the amendment proposed by Mr. Barnwell,
It was determined in the negative.
On motion by Mr. Johnson of Georgia, to amend the reported amendment by striking out "one-half," section 1, line 11, and inserting "one-fourth,"
It was determined in the affirmative.
The reported amendment as amended was then agreed to.
No further amendment being proposed, 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.
On the question,
Shall the bill now pass?
It was determined in the affirmative,
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Yeas ... 9
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Nays ... 5
On motion by Mr. Baker,
The yeas and nays being desired by one-fifth of the Senators present,
Those who voted in the affirmative are,
Messrs. Barnwell, Brown, Henry, Johnson of Georgia, Oldham, Orr, Semmes, Watson, and Wigfall.
Those who voted in the negative are,
Messrs. Baker, Caperton, Graham, Hunter, and Maxwell.
So it was
Resolved, That this bill pass with an amendment.
Ordered, That the Secretary request the concurrence of the House of Representatives in the amendment.
On motion by Mr. Barnwell,
The Senate adjourned.
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