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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 --FIFTY-SEVENTH DAY--SATURDAY, March 21, 1863.
OPEN SESSION.
The House met pursuant to adjournment, and was opened with prayer by the Rev. Bishop Early.
The Chair laid before the House a communication from the speaker of the house of delegates of the State of Virginia; which is as follows, viz:
House of Delegates, March 20, 1863.
Hon. Thos. S. Bocock,
Speaker of House of Representatives.
Sir: It affords me pleasure to transmit a copy of a resolution passed this day, tendering the use of the hall of the house of delegates to the House of Representatives of the Confederate States during the recess of the general assembly.
I am, very respectfully, your obedient servant,
HUGH W. SHEFFEY,
Speaker House of Delegates.
which was read and, with its accompanying resolution, on motion of Mr. Garland, laid on the table.
And the Speaker was directed to return the thanks of this House to the speaker of the house of delegates for the tender of the use of their hall.
Mr. Miles moved that the rules be suspended to enable him to make a report from the Committee on Military Affairs.
Mr. Ralls demanded the yeas and nays.
The demand was not sustained.
Mr. Jones moved that the House adjourn, and demanded the yeas and nays thereon.
The yeas and nays were ordered,
Yeas: Baldwin, Davis, Farrow, Garland, and Goode.
Nays: Arrington, Ashe, Boteler, Boyce, Burnett, Chilton, Clopton, Collier, Conrad, Conrow, Curry, Davidson, De Jarnette, Dupré, Ewing, Foster, Freeman, Gardenhire, Garnett, Gartrell, Gray, Hanly, Hartridge, Heiskell, Herbert, Hilton, Holcombe, Jones, Kenan of North Carolina, Kenner, Lyon, Machen, Marshall, McDowell, McLean, McQueen, Menees, Miles, Miller, Moore, Munnerlyn, Perkins, Preston,
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Ralls, Royston, Sexton, Simpson, Smith of Alabama, Smith of North Carolina, Staples, Swan, Tibbs, Trippe, Vest, Villeré, Welsh, Wilcox, and Mr. Speaker.
So the House refused to adjourn.
The motion to suspend the rules was agreed to, and
Mr. Miles, from the Committee on Military Affairs, to which was referred a bill of the Senate to be entitled "An act to increase the strength and efficiency of heavy artillery for seacoast defense," reported the same back, with the recommendation that it pass.
The question being on the postponement and placing the same upon the Calendar,
It was decided in the negative, and the bill was taken up.
Mr. Hilton demanded the question; which was ordered, and the bill was read a third time.
Mr. Royston demanded the question; which was ordered, and the bill was passed.
On motion of Mr. Royston,
The House resolved itself into secret session; and having spent some time therein, again resolved itself into open session.
On motion,
The House adjourned until 11 o'clock on Monday.
SECRET SESSION.
The House being in secret session, proceeded to the consideration of the unfinished business of the last secret session; which was the consideration of a bill to lay taxes for the common defense and to carry on the Government of the Confederate States; which had been reported back by the Committee of the Whole with sundry amendments.
Mr. Pugh moved to amend the first section of the bill by adding at the end thereof the following, to wit:
Provided, This act shall not apply to real and personal property owned by any person in the military service in the field, or persons in the active naval service of the Confederate States,
And upon which he demanded the yeas and nays;
Which were ordered,
Yeas: Arrington, Chambers, Collier, Foster, Garnett, Gartrell, Graham, Harris, Herbert, McLean, Menees, Perkins, Pugh, Strickland, Swan, Vest, and Wright of Tennessee.
Nays: Ashe, Atkins, Baldwin, Boteler, Boyce, Bridgers, Horatio W. Bruce, Burnett, Chambliss, Chilton, Clopton, Conrad, Curry, Dargan, Davidson, De Jarnette, Dupré, Ewing, Farrow, Foote, Freeman, Gardenhire, Garland, Goode, Gray, Hartridge, Heiskell, Hilton, Holcombe, Jones, Kenan of North Carolina, Kenner, Lyon, Machen, Marshall, McDowell, McQueen, Miles, Miller, Moore, Munnerlyn, Preston, Ralls, Royston, Sexton, Simpson, Singleton, Smith of Alabama, Smith of North Carolina, Smith of Virginia, Tibbs, Trippe, Villeré, Welsh, Wilcox, Wright of Texas, and Mr. Speaker.
So the amendment was lost.
Mr. Foster moved to reconsider the vote by which the amendment offered by Mr. Ralls to the amendment of the committee was adopted.
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Upon which Mr. Arrington demanded the yeas and nays;
Which were ordered,
Yeas: Arrington, Ashe, Atkins, Baldwin, Bridgers, Collier, Conrad, Foster, Garnett, Goode, Graham, Gray, Hanly, Harris, Herbert, Hodge, Jones, Lyon, Marshall, McQueen, Miller, Perkins, Preston, Pugh, Read, Sexton, Simpson, Smith of Alabama, Smith of North Carolina, Wilcox, Wright of Tennessee, Wright of Texas, and Mr. Speaker.
Nays: Barksdale, Boteler, Boyce, Horatio W. Bruce, Chambliss, Chilton, Clopton, Curry, Davidson, De Jarnette, Dupré, Ewing, Farrow, Foote, Freeman, Gardenhire, Garland, Gartrell, Hartridge, Heiskell, Holcombe, Kenan of North Carolina, Kenner, Machen, McDowell, McLean, McRae, Miles, Moore, Munnerlyn, Royston, Russell, Singleton, Smith of Virginia, Strickland, Swan, Tibbs, Trippe, Vest, Villeré, and Welsh.
So the motion was lost.
Mr. Hartridge moved to amend the first section of the bill by striking out the whole of the same and inserting in lieu thereof the following, to wit:
That a direct tax of twenty millions of dollars shall be, and is hereby, laid upon the Confederate States, and apportioned to the States, respectively, as follows:
Said apportionment based on the census of eighteen hundred and sixty.
Mr. Gray moved to amend the amendment of Mr. Hartridge by striking out the whole of the same and inserting in lieu thereof the following, to wit:
That the sum of twenty-eight millions of dollars be levied annually, by direct taxation, and apportioned among the several States according to the enumeration for representation to which each State is entitled by law; which shall be annually assessed, by officers to be appointed in the several States, upon the value of the real and personal property in each State, including lands and improvements, slaves, horses and mules, cattle and sheep, pianos and other musical instruments, gold and silver ware or plate, gold watches, cotton and tobacco on hand of the crop of any preceding year, and all other goods and chattels not employed in trades, occupations, and professions hereinafter
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after taxed. And also, further, to raise additional means for carrying on the Government, that uniform taxes be levied annually, upon the trades, occupations, and professions, and upon the profits derived from them; and also on sales of cotton and tobacco, as hereinafter specified, at the rates and in the terms hereinafter provided.
Upon which he demanded the yeas and nays;
Which were ordered,
Yeas: Clopton, Conrad, Curry, Davis, Dupré, Ewing, Farrow, Foster, Freeman, Garnett, Graham, Gray, Hanly, Harris, McQueen, Moore, Perkins, Preston, Russell, Sexton, Simpson, Wright of Texas, and Mr. Speaker.
Nays: Arrington, Ashe, Atkins, Baldwin, Barksdale, Boteler, Bridgers, Horatio W. Bruce, Chambliss, Clapp, Collier, Conrow, Crockett, Dargan, Davidson, De Jarnette, Foote, Gardenhire, Garland, Gartrell, Goode, Hartridge, Heiskell, Herbert, Hilton, Hodge, Jones, Kenan of North Carolina, Kenner, Lyon, Machen, Marshall, McDowell, McLean, McRae, Menees, Miles, Miller, Munnerlyn, Pugh, Ralls, Read, Royston, Singleton, Smith of Alabama, Smith of North Carolina, Smith of Virginia, Strickland, Swan, Tibbs, Trippe, Vest, Villeré, Welsh, and Wilcox.
So the amendment to the amendment was lost.
And the question recurring on agreeing to the amendment of Mr. Hartridge,
Mr. Hartridge demanded the yeas and nays thereon;
Which were ordered,
Yeas: Arrington, Boyce, Chambers, Clapp, Clopton, Collier, Conrad, Crockett, Curry, Davis, De Jarnette, Dupré, Farrow, Foster, Garnett, Gray, Hanly, Harris, Hartridge, Marshall, McQueen, Moore, Perkins, Pugh, Sexton, Simpson, Trippe, Villeré, Wright of Texas, and Mr. Speaker.
Nays: Ashe, Atkins, Baldwin, Barksdale, Boteler, Bridgers, Horatio W. Bruce, Chambliss, Chilton, Conrow, Dargan, Davidson, Ewing, Foote, Freeman, Gardenhire, Garland, Gartrell, Goode, Graham, Heiskell, Herbert, Hilton, Hodge, Holcombe, Jones, Kenan of North Carolina, Kenner, Lyon, Machen, McDowell, McLean, McRae, Menees, Miles, Miller, Munnerlyn, Preston, Ralls, Read, Royston, Russell, Singleton, Smith of Alabama, Smith of North Carolina, Smith of Virginia, Strickland, Swan, Tibbs, Vest, Welsh, Wilcox, and Wright of Tennessee.
So the amendment was lost.
Mr. Herbert moved to amend by adding at the end of the section the following, to wit.
Provided, That the tax of one per cent on seed cotton shall not be levied on any crop planted before the passage of this act.
The amendment was lost.
Mr. Ashe moved to amend by adding to the section the following words, to wit:
And upon all cotton and tobacco in the hands of the producer or bailee of the growth of any year preceding eighteen hundred and sixty-three, a tax of five per cent.
Mr. Conrad moved to amend the amendment of Mr. Ashe by striking out the word "five" and inserting in lieu thereof the word "ten."
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The amendment to the amendment was lost.
Mr. Foster moved to amend the amendment of Mr. Ashe by adding thereto the following words, to wit:
Provided, That all cotton and tobacco burned under the provisions of the act approved seventeenth of March, eighteen hundred and sixty-two, shall be received in payment of this tax.
On motion of Mr. Royston, the amendment of Mr. Foster was laid on the table.
And the question being on agreeing to the amendment of Mr. Ashe,
The same was agreed to.
Mr. Chambers moved to amend the first section by striking out the whole of the same and inserting in lieu thereof the following, to wit:
That on the value of all naval stores and agricultural products not owned by the producer, and excepting cotton and tobacco, held on the first day of April, eighteen hundred and sixty-three, and on the first day of April of each succeeding year thereafter, during the present war, there shall be levied and collected a tax of ten per centum.
And on all cotton and tobacco held as aforesaid, during the present war, there shall be levied and collected a tax as follows:
On all ginned cotton grown or produced prior to the year eighteen hundred and sixty-three, a tax of two cents per pound, and on all such cotton not ginned, a tax of one-fourth cent per pound of its weight in the seed. On all ginned cotton which shall be grown or produced in the year eighteen hundred and sixty-three or in any subsequent year during the present war, a tax of four cents per pound, and on all such cotton not ginned, a tax of one cent per pound of its weight in the seed.
On all pressed or manufactured tobacco grown or produced prior to the year eighteen hundred and sixty-three, a tax of seven cents per pound, and on all such tobacco not pressed or manufactured, a tax of two cents per pound.
On all pressed or manufactured tobacco which shall be grown or produced in the year eighteen hundred and sixty-three or any subsequent year during the present war, a tax of fourteen cents per pound, and on all such tobacco not pressed or manufactured, a tax of four cents per pound: Provided, That the tax levied by this act having been once collected on any cotton or tobacco owned by the producer shall not be again collected on the same cotton or tobacco while owned by the same party.
And on all moneys and credits held on the first day of April, eighteen hundred and sixty-three, as aforesaid, within the Confederate States, and the moneys and credits of all citizens of the Confederate States so held without the Confederate States, there shall be levied and collected a tax of one per centum: Provided, That this tax shall not be collected on such moneys and credits held abroad as may have been seized or sequestrated by the enemy, nor on such moneys and credits as may be employed in a business taxed under this act or the profits of which are herein specially taxed.
Mr. Chambers demanded the yeas and nays thereon;
Which were ordered,
Yeas: Chambers, Clopton, Collier, Curry, Dupré, Farrow, Foster, Garnett, Hanly, Heiskell, Hilton, McQueen, Munnerlyn, Perkins, Pugh, Simpson, Strickland, Swan, Trippe, Vest, Wright of Tennessee, Wright of Texas, and Mr. Speaker.
Nays: Arrington, Ashe, Atkins, Baldwin, Barksdale, Bridgers, Burnett, Chilton, Conrad, Conrow, Crockett, Davidson, Ewing, Foote, Freeman, Gardenhire, Garland, Gartrell, Goode, Graham, Hartridge, Herbert, Holcombe, Jones, Kenan of North Carolina, Kenner, Lyon, Machen, Marshall, McDowell, McLean, McRae, Menees, Miles, Moore, Preston, Ralls, Royston, Russell, Sexton, Singleton, Smith of North Carolina, Smith of Virginia, Tibbs, Villeré, Welsh, and Wilcox.
So the amendment was lost.
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Mr. Sexton moved to amend by adding at the end of the first section the following, to wit:
The term credits, as used in this section, shall only include the credits of the taxpayer in excess of his liabilities.
Upon which he demanded the yeas and nays;
Which were ordered,
Yeas: Arrington, Ashe, Atkins, Boteler, Bridgers, Horatio W. Bruce, Clapp, Collier, Davidson, Dupré, Foster, Garnett, Gartrell, Goode, Graham, Hanly, Herbert, Machen, McDowell, McQueen, Moore, Preston, Ralls, Sexton, Smith of North Carolina, Strickland, and Swan.
Nays: Baldwin, Barksdale, Burnett, Chilton, Clopton, Conrad, Conrow, Crockett, Curry, De Jarnette, Ewing, Farrow, Foote, Freeman, Gardenhire, Garland, Gray, Hartridge, Heiskell, Hilton, Jones, Kenan of North Carolina, Kenner, Lyon, Marshall, McLean, McRae, Menees, Miles, Munnerlyn, Perkins, Pugh, Read, Royston, Simpson, Singleton, Smith of Alabama, Smith of Virginia, Tibbs, Trippe, Vest, Villeré, Welsh, Wilcox, Wright of Tennessee, and Wright of Texas.
So the amendment was lost.
Mr. Jones demanded the previous question.
Upon which Mr. Swan demanded the yeas and nays;
Which were ordered,
Yeas: Barksdale, Boteler, Boyce, Horatio W. Bruce, Burnett, Chilton, Clopton, Collier, Conrow, Curry, Davidson, Davis, Dupré, Ewing, Foote, Foster, Freeman, Gardenhire, Garland, Garnett, Gartrell, Goode, Harris, Jones, Kenan of North Carolina, Kenner, Lyon, Machen, McDowell, McLean, McRae, Menees, Miller, Moore, Munnerlyn, Royston, Smith of Virginia, Strickland, Tibbs, Vest, Villeré, Welsh, Wilcox, Wright of Tennessee, and Mr. Speaker.
Nays: Arrington, Ashe, Atkins, Baldwin, Bridgers, Chambers, Clapp, Conrad, Crockett, Dargan, Farrow, Graham, Gray, Hanly, Hartridge, Heiskell, Herbert, Hilton, Hodge, Holcombe, Marshall, McQueen, Miles, Perkins, Preston, Pugh, Ralls, Read, Russell, Sexton, Simpson, Singleton, Smith of Alabama, Smith of North Carolina, Swan, Trippe, and Wright of Texas.
So the demand for the previous question was not sustained.
Mr. Crockett moved to amend by adding at the end of the section the following words, to wit:
Provided, The collecting officers under this act shall keep an accurate [account] of the amount of taxes realized upon real estate and negroes under the first section of this act, and the same shall hereafter be apportioned among the several States composing the Confederacy, according to their respective representations in Congress, and collected as may hereafter be prescribed by law.
The amendment was lost.
Mr. Heiskell moved to amend by adding at the end of the section the following, to wit:
Upon any estate which shall pass by will or the laws regulating descents, distributions, or successions to any other person, or to the use or benefit of any other person than the husband or wife or lineal descendant of the decedent, shall be levied a tax of five per cent.
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The amendment was lost.
And the question being upon agreeing to the next amendment of the committee, which was to strike out from the bill the following, to wit:a
[Note a: a The amendment is not recorded in the Journal.]
And to insert in lieu thereof the following, to wit:a
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, the following words, to wit:
That on and after the first day of, eighteen hundred and sixty-three, for each license granted, the sum herewith stated shall be respectively and annually paid. Any number of persons carrying on such business in copartnership may transact such business, at such place, and under such license, and not otherwise,
and to insert in lieu thereof the following, to wit:
That upon each trade, business, or occupation hereinafter named, the following tax shall be levied and paid for each year ending on thirty-first of December, viz:
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "three," in the ninth section, and to insert in lieu thereof the word "five,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in the ninth section, the words "for each license,"
The same was agreed to.
Mr. Curry demanded the previous question.
Upon which Mr. Hartridge demanded the yeas and nays;
Which were ordered,
Yeas: Atkins, Barksdale, Boteler, Boyce, Horatio W. Bruce, Burnett, Chilton, Clopton, Collier, Conrow, Crockett, Curry, Dargan, Davidson, Davis, De Jarnette, Dupré, Ewing, Foote, Foster, Freeman, Gardenhire, Garland, Garnett, Gartrell, Goode, Harris, Holcombe, Jones, Kenan of North Carolina, Kenner, Lyon, Machen, McDowell, McLean, McRae, Menees, Miles, Miller, Moore, Munnerlyn, Preston, Ralls, Read, Royston, Simpson, Singleton, Smith of Alabama, Tibbs, Villeré, Welsh, Wilcox, Wright of Tennessee, Wright of Texas, and Mr. Speaker.
Nays: Arrington, Ashe, Baldwin, Bell, Bridgers, Chambers, Clapp, Conrad, Farrow, Graham, Gray, Hanly, Hartridge, Heiskell, Herbert, Hilton, Marshall, Perkins, Pugh, Russell, Sexton, Smith of North Carolina, Swan, and Trippe.
So the demand for the previous question was sustained.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in the ninth section, the word "ten" and to insert in lieu thereof the word "twenty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in the ninth section, the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out, in the ninth section, the words "for each license twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in the ninth section, the word "one" and to insert in lieu thereof the words "two and one-half,"
Mr. Collier demanded the yeas and nays thereon;
Which were ordered,
Yeas: Barksdale, Boteler, Chambers, Chilton, Conrad, Conrow, Crockett, Ewing, Foote, Gardenhire, Garland, Gartrell, Harris, Hartridge, Heiskell, Hodge, Kenan of North Carolina, Kenner, Lyon, Marshall, McLean, McQueen, McRae, Menees, Miles, Miller, Perkins, Preston, Pugh, Royston, Singleton, Strickland, Villeré,Welsh, and Wilcox.
Nays: Arrington, Ashe, Atkins, Baldwin, Boyce, Bridgers, Horatio W. Bruce, Clopton, Collier, Curry, Dargan, Davidson, Davis, De Jarnette, Dupré, Farrow, Foster, Freeman, Garnett, Goode, Graham, Gray, Hanly, Herbert, Hilton, Holcombe, Jones, Machen, McDowell, Moore, Ralls, Russell, Simpson, Smith of Alabama, Smith of Virginia, Tibbs, and Trippe.
So the amendment was lost.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, where they again occur, the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add at the end of section 9 the following words, to wit:
At public outery the tax upon auctioneers 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. No tax shall be required upon auction sales made for dealers 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,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, the words "for each license one" and to insert in lieu thereof the word "two,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, where it next occurs, the word "one" and to insert in lieu thereof the word "five,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, where they next occur, the words "during the year ending the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, the words "for each license fifty" and to insert in lieu thereof the words "one hundred,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, the word "one," where it next occurs, and to insert in lieu thereof the word "ten,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, the following words, to wit:
during the year ending the thirty-first of December, eighteen hundred and sixty-three; but if the liquors are drunk at the place of sale, they shall pay for each license one hundred dollars, and one per centum on gross amount of sales during the year ending thirty-first of December, eighteen hundred and sixty-three,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in ninth section, the words "each license twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike the word "one," in the same section, where it next occurs, and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in the same section where they next occur, the words "during the year ending thirty-first December, eighteen hundred and sixty-three,"
[The same was agreed to.]
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, the words "for each license one" and to insert in lieu thereof the word "two,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
Mr. Russell moved to reconsider the vote by which the House refused to concur in the amendment of the Committee of the Whole to the clause in relation to auctioneers, by striking out therefrom the word "one" and inserting in lieu thereof the words "two and one-half."
The motion to reconsider prevailed.
And the question being upon agreeing to the amendment of the committee,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, the words "taken out a license" and to insert in lieu thereof the words "been registered,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, where they next occur, the words "for each license one" and to insert in lieu thereof the word "two,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "ten" and to insert in lieu thereof "twenty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in section 9, the words "for each license one" and to insert in lieu thereof the word "two,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in same section, the word "ten" and to insert in lieu thereof the word "twenty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "thirty," in the same section, and to insert in lieu thereof the word "sixty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for a license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out, in the same section, the word "ten" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the words "gallon on" the words "the first ten gallons and two dollars per gallon,"
Mr. Arrington demanded the yeas and nays thereon;
Which are recorded,
Yeas: Atkins, Barksdale, Boteler, Burnett, Chambers, Chilton, Clapp, Clopton, Conrad, Conrow, Crockett, Curry, De Jarnette, Dupré, Ewing, Farrow, Foote, Freeman, Gardenhire, Garland, Garnett, Gartrell, Goode, Graham, Hartridge, Heiskell, Hilton, Holcombe, Kenan of North Carolina, Kenner, Machen, Marshall, McLean, McQueen,
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McRae, Miles, Miller, Moore, Munnerlyn, Perkins, Preston, Pugh, Ralls, Royston, Russell, Sexton, Simpson, Singleton, Smith of Virginia, Strickland, Tibbs, Trippe, Villeré, Welsh, and Wright of Texas.
Nays: Arrington, Ashe, Baldwin, Boyce, Bridgers, Horatio W. Bruce, Collier, Dargan, Davidson, Davis, Gray, Hanly, Herbert, Hodge, Jones, Lyon, McDowell, Menees, Smith of North Carolina, and Swan.
So the amendment was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add, after the word "distilled," the words "beyond that quantity,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "fifty," in the same section, and to insert in lieu thereof the words "one hundred,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words, where they again occur, "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu of the same the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "ten" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "profits" and to insert in lieu thereof the word "receipts,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first day of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "therefor" the words "the income of which amounts to five hundred dollars from that source,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license twenty" and to insert in lieu thereof the word "forty,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "profits" and to insert in lieu thereof the word "receipts,"
The same was not agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "ten" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license one" and to insert in lieu thereof the word "two,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "ten" and to insert in lieu thereof the word "twenty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "profits" and to insert in lieu thereof the word "receipts,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "or" and to insert in lieu thereof the word "and,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license one" and to insert in lieu thereof the word "two,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "holding a license" and to insert in lieu thereof the word "registered,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "freight carried by vessels" and to insert in lieu thereof the word "goods,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert between the word "but" and the word "wholesale" the word "registered,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "having taken out a license therefor, shall not be required to take out a license as a tobacconist, anything in this act to the contrary notwithstanding," and to insert in lieu thereof the words "shall not be taxed as tobacconist,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "Theaters shall pay three hundred dollars for each license" and to insert in lieu thereof the words "Theaters shall pay five hundred dollars, and five per cent on all receipts, which tax shall be paid by the owners of the building,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "circuses" and to insert in lieu thereof the words "each circus,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the words "one hundred dollars" the words "and a tax of ten dollars for each exhibition, which tax shall be paid by the manager thereof,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "license procured" and to insert in lieu thereof the words "registry made,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "license" and to insert in lieu thereof the word "registry,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "twenty" and to insert in lieu thereof the word "forty,"
The same was agreed to.
And the question being upon agreeing to the next amendment [of the committee], which was to strike out the words "belonging to or used in the building or place to be licensed" and to insert in lieu thereof the word "registered,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "registered" the words "which tax shall be paid by the owner thereof,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the word "five,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "profits" and to insert in lieu thereof the word "receipts,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "persons" the words "engaged in,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "peddling" the words "exclusively periodicals, books, newspapers, published in the Confederate States,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "and" and to insert in lieu thereof the word "or,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert at the end of the clause in relation to peddlers, in the ninth section, the following words, to wit:
The tax upon peddlers 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,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending December thirty-first, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "Lawyers" the words "actually engaged in practice,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "two" and to insert in lieu thereof the word "five,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first day of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "dentists" the words "actually engaged in practice,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "except apothecaries,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add, in ninth section, after the word "patients," the words
The tax upon lawyers, physicians, surgeons, and dentists 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: Provided, That the provisions of this act shall not apply to physicians and surgeons exclusively engaged in the Confederate service,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "twenty-five" and to insert in lieu thereof the word "fifty,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "for each license,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the year ending on the thirty-first of December, eighteen hundred and sixty-three,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "act" the words "section ten,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "licensed" and to insert in lieu thereof the word "registered,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "sales" the work "receipts,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "April" and to insert in lieu thereof the word "June,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "during the quarter then next preceding,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to strike out the word "March" and to insert in lieu thereof the word "May,"
The same was agreed to.
And the question being upon the next amendment of the committee, which was to strike out the word "April" and to insert in lieu thereof the word "June,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "duty" and to insert in lieu thereof the word "tax,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to strike out the words "duty or,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to strike out the words "of five hundred dollars" and to insert in lieu thereof the words "in double the amount of the tax,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "dollars," in the ninth section, the following words, to wit:
Provided, That when the net profits of any banker, auctioneer, wholesale or retail dealer in liquors, wholesale or retail dealer in groceries, goods, wares, and merchandise, pawnbroker, distiller, brewer, hotel, inn or tavern keeper, keeper of any eating house, broker, commercial broker, theater, circus, tobacconist, cattle broker, butcher, baker, peddler, apothecary, photographer, lawyer, physician, surgeon, dentist, confectioner, after paying the tax as aforesaid, shall exceed five thousand dollars and fall below twenty thousand dollars, there shall be collected twelve and one-half per cent on such excess of net profits, and on all excess of net profits over twenty thousand dollars there shall be collected twenty-five per cent on such excess,
Mr. Dargan demanded the yeas and nays;
Which were ordered,
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Yeas: Atkins, Bell, Boteler, Burnett, Chambers, Chilton, Clopton, Collier, Conrad, Crockett, Curry, Ewing, Farrow, Foote, Foster, Gardenhire, Garland, Gartrell, Goode, Gray, Hartridge, Heiskell, Hodge, Kenan of North Carolina, Machen, Marshall, McLean, McRae, Menees, Miles, Miller, Moore, Munnerlyn, Perkins, Preston, Ralls, Royston, Simpson, Singleton, Strickland, Tibbs, Trippe, Villeré, Welsh, and Wilcox.
Nays: Arrington, Ashe, Baldwin, Boyce, Bridgers, Horatio W. Bruce, Clapp, Conrow, Dargan, Davidson, De Jarnette, Dupré, Garnett, Graham, Hanly, Jones, Kenner, Lyon, McDowell, McQueen, Smith of North Carolina, and Mr. Speaker.
So the amendment was agreed to.
Mr. Boyce moved that the House go into open session.
The motion was lost.
And the question being on agreeing to the next amendment of the committee, which was to insert after the word "whatever" the words "except on the salary of persons in the military or naval service,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to insert after the words "levied and collected" the words "at the end of each year,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "salary" the word "when,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add after the word "act," in section 10, the words
Provided, That no tax 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,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out section 11 of the bill,
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to fill the blank in section 12 with the word "January,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to fill the next blank in the same section with the word "three,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "duty" and to insert the word "tax,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "duty," where it next occurs, and to insert in lieu thereof the word "tax,"
The same was agreed to.
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And the question being on agreeing to the next amendment of the committee, which was to insert after the word "bridge" the words "or ferry of any kind,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "bridges" the words "or ferries,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to fill the next blank in the section with the word "January,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "fire, marine, life, inland, stock, and mutual insurance companies and,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "telegraph" the words "express, canal,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to insert after the word "companies" the words "associations, partnerships, or individuals,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "specially incorporated or existing therein under general laws, or which may hereafter be incorporated or exist as aforesaid,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to insert after the words "on all" the words "profits realized or,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words
or paid to stockholders, to policy holders, to depositors, as part of the profits, earnings, or gains of said banks, trust companies, saving institutions, insurance, and other companies,
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to strike out the word "duty," where it next occurs, and to insert in lieu thereof the word "tax,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "fourteen" and to insert in lieu thereof the word "twenty-eight,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to fill the next blank in the section with the word "January,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to insert after the words "eighteen hundred and sixty-three" the words "annually thereafter,"
The same was agreed to.
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Mr. Wright of Texas moved that the House resolve itself into open session.
Upon which Mr. Perkins demanded the yeas and nays;
Which were ordered,
Yeas: Arrington, Ashe, Atkins, Baldwin, Bell, Boyce, Bridgers, Clapp, Clopton, Collier, Conrow, Curry, Davidson, Dupré, Farrow, Gardenhire, Garland, Goode, Graham, Hanly, Hartridge, Herbert, Hilton, Hodge, McDowell, McQueen, McRae, Menees, Miller, Moore, Read, Sexton, Simpson, Smith of North Carolina, Trippe, Villeré, Welsh, Wilcox, Wright of Tennessee, Wright of Texas, and Mr. Speaker.
Nays: Horatio W. Bruce, Burnett, Chambers, Chilton, Conrad, Dargan, Davis, De Jarnette, Ewing, Foote, Foster, Gartrell, Heiskell, Jones, Kenan of North Carolina, Kenner, Lyon, Machen, Marshall, McLean, Miles, Munnerlyn, Perkins, Preston, Pugh, Ralls, Royston, Russell, Singleton, Smith of Virginia, Strickland, and Tibbs.
So the motion prevailed, and
The House resolved itself into open session.
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