| PREVIOUS | NEXT | NEW SEARCH |
A Century of Lawmaking for a New Nation: U.S. Congressional Documents and Debates, 1774-1875
Journal of the Confederate Congress --FIFTY-NINTH DAY--TUESDAY, March 24, 1863.
OPEN SESSION.
The House met pursuant to adjournment, and was opened with prayer by the Rev. Mr. Wise.
Mr. Boteler moved that the rules be suspended and that the House take up for consideration a bill reported from the Committee on Ordnance and Ordnance Stores.
The motion was lost.
The House proceeded to the consideration of the unfinished business of yesterday; which was
A bill for the assessment and collection of direct taxes and internal duties.
Mr. Hanly moved to amend the fifth section of the same by transposing the proviso therein to the end of the section; which was agreed to.
Mr. Sexton moved to amend the fifth section by striking out all of the same after the words "payable in his district" and inserting in lieu thereof the words "all the duties hereinafter required of district assessors shall be performed by the district collectors of each district."
The amendment was lost.
Mr. Hanly moved to amend the same section by striking out all thereof after the words "shall act as assessor."
The amendment was lost.
Mr. Sexton moved to amend the bill by striking out all after the enacting clause and inserting in lieu thereof the following, viz:
That for the purpose of assessing and collecting the taxes heretofore laid by Congress under the provisions of an act passed at its present session, entitled "An act to lay and collect taxes for the common defense and carry on the Government of the Confederate States," the fifth, sixth, seventh, eighth, ninth, tenth, eleventh, twelfth, thirteenth, fourteenth, fifteenth, sixteenth, seventeenth, eighteenth, and nineteenth sections of an act entitled "An act to authorize the issue of Treasury notes, and to provide a war tax for their redemption," approved August nineteenth, eighteen hundred and sixty-one, are hereby reenacted and declared to be in full force, except as they may be hereinafter specially amended, altered, limited, restricted, or qualified.
Also strike out the word "November," where it occurs in said section, and insert in lieu thereof the word "." Also, in section nine of said act, strike out the word "October" and insert in lieu thereof the word "." In the ninth section of said act, strike out the word "December," where it occurs in said section, and insert in lieu thereof the word "."
In the tenth section of said act, strike out the word "February," where it occurs in said section, and insert in lieu thereof the word "."
Page 236 | Page image
In the eleventh section of said act, strike out the word "May," wherever it occurs in said section, and insert in lieu thereof the word "."
In the twelfth section of said act, strike out the word "June," where it occurs in said section, and insert in lieu thereof the word "." Also strike out the word "July," where it occurs in said section, and insert in lieu thereof the word "."
Mr. Baldwin moved to amend the sixth section of the bill by striking out the words "and at such time and place as the collector shall appoint prior to the first Monday in May" and insert in lieu thereof the words "on the first day of January."
The amendment was agreed to.
Mr. Sexton moved to amend the same section by striking out the word "May" and inserting in lieu thereof the word "July."
The amendment was lost.
Mr. Clopton moved to amend the same section by inserting after the word "make" the words "under oath or affirmation, as the case may be."
The amendment was agreed to.
Mr. Clopton moved to amend the same section by inserting after the words "duty or tax" the words "the market value of the property, real and personal, charged with an ad valorem tax."
Mr. Atkins demanded the yeas and nays.
The yeas and nays were ordered,
Yeas: Atkins, Boteler, Burnett, Chilton, Clapp, Clark, Clopton, Curry, Dargan, Elliott, Foote, Foster, Freeman, Gardenhire, Garnett, Gartrell, Goode, Graham, Gray, Hanly, Hartridge, Heiskell, Lewis, Miller, Moore, Munnerlyn, Preston, Ralls, Sexton, Smith of Alabama, Swan, Tibbs, Trippe, Vest, Welsh, and Wright of Texas.
Nays: Arrington, Baldwin, Boyce, Bridgers, Chambliss,Conrad, Conrow, Davis, Dupré, Ewing, Farrow, Herbert, Hodge, Jones, Kenan of North Carolina, Kenner, Lyon, McDowell, McLean, McQueen, Miles, Pugh, Read, Royston, Simpson, Smith of North Carolina, Wright of Tennessee, and Mr. Speaker.
So the amendment was agreed to.
Mr. Chambliss moved to amend the sixth section by inserting immediately after the words of the amendment offered by Mr. Clopton the words
Provided, If the party fails to make such valuation, he shall not be subject to the penalties in the eighth section of this bill.
The amendment was lost.
Mr. Sexton moved to amend the bill by adding as an additional section, to come in between sections 6 and 7, the following, viz:
Every person, partnership, firm, association, or corporation making and rendering the list or return provided for in the foregoing section shall annex thereto a statement, under oath, of the value of the property, goods, wares and merchandise, articles, objects, or business liable to be taxed. Such statement, if from a partnership, firm, or association, may be made by any member thereof; if from a corporation, may be made by the president or executive officer thereof. Whenever the statement herein provided for shall, in the opinion of the district collector or assessor, be less than the market value of said property, goods, wares and merchandise, articles, objects, or business, then the district assessor or collector may select one disinterested citizen and the party making the statement another, and in case of disagreement, they may select an umpire who, under oath, shall value the property, goods, wares, merchandise, articles, or business in question, and their determination shall be the true taxable valuation which the district assessor or collector shall return to the said collector and upon which the tax imposed by law shall be paid.
Page 237 | Page image
The amendment was lost.
Mr. Baldwin moved to amend the seventh section by striking out the words "Monday in May" and inserting in lieu thereof the words "day in January."
The amendment was agreed to.
Mr. Baldwin moved further to amend the same section by striking out the words "including all persons liable to pay a tax under the provisions of any act of Congress."
The amendment was agreed to.
Mr. Smith of North Carolina moved to amend the seventh section by inserting after the word "proceed" the words "when necessary."
The amendment was lost.
Mr. Baldwin moved to amend the tenth section by striking out the words "due for taxes" and inserting in lieu thereof the words "due for registered business;" which was agreed to.
Mr. Smith of North Carolina moved to amend the tenth section by inserting after the word "sickness" the words "or other sufficient reason."
The amendment was lost.
Mr. Dupré moved to amend the same section by striking out the words "except in cases of sickness."
The amendment was lost.
Mr. Moore moved to amend the same section by inserting after the word "sickness" the words "or other disability."
The amendment was lost.
Mr. Smith of North Carolina moved to amend the tenth section by striking out the words "or failure to receive the notice;" which was agreed to.
Mr. Gray moved to amend the same section by striking out all of the same after the words "purposes of this act;" which was agreed to.
Mr. Conrad moved to amend the tenth section by striking out the word "fifty" and inserting in lieu thereof the word "twenty."
The amendment was lost.
Mr. Conrad moved to amend the same section by inserting before the word "neglect" the word "willful."
The amendment was lost.
Mr. Conrad moved to amend the same section by striking out the word "give" and inserting in lieu thereof the words "furnish or transmit.".
The amendment was lost.
Mr. Heiskell moved to amend the tenth section by inserting after the words "the assessor shall thereupon" the words "except where otherwise provided for by law."
The amendment was agreed to.
A message was received from the Senate, by their Secretary, Mr. Nash; which is as follows:
Mr. Speaker: The Senate have concurred in the report of the committee of conference on the disagreeing votes of the two Houses on the bill (H. R. 9) to authorize and regulate the impressment of private property for the use of the Army and other military purposes.
The President of the Confederate States has notified the Senate that he did, on the 20th instant, approved and sign a bill of the following title, viz:
The Senate have passed a bill entitled
In which I am directed to ask the concurrence of this House.
Page 238 | Page image
Mr. Dupré moved to amend the thirteenth section of the bill by striking out all of the same and inserting in lieu thereof sections 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, and 20 of the act to authorize the issue of Treasury notes, and to provide a war tax for their redemption, approved August 19, 1861, leaving in blank all the dates as to the time of collecting taxes, returning lists, etc.
The amendment was lost.
Mr. Clapp moved to amend the thirteenth section by striking out the proviso thereof; which was agreed to.
Mr. Baldwin moved to amend the fourteenth section by striking out the word "and" before the words "written or printed notifications" and inserting in lieu thereof the word "or;" which was agreed to.
Mr. Conrad moved to amend the fifteenth section by striking out the words "and in case of a direct tax of apportioning the amount of direct taxes which such property or owners thereof are liable to pay;" which was agreed to.
Mr. Clapp moved to amend the same section by inserting after the words "deliver to the State collector" the words "who shall collate the same in proper form and forward a collated list to the commissioner of taxes," and to strike out the remainder of the section.
Mr. McDowell demanded the question.
The question was ordered.
Mr. Gray demanded the yeas and nays;
Which were ordered,
Yeas: Arrington, Ashe, Barksdale, Bell, Boteler, Burnett, Chilton, Clapp, Clark, Clopton, Collier, Curry, Davidson, Davis, De Jarnette, Dupré, Foote, Foster, Garland, Garnett, Gartrell, Graham, Gray, Hanly, Harris, Hartridge, Jones, Kenan of North Carolina, McDowell, McLean, Menees, Munnerlyn, Perkins, Pugh, Ralls, Royston, Sexton, Simpson, Singleton, Smith of North Carolina, Strickland, Swan, Trippe, Welsh, Wright of Tennessee, and Wright of Texas.
Nays: Atkins, Baldwin, Horatio W. Bruce, Chambliss, Conrad, Conrow, Elliott, Ewing, Farrow, Gardenhire, Goode, Heiskell, Hilton, Holcombe, Kenner, Lewis, Lyon, McQueen, McRae, Miller, Preston, Tibbs, and Villeré.
So the amendment was agreed to.
Mr. Clapp moved to amend the bill by striking out sections 16, 17, 18, and to the words "give notice," in the nineteenth section, and inserting in lieu thereof the words
As soon as the said district collectors shall deliver their lists of assessment to the State collector, they shall respectively.
The amendment was agreed to.
Mr. Baldwin moved to amend the nineteenth section by filling the blank therein with the word "fifteen;" which was agreed to.
On motion of Mr. Garnett, the vote by which the amendment of Mr. Baldwin to fill the blank in the nineteenth section with the word "fifteen" was agreed to was reconsidered, and
On motion of Mr. Garnett, the blank was filled with the word "thirty."
On motion of Mr. Baldwin, the proviso to the nineteenth section was stricken out.
Page 239 | Page image
Mr. Smith of North Carolina moved to amend the twenty-first section by striking out the words "in preference to any other lien."
The amendment was lost.
Mr. Trippe moved to amend the same section by striking out the words "the money" and inserting in lieu thereof the words "his appointment as collector."
Mr. Royston demanded the question; which was ordered, and the amendment was lost.
Mr. H. W. Bruce moved to amend the same section by striking out the words "for five years for" and inserting in lieu thereof the words "until he shall have accounted for and paid over."
Mr. Clark demanded the yeas and nays;
Which were ordered,
Yeas: Arrington, Batson, Horatio W. Bruce, Clark, Collier, Dargan, Davis, Dupré, Garnett, Hanly, Hilton, Lewis, Moore, Perkins, Pugh, Read, Sexton, Simpson, Smith of Alabama, Strickland, Trippe, Wright of Tennessee, and Mr. Speaker.
Nays: Atkins, Baldwin, Boteler, Boyce, Chambers, Chambliss, Chilton, Clapp, Clopton, Conrad, Conrow, Curry, Davidson, De Jarnette, Ewing, Farrow, Foote, Foster, Gardenhire, Garland, Gartrell, Goode, Graham, Gray, Harris, Hartridge, Heiskell, Herbert, Holcombe, Kenner, Lyon, McLean, McQueen, Miles, Miller, Munnerlyn, Preston, Ralls, Royston, Singleton, Smith of North Carolina, Tibbs, and Wright of Texas.
So the amendment was lost.
Mr. Royston moved to amend the twenty-second section by striking out the words "together with an addition of twenty per centum."
The amendment was lost.
Mr. H. W. Bruce moved to amend the same section by inserting after the words "per centum" the words "per annum;" which was agreed to.
Mr. Clapp moved to amend the twenty-second section by striking out the words "the said owner shall have the privilege of redeeming the said property at any time within two years after the close of his term of service" and inserting in lieu thereof the words
or shall be an infant under twenty-one years of age, a married woman, or person of unsound mind, the said owner shall have the privilege of redeeming the said property at any time within two years after the close of his term of service, or after the disability of such infant, married woman, or person of unsound mind is removed.
Mr. Royston demanded the question.
The question was ordered, and it appearing that there was no quorum present,
On motion of Mr. Moore,
The House adjourned until 11 o'clock to-morrow.
PREVIOUS SECTION .. NEXT SECTION .. NAVIGATOR
| PREVIOUS | NEXT | NEW SEARCH |