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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 --SIXTY-FIRST DAY--THURSDAY, March 26, 1863.
OPEN SESSION.
The House met pursuant to adjournment, and was opened with prayer by the Rev. Mr. Peterkin.
The Chair laid before the House a communication from the President; which is as follows, to wit:
Richmond, Va., March 25, 1863.
To the House of Representatives:
I herewith transmit a communication from the Secretary of War in response to your resolution of the 21st ultimo, inquiring whether official notice has been given to the proper officers of the provisions of an act to protect the rights of owners of slaves taken by or employed in the Army.
JEFFERSON DAVIS.
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On motion, the message and accompanying documents were laid upon the table and ordered to be printed.
The Chair presented a bill of the Senate entitled "An act for the relief of the Albany and Brunswick Railroad, in the State of Georgia;" which was read first and second times and referred to the Committee on Claims.
Also, a bill of the Senate entitled "An act to provide tobacco for the Army;" which was read first and second times and referred to the Committee on Military Affairs.
The Chair also presented joint resolution of the Senate in relation to the raising of provisions, which had been returned from the Senate with notice that that body had refused to concur in the amendment of the House thereto.
On motion of Mr. Chilton,
The House receded from its amendment to the joint resolution.
By unanimous consent, Mr. Curry offered the following resolution; which was read and agreed to, to wit:
Whereas the President, by proclamation, has set apart Friday, the twenty-seventh of March, as a day of fasting, humiliation, and prayer, and invited the people of the Confederate States "to repair, on that day, to their usual places of public worship, and to join in prayer to Almighty God that He will continue His merciful protection over our cause; that He will scatter our enemies and set at naught their evil designs, and that He will graciously restore to our beloved country the blessings of peace and security," and the House of Representatives desires publicly to testify its sense of dependence upon God and its trust in Him as our refuge and strength in this time of peril and danger: Therefore,
Resolved, That in order to unite with our fellow-citizens in the observance of the day, this House, when it adjourns to-day, will adjourn to meet on Saturday next.
Mr. Boteler moved to suspend the rules in order to take up from the table, for consideration,
A bill to establish a niter and mining bureau.
The motion to suspend the rules prevailed, and the bill was taken up.
Mr. Jones moved to amend the bill by striking out the third section thereof; which is as follows, to wit:
Be it further enacted, That said bureau shall consist of one lieutenant-colonel, as superintendent, three majors, as assistant superintendents, six captains, and ten lieutenants, in which shall be included the officers of the present Niter Corps, who shall have the same pay and allowances prescribed for officers of cavalry of the same grades.
The motion to amend was lost, and the bill was engrossed, read a third time, and passed.
Mr. Foote moved to suspend the rules to enable him to introduce a bill.
The motion prevailed, and
Mr. Foote introduced
A bill entitled "An act to prevent trading with the enemy, and in connection therewith dealing in the paper currency of the United States;"
which was read first and second times.
Mr. Foote moved further to suspend the rules requiring the bill to be referred to a committee.
Upon which he demanded the yeas and nays;
Which were ordered,
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Yeas: Ashe, Atkins, Bell, Boteler, Breckinridge, Horatio W. Bruce, Burnett, Chilton, Clapp, Clark, Clopton, Currin, Curry, Ewing, Foote, Foster, Gardenhire, Garland, Gartrell, Goode, Graham, Herbert, Hodge, Holcombe, Kenan of North Carolina, Kenner, Lewis, Lyon, Machen, McLean, Menees, Miles, Miller, Munnerlyn, Perkins, Preston, Royston, Sexton, Simpson, Singleton, Strickland, Swan, Tibbs, Welsh, Wilcox, and Wright of Texas.
Nays: Arrington, Baldwin, Barksdale, Collier, Conrow, Crockett, Dargan, Elliott, Farrow, Freeman, Garnett, Gray, Hanly, Hartridge, Heiskell, Hilton, Johnston, Jones, Marshall, McDowell, McQueen, McRae, Martin, Pugh, Read, Smith of Alabama, Smith of North Carolina, Trippe, Wright of Tennessee, and Mr. Speaker.
Two-thirds not voting in the affirmative, the rules were not suspended, and the bill was, on motion of Mr. Foote, referred to the Committee on Military Affairs.
Mr. Gartrell moved to suspend the rules to enable him to make a report from the Committee on the Judiciary.
The motion prevailed, and
Mr. Gartrell, from the Committee on the Judiciary, to whom was referred a bill of the Senate (51) to be entitled "An act to alter and amend an act entitled 'An act for the sequestration of the estates, property, and effects of alien enemies, and for indemnity of citizens of the Confederate States and persons aiding the same in the existing war with the United States,' approved August thirtieth, eighteen hundred and sixty-one, and an act altering and amending the same, approved the fifteenth day of February, eighteen hundred and sixty-two," reported the same back, with the recommendation that it do pass.
And the bill was read a third time and passed.
Mr. Herbert moved to suspend the rules to enable him to introduce a resolution.
The motion prevailed, and
Mr. Herbert introduced the following resolution; which was read and agreed to, to wit:
Resolved, That the Committee on Medical Department be instructed to inquire into and report to this House--
The House then proceeded to the consideration of the special order of business; which was the consideration of
A bill for the assessment and collection of direct taxes and internal duties.
The question being upon ordering the question, which had been called by Mr. Hilton, upon agreeing to the amendment of Mr. Clark to the amendment of Mr. Holcombe, to come in as section 27,
The call for the question was sustained, and the amendment was agreed to.
Mr. Gartrell moved to amend by striking out section 27 of the original bill.
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Upon which he demanded the yeas and nays;
Which were ordered,
Yeas: Arrington, Ashe, Boyce, Bridgers, Clapp, Clopton, Dargan, Davidson, Davis, Garnett, Gartrell, Graham, Gray, Hanly, Herbert, Jones, McDowell, Pugh, Sexton, Smith of North Carolina, Swan, and Wright of Texas.
Nays: Atkins, Baldwin, Barksdale, Batson, Boteler, Breckinridge, Horatio W. Bruce, Burnett, Chambers, Chambliss, Chilton, Clark, Collier, Conrad, Crockett, Currin, Curry, De Jarnette, Elliott, Ewing, Farrow, Foote, Freeman, Gardenhire, Goode, Hartridge, Heiskell, Hilton, Hodge, Holcombe, Johnston, Kenan of North Carolina, Kenner, Lewis, Machen, Marshall, Martin, McLean, McRae, Menees, Miles, Munnerlyn, Perkins, Preston, Ralls, Read, Royston, Simpson, Singleton, Smith of Alabama, Strickland, Tibbs, Trippe, Villeré, Welsh, and Mr. Speaker.
The amendment was lost.
Mr. Crockett moved to amend the section by inserting after the word "place" the words "other than the dwelling house."
The amendment was agreed to.
Mr. Conrad moved to amend the same section by striking out the words "for the purpose of examining said property" and inserting in lieu thereof the words "to ascertain the amount and value of said property,"
The amendment was agreed to.
Mr. Elliott, from the Committee on Enrolled Bills, reported as correctly engrossed and enrolled and ready for the signature of the Speaker
And the Speaker signed the same.
Mr. Conrad moved further to amend the bill by striking out the words "for inspecting" and to insert in lieu thereof the words "he may inspect."
The amendment was agreed to.
Mr. Crockett moved further to amend by inserting after the word "place," where it again occurs, the words "other than the dwelling house."
The amendment was agreed to.
Mr. Chilton moved to reconsider the vote by which the amendment of Mr. Crockett was adopted.
The motion to reconsider did not prevail.
Mr. Chilton moved to amend the section by inserting after the word "bonds" the words
Provided, That the dwelling house may also be entered whenever there is good reason to believe that articles subject to taxation are secreted therein.
Mr. Dargan moved to amend the amendment of Mr. Chilton by adding thereto the words "and in such case he may enter with a search warrant."
On motion of Mr. Swan, the amendment and the amendment to the amendment were laid on the table.
Mr. Swan moved to strike out the whole section as amended.
The motion did not prevail.
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Mr. Hanly moved to amend by inserting after the word "made" the following words, to wit:
Provided, That the owner of such brewery, distillery, or place shall have refused to make out a sworn list of his taxable property in pursuance of this act; or, having made out such list, shall have made out an insufficient or unsatisfactory one.
The amendment was lost.
Mr. Baldwin moved to amend by inserting after the word "district" the words "in which any taxed business is conducted."
The amendment was agreed to.
Mr. Heiskell moved to amend by striking out the words "under the provisions of this act."
The amendment was agreed to.
Mr. Smith of North Carolina moved to amend the bill by striking out the following words, in section 29, to wit:
and for the official acts and defaults of such deputy a remedy shall be had on the official bond of the collector, as in other cases; and any bond or security taken of such deputy by such collector pursuant to the provisions in this act shall be available to his heirs or representatives, to indemnify them for loss or damage accruing from any act of the proper deputy so continuing or so succeeding to the duties of such collector.
The amendment was lost.
A message was received from the Senate; which is as follows, to wit:
Mr. Speaker: The President of the Confederate States has notified the Senate that he did, on the 23d instant, approve and sign a bill of the following title, viz:
I am directed to request the return to the Senate, from this House, of a bill of the Senate (93) to provide tobacco for the Army.
On motion, the vote by which a bill to provide tobacco for the Army was referred to the Committee on Military Affairs was reconsidered, and the same was ordered to be returned to the Senate.
Mr. Smith of North Carolina moved further to amend by striking out the words "resigned or be removed."
The amendment was agreed to.
Mr. Conrad moved to amend by inserting after the words "successor be appointed" the words "not exceeding sixty days."
The amendment was agreed to.
Mr. Clapp moved to amend the bill by striking out, in section 30, the following words, to wit:
of the Confederate States or of the collector within whose district any such fine, penalty, or forfeiture shall have been incurred, in any proper form or action or by any appropriate form of proceeding before any circuit or district court of the Confederate States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any court of competent jurisdiction; and where not otherwise and differently provided for, one moiety thereof shall be to the use of the Confederate States and the other moiety thereof to the use of a person who, if a collector or deputy collector, shall first inform of the cause, matter, or thing whereby any such fine, penalty, or forfeiture was incurred,
and to insert in lieu of the same the words
and for the use of the Confederate States, in any proper form of action or proceeding before any court of competent jurisdiction: Provided, That any person having to pay taxes in two or more collection districts of the same State, or who is a nonresident of the State in which he may have taxes to pay, may pay the whole amount of such taxes directly to the State collector of the State in which said taxes are due, who shall issue separate receipts, in duplicate, to such taxpayer, for the amount of taxes due and paid on property in each collection district where the same is located, one of said receipts to be retained by the taxpayer and the other to be delivered to the district collector of the district in which the property designated therein is situated.
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Mr. Sexton moved to amend the amendment of Mr. Clapp by inserting after the words "State collector" the words "or the district collector of the district wherein the taxpayer resides, if in the same State."
The amendment to the amendment was agreed to.
And the question being on agreeing to the amendment of Mr. Clapp, as amended,
Mr. Clapp demanded the yeas and nays thereon;
Which were ordered,
Yeas: Arrington, Ashe, Barksdale, Bell, Breckinridge, Bridgers, Horatio W. Bruce, Chambers, Clapp, Clark, Clopton, Crockett, Curry, Davidson, Dupré, Elliott, Foster, Freeman, Gartrell, Gray, Hanly, Herbert, Hilton, Hodge, Martin, McDowell, McLean, McQueen, Moore, Munnerlyn, Perkins, Ralls, Sexton, Simpson, Smith of North Carolina, Strickland, Welsh and Wright of Texas.
Nays: Atkins, Baldwin, Boteler, Burnett, Chambliss, Chilton, Conrow, Currin, De Jarnette, Ewing, Farrow, Gardenhire, Goode, Graham, Hartridge, Heiskell, Holcombe, Jones, Kenan of North Carolina, Kenner, Lewis, Lyon, Machen, Marshall, Menees, Miles, Royston, Swan, Tibbs, and Trippe.
So the amendment as amended was agreed to.
Mr. H. W. Bruce moved to reconsider the vote by which the amendment of Mr. Conrad, inserting the words "not exceeding sixty days," in section 29, was agreed to.
The motion to reconsider prevailed.
Mr. H. W. Bruce moved to amend the amendment of Mr. Conrad by inserting in lieu thereof the words "provided he shall not so act for a period exceeding sixty days."
The amendment was agreed to.
Mr. Baldwin moved to amend by striking out the word "That," in section 31, and inserting in lieu thereof the following words, to wit:
Oaths or affirmations required under this act may be administrated by any collector or assessor.
The amendment was agreed to.
Mr. Graham moved to amend by striking out, in section 33, the following words, to wit: "shall report the same to the commissioner of taxes, who."
The amendment was agreed to.
Mr. Clapp moved to amend by striking out the whole of section 33 and inserting in lieu thereof the words
When any tax shall have been paid by levy and distraint, any person or persons or party who may feel aggrieved thereby may apply to the State collector for relief and exhibit such evidence as he, she, or they may have of the wrong done or supposed to have been done; and if, after a full investigation, it shall be made to appear to the State collector that such tax was levied or collected, in whole or in part, wrongfully or unjustly, he shall refund the amount so wrongfully or unjustly levied or collected out of any moneys in his hands received in payment of taxes, and take a receipt therefor as the evidence of such payment in his settlement with the commissioner of taxes; or, if he have no such moneys in his hands, he shall issue his certificate in favor of the person or party to whom the said amount is due, and the Secretary of the Treasury shall, upon the presentation of such certificate, cause the same to be paid, through the commissioner of taxes, out of any money in the Treasury not otherwise appropriated.
The amendment was lost.
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Mr. Ashe moved to reconsider the vote by which the House agreed to the amendment of Mr. Clark to the amendment of Mr. Holcombe, to come in as section 27 of the bill.
Upon which he demanded the yeas and nays;
Which were ordered,
Yeas: Arrington, Ashe, Bridgers, Chambliss, Clapp, Collier, Dargan, De Jarnette, Dupré, Garnett, Goode, Gray, Hanly, Herbert, Jones, Kenan of North Carolina, Lewis, McDowell, McLean, McQueen, Miles, Ralls, Sexton, Smith of North Carolina, Strickland, Welsh, Wright, Ralls, Sexton, Smith of North Carolina, Strickland, Welsh, Wright of Texas, and Mr. Speaker.
Nays: Baldwin, Barksdale, Batson, Boteler, Breckinridge, Horatio W. Bruce, Burnett, Chambers, Chilton, Clark, Clopton, Conrad, Conrow, Crockett, Currin, Curry, Elliott, Ewing, Foster, Freeman, Gardenhire, Garland, Gartrell, Graham, Harris, Hartridge, Heiskell, Hilton, Hodge, Johnston, Kenner, Lyon, Machen, Martin, McRae, Menees, Moore, Munnerlyn, Perkins, Read, Royston, Simpson, Singleton, Swan, Tibbs, Trippe, and Villeré.
So the motion to reconsider did not prevail.
Mr. Baldwin moved to amend by striking out the words
certify the amount wrongfully and unjustly levied or collected, and the same shall be refunded and paid to the person or persons or party, as aforesaid, from any money in the Treasury not otherwise appropriated, upon the presentation of such certificate to the proper officer thereof.
The amendment was agreed to.
Mr. Smith of North Carolina moved to amend by striking out, in section 34, the word "conclusive" and to insert in lieu thereof the words "prima facie."
The amendment was agreed to.
Mr. Clapp moved to amend by striking out the following words, in section 35, to wit:
and in all cases where lands may be sold under this act for the payment of taxes, belonging to infants, persons of insane mind, and married women, such person shall have the term of two years after their respective disabilities shall have been removed to redeem lands thus sold, on their payment to the collector of the district in which the land or other real property lies, for the use of the purchaser, the amount paid by such purchaser, with fifty per centum addition thereto, together with ten per centum interest per annum on the aggregate sum, and on their payment to the purchaser of the land aforesaid a compensation for all improvements he may have made on the premises subsequent to his purchase, the value of which improvements shall be ascertained by three or more neighboring freeholders, to be appointed by said collector, who, on an actual view of the premises, shall assess the value of such improvements, on their oaths, and make return of such valuation to the collector immediately. And the collector shall receive such compensation for his services herein, to be paid by and received from the parties like costs of suit, as a court shall in that respect tax and allow.
The amendment was agreed to.
Mr. Baldwin moved to amend the same section by inserting after the word "administrators" the words "or any person for him or them."
The amendment was agreed to.
A message was received from the Senate, by their Secretary, Mr. Nash; which is as follows, to wit:
Mr. Speaker: The Senate have passed bills of the following titles, viz:
In which I am directed to ask the concurrence of this House.
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Mr. Graham moved to amend section 37 by adding thereto the following words, to wit:
And that in those States and localities which are or may be temporarily inaccessible, or which are so remote from the seat of government as to render it unpracticable for lists or returns to be made by the first day of May, eighteen hundred and sixty-three, as required in the sixth section of this act, it shall be the duty of the commissioner of taxes, by authority of the Secretary of the Treasury, to make such extension of the time for making such lists and returns as circumstances and the public interests may require.
The amendment was agreed to.
Mr. Crockett moved to amend the same section by striking out the words
and may also correct all errors in assessments, valuations, and tax lists, or in the collection thereof, in such form and upon such evidence as may be prescribed.
The amendment was agreed to.
Mr. Clopton moved to amend the same section by striking out the following words, to wit:
That the commissioner of taxes, under the direction of the Secretary of the Treasury, is authorized to establish all rules and regulations suitable and proper to carry this act into effect, which regulations shall be binding on all officers; he may, in like manner, frame instructions as to all details, which shall be obligatory upon all parties embraced within the provisions of this act.
The amendment was lost.
Mr. Gray moved to amend by striking out the words proposed to be stricken out by the amendment of Mr. Clopton and including the word "And."
The amendment was lost.
Mr. Chambers, from the Committee on Enrolled Bills, reported as correctly engrossed and enrolled and ready for the signature of the Speaker
And the Speaker signed the same.
Mr. Hilton moved to amend by inserting, in section 38, after the word "five" the words "hundred dollars and two and one-half."
The amendment was agreed to.
Mr. Smith of North Carolina moved to amend by inserting after the word "over," in same section, the words "until the same shall attain a maximum of two thousand dollars."
Mr. Clark moved to amend the amendment of Mr. Smith by striking out "two" and inserting in lieu thereof the word "one."
The amendment to the amendment was lost.
Mr. Chilton moved to amend the amendment of Mr. Smith by striking out the words "two thousand" and inserting in lieu thereof the words "twenty-five hundred."
Pending which,
The House,
On motion of Mr. Hilton,
Adjourned until 11 o'clock a. m. on Saturday.
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