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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 --TWENTY-SEVENTH DAY--WEDNESDAY, June 1, 1864.
OPEN SESSION
The House met pursuant to adjournment, and was opened with prayer by Rev. Dr. Doggett,
Mr. Holliday presented the petition of the county court of Shenandoah County, Va., asking to be relieved from the tax on the currency; which was referred to the Committee on Ways and Means.
Mr. Russell presented the memorial of clerks in the medical purveyor's depot, for the benefit of the act increasing the pay of clerks in Richmond; which was referred to the Committee on Ways and Means.
Mr. Russell introduced
A bill "to enable the citizens of Virginia and others to supply the city of Richmond with food;"
which was read the first and second times and referred to the Committee on the Commissary and Quartermaster's Departments and Military Transportation.
Mr. Montague presented the memorial of Dr. Bowen and others, acting assistant surgeons, asking an increase of pay; which was referred to the Committee on Claims.
Mr. Funsten presented the memorial of William H. Amiss, asking payment for fuel and forage used by the Confederate States Army; which was referred to the Committee on Claims.
Mr. McMullin presented the petition of Thomas Shannon, asking to be relieved from the payment of money stolen by the enemy; which was referred to the Committee on Claims.
Mr. Miller introduced
A bill "to increase the compensation of the assistant clerks in the Senate and House of Representatives;"
which was read a first and second time.
The rule having been suspended requiring the bill to be referred to a committee,
Mr. Garland called the question; which was ordered, and the bill was engrossed, read a third time, and passed.
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The title was read and agreed to.
Mr. Foster introduced
A bill "to repeal an act to regulate the destruction of property under military necessity, and to provide for the indemnity thereof;" which was read a first and second time and referred to the Committee on Military Affairs.
Mr. Foster presented the memorial of W. Dickson, asking indemnity for losses incurred while acting as quartermaster; which was referred to the Committee on Claims.
Mr. Lyon introduced
A bill "to provide for the settlement of claims against the Confederate States for property lost, captured, or destroyed while in the military service of the Confederate States, or which has been taken or impressed for their use;"
which was read a first and second time and referred to the Joint Committee on Impressments.
Mr. Cruikshank presented the memorial of the officers of Gracie's brigade, asking the privilege of resigning and enlisting in any other command; which was referred to the Committee on Military Affairs.
Mr. A. H. Garland introduced
A bill "to authorize the Attorney-General to purchase books for the Department of Justice;"
which was read a first and second time and referred to the Committee on Ways and Means.
Also, a bill "to increase the compensation of the heads of the several Executive Departments;" which was read a first and second time and referred to the Committee on Ways and Means.
Mr. Bell presented the memorial of Messrs. Weatherford & Thomas, asking compensation for tobacco lost in the custom-house at Nashville, Tenn.: which was referred to the Committee on Claims.
Mr. Hartridge submitted the following resolution:
Resolved, That the Committee on the Judiciary inquire into the expediency of increasing the salaries of the judges of the district courts of the Confederate States, and report by bill or otherwise;
which was adopted.
Mr. Akin presented the memorial of the governors of Mississippi, Alabama, Georgia, and North Carolina, asking the privilege of exporting cotton, tobacco, etc., for the purpose of importing articles for the use of their States; which was referred to the Committee on Commerce and ordered to be printed.
Mr. W. E. Smith presented the memorial of Mrs. Amanda E. Parramore, asking that the property of her husband (who has deserted to the Yankees) be made over to her; which was referred to the Committee on Ways and Means.
On motion of Mr. E. M. Bruce, leave was granted him to withdraw from the files of the last Congress all papers referring to the claim of Capt. W. T. Estep for money alleged to have been stolen from him as quartermaster, and to refer them to the Committee on Claims of this Congress, together with the record of a court-martial convicting the thief of stealing the money.
Mr. H. W. Bruce submitted the following resolution:
Resolved, That so much of the joint resolution adopted on the thirtieth day of May as requires the President of the Senate and the Speaker of the House of
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Representatives to adjourn their respective Houses at twelve meridian, on Tuesday, June seventh, be, and the same is hereby, rescinded;
which, on motion of Mr. Sexton, was laid upon the table.
Mr. Villeré introduced
A bill "to amend an act entitled 'An act to prohibit the importation of luxuries or of articles not necessaries or of common use,' approved February sixth, eighteen hundred and sixty-four;"
which was read a first and second time and referred to the Committee on Commerce.
Mr. Barksdale introduced
A bill "to render compensation to the city of Jackson, Mississippi, for public school buildings belonging thereto destroyed while in the use of the military authorities;"
which was read a first and second time and referred to the Committee on Claims.
Mr. Bridgers presented the memorial of Thomas N. Hill, asking that new bonds be issued to him in place of bonds lost; which was referred to the Committee on Claims.
Mr. Smith of North Carolina presented joint resolution of the legislature of North Carolina in reference to the military organization known as "Mallett's Battalion," and a communication from Governor Vance on the same subject; which were referred to the Committee on Military Affairs.
Mr. Smith of North Carolina introduced
A bill "providing for the admission of Mallett's Battalion into the military service of the Confederate States;"
which was read a first and second time and referred to the Committee on Military Affairs.
Mr. Fuller introduced
A bill "to aid in the building of a railroad from Fayetteville, North Carolina, to Florence, South Carolina;"
which was read a first and second time and referred to the Committee on the Commissary and Quartermaster's Departments.
Mr. Cruikshank, from the Committee on Enrolled Bills, reported as correctly enrolled
And the Speaker signed the same.
Mr. J. M. Leach presented the memorial of W. S. Bennett, asking compensation for slaves lost on fortifications; which was referred to the Committee on Claims.
Mr. J. M. Leach submitted the following resolution:
Resolved, That the Committee on the Medical Department be instructed to inquire into the condition of patients at military hospitals in this city, with a view to ascertaining whether proper attention is being exercised toward supplying them with all things necessary to their comfort and early restoration to health, and report their proceedings therein to this House as early as practicable;
which was adopted.
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Also, the following resolution:
Resolved, That the Committee on Quartermaster's and Commissary Departments be instructed to inquire whether proper arrangements have been made for supplying patients at military hospitals with all necessary clothing, including shoes and hats or caps, and whether, in their judgment, any further legislation on this subject is necessary at this time, and that said committee report their proceedings herein as soon as possible;
which was adopted.
Mr. McCallum introduced
A bill "to amend an act to regulate the destruction of property under military necessity, and to provide for the indemnity thereof;" which was read a first and second time and referred to the Committee on the Judiciary.
Also, a bill "to authorize the Auditor of the Treasury or a commissioner to be appointed by the Secretary of the Treasury to take proof and determine the amount expended by the State of Tennessee in the support of her army, etc., previous to its transfer to the Government of the Confederate States;" which was referred to the Committee on Claims.
Mr. Colyar presented the petition of R. P. Hunter, assistant quartermaster, asking to be relieved from liability for an amount of money stolen from him belonging to the Government; which was referred to the Committee on Claims.
Mr. Foote submitted the following resolution:
Resolved, That so much of the joint resolution adopted on the thirtieth May as requires the President of the Senate and the Speaker of the House of Representatives to adjourn their respective Houses at twelve o'clock on Tuesday; June seventh, be, and the same is hereby, rescinded; and the said two Houses shall take a recess on Tuesday next at twelve o'clock meridian for ninety days.
Mr. Swan moved to amend the resolution by striking out "ninety days" and inserting in lieu thereof "fifteen days."
Mr. Echols moved to lay the resolution on the table.
Upon which Mr. Foote demanded the yeas and nays; which were ordered.
Pending which,
The morning hour having expired,
A message was received from the Senate, by Mr. Nash, the Secretary of that body; which is as follows, viz:
Mr. Speaker: The Senate have concurred in the amendments of this House to the bill (S. 22) to secure the prompt printing of the laws of the Confederate States.
They have passed, without amendment, a joint resolution (H. R. 9) responsive to the resolutions of the general assembly of Virginia "asserting the jurisdiction and sovereignty of the State of Virginia over her ancient boundaries."
They have passed, with amendments, a bill (H. R. 8) to authorize the judge of the district court for the northern district of Georgia to change the place of holding said court; in which amendments I am directed to ask the concurrence of this House.
The House resolved itself into Committee of the Whole to consider the special order, viz:
The bill to amend the tax laws,
Mr. Sexton in the chair; and having spent some time therein, the committee rose and reported, through their Chairman, that the committee had had the bill under consideration, and recommended its passage with sundry amendments.
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Mr. Colyar submitted the following amendment (in the nature of a substitute):
That the act entitled "An act to levy additional taxes for the common defense and support of the Government," approved February seventeenth, eighteen hundred and sixty-four, be so amended that no tax shall be levied on the "shares" or "interests" of any bank, banking company or association, canal, navigation, importing and exporting, insurance, manufacturing, telegraph, express, railroad, or dry dock companies, or of any other joint stock company of any kind, whether incorporated or not, except when it is found impracticable to ascertain the assets of such corporation or joint stock company, in which case a tax of five per cent is hereby levied upon the value of the shares or interests to be assessed against and paid by the corporation or joint stock company.
That paragraph four, section five, of the same act be amended by adding thereto as follows: "In case of disagreement between the owner and officer as to the reduction of taxes under this section, the question shall be settled by referees as is provided in other cases of disagreement under the eighth section of the act to amend an act entitled 'An act to levy taxes for the common defense and carry on the Government of the Confederate States,' approved February seventeenth, eighteen hundred and sixty-four."
That paragraph six, section four, of the act to amend an act entitled "An act to levy taxes for the common defense and carry on the Government of the Confederate States," approved February seventeenth, eighteen hundred and sixty-four, be, and the same is hereby, amended so as to include as wholesale dealers manufacturers and coal and other miners, and manufacturers of salt, who make it a business to sell their own products to other dealers to sell again. And that section sixteen of the same act be, and is hereby, amended so as to read as follows:
"That from the tax on the value of property employed in agriculture under the act approved February seventeenth, eighteen hundred and sixty-four, for the common defense and support of the Government, shall be deducted the value of the tax in kind, to be derived therefrom during the same year as assessed under the law imposing it, and delivered to the Government; and the collection of the tax on such property shall be suspended, after assessment, under the orders of the Secretary of the Treasury, until the value of the tithes to be deducted can be ascertained; and when so ascertained it shall be the duty of the post quartermaster to certify, and of the district collector to deduct, the amount of such tithes; and any balance found due may be paid in bonds and certificates authorized by the act to reduce the currency and to authorize a new issue of notes and bonds, in the manner as taxes payable during the year.
"And be it further enacted, That the taxes of eighteen hundred and sixty-three and eighteen hundred and sixty-four that have not and can not be collected because of the occupation of any State or any part of a State shall, nevertheless, be hereafter assessed and collected as soon as the enemy shall leave the State or any part of the State in the same way and manner and to the same extent they would have been collected had not the presence of the enemy prevented it."
Mr. Anderson submitted the following amendment to the amendment of Mr. Colyar (in the nature of a substitute):
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eighteen hundred and sixty-four, be amended and reenacted so as to read as follows:
"That in addition to the taxes levied by the act to lay taxes for the common defense and to carry on the Government of the Confederate States, approved April twenty-fourth, eighteen hundred and sixty-three, there shall be levied, from the seventeenth day of February, eighteen hundred and sixty-four, on the subjects of taxation hereinafter mentioned and collected from every person, copartnership, association, or corporation liable for taxes as follows, to wit:
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officer as to the reduction of taxes under this section, the question shall be settled by referees as is provided in other cases of disagreement under the eighth section of the act to amend an act entitled 'An act to levy taxes for the common defense and carry on the Government of the Confederate States,' approved February seventeenth, eighteen hundred and sixty-four."
A message was received from the Senate, by Mr. Nash, their Secretary; which is as follows, viz:
Mr. Speaker: The Senate have passed bills of the following titles, viz:
They have passed, with an amendment, a bill of this House (H. R. 125) to establish certain post routes therein named.
In which bills and amendment I am directed to ask the concurrence of this House.
The question being on the first amendment of the committee, which is as follows, viz:
After the word "year," in line 16, insert the words "whether delivered during the year or afterwards,"
It was decided in the affirmative.
The second amendment of the committee was read as follows, viz:
Add to twenty-third line the words "and any balance found due may be paid in bonds and certificates authorized by the act to reduce the currency and to authorize a new issue of notes and bonds, in like manner as taxes payable during the year,"
and agreed to.
The hour of 3 having arrived,
The House took a recess until 8 o'clock;
And having reassembled,
The Chair laid before the House a Senate bill (S. 55) "to authorize the formation of new commands, to be composed of supernumerary officers who may resign to join such commands, and to limit and restrict the appointment of officers in certain cases;" which was as read a first and second time and referred to the Committee on Military Affairs.
Also, a Senate bill (S. 63) "for the relief of Mrs. Margaret A. Rice;" which was read a first and second time.
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Mr. Farrow moved that the rule be suspended requiring the bill to be referred to a committee.
The motion was lost, and the bill was referred to the Committee on Claims.
The question being on the third amendment of the Committee of the Whole to the "bill to amend the tax laws," which is as follows, viz:
Strike out the second paragraph in section 1, which reads as follows, viz:
"On the value of gold and silver ware and plate, jewels, jewelry, and watches, ten per cent. On the value of all shares or interests held in any bank, banking Company or association, canal, navigation, importing and exporting, insurance, manufacturing, telegraph, express, railroad, and dry-dock companies, and all other joint stock companies of every kind, whether incorporated or not, five per cent; which tax shall be assessed against and paid by the company in each case. And where the shares in any such company are taxed, no other tax shall be imposed under this act upon any property of such company, represented by such shares," and insert in lieu thereof the following:
"On the value of gold and silver ware and plate, jewels, jewelry, and watches, ten per cent. On the value of all property, real, personal, or mixed, except gold and silver bullion, gold or silver coin, and gold dust, owned or held by any bank, banking company or association, canal, navigation, importing and exporting, insurance, manufacturing, telegraph, express, railroad, and dry-dock companies, and all other joint stock companies of every kind, whether incorporated or not, five per cent; which tax shall be assessed against and be paid by the company in each case,"
Mr. Pugh demanded the yeas and nays;
Which were ordered,
Yeas: Atkins, Horatio W. Bruce, Chambers, Chilton, Clopton, Colyar, Cruikshank, Echols, Foster, Gholson, Heiskell, Holder, Keeble, Lamkin, J. M. Leach, J. T. Leach, Lester, Logan, McCallum, McMullin, Orr, Perkins, Pugh, Ramsay, Rogers, Simpson, Singleton, Triplett, Turner, Villeré, Witherspoon, Wright, and Mr. Speaker.
Nays: Akin, Anderson, Barksdale, Baylor, Bell, Blandford, Boyce, Branch, Conrad, Dickinson, Dupré, Ewing, Farrow, Funsten, A. H. Garland, R. K. Garland, Goode, Hartridge, Hilton, Hedge, Holliday, Johnston, Kenner, Lyon, Miles, Montague, Morgan, Russell, Sexton, Shewmake, J. M. Smith, W. E. Smith, Smith of North Carolina, and Whitfield.
So the amendment was lost.
The fourth amendment of the committee was read and agreed to, and is as follows, viz:
Insert after the word "purchase," in line 9, section 2, the following: "but land purchased since the first day of January, in the year eighteen hundred and sixty-two, by refugees, and held and occupied by them for their own use and residence, shall be valued for taxation in like manner as if the same had been owned by such refugees before that date."
Mr. Akin submitted the following amendment to the bill:
Insert at the end of the amendment just adopted the following: "Provided further, That when any person who has purchased land or real estate of any kind, or any slave or slaves, since the said first day of January, eighteen hundred and sixty-two, will make affidavit before the proper and legally authorized assessor of taxes that he purchased said land or real estate and slaves for his own use, and not to sell again, nor for the purpose of merely making an investment, and that he is residing on or cultivating said land or real estate, and that he has said slave or slaves in his possession; then, and in that case, said land or real estate and slaves shall be assessed on the basis of the market value of
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the same or similar property in the neighborhood where assessed in the year eighteen hundred and sixty."
Mr. Akin demanded the yeas and nays thereon;
Which were ordered,
Yeas: Akin, Atkins, Barksdale, Bell, Bradley, Bridgers, Eli M. Bruce, Horatio W. Bruce, Chambers, Clopton, Colyar, Dupré, Hilton, Holder, Keeble, Lamkin, J. M. Leach, J. T. Leach, Lester, McCallum, Miles, Montague, Moore, Shewmake, Simpson, W. E. Smith, Whitfield, and Wright.
Nays: Anderson, Baldwin, Baylor, Blandford, Boyce, Branch, Chilton, Conrad, Cruikshank, Dickinson, Echols, Elliott, Ewing, Farrow, Foster, Fuller, Funsten, A. H. Garland, R. K. Garland, Gholson, Gilmer, Goode, Hartridge, Heiskell, Hodge, Holliday, Johnston, Kenner, Logan, Lyon, McMullin, Morgan, Murray, Orr, Perkins, Pugh, Ramsay, Rogers, Russell, Sexton, Singleton, J. M. Smith, Smith of North Carolina, Triplett, Turner, Villeré, and Witherspoon.
So the amendment was lost.
Mr. Colyar submitted the following amendment:
Insert after the amendment of the committee just adopted the following:
"That paragraph eleven, section three, of the act entitled 'An act to levy additional taxes for the common defense and support of the Government,' be so amended as to apply the principle herein applied to corporations to all solvent credits, including Confederate bonds, which are now by law taxable, bills of exchange, promissory notes, and all other evidences of debt, and of all bank bills and other paper issued as currency, including interest-bearing Treasury notes and excluding noninterest-bearing Treasury notes. And they shall be assessed by deducting from their actual value in Confederate Treasury notes in the neighborhood where assessed the difference between the average value of shares in corporations in the same neighborhood on the seventeenth February, eighteen hundred and sixty-four, and of the same shares in eighteen hundred and sixty."
The amendment was lost.
A message was received from the Senate, by Mr. Nash, their Secretary; which is as follows, viz:
Mr. Speaker: I am directed to inform this House that the Senate have concurred in amendments of this House to a bill (S. 33) to regulate the compensation and mileage of members of Congress for the present session.
Mr. Atkins moved to reconsider the vote by which the amendment of Mr. Colyar was lost, and demanded the yeas and nays thereon;
Which were ordered,
Yeas: Atkins, Baylor, Bradley, Colyar, Dupré, Ewing, Fuller, Funsten, Hilton, Keeble, Lamkin, Lester, McCallum, McMullin, Menees, Murray, Orr, Perkins, Rogers, W. E. Smith, Triplett, Turner, and Whitfield.
Nays: Akin, Anderson, Ayer, Baldwin, Barksdale, Bell, Blandford, Branch, Bridgers, Eli M. Bruce, Horatio W. Bruce, Chambers, Chilton, Clopton, Conrad, Cruikshank, Dickinson, Echols, Elliott, Farrow, Foster, Gaither, R. K. Garland, Gholson, Gilmer, Goode, Hartridge, Heiskell, Holliday, Johnston, Kenner, J. M. Leach, J. T. Leach, Logan, Lyon, Miles, Montague, Moore, Morgan, Pugh, Ramsay, Russell, Sexton, Shewmake, Simpson, Singleton, J. M. Smith, Smith of North Carolina, Swan, Villeré, and Witherspoon.
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So the motion was lost.
The fifth amendment of the committee was agreed to, and is as follows, viz:
Insert after the word "countries," in line 7, section 3, the words "and other rights and credits of value payable abroad."
The sixth amendment was agreed to, and is as follows, viz:
In section 3, line 7, after the words "money and bills," insert the words "and other rights and credits of value payable abroad."
The seventh amendment of the committee was read as follows, viz:
Strike out paragraph 2, section 3; which reads as follows:
"Upon the amount of all solvent credits and of all bank bills and all other paper issued as currency, exclusive of noninterest-bearing Treasury notes, and not employed in a registered business the income derived from which is taxed five per cent,"
and insert in lieu thereof the following, viz:
Mr. Logan submitted the following amendment to the amendment of the committee:
Insert after the word "currency" the words "after deducting the actual indebtedness of each taxpayer."
The question being on the amendment to the amendment,
Mr. J. T. Leach demanded the yeas and nays;
Which were ordered,
Yeas: Atkins, Bell, Bradley, Eli M. Bruce, Horatio W. Bruce, Colyar, Cruikshank, Elliott, Foster, Gaither, Hitton, Holliday, J. M. Leach, J. T. Leads, Logan, McCallum, McMullin, Menees, Montague, Moore, Murray, Perkins, Ramsay, Rogers, Sexton, W. E. Smith, Smith of North Carolina, Swan, Turner, and Whitfield.
Nays: Akin, Anderson, Aver, Baldwin, Barksdale, Baylor, Blandford, Branch, Bridgers, Chambers, Chilton, Chrisman, Clopton, Conrad, Dickinson, Dupré, Echols, Ewing, Farrow, Funsten, A. H. Garland, R. K. Garland, Gholson, Gilmer, Goode, Hartridge, Heiskell, Hodge, Holder, Johnston, Kenner, Lamkin, Lester, Lyon, Miles, Miller, Morgan, Orr, Pugh, Russell, Shewmake, Simpson, Singleton, J. M. Smith, Triplett, Villeré, Witherspoon, and Wright.
So the amendment to the amendment was lost.
The amendment of the committee was agreed to.
The eighth amendment of the committee was agreed to, and is as follows, viz:
Insert after the word "miners," in line 6, section 5, the words "and manufacturers of salt."
The ninth amendment was read as follows, viz:
After the word "money," in line 9, section 5, insert the words "other than taxed Treasury notes,"
and agreed to.
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The tenth amendment was read as follows, viz:
Insert after the word "colleges," in line 10, section 5, the words "and other charitable institutions."
Mr. Swan moved to amend the amendment by striking out the word "other;" which was agreed to, and the amendment as amended was agreed to.
The eleventh amendment was agreed to, and is as follows:
Add to the amendment last agreed to the words "all moneys, funds, and stocks held or subscribed for charitable or benevolent purposes only."
The twelfth amendment was agreed to, and is as follows, viz:
In section 5, paragraph 1, line 11, add the words "the property of companies formed under the act entitled 'An act to establish a volunteer navy' shall be exempt from taxation except on the income."
The thirteenth amendment was read as follows, viz:
In line 11, section 5, after the word "law," insert the following: "And no tax shall be assessed or collected on the value or income of the butter, eggs, poultry, dried fruit, or wool of any soldier actually engaged in the military or naval service of the Confederate States, or of any soldier who may have died, been killed, or disabled in such service, or the widow of such soldier."
Mr. Swan moved to amend the amendment by inserting after the words "dried fruit" the word "feathers."
The amendment was agreed to.
Mr. J. T. Leach moved to amend the amendment by striking out the word "wool;" which was agreed to.
Mr. Swan moved to amend the amendment by inserting after the word "feathers" the word "beeswax;" which was agreed to.
The amendment of the committee, as amended, was lost.
Mr. Whitfield submitted the following amendment to the bill:
Add the following as an independent section:
"Be it further enacted, That this act shall not be so construed as to subject to taxation corn, bacon, or other agricultural products which were produced in the year eighteen hundred and sixty-three and in the possession of the producer on the seventeenth February, eighteen hundred and sixty-four, and necessary for their support, and from or on which taxes in kind or otherwise had been taken, delivered, or paid, the intent of this act being not to make liable to taxation under any of its provisions the remaining portions of the said crops or agricultural productions left after the tax in kind or otherwise had been taken therefrom or paid thereon, and necessary for their support."
Mr. Cruikshank, from the Committee on Enrolled Bills, reported as correctly enrolled
And the Speaker signed the same.
Mr. Garland demanded the previous question.
Pending which,
The House, on motion of Mr. Echols,
Adjourned until to-morrow, 11 o'clock.
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