Newspaper Page Text
NUMBER 44.
VOLUME XLIII.
yl OHME & SON,
n editors and proprietors.
c'PTIPHEN F. MILLER,
& ASSOCIATE editor.
r!i recorder is published weekly, at
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p a id always
s t our risk.
fl ,u . wishin
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■“
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without a specification of the number
insertio 13
will he published until ordered out,
OI :“TV r eed accordingly. [A square is 12 lines.]
,u; * ,'jf Lsnd and Negroes, by Adm.nistrators,
f'' s< 0 r Guardians, are required by law to be
Er r l n the first Tuesday in the month, between
rs of ten m the forenoon, and three in the
‘ n * - ° on at Tn** Court-house, in the county in
^ tiie property is situate. Notices of these
! «'must be given iu a public gazette forty
previous to the day of sale.—[$3 56 per
"voices for the sale of personal property muat
j,, wvcu at least tex DAYS previous to the day of
! *v tire to Debtors and Creditors of an Estate
l,e published forty days.—[f:j 00.]
®5- ot , .' aa t application will he made to the Court
to\1 : ns’’v for leave to sell Land and Negroes,
r,t be published for Two months.—[$4 00.)
C itation's for Letters of Administration muat
, C,i,li,h*d thirty days—[$2 75 ] For Dismis-
, from Administration, monthly six months—
'«i 1 For Dismission from Guardianship, for-
’L, _![$", 50 ]
1 Piles for Foreclosure ot Mortgage must he
-•Visiied monthly for four months— for establish*
fllsst napeiS. for the full spu.ee of three months—
VAmufi!!ii»(T tdlcs from Executors aud Adininis*
»>tars where a bond has been given by the de
ll ed! 'th- full space of three months.
Publications will always be continued according
• rf f the legal requirements, unless otherwise or-
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,,Vn or"nipt attention at the RECORDER OrrKK.
CONFEDERATE GOVERNMENT.
PRESIDENT.
JE FFE RSON DAVIS,
OF MISSISSIPPI.
ALEX.
Vice President:
FI. STEPHENS,
OF GEORGIA.
cabinet of the confederate states.
J I’ Benjamin, of La , Secretary of State.
,j \v Randolph,of Va., Secretary of War.
C.’g. Memminger, of S. C., Sec’y of Treasury.
« H. Mallory, of Florida, Secretary of Nary.
Tlioi. H. Watts, of Ala., Attorney-General.
J K. Reagan, of Texas. Postmaster-General.
tOtFEDERATE CO.YGKESS-FlltST SESSIOSf
The following is a list of the members of the
Fir,; CongivsFof the Permanent Government of
•hr Confederate States, which meets in February
sot:
Those marked with an asterisk (*) are members
of the Provisional Congress.
SENATE.
ALABAMA.
Wis. L. Yancey,
C. C. Clay, Jr.
ARKANSAS.
Robert \Y. Johnson,
C. B. Mitchell.
FLORIDA.
Junes M Baker,
A E. Maxwell.
BFORG1A.
B.H. Hill.*
Robert Toombs,*
KENTUCKY.
MISSOURI.
John B. Clarke,
R. L. E. Peyten.
NORTH CAROLINA.
George Davis,*
William T. Dortch.
south Carolina.
Robert W. Barnwell,*
James L. Orr.*
TENNSSSKF,.
Gustavus A. Henry,
Landon C. Haynes.
TEXAS.
Lewis T. Wigfall,*
W. S. Oldham.*
VIRGIN I A.
(Not yet elected.)
Honry C, Burnett,
William E. Sims,
LOUISIANA.
Edward Sparrow,*
T. J. Semmes.
MISSISSIPPI.
A. G. Brown,
Jmi*s Phelan.
HOUSE OF REPRESENTATIVES,
l Dist.
ALABAMA. ]
Did.
I. T. J. Foster,
!. VV. R. Smith,
3. J.P. Ralls,
4. J. L. M. Curry,*
j- F. S. Lyon,
W. P. Chilton,*
“ D.Clopton,
*. J. S. Pugh,
9. E. S. Dargan. i
ARKANSAS.
I, G. A. Garland,
1 Jas. M. Patterson.
(Lnromplete.)
FLORIDA.
1. Jas. B. Dawkins,
!. K. B. Ililton.
GEORGIA.
1. Julian Hartridge,
2. C. C. Munnerlyn,
3. Hines Holt.
4. Aug. H. Kenan,
5. Davi: 1 VV. Lewis,
W. VV. Clark,
'■ Rab’t. P. Trippe,
T Lucius J. Gartrell,
1- Hardy Strickland,
111. Aug. R. Wright.
KENTUCKV.
(Not yet elected.)
LOUISIANA.
I. Chit. J. Villere,
Chas. M. Conrad,*
3- D. F. Kenner,*
f Lucien J Dupree,
5- John L. Lewis,
8- Juo Perkins, Jr.
MISSISSIPPI.
J. VV. Clapp,
3. Reuben Davis,
3- Israel Welch,
j- II. C. Chambers,
0. It. Singleton,
jj- E. Barksdale,
'• John J. McRae.
Missouri.
b W. M. Cook,
3- T.C. Harris.
3. Casper VV. Hell,
4- Adam H. Cbudon,
5 - G. G. West,
8- L. W. Freeman.
--Uyer,
1.
1.
6.
7.
' S.
0.
i a.
11.
12.
113.
14.
15.
16.
MILLEDGEYILLE, GEORGIA. TUESDAY, NOVEMBER 4, 1862.
CALENDAR FOR 1862.
DAYS.
DAYS.
*• g! H' p
c . r a si
s i 2 <S i *
CLa X * Cu
JAN,
H-
*10
1617
23:24
30131
1
7! 8
12 1314,15
19202 l u 22
26«712»29
2! 3! 4) 51 6i*7
*1011 1*1314
If, 17 Iw 191*0-41
KW4.252627i2t
2 3 *41 5 6 7
9101H1213114
16;iT18t 1920*11
ap’l
i3 i 24«o
3031
.. -1 1
2627S*
fi 31 4
AtfG
5|oct,
12
19
26
sp. si^i^rb’’ 3 '
I I]2!f
N’Si&.s :
..i 11 S> 3: 4! 5
7 8 9> 10 ! 1 l!l2
14 15 1611711819
21
28
10 11
22 23124 35 26
2930311 1
.. .. 1| 2
6 7 8j 9
12 1314I15 16
17118(192021:22j23
2425
31
..; 1
7i 8
14 15
2122
2627128129,30
6 7 0 910,11
13 14,lml6 J 17|18
402l222.T242f
(27 28.29 30- j
MAYS.. 1 2 3t)NOV
! 4 5 6 7 9 9 10
Sllil2 13|H151f>-I7S
518.1920(21 24 23124 (
f25,26.2728129 30,31
P i | I
JV’E f I 2 3j 4 5 6 7 DBC
8 910l.ll 1213,141
15 16 17'18 19120,21
52!23 24(252627,281
29*30! iil
28|29
5; 6
12 13
1920
2627
2 3
9 10
16,17
23 24
30
.. 1
7 8
14 1
2 3 4 j 6
9 J0; 11! 5|J3
16 1718 1220
2324 25 19,27
30 26
.. l! 2
7| 8; 91 3
14)1516 10
012223 1725
28 2930 24!
-.-Ij-JMI 1
4 5 Oi.. ; 8
II 1213: 7 15
18 19 20 14«22
25 26:27121*29
' I ; 28|
«i 3, 4; 6
9 10*11 5 13
IG 17 18112,20
21 22123 24145! 19 27
28129(30 !31126 i |
COURT CALENDAR FOR 1862.
REVISED BY THE SOUTHERN RECORDER.
SUPERIOR COURTS.
JANUARY.
2d Monday, Chatham
•Plujd
FEBRUARY.
1 st Monday .Clerk
Luinpkiuf
2d Monday, Cuinpbell
Dawson
3d Moadty, Fureyih
tPolk
( He sene k
Mart wether
Walton
4th Monday, Baldwin
J aekeon
Mom 00
Paeldiag
Taliaferro
Walker
MARCH.
IstTUnrsdaj.Pieree
1st Monday, Appling
Chattooga
Cherokae
Coweta
Columbia
Crawford
Gwinnett
Madiao n
Marine'
Morgan
2d Monday .Batts
Bartow
Coffee
Elbei t
Payelta
Greene
Piekenl
W aaliingten
Webster
JULY
1st Monday. Floyd*
AUGUST.
1st Monday, Lumpkin
2d Monday, Cuinpbel.
Clark
Dawson
3d Monday, Forsyth
Polk
Glascock
Meriwether
Walton
4 th Monday .Baldwin
Jackson
Monroe
Paulding
Taliaferro
Walker
Thursday after .Pierce
SEPTEMBER.
lstMondny, Appling
Chattooga
Cherokee
Columbia
Coweta
Crawford
Madison
Marion
Morgan
2d Monday,Bulls
Bartow
Coffee
Elbert
F avette
Greene
Gwinnett
Pickens
Washington
Webster
For the Southern Recorder.
Lines suggested by the death of Walter A.
Thompson, late Captain ef the Burke Couutv
Sharp Shooters, 2d Georgia Regiment, who fell at
the Battle of Malvern Hill, July 1st, 1862.
On that battle field glorious, 'mid clashing of arms,
Conspicuous for valor wert thou;
With veteran coolness on that fearful day,
Fresh laurels were earned for thy brow.
’Twas thine to command,—thine to victory lead,
W here fiercely the battle long raged ;
Where Georgia's tried sons gal laut prominence won
Iu the conflict so furious waged.
True courage was thine, naught of fear couldst
thou know,
For prowess was innate with thee;
And well didst thy daring evince on that day,
That a hero thou ever wouldst be.
Unerringly sped was the missile of death,
That smote thee, that battle day dread;
Alas ! ’twas thy lifers blood too surely it sought—
Too surely thy life’s blood was shed.
On, on to the conflict,—thy comrades rush on,
To strike in that hour of used ;
But another theu led, foes hateful to meet,
On, on to avenge thee, they speed.
For thou, youthful warrior, on gory bed low,
In agony writhing didst lie;
Thy career nobly ended, thy work gallant done,
From home—thy loved home there to die.
Returned art thou now, to thine own early home,
But not, as thou hoped to have done ;
When friends would assemble to greet thee with
smiles,
To welcome the long absent one.
How changed was that greeting, how sad thy re
turn,
Friends gathered,—but only to mourn;
For all that remained of the loved, cherished one,
To the grave with deep anguish was borne.
Thy form, late so manly, 'twas cold theu iu death,
Thy voice was forever theu hushed;
Thine eye so expressive, thine image so dear,
All, all were by death rudely crushed.
There weeping, they laid thee,—there laid thee to
rest,
The loud din of battle was o’er;
There sleep, dearly loved one, long sweetly sleep
there,
War’s conflicts will wake thee no more.
MiUedgerille, Ga., Oct. 27, 18G2.
Thnradayaft’r.VIooigoaierynd Monday Cobb
NORTH CAROLINA.
VV. N. H. Smith,*
R. R. Bridges,
O. R. Kenan,
T. D. McDowell,
A. II. Arrington,
J. R. McLean,
Ashe,
William Lander,
B. S. Gaither,
A. T. Davidson.*
SOUTH CAROLINA.
John McQueen,
W. Parcher Milos,*
L. M. Ayor,
M. L. Bonham,
James Farrow,
W. VV. Boyce.*
TENNESSEE.
Jos. B. lleiskell,
VV. G. Swan,
Tibbs,
J. B. Gardenshire,
Henry S. Foote,
Meredith P. Gontry,
George VV. Jonos,
Menses,
j. D. C. Adkins,*
John V. Wright,
D. M. Currin.*
TEXAS.
John A. Wilcox.
Cl C. Herbert,
P. W. Gray,
F. B. Sexton,
M. D. Graham,
B. H. Epperson.
VIRGINIA.
M. R. II. Garnett,
John B. Chambliss,
John Tyler,
Roger A. Pryor,*
Thus. S. Boeook,*
John Goode, Jr.,
Jas. P. Holcombe,
D. C. DeJarnette,
William Smith,
Alex'r. R. Boteler,
John B. Baldwin,
Waiter K. Staples,*
VV alter Preston.*
Albert G. Jenkins.
Robert Johnston,*
Chas. W. Russell,*
3d Moadty, C«*bk>t
Calhoua
Hall
Hart
Heard
Macon
Newton
Talbet
Tattnall
Ware
Thursday af. White
Friday after.Bulloch
4th Monday, Clinch
Chattahoochee
Johnson
Lee
Milton
Putnam
Rabun
Twigja
Wilkes
Thursday af.Habersbam
Monday af- V
tar 4th Mon-> .
t olhnghara
GOVERNMENT OF GEORGIA.
>0<EPH e BROWN, Governor.
C. BARNETT, Sec’y of State & Sur. Gen'l.
JIN JONES, Treasurer.
•■’ETERSON TIIWEATT, Comptroller General.
1 L. BROWN, Librarian. t
•JH.V BILLUPS, President of the Senate.
MQI5LEY, Secretary “ “ “
v ARRi;x AKIN, Speaker of the House of Reps.
Carrington, clerk *• “ “ “
11 CAMPBELL, Secretary Ex. Department
;I H. WATERS, “ “ “
j s ROWLAND, Sup’t. W. A A. Railroad.
^ A. GREEN, Principal Keeper Penitentiary
'■ T WINDSOR, Book Keeper
Supreme Court Judges.
I H. LUMPKIN, of Clark.’
,■ J- JENKINS, of Richmond.
• LYON, of Fulton.
times and places of holding court.
.f ,r st District—Composed of tlie Eastern,
“and Brunswick Circuits, at Savannah on the
Mondays in January aud June.
District—Composed of the Macon, South-
*starn Chattahoochee and Patella Circuits, at
'asouon the 4th Mondays in January aud June.
, ^>rd District—Composed of the Flint, Cowe-
o'i 1 e Cherokee and Tallapoosa Circuits,
bAdauta on the 4th Monday in March aud 2d
in August.
/"* r< A District—Composed of the Western and
. J ,,rn Circuits, at Athens on the 4th Mondays
V* aud Novemb
lB* district—Composed of the Ocmulgee i
l 1( ‘ rn Circuits, at Milledgeville ontha 2d SI
'' a Slay and November.
and
ou-
d«y.
APRIL.
latk. 2d Man. Carroll
lit Mouday, Dooly
Biuanuel
Karly
F rauklia
F altnu
Gordo u
Pike
Taylor
W arren
Wilkinson
Thursday aft. Banks
2d Mouday, Hancock
Richmond
Harris
Laurens
Miller
S uinter
Tursdayafter .McIntosh
3d Monday , Glynn
Haralson
Henry
Junes
Likarir
Murray
Ogle thorp*
Pulaski
Btewart
Monday i Worth
after. ) Bryuu
Itli Monday,Wayne
Deeatur
DeKalb
Hauii ton
Jasper
Lincoln
Sell ley
Whitfield
Wilcox
Friday after,Telfair
Camden
Thursday arterjrwin
Monday “ Berrien
Chnrlion
MAY.
1st Monday,Claytsn
Giluier
Randolph
Striven
Upson
2d Monday, Catoosa
Chatham
Fannin
Jefferson
Mitchell
Muscoge*
id Monday .Baker
Bibb
Burke
Quitman
Spalding
Troup
Union
Thursday aft. Town*
1th Monday, Dade
Terrell
LiatMonday .Colquitt
JUNE .
lat.Mouday .Dougheriy
Lowndes
2d Monday, Biooki
Clay
3d Mond*y .Thomas
Calhoun
Hall
Hart
Heard
Mac on
Newion
Talbot
W are
Bulloch,
Thursday aft. White
4tli Monday, Clinch
|Chatiahoochec
Johnson
Lee
Milton
Putnam
Rabun
Twiggs
Wilkes
Thursday af, Habersham
Mouday af- Y
the 4th > Echols
Monday )
OCTOBER.
IstAfid Mon.Carroll
1st Monday Dooly
Early
Emanuel
Franklin
F ullon
Gilmer
Gordon -
Taylor
W arren
Wilkinson
Pike
Thursday aft. Banka
2d Mouday . Fannin
Hancock
Harris
Laurens
Miller
Richmond
Sumter
3d Monday, Glynn
Haralson
Henry
J ones
Murray
Oglethorpe
Pulaski
Stewart
Union
W ortli
Montgomery
I*
Thursday
after
Towns
4th Moudv,Decatur
DeKalb
Houston
Jasper
Lincoln
Schley
Tattnall
Wayne
Whitfield
Wilcox
Friday after Telfair
Camden
Thursday after, Irwin
Monday after Charlton
NOVEMBER,
lat Monday, Errrien
Clayton
Effingham
Randolph
Sc riven
Upson
2d MonJay, Ctioosa
Jefferson
Mitchell
Muscogee
3d Monday Baker
Bibb
Burke
Quitman
Spalding
Troup
IthMonday.Dsdr
Terrell
Thursday after. McIntosh
Monday after. Colquitt
Jo do Liberty
Mon after Liberty. Bryan
DECEMBER.
latMonday,Dougherty
Lowndes
2d Monday. Btooks
*Clay
3d Monday,Tbotnaa
* May hold three weeks, if necessary, at each
^T'judge not required to draw Jurors for two
weeks; and not obliged to hold two weeks Court
in the counties of Cobb and Lumpkin.
Tax Receiver*' and Tax Receipt Books.
The Recorder office keeps on hand for sale,
printed on good paper, blanks to form the above
book*. Price seybn cents PER SHEET, and 2o
cents to be added for light binding—we paying
postage. The money in *rery instance must be
sent in advance.
Recorder Office, Feb. 18, 1862.
House aid Lat for Sale.
sold loiefar cash.
July 8, 1862
APP &OTT & CAKAKER.
We continue this week to publish
several interesting articles from the
Comptroller General’s Report. His
suggestions relative to ihe inequality of
taxon slaves in different counties are
worthy of consider ation :
The Number of Acres oj hand in Cottony
Corn mid Olhtt Grain in Georgia, in
1862.
In accordance with instructions from
your Excellency* on the 24th April last
I addressed a circular to the various
Tax Receivers arid Collectors of this
State directing them to obtain from the
tax payers, themselves, or from the
best information in their power, the
number of acres ot land used in the pro
duction of cotton, corn and other grain,
in Georgia, in 1862.
As many of these officers had com
menced their duties on or about the
first of April, nearly or quite a month
before they received the Circular, and
as some of them had taken the returns
of a large number of tax payers before
they received it, f have been inform
ed bv several that their reiurns of Cot
ton, Corn anti other grain, are ratherim-
perfect, or not full, but that they have
done the best they could under the cir-
cumstance's. This being tlie case, these
returns cannot be considered as accu
rate and full as they would have been
had the Circular been issued on or
about the 1st of April. Five counties
viz: Chatham, Dade, Dawson, John
son and Randolph made no returns at
ali. Therefore, by referring to table
“D” your Excellency will fine! that one
hundred and twenty-seven counties, or
all but these five, have made returns as
to the number ofacres planted in Cotton,
Corn and other grain. In these one
hundied and twentyseven counties’twill
be seen that only 236,19S acres are
reported as planted in Cotton, while
4,009,0S0 acres were planted in Corn
and 1,349,317 were planted in “other
grain” including, Wheat, Rye, Rice,
Outs. Barley &c., &c. Averaging
Cotton a: one (500 i+>s) bag to every four
acres, and that would give 59,050 bags
of Cotton in these, one hundred and
twenty-seven counties. Average Corn
at twelve and a halt busheisto the acre
(and under all the circumstances I am
induced 10 think this a low average) anil
it will give 50,113,525 bushels of Corn
in these one hundred and twenty-seven
counties. Add then 13,802 acres as an
estimate for the other five counties and
for short leturns of Cotton, and add al
so 240,920 acres for Corn, on the same
account, and at the above average the
product of these two articles in the
State this year would be 62,500 bags of
Cotton and 53,125,000 bushels of Corn.
The census reiurns of 1849 report
the average crop of Cotton that year in
Georgia to be 500 pounds of seed Cot
ton to the acre. This would be a little
over 500 pounds of ginned cotton to ev
ery four acres. But that year was a
good crop year—a large crop of Cotton
was planted, arid much ot our best
land was planted in Cotton. ’I his year
most of the Farmers who planted a
small number ot acres ot Colton, pro
fess to have p anted it on inferioi land.
&e. If this be true, the average of one
bag to every four acres would he large,
for the Cotton £rop. On the other
hand, the average of Corn, in Georgia,
in 1S49 is stated at 16 bushels to the
acre. It is true, that in some sections
of our State, the drought this year has
been such as to cut short the corn crop
and not as good crop as usual has been
made, but in other sections; and espec
ially in South-Western Georgia, the
richest portion of the Slate, gpod and
large crops have been made. With u
season equal to that of 1S49, and if it be
irue that all or most all of the
in the Stale was planted in Corn, the
average Ought to be 18 instead of 16
bushels to the acie, the average of 1849.
But as the season this year was nothing
like as good as 1S49, and as in some
portions of the State a very poor crop
of corn has beeu made, it can hardly
be supposed that the average would be
as great as in 1S49, and yet under the
circumstances above staled it ought to
be over twelve and a half bushels to the
acre. It has already been shown what
the amount is, at twelve and a half
bushels to the acre. But, suppose we
estimate the average of corn at 14
bushels to the acre, (two bushels per
acre under the average of 1849,) then
the product in Corn in Georgia this year
would be about 59,500,000 bushels.
Having said this much and offered
these figures and estimates above, 1 will
further remark that I think the corn and
cotton crop in Georgia this year, may
he fairly put down in round numbers at
55,000,000 bushels of corn, and 60,000
bags of cotton weighing 500 pounds
each. The crop of corn iu 1849, by
the returns was 30,0S0,099, the product
of 1,SS0,000 acres. The crop of cotton
was 499,091 bags of 400 pounds each,
the product of a little over 1,000,000
acres.
But even had our people made 10,000
000 or 15,000,000 bushels m >re corn
than they have, it would not bring the
price of corn down to what it was a
year or two ago, for the demand for it,
iu various ways, has never been as
great before. Apart from the fact that
the enemy, in the Spring overrun much
of the best part of the grain growing re
gions ofVirginia,North Carolina, Tenn.
Kentucky and Mississippi, and prevent
ed the people iu those sections of the
Confederacy from raising corn, wheat,
&c., which has to be supplied from else
where the oat and wheat and rice and
other grain crops in Georgia have al
most been failures,and corn has to make
up for the deficiency in all of these grains
Hence, at this lime of year while corn
has heretofore been sold in different lo
calities at 50, 60 and 75 cents, ppr
bushel, it now sells for 75 cents, $1.00
per bushel, and in some localities at$l -
25,$1.50, Scc. And from present indi
cations, it would seem that our noble
hearted and patriotic Farmers, who in
the early part of the year, for the love of
their country determined to throw a way
cotton and plant corn without the hope
of making much money by 30 doing, will
have done the very thing that will pay
them best.
It is true, that cotton is selling at
a higher price tlpin usual, at this time,
but no one will pretend that it would
bring half the present price, at this time
had anything like a usual crop been
made this year. Indeed it is questionable
whether it could have been sold at all at any
price. In the spring of this year, when
tlie hope ofour ports being open soon
was much greater than it is now, or that
it has been for several months past, and
before it was generally understood but little
cotton ivould be planted this year, it went
down to 6 and 7 cents per pound, and
for a time it could not be sold at all, at any
price. Then what would have been the
condition of our Farmers, and what
would have beeu the condition of the
country had they planted the usual cot-
tonan.l corn crops or had they not plant
ed corn instead of cotton s At this
time, in all probability, they would
have had a large crop of cotton on hand
that they could not sell, and peihaps
would not have had enough corn for
their own use, for the ensuing year.—
Corn would have gone up so high, that
many of the soldiers’ families, and the
poor, could not have bought it, and a
state of things would haveexisted at this
lime, or a few months hence in Georgia
that would have appalled the stoutest
and most hopeful heart. But as it is,
by the patriotic course of the great
body of our farming population, our
people have enough bread, but not too
much—and at prices, too, that remuner
ates the farmer far more than he would
he remunerated by raising cotton at the
average price paid for it lor the past
ten years. This average price has not
been as much as ten cents per pound
for cotton. And yet the farmer that
sells his corn at $1.00 per bushel, will
get much more for it this year, averag
ing it at even twelve and a half bushels
to the acre, than he would have got for
cotton at an average of one 500 pounds
bag for every lour acres. At ten cents
a lb lor cotton the farmer would get hut
$50 per bag for his cotton, while lor his
corn, at one dollar per bushel he not on
ly gets fifty* dollars for his fifty husliels
of corn, alone, but $5 for his 500 pounds
of fodder and $3 for his shucks, and
dollars for his peas, if he planted
any—equal to 11 £ to 12 cents per pound
for cotton. With the averages above
stated, I think it not going too far to
say, that, corn at 70 or 75 cents per
bushel, ought to pay better than coiton
at 8 cents per pound—that price riot be
ing, if any, much under the average
puce paid in Georgia for cotton for the
past ten years. But this is not all.—
The corn crop is “laid by” in July, and
Aug. is not disturbed again until Sept,
or Oct.and when fodder, corn, &c., are
gathered, and put in hams in a few
days, and the laborer can again go to
other employment; while with coiton,
all the year, from the time it is planted
is generally consumed in cultivating
and gathering it.
Ail honor, then, to the patriotic fann
ers of our State who abstained from
planliug cotton, and who came to the
rescue of their country and planted corn
and other grain, when the necesity waa
so great; and it is gratifying to believe
that they are now receiving and will
a receive fair and remunerating price ftw
their corn and other grain.
AMENDMENTS TO THE REVENUE
LAWS.
The inequality of the tax on Slaves, both
in the different counties, and among cit
izens of the same county.
Until 1856, there was no means of
fered to our law making powers by
which they could observe the workings
of our ad valorem system of taxation.
Neither our law makers or ihe public
had any knowledge of what composed
the greater or lesser part of the taxable
wealth of each county, or how the same
class of property was valued in the sev
eral counties. But most persons sup
posed that our ad valorem worked equal
ly in all sections and upon all classes
ot property, as they knew that each tax
payer was required to take an oath as
to the value of his property when he
returned it—that he had to pay tax in
proportion to what he was worth—and
that all alike paid the same per cent,
upon their property. The fair minded
and unreflecting never thought of how
differently men in different sections of
the State and in their own county esti
mated the value of the same class of
property when giving it in for taxation.
Neither did the honest and unsophisti
cated ever suppose lor a moment that
others, under oath, would give in their
property for taxation at a certain valua
tion, when ifforced to sell the same prop
erty, and they did not get two or three
times more for it than they gave it in at,
they would think that it sold at a sacrifice.
And yet I doubt not but there are ma
ny such cases on our tax books, both in
the past and the present time. In go
ing over and correcting errors in our
Tax Digests, I was struck with the dif
ference in the returns, of the same kind
of property, and of how little our law
making powers knew of the operations
of our tax laws, and of how little they
and the public generally knew of what
class or classes of property the several
comities paid the most or least tax upon.
And although neither called upon or
ordered by the Legislature to furnish
this information, yet deeming it valua
ble, at my own expense and at much
trouble, I prepared several tables show
ing these things. The Legislature of
1859, appreciating their V4lue» ordered
them to be made out annually and in
corporated in the Report of the Comj>-
troller General. While performing this
service, I have, besides making out
these tables, from year to year, called
attention to the inequality, and changes
of valuation each year of the different
kinds of property. As slaves are a class
of property of more general or equal
value throughout the State than any
other, being readily movable, and sell
ing for as much in one section as anoth
er, the inequality in the value of this
property is more readily detected than
any other. Hence, although in the ta
bles presented, I have shown from year
to year this inequality in the various
counties, I have not made any specific
recommendation, hoping that the supe
rior wisdom of the Legislature would
originate and enact some proper and
better plan than I could suggest to cor
rect this evil. But up to this time no
special action having been taken, and
the inequality alluded to becoming
greater, instead of decreasing, over
tasked as I am with other engagements,
I have determined to throw out some
thoughts to the Legislature on this sub
ject, with the ho{>€ that it will do some
thing to remedy this evil—and shall sug
gest a plan, which, if the Legislature
cannot find a better one, I hope it will
adopt.
It will he seen that, both in 1861 and
this year, the average value of slaves in
the different counties is about as vari
ous as are the number of counties. In
ihe different lax books, the difference
in valuation between individuals in the
same county is equally if not more
striking. One man, for instance, re
turning his slaves at an average value
of $500, while another only puts his at
an average value of $200 or $250.
Again, one man at $550, and perhaps
another on the same page puts his at an
average ot $400. And what is also re
markable, the smaller slave owners al
most invariably return their slaves at a
larger average value than their more
wealth}' neighbors or county men, own
ing many more slaves. Any system
that permits this state of things ought
10 be changed.
I am satisfied that no more just and
equitable system ofraising revenue can
be adopted than the ad valorem system
properly administered-especially when
the poll tax, &c., is required. Under
it each citizen not only pays to the Gov
ernment his due tax for the protection
of his person, &c., but each one pays
lax in proportion to the amount of prop
erty protected and secured to him and
his by the Government. I am loth,
then, to recommend a departure from
this system 111 relation to any property
collected as a general tax. In several
of the States of the Confederacy, slaves
are taxed at so much per head, the ages
of ihe slaves governing the amount each
per head, except mechanics, which pa\
a higher tax, while other properly is
taxed upon the ad valorem principle.
This I think wrong, because it taxes
slaves either more or less than other
pro|»erty. In other States, Assessors
have been appointed in each county,
who value alt property, including land
and slaves, and the same is taxed upon
the ad valorem principle. While per
haps this might be better than our pres
ent system, as to land and ether prop
erty in the different counties, or might
produce a geater equality of taxation
among the citizens of each county, yet
it does not reach the inequality at pres't
alluded to ami shown in table “B,” viz :
the inequality or want of uniformity in the
value of slaves in the different counties of the
State. Under it, Liberty county (whose \provisions of the citizens of this State."
average value ot slaves is $345) might Being satisfied that this provision wa 1
still pay its83 per cent, less tax on slaves
than Irwin (whose average value is
$632)—or Liberty and Wilcox their 74
per cent, less than Irwin and Milton,
and the other counties might continue
the like inequality-as is exhibited in
table “B,” in the report. Each asses
sor would only value for his own coun
ty, and while perhaps there might be
more uniformity in the returns of indi
viduals ifi the county, it would have no
effect upon other counties. What, then,
is the best to be done to produce uni
formity everywhere ? I cannot, at this
time, think of any better plan, than to
pass an act, calling upon the Justices
of the Inferior Courts of the several
counties to meet on the first Monday in
February in each and every year, and
then and there place a valuation upon
slaves to be given in for taxation for
that year—estimating the value of each,
sound slave by age or ages and sexes—
adding so much per cent, when said
slave or slaves are mechanics. Then
let these valuations be sent to the Gov
ernor or Comptroller General, and
when the average value of each age or
ages throughout the State is ascertained,
let that be stated iu the Comptroller
General’s Circular to the Receivers of
Tax returns, and that he the value as
sessed to each slave according to the
return of ages made—each tax payer
being required only to swear, to the
best of his knowledge, to the ages of
the sound negroes he gives in, and if
any he unsound, he he required to
swear to their unsoundness, and also to
swear to their valuation. By such a
mode as this, I think (unless negroes
hereafter decrease in value) our taxes
on this source of revenue will not only
be increased, but what is better, all will
pay an ad valorem and equal tax on their
slave or slaves. Jt may be said that it
would save time, trouble, &c., by the
Legislature each year passing c.n Act
regulating the value of each slave ac
cording to ages, &c. But, apart from
the difficulty in getting 169 members,
01 a majority, to readily agree in the
details, or as to the proper value to be
placed upon different ages, &c., it
would not !>e as satisfactory as the oth
er, because the valuation by the Justi
ces would be made at the latest period,
and only a short time before the returns
of property are made. Were this sys
tem to prevail, and the counties give in
next year as they did this, instead of
Irwin and Milton together paying on
an average per slave of $624 and Lib
erty and Wilcox together an average
value per slave of $356, or the two lat
ter 74 per cent, less than the two former,
all would pay only an average value ot
$492 50, and the State would low nothing
in its tux. I will offer one or two other
examples, by which I will explain more
fully what I propose ; and at the same
time show the operations of the plan, if
adopted. Let us suppose that the Mil-
ton, Irwin and Wilcox Justices were
the only Justices of the Inferior Courts
that made these returns to the Govern
or or Comptroller General, and Irwin
valued negro fellows from IS to 25 at
$1,100 each. Milton $1,000 and Wilcox
$900—in all $3,000' It will he seen
that the average value would be $1,000.
Suppose, again, that the first rated a
nearo woman, without children, be
tween 16 and 20, at $900, the 2nd at
S800 and the third at $700—in all $2,-
400. The average value would he
SS00, and so on. These valuations
could be made by the Justices at such
ages as the Legislature may define.
That something should he done to cor
rect the present state of things, I think
apparent to all. It the Legislature can
originate and adopt a better one, I am
ure 1 shall be gratified. I have offered
this as the best 1 can think of at present,
if we adhere to the ad valorem system.
Some allowance perhaps might be made
during the war, lor those persons on the
islands and mainland on our seacoast
who have had to abandon plantations,
houses and everything and bring off’
their slaves to prevent the enemy from
stealing them, and whose slaves are not
so valuable to them in any way as the
slaves of others more independent, or
not so situated. But there is no good
reason whatever for Irwin county being
required to pay an average tax of $1 16
on her slaves, while Wilcox, an adjoin
ing county, and both in the interior ot
Georgia, be permitted to pay only 69
cents average taxon her slaves, equally
as valuable in every way as those oflr-
win, or for Milton to pay$i 13 and
Liberty only 63 cents—nor is there any
good reasou why the inequality of the
tax now existing among the other coun
ties in the State, as is shown in table
“B,” should exist. Consequently. I
would most earnestly direct the atten
tion of the Legislature to this matter,
and trust that it will apply the proper
remedy.
'JrtHTon Cotton after having been sold by
the Planter or Producer.
Notwithstanding the Tax Act of
1852, now in force, is clear and distinct,
and taxes all articles of merchandize,
including cotton and woolen goods,
whether manufactured or not, yeti now
have good reasons tor believing that in
some localities cotton speculators, mer
chants and others, who usually invest
their capital in cotton or other produce,
or who have sold their merchandize
and other property and invested in cot
ton or other produce, have in many in
stances (in past years and the present
year) evaded our Tax laws, and with
held from the State a respectable, if not
a large amount of revenue, which she
is entitled to, by declining or failing to
return such property, because of that
provision of tbe Act of 1852 which ex
empts from taxation “r/ie annual crops and
only designed to exempt these thing ;
while in the hands ol‘the original produ -
ctr or owner, and not after being sold, as
when sold they become articles of mer
chandize, See., in all cases where I have
heard of this attempted evasion of our
Tax laws, I have directed the Receiver
of Tax Returns or the Tax Receiver
and Collector, to claim the tax on this
class of projierty, and in case of its not
being returned by the owner or agent,
to return the same as in default, ami tr»
secure the tax on the same. But I
think some further legislation is neces
sary in relation this matter. I would
therefore respectfully suggest that a de
claratory law be passed, that no one
can misunderstand, distinctly making
cott m and all other produce in store
on the 1st of April iu each and every
year, or in the Stale, and not belonging
to the original producer, taxable. And
also requiring all warehouse men and
merchants, or commission merchants,
hereafter to keep a register of these
articles received by them, and to fiur-
mish, on the 1st of April in each year,
under oath, to Receiver of Returns of
taxable property, a schedule of such
cotton or other produce they may have
in their possession or store, not belong
ing to the original producer. And then
let the. Collector take such measures as
he may deem best, under our laws, to
secure the tax on the same. The ware
house men, or merchants, or commis
sion merchants, may not know, in all
cases , whether all the cotton or other
produce in his care belongs to the orig
inal producer or not, hut he can swear
to the best of his knowledge and belief—
and it is hardly to be supposed that
any of this worthy class of our fellow
citizens would attempt to evade the op
eration of this law, and deprive the
State of its just tax—especially, too,
when the lax does not come out of
them, but by a proper and fair return of
this property it enables the State to col
lect a lesser tax from them.
ARMY CORRESPONDENCE.
From the $Avan»ah Republican.
Richmond, Ya., Oct. ISth 1862
There being but slight prospects of
any more fighting 00 the line of the Po
tomac this fall, and a good opportuni
ty offering to get fiotn Winchester
down to Staunton, I decided to come
on to Richmond, especially as my phy-
stcian had advised me to that course.
Typhoid fever and chills and fever
were prevailing to a considerable ex
tent in the lower Valley of the Shenan
doah, and the supply of medicines and
of suitable fowl for the »ick was so lim
ned, and the weather so raw and damp,
that when one is once attacked with
chills, or fever, he finds it exceedingly
difficult to get rid of them.
I am glad to learn that my appeal
in behalf of the army has been receiv
ed with so much favor throughout the
Confederacy. It has been a coal of
fire even upon the hack of the Govern
ment, which has already began to
send forth supplies of clothing and
shoes. Thirty wagons loaded with
winter supplies reached Winch- ster
the day before I left, and I met others
en route for the same destination. 1
called at the Clothing Bureau in this
city this morning, for the purpose of
improving my own wardrobe, which
is none the better for the Maryland
campaign, but was told that there was
not a yard of officer’s cloth in the es
tablishment, the supply having been
exhausted some lime since. There
was a considerable stock on hand of
coarse strong cloth, which is being
made up for the in.ops as rapidly as
possible. An officer connected with
the Bureau informed me that 33,000
garments had been sent up to Gen Lee’s
army within the last twenty days, and
that clothing for the army was being
made up at the rate of 9,000 garments
per week. The Government has fifty
eight tailors in its employ, whose busi
ness it is to cut out the garments, and
two thousand seven hundred women
who make them up. The scraps of
wolien cloth left by the cutter are sent
to the Penitentiary, where they are
converted into quilts, Scc.. for the use
of the army, whilst those of cotton fab
rics are disposed of to the paper manu
facturers.
Allowing three garments to a man
—coat, pants and shirt—the 33,000
pieces sent up to the army will furnish
an outfit for 11,000 soldiers. This w ill
afford a very great relief as far as it
goes ; yet it will fall far short of the
necessities of the army. Estimating
the clothing manufactured at all tlie
government establishments in the coun
try at 20,000 garments pur week, and
the number of troops in thefield at 350,
000 men, it would lequire more than a
year at this rate to furnish each man
with oue suit of clothes. I do not in
clude io this estimate blaukets, shoes,
socks and gloves, which are absolutely
indespensible in a climate like this.
I have no means ot knowing how
many complete suits of clothing the
government will be able to provide ;
hut estimating them at one hundred
thousand including a blanket, pair of
siioes, two pairs of 34>ck$ and one pair
of gloves, there will still he left 250,-
000 men who mnst perish unless tney
are supplied by the people at home. If
vve suppose the government will be
able to furnish winter outfits to 200,000
men, there will yel be 150,000 who
must look to the open hearts aud will
ing ringers at home. The government,
however, will not be in a condition to
supply so many of the troops either
will) blankets, shoes, socks or gloves.
Indeed, I am not aware that any pro
visions has been made to secure a sup*