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From the Comptroller General's Report.
Statistics of Taxalles, t\r., in Gears;,a 1SG3.
A9 also required, accompanying this report, will be found
,bles A, B, C, and D, containing the taxable property, and
ther items on the Tax Digests for the year 1SG3—together
with table E, containing the polls in each county for the
year immediately preceding this report, the number of vo
ters in each county, at the general election in 1SG1 ; the num
ber of children in each county returned for participation in
the Educational Fund ; the amount drawn by each county,
ut of the Treasury, from the Educational Fund; the
amount drawn "by each county for pay of members of the
Legislature ; the total amount drawn out of the State Trea
sury by each county, and the total amount paid into the
Treasury by each county, for the year 1$G:2.
Table “A” contains the number of acres of land, its total
value, and its average value per acre, in each of the coun
ties in the State, for 1802 and 1803. It will be seen that
ithe average value of land per acre in 1803, throughout the
1State, is $0 3- r », against 84 (>8, in 1SG2.
Table “B” contains the number of slaves, their total
value, and average value, in each of the counties, for ls62
and 1$G3. It will be seen that the average value of slaves
charged in the Digests returned to this office by the several
Tax Receivers and Collectors for the year 1SG3 ; from which
it appears that the tax assessed in accordance with the acts
of the 13th and loth Dec., 1SG2, amounts to SI,092,092 42.
THE POPULATION—VALUE OF FARMS AND LAND
AND THE AGRICULTURAL PRODUCTIONS OF
GEORGIA IN 1850 AND 1S60, COMPILED FROM
THE CENSUS RETURNS OF 1850 AND 18G0.
As the existing war has made it necessary for the Legis
lature to provide in some way for the support of a large
portion of our population—the soldiers’ widows, wives,
children and dependents, who are unable to support them
selves—I have deemed it peculiarly appropriate at this time,
to offer statistics showing the approximate condition of the
different counties in the State, and to gather all the infor
mation that can possibly be obtained, bearing upon this
subject. I am sorry that the continuous daily occupation
in the ordinary duties of my office has circumscribed me
much in my ellbrts to obtain this information. The last
Legislature, however, having allowed this office 81,000 (a
sum much too small, in these times, for the pay of a compe-
I throughout the State in 1863, is 8913 io, against 8 iso 53 tent person) to employ a clerk to assist in the discharge of
4 - 4 , i if.-# /littmo T linvn knnn nnnklrwl <1a vn ii/ik in av/i nf ^kio 1 is
in 1S02.
Table “C” contains the number of polls, professions, free
1 persons of color, children between G and 18 by parents and
guardians; number of hands employed between 12 and 15,
15 and 55, 55 and 05; value of city or town property; amount
of money and solvent debts, and value of merchandise re
turned on Tax Books for 1SG3.
Table “D” contains tl^amount of shipping and tonnage,
stocks, manufactures, &c., household and kitchen furniture,
value of property not enumerated, total property in 1SG2
and 1SG3, and increase of returns of 1SG3 over 18G2.
In consequence of the great difficulty Tax Receivers and
Collectors had in receiving the returns of the taxable pro
perty of the inhabitants of Georgia—one class ol tax-pavers
wishing to value their property at the specie standard, while
j another class was disposed to value it at its fair market
value in Confederate Treasury Notes, it being the currency
of the country—and as the taxes would have been very un
equal and unjust under our acl valorem system, thus to per
mit tax-payers to return their property as they please, and
without any recognized uniform standard, the extra session
of the Legislature, in April last, required all persons to re
turn their property at its fair market value in Confederate
Treasury Notes on the 1st of April hist. The result has
been, that a largely increased, return has been made this
year—and so large that, notwithstanding we raise this year
50 percent, more lax for the State than was raised last year,
yet the per cent, levied upon the 8100 is one and a halt
cents less than it was last year. The levy being 1 1 '4 cents
on the $100 in 1S62, while it is but 17 cents on the SI00 in
1S63.
It will be seen that the total increased value of the whole
property returned this year is 8113,244,121, or about 71
per cent, more than last year. But that it may be seen up
on what items of property the greatest increase has been
made, I herewith submit a small table of comparison be
tween the returns of 18G2 and 1SG3.
A Table showing the Total Value of various Items of 'To rat ion
in the State in 1SG2 and 1SG3, and also the increase and. de
crease in the different items of taxation since 1SG2.
Property subject to taxation.
Value in 186-
Value in 1863
Increase. } Decrease.
Land, value of.
Slaves, value of.
City aud Town property,
Money and solvent debts,
Merchandise,
Shipping and Tonnage,
Stocks, Manufactures. Ac.,
Household & kitchen furniture
Otlier property not mentioned,
1-.11,240,62:
230,502.041
34,010,411
108,432,82?
6,246,3-2f
I6ti,30(
4,805,407
2,327.307
41,485,532
200,486,67f
444,075,247
55,568.277
131,727,361
54,258,736
698,475
19,727J14
4,700,814
80,353,88)
50,246.1*53
213,573,207
21,557,8671
23,291.541'
48 012,416 j
532,175 i
14,921,707
2,373,507 :
38,868,318;
8578,:!52,262
£991,596,583
$413,244,321
No. of Polls,
91,562
60,168
3] ,394
“ Professions.
1.915
1,714
J7I
“ Dentists,
44
57
13|
“ Daguerrean Artists,
3S
25
8
“ Free persons of color,
982'
1,159
1771
44 Acres of land
32,492,764
31,530,203
. 962,561
“ Slaves,
473,761
486,170
12,409
“ Children, by parents,
130,718
“ “ by guardians.
4,730
“ Hands emploved—
Between 12 and 15.
50,602
“ 15 and 55,
188,606
44 55 and 65.
12,961
| 1
i
By the above exhibit, it will be seen that the largest in
creased value in amount, as well as in per cent., has been
upon slaves—the increased value being S> per cent, over the
return of 1SG2. The next largest increased return is upon
land, hut the increase in per cent, is only 3-3 per cent. City
and town property, it will he perceived, has only been re
turned at G2 per cent, increase. The item of money and
solvent debts is increased 24 per cent.—while “other pro
perty not mentioned” lias increased 92 per cent ; “stocks,
manufactures, &c.,” 300 per cent., and “merchandise” 790
per cent. The large increase in the return of merchandise
is readily accounted for. Much of it is in cotton, that lias
not heretofore been returned for taxation. The items of
“stocks, manufactures, &c.,” and “other property not men
tioned” are also indebted to the return of cotton for a part
of their increase, as some Tax Receivers have erroneously
placed cotton in these columns, instead of placing it in the
column of merchandise, where it lias always properly be
longed.
It wiil also be seen that there is a large decrease in the
number of polls returned for taxation. This is produced by
the passage of an act by the extra session in April, exempt
ing from taxation all persons whose property was not worth
more than St,000 then in the army of the State or Confed
erate States Governments; and I presume the decrease in
professions is on account of an act passed in 1SG2, exempt
ing all professional inen, serving as privates in the army,
from a professional tax. The number of children returned
this year for participation in the Educational Fund is 135,-
445, against 141,72.3 in 18G2. Why this diminution, I can
not imagine.
The Legislature in 1802, while passing an act restricting
the planting of cotton to three acres to the hand, incorpo
rated in said act, a section requiring all owners of slaves, or
employees, to give in to the Tax Receiver tlie number of
hands employed by them during the year. This section in
the act does not say that those planting cotton or corn, or
that agriculturalists alone should make this return, but it
said “</// owners of slaves, or employees, shall give in to
the Tax Receiver, the number of bauds owned or employed
by them between the ages of 12 and 15, 15 and 55, and 55
and 65, each year during said war.”
Under this section, Tax Receivers and Collectors have
received returns in various ways. Some have received the
returns of “all persons,” and have included in their return
house servants, mechanics, and slaves, or the employed
white and bli^ck in every thing, while others again have on
ly returned the number of bands employed in agricultural
pursuits. The total return of these hands employed, it will
be seen, is 242,172. But this return is defective, for any
practical purpose. It neither gives any tiling like an ap
proximation to the number of hands employed in agricultu
ral pursuits, nor docs it give the total number of hands be
tween the ages stated employed in all other pursuits in the
State. I would therefore suggest that this section of the
act of 1SG2 be either repealed, or that it be amended so as
to be properly understood. As it stands, it only puts addi
tional labor upon the Tax Receiver and Collector, and en
cumbers the Tax Books. It may, however, have prevented
some unworthy citizen from planting more cotton than the
law authorized him to plant—and if the restriction upon
the planting of cotton be continued next year, I think it
would be well enough to let this requirement remain in
force—but amend it so that only those hands engaged in or
connected with tilling the soil shall be returned.
An Abstract from the books of this office, as required by
law, setting forth the amounts of the several appropriations,
both common and special, under their respective heads, the
dates and amounts of warrants, in whose favor drawn, and
the balance undrawn of each appropriation. As also as re
quired, a table will be found, showing the amount of taxes
that the inhabitants of each county jn the State stand
ib? duties, I have been enabled to do much more of this la
bor than could otherwise have been done. Indeed, but for
this assistance obtained, I could not have furnished any of
these statistics; for the reason that thcordinary daily duties
of this office, for the past year, have been so great and ar
duous and confining, that one man could not attend to them
with promptness and despatch ; and had not the last Legis
lature given some help, a portion of my salary would have
been consumed, any how, in clerk hire. After the Income Tax
Act passed, such were its imperfections, (as it was passed
in haste, and near the close of the session,) and so many
were the constructions put upon it by the various Tax Re
ceivers and tax-payers, that, from the latter part of April
till the 1st of August, I was almost wholly engaged in re
plying to letters, and giving the construction of this office
to the various provisions of the Act. But with such time
as I could spare from these duties, and with the assistance
allowed me by the Legislature, we have been able to prepare
several tables from the census returns of 1S-50 and 1SG0 and
from the Tax Books, in this office, that I think will not only
be very useful at the present time, but will be of use for
many years; and especially will they be thus useful, since
Georgia having dissolved her connection with the “United
States,” she is and will he deprived of the usual mode of
her people in obtaining statistical information from the cen
sus returns of 1SG0, and back, in relation to their own and
other States. The copy from which these returns for I860
are taken, were sent to Milledgeville by the U. S. Marshal
for Georgia, a short time before the State seceded.
The tables that I have prepared from the census returns
consists ol’ the following items of information, viz :
Table “II”.contains for each counhj the white population
for 1850 and 1SG0 ; slave population in 1850 and I860, and
the total population for 1850 and 1SG0. Also, the number
of acres of land, from the Tax Books of 1300, the aggre
gate value of the same, and the average value per acre.
Table “I” contains for each conntij the improved land in
1850 and 18G0; the number of 400 pound bags of cotton
returned in 1S50 and 1800 ; the number of bushels of corn
returned in 1850 and 1SG0 ; the number of bushels of wheat
returned in 1850 and 1SG0 ; and the number of pounds of rice
returned in 1850 and 1SG0.
Table “J” contains for each county the number of sheep
in 1S50 and 1S60; the number of pounds of wool gather-
td in 1850 and I860 ; the number of swine in 1850 and
1SG0; the number of milch cows in IS60 ; the number of
oxen in 1SG0 ; the number of other cattle in 1SG0 ; and the
total number of all cattle in 1S50 and I860.
Table “K” contains for each county the number of horses,
asses and mules in 1S50 and I860 ; the value of live stock
in 1850 and 1SG0 ; the value of slaughtered animals in 1850
and 1SG0 ; the number of bushels of oats in 1S50 and J SG0 ;
and the number of bushels of rye in 1850 and 1860.
Table “L” contains for each county the number of bush
els of sweet potatoes in 1S50 and 1860 ; the number of
bushels of Irish potatoes in 1S50 and 1SG0; the number of
bushels of peas and beans in 1850 and 1SG0; the number
of pounds of sugar in 1S50 and 1S60; and the number of
gallons of molasses in 1S50 and 1860.
And table “M” contains for each county the number of
pounds of butter for 1S50 and 1S60; the value of home
made manufactures in 1850 and I860; the number of gal
lons of wine in 1850 and 13G0; the number of pounds of
beeswax and honey in 1^50 and 1861 ; and the value of or
chard productions, and value of market gardens in 1SG0.
The following table will show an exhibit, or the grand
total of the items, in the above stated tables, throughout
the State, together with the increase and decrease of the
same from 1850 to I860.
true that the value of live stock was increased 44 per cent.,
but, it will be seen again, that this increased value was only
on account of the general decrease of the number of live stock,
the net decrease being 317,301 ; and when it is seen that
the decrease in horses was 15 per cent., and that the in
crease in mules was 75 per cent., it will at once be per
ceived that our people had began to als.o neglect the raising
of horses and mules, and had purchased largely of the lat
ter from Kentucky, Ohio, and other States. A careful
analysis of this table can but satisfy every one, that, for
the past ten years up to 1SG0, the people of Georgia were
so intent upon making cotton* they seemed to neglect eve
ry thing else except wheat and rice,and that corn and meat,
and for the necessary stock to carry on their plantations and
farms, they were every day becoming more dependent upon
those who were “not of us,” and who are now our stoutest
foes. It is to be hoped that the lesson we are now learn
ing through bitter experience, will forever hereafter teach
our people never to be guilty of such folly again. But, that,
come what may, we will always hereafter raise our own meat
and bread. So may it he.
Population of the five largest cities in Georgia.
1S50. | 1800.
Increase.
Savann
ah,
10,000 2:
2,295
0,253
Augusta,
11,753 J:
2,$40
740
Columbus ,
5,942
1,021
3,679
Atlanta,
2,572! 9.554
6,892
Macon,
1
5,720| S,247
2,597
The population of Georgia from 1790 to 1SG0.
The following was the
population of G
cored
a, at differ-
ent times, as taken by the United States census takers, viz:
White pop’lation.
Slave pop’lation.
Tota
1 pop’lation.
1790,
53,2S4
29,204
S2.548
1*00,
102,097
59,404
102,101
IS 10,
147,215
105,2 1 $
252,433
1S20,
200,333
140,054
340,987
1S:J0,
299,292
217,531
510,823
1S40,
410,44$
2S0,944
091,392
1S50,
524,503
3$ 1 ,G$2
900,185
1 SCO,
595,097
462,232
J ,055,538
THE INCOME TAX.
As the Tax Books for 1S50 do not show either the num
ber of acres of land returned or their value for that year, of
course I cannot furnish the same for that year.
It is proper also to say, that the Census Books of Franklin
and Miller counties for 13G0 could not be found, consequent
ly the returns for these counties in I860 are not included
in the above.
It will he seen that while the number of acres of improv
ed land in I860 over 1850 was but 24 per cent., the increas
ed value of farms amounted to 01 per cent. It will he seen
that while the increased production of cotton in these ten
years was 39 per cent., the increased production of corn
was not quite one-half per cent-, not beginning to keep up
with the increase of population, which was 1G per cent.
It will also he seen that while the increased production
of wheat was 130 per cent., the increase of rice was 49
per cent., and the increase of peas and beans was 52 per
cent., yet there was a decrease in all animal food used for
the support of man ; there being a decrease of 11 percent,
in cattle, and near 8 per cent, in swine.
It is true there was an increase of 74 per cent, in slaugh
tered animals, hut tins only goes to show, first, that a part
of these animals were purchased and brought from other
States and slaughtered m Georgia, aud, secondly, that as
our people did not raise as much as formerly, and depended
upon others for their meat, jt increased in price. It is also
1850.
1860.
Increase.
Decrease.
White population,
5’2l ,57il
596,998
75,426
Slave population,
381,682
458,540
7
Total population,
906.185
1,055,53*
149,353
Improved land.
Unimproved land,
6,378,179
7,918,-292
1,569,813
16,442,900
18,055,86t
1,612,966
Cash value of farms,
95,753,415
154,683,981
58,930,536
Value of farming implements and )
5,894,150
6,582,137
687,987
machinery, \
Number of horses,
151,331
’ 128,74-1
22,587
Asses aud mules,
57,379
100,722
43,3-13
Milch cows,
334,>23
293,669
40.554
Working oxen,
73,-286.
73,621
331
70,820
Other cattle,
690,019
619,19!
Total cattle,
1,097,5-28
560,135
986,48.)
111,040
Sheep,
500,97 i
59,461
Swine,
2,168,617
2,001,004
167,613
Value of five stock,
25,728,416
37,161,884
11,433,168
Wheat, bushels of.
i 088,534
2,506,702
1,418.16s
Rye, bushels of,
53,750
105,374
51,621
Indian corn, bushels of.
30,080,099
30,213,819
133,72(i
< lats, bushels of.
3,820,044
1,215,627
2,601,117
Rice, pounds of.
38,950,691
58,377,613
19,426,922
Tobacco, pounds of,
423,924
925,09")
501,162
(Sinned cotton, bales of 400 lbs. each,
499,091
697,935
193,814
Wool, pounds of,
990,019
914,91(
75,103
Pens an l beans, bushels of,
1,142,011
1,738,6-2:
596,61:
Irish potatoes, bushels of,
227,379
289,568
62,132
Sweet potatoes, bushels of,
6,986,428
6,511,105
475,3-23
Barley, bushels of.
11,501
15,171
3,675
Buckwheat, bushels of.
250
1,59(
1,311
Value of orchard products, in dollars.
92,776
175,<)6(
82,291
Wine, gallons of,
796
26,476
25.63(
Value of produce of market gardens,
76.506
191,271
111,771
Rutter, pounds of,
4,640,559
5 ,£><;,(jo:,
656,04
Cheese, pounds of,
46,976
14,815
32,133
Hops, pounds ot,
261
185
7<>
Flax, pounds of,
5,389
3,15?
Flax-seed, bushels of,
622
IK
512
Silk cocoons, pounds uf,
813
77
736
Maple suepir. pounds of.
50
3.23C
3,186
('fine sui'nr, pi unds of,
1,642.000
952,9*1
710,000
Molasses, gallons of.
216,150
U-29.7H
413,596
Recswax, pounds of,
48,831
64,590
15,756
Honey, pounds of,
683,680
941,885
261,2f
Value of homemade manufactures,
1,838,968
1.415,68-J
393, -286
Value of animals slaughtered,
Number acres land returned on la.r >
6.339,762
11,031,788
33,340,289
4,695,02
honks in 1860, $
Aggn'^’ite value of landow tax book* (
in iH60 f j
161,761,955
Av -rage value of Ian*! on tax books J
4 85
in i $60, J
The last Legislature at its extra session in April, passed
an Act taxing the profits upon the sale and manufacture of
woolen and cotton goods, and leather, the distillation and
sale of liquors, provisions, merchandise, *te. The tax was
placed upon all profits where the per cent made during the
year was 20 per cent or upwards on the capital or credit
employed. As the traders and speculators in these com
mon necessaries of life had not only made large profits upon
their neighbors at home but also upon the soldiers, and
their families at home, the Legislature provided that the
tax raised from this source should be distributed to the fam
ilies of indigent soldiers in December next.
Had there been no “misunderstanding” of the law, no
dodging it or no fraudulent returns made by parties subject
to its provisions, I am inclined to the opinion that the tax
raised under it would have amounted to 81,500,000 or 82,-
000,000. But such has been the misunderstanding of its'
provisions, or erroneous or fraudulent returns made under
it, I doubt much if the tax will net more than 8500,000.
The act taxed all profits of 20 percent or upwards, made
on capital or credit employed in the purchase and sale of
articles enumerated, from the 1st of Ap ril, 1SG2, to the 1st
of April, 1SG3. For instance, profits of 20 per cent paid
50 cents on the 8100. Profits over 20 per cent and to 30
per cent 81.50 on the 8100. Profits of over 30 and to 40
per cent paid a tax of 82 on the 8100, and so on, up to 100
per cent, which paid 85 on the 8100—200 per cent paid
810 on the 8100, and so on, &c.
Plain as the main principle of the act seems to be, I have
every reason to believe that either from a misunderstanding
of the law, or to avoid a large tax, many persons have fail
ed to make their returns in accordance with the require
ments of the Act. Instead of returning only the original
capital according to their returns made on the 1st of April
1SG2, and paying tax on their profits, according to the per
cent made on the same; as they would make profits during
the year from this original capital, they would re-invest it
and make further profits, and then when called upon to
make their return for the Income Tax they include all these
investments and rc-inrestmcnts of profits during the year, as
Capita 1 —thereby whittling down the tax to a comparatively
small sum. That your Excellency and the Legislature may
understand more fully how this tiling has been done, I will
take for illustration two or three Factories in this State.
One Factory, for instance, while making its return for the
General State tax in 1SG2, put its capital at $25,90S. The
Legislature, in its enactment, supposed it was taxing the
profits made upon this amount of capital, according to the
per cent made. This Factory returned as its profits made
from April 18G2 to April 1SG3, 870,000 ; and according to
this interpretation of the Act, the tax upon the profits of
this Factory would have amounted to $9,800. But when
the owner of this same Factory came to make its return to
pay the Income Tax, instead of putting the capital the
same as it was given in for, on the General State tax in
1SG2, the capital is put at $1 IS,238.OS and the profits
$70,000, showing profits of only 50 per cent, instead of
over 270 per cent, and thereby bringing down its tax to
$2100. Another Factory in making its return for the Gen
eral Tax of 1802, returned its capital at $462,538 and it made
$450,139.50 profits, or 97 per cent according to its return
for the general tax ; and its income tax would have been
$22,506.97. But when it came to make its return for the
income tax, it put its capital at $1,500,468, and its profits
$450,139.50 claiming to have made only 29 9-100 per cent
profits, and only paying a tax of 80,751.59. Another
Factory, while making its return in like manner for the
General Tax in 1802 put its capital at $44,462 and it
made profits of SS8,000 from April 1SG2 to April 1SG3.
According to these returns on the 1st of April 1SG2,
its profits would have been near 200 per cent and its
tax would have been $3,800. But when it came to make
its return for the Income Tax, it put its capital at 8150,000
and its profits at $SS,000, showing only a profit of GO per
cent and bringing its tax down to $2,040. I might go on
and cite other cases, hut 1 think this sufficient. It will he
seen that in these three cases, the return of capital in
1SG3, as having been employed from April 1SG2 to April
18G3 is more than the original capital returned on the tax
hooks in 1SG2 and the profits all put together ! This is rather
remarkable, considering that we had a blockade, nearly all
the time, and that even had the Factories needed and desired
a double or treble supply of machinery, &e., they could
not have purchased it. But these strange returns are not
confined to Factories alone,—merchants, traders, grocers,
&c., return on the General State tax book for 18t>3 double
the amount of capital they returned in 1SG2, and yet they
pay no income tax at all, while others again, whose returns
this year are double and treble what they were last year, by
some hocus pocus, unknown to me, pay hut little income
tax.
This is a bad state of things, but it cannot he helped
where the Tax Receivers and Collectors, and the good cit
izens of the counties, where these returns are made, permit
such returns to he made, without having an investigation.
The Act provides, that where “the Receiver of Tax Re
turns” or “any citizen of the county in which the alleged
fraudulent returns are made” shall suspect the same to be
false or fraudulent, and will under oath so declare their sus
picions, and will ask the Inferior Court to appoint triers,
the Court shall appoint the same, &c.
I have heard of but two cases, in which efforts have been
made to have these income tax returns investigated. In
one case the Assessors found the return fraudulent. In the
other case, the Grand Jury of the county took the matter
in hand, and during the investigation, some of the parties
themselves became satisfied that they had misunderstood
the fhw and had not made proper returns and they volunta
rily and before any action of the Jury increased their taxes
over $2,700. , _ • , .
That your Excellency and the Legislature, may see the
returns from the various counties and draw your own de
ductions, I herewith submit the returns ot the various
counties for the income tax, giving the amount of capital
c'aimed to have been employed, the amount of profits made,
and the amount of tax levied.
INCOME TAX.
COUNTIES.
Appling,
Baker,
Baldwin,
Banks,
Bartow,
Berrien,
Bibb,
Brooks,
Bryan,
Bulloch,
Burke,
Butts,
Calhoun,
Camden,
Campbell,
Carroll,
Catoosa,
Charlton,
Chatham,
Chattahoochee,
Chattooga,
Cherokee,
Clarke,
Clay,
Clayton,
Clinch,
Cobh,
Coffee,
Columbia,
Colquitt,
Coweta,
Crawford,
Dade,
Dawson,
Decatur,
DeKalb,
Dooly
Dougherty,
Early,
Echols,
Effingham,
Elbert,
Emanuel,
F annin,
Fayette,
Floyd,
Forsyth,
Franklin,
Fulton,
Gilmer,
Glascock,
Glynn,
Greene,
Gordon,
Gwinnett,
Habersham,
Hall,
Hancock,
Haralson,
Harris,
Hart,
Heard,
Henry,
Houston,
Irwin,
Jackson,
Jasper,
Jefferson,
Johnson,
Jones,
Laurens,
Lee,
Liberty,
Lincoln,
Lowndes,
Lumpkin,
Macon,
Madison,
Marion,
McIntosh,
Meriwether,
Miller,
Milton,
Mitchell,
Monroe,
Montgomery,
Morgan,
Murray,
Muscogee,
Newton,
Oglethorpe,
Paulding,
Pickens,
Pierce,
Pike,
Polk,
Pulaski,
Putnam,
Quitman,
Rabun,
Randolph,
Richmond,
Schley,
Scriven,
Spalding,
Stewart,
Sumter,
Talbot,
Taliaferro,
Tattnall,
Taylor,
Telfair,
Terrell,
Thomas,
Towns,
Troup,
Twiggs,
Union,
Upson,
Walker,
Walton,
Ware,
Warren,
Washington,
Wayne,
Webster,
White,
Whitfield,
Wilcox,
Wilkes,
Wilkinson,
Worth.
CAPITAL.
PROFITS.
8,555
1,791
240.000
4,S34
311.3SS
11.814
3,297,5S1
10,260
none
42.300
40,037
20,5S5
G,S04
none
437.954
* 65,554
36,426
6,000
2,870,423
37,794
158,407
99,650
759,245
54,140
71,290
89,SSI
2,330,066
3,4S3
33,7501
none
290,700
7,059
25.440
39.300
GS,392
23.S30
4,200
204,127
66,106
none.
41,594
121,196
7,078
none
7,941
318,005
50.160
25,389
1,807,S00
11,516
4,910
none
433,549
70.750
33S.073
18.050
57,092
362,7SS
none
71,77S
19,529
111,223
S4,991
7S,5 22
none
21,190
89,061
21,764
1,170
31.512
16,400
18.440
19.050
10 266
20,536
8,146
28,575
50,475
9,995
3,000
24,994
none
none
3,150
260,567
3,797
27.900
39,021
6,550,938
278,1SS
20,617
21,252
14,3G3
none
59.930
10.750
22.512
221,952
82.930
4,0S6
105,777
8,433,175
14,463
22,070
506.955
none
147,5SS
105.000
12,000
none
103,070
12,700
25.800
155,600
1,600
688,561
2,920
21,534
694,010
35,213
505,764
13.160
130,576
51.815
none
10,799
11,740
284,367
70
135,154
10.900
2,074
3,330
66$
151,600
4,759
114.296
G,S30
1,38S,402
8,980
11,476
10,274
15,668
7,349
19S.4SS
30,186
15,260
1,200
1,234,328
' 18,174
119,211
50,700
442,2S6
27,430
22,699
127,35?
S40,323
2,336
18,950
82,360
2,836
9,440
10,750
33,062
14,250
1,600
76,126
54,396
10,S91
61,62$
3,06(
4,424
126,951
39,45<
14,16?
991,454
7,056
3,465
175,115
33,904
205,161
. 5,832
2S,014
256,884
33,025
6,312
80,039
40,534
21,145
8,300
32,559
10,975
S3S
11,779
22,160
9,171
7,159
5,522
13,655
8,624
13,445
24,3S2
2,444
900
9,210
TAX.
3 77 97
14 S4
6,737 00
251 61
3,174 SO
242 07
40,174 34
479 05
181 97
171 66
679 73
458 69
9,032 94
SOS 00
610 66
6 00
48,412 77
454 35
4,789 57
1,602 25
15,876 70
744 95
515 13
50,597 99
19,753 94
56 47
722 25
25 00
1.055 80
64 51
285 12
173 75
51,224 15
537 75
35 00
2.056 87
2,749 81
ISO 14
1,G9S 47
70 G5
216 45
3,413 27
1,030 00
691 30
S1,2S0 79
362 40
145 27
4,825
1,022
6,945
221
S6S
1,275
99,523
1,675
13,040
40,87?
2,426,965
266,6S4
9,112
10,559
9,510
37,402
11,551
16,901
125,108
31,500
2,350
62,587
3,149,460
7,453
7,0SG
363,442
9G.SG3
67,332
4.030
GO,773
3,400
6,87$
66,020
800
310,717
3,651
17,193
407,911
33,790
139,082
4,360
76,SSS
29,577
11,856
9,042
145,897
76
55,042
3.030
1,693
10,283 35
1,415 05
143 55
3,681 31
1,17S 09
332 65
1,823 11
1,049 35
281 12
33 45
279 70
726 40
268 47
222 19
19S 19
335 25
900 96
399 55
S04 76
29 02
13 50
194 IS
45 12
2,522 55
48 07
335 SO
2,991 47
59,213 11
19,719 20
234 1 1
302 IS
4S7 S5
3,260 28
1,047 03
610 34
7,293 65
640 00
63 S9
2,045 IS
123,876 90
220 65
161 00
10,534 61
4,494 03
1,747 9-1
113 35
2,223 42
51 00
102 06
1,646 25
20 00
12,172 50
460 85
752 73
12,867 47
2,663 45
2?172 44
110, 20
2,324 15
1,03S 75
1,030 66
400 SI
7,323 05
3 SO
1,342 71
47 65
76 IS
$36,441,084 $ 15,737,479 OSS,235 29
In the above statement, I deem proper to state that there
are four default cases, viz : one in Clinch, one in Decatur,
one in Fulton and one in Richmond, and under the construc
tion placed upon the third and fourth sections of the Act
by your Excellency, each defaulter has been charged $50,-
000 for being in default. Whether the parties have enough
visible property to pay the default taxes, or whether it can
or cannot he collected I am not prepared to say.
CITATIONS.
GEORGIA, Irwin County.
Yy IIEREAS, Rebacca Rigdon makes applies
t.onto me for letters of administration „n
the estate of Thomas S Kigduu late of said
comity, deceased.
These are therefore to cite and admonrh all
persons interested to be and appeal at my office
by the first Monday in November next, to show
cause, if any why said letters should net be grant-
ed to said applicant. *
Given under my hand officially this 17th Sen
tember, 1863. ln oe P
jri5t - L- M. COLGERTH, Ordy.
GEORGIA, Appling County.
to all ichom it may concern.
W HEREAS George Carter, Guardian of Jesse
Nancy and Wily Carter, makes application
tome for letters cf dismission from said guardian
ship.
These are therefore to cite and admonish all
and singular all persons concerned, to file their
objections in my office, if any the yhave, wby said
letters of dismission should not issue otherwise
said letters will issue in terms of law.
Given under my hand officially, this Sept. 8th,
1863
17 5t - J- LIGHTSEY, Ord y.
GEORGIA, Appling County.
W HEREAS, George Moody having made ap
plication for letters of administration on the
estate of Jasper Patterson, late of said county, de
ceased.
These are therefore to cite and admonish all
and singular the kindred and creditors of said de-
ceased, to be and appear at my office on or by the
first Monday in November next, then and there
to show cause, if any, why said letters may not be
granted.
Given under my band officially, this Sept. 8th
1863.
1" 5t J. LIGHTSEY. Ord’y.
GEORGIA, Pierce County.
W HEREAS, Absolom Thomas haying in pro
per form applied to me for permanent let
ters of administration on the estate of David Ca
son, late of said connty.
This is to c.te all and singular the creditors and
next of kin of David Cason, to bo and appear at
my office within the time allowed by law, and
show cause, if any they can, why permanent ad
ministration should not he granted to Absolom
Thomas on David Cason's estate.
Witness my official signature, Sept. 8,1863.
L H: OREENLEAF, Ord v.
Paid -S3 17 ot
OEURU1A, lUaciiell County.
Mitchell Court of Ordinary, at Chambers, September
14th, 1863.
I T APPEARING to the Court, that Green E.
Prior, of said county, died intestate, having,
while he lived, and at the lime of his death a con
siderable estate, and no person having applied for
letters of Administration on the estate of said de
ceased ; These are therefore to cite and admonish
the kindred and creditors of said deceased,to show
cause in terms of the law, why the clerk of the Su
perior court, or some other fit and proper person
shall not be appointed Administrator ontiie estate
of said deceased.
JOS. J. BRADFORD. Ordinary.
September 2*2, 1863. (Pd. $3,00) Is 5t
GEORGIA, Berrien County.
W HEREAS, Mrs. Elizabeth Patterson applies
to me for letters of Administration on tho
estate of James D. Patterson, late of said county,
deceased.
All persons interested, will take notiee, and Co
their objections, if any they have, in my office, on
or before the first Monday m November next, oth
erwise letters will he granted. *
Witness my official signature this Sept. 19th,
1863. '
II. T. PEEPLES. Ord'y. .
Paid $3 * ]9T>t
GEORGIA. Berrien County.
W HEREAS, Frederick Mr. GidJins applies
for letters of administration on the estate of
John W. Giddins, deceased, of said county.
All persons interested, will be and aopear at
my office on the first Monday in November, and
object, if they have objecliona, otherwise letters
will be granted. •
Witness my hand and official signature this
19th Sept. 1863.
II T. PEEPLES, Only,
Paid $3 19 bt
T WO MONTHS after date application will be
made to the Ordinary of Baker county for an
order to sell all the lands and negroes belonging
to the estate of Henry Bailey, late of said '-ounty
deceased.
WILLIAM E. BAILEY, Adm’r.
August 24th, 1863. (T. A.) 15 9t.
Notice to Debtors and Creditors.
A LL persons indebted to the estate of Elijah
ILL. McMichael, late of Jasper county, de
ceased, are hereby requested to make immediate
payment, and all those having demands against
said estate are required to present them in terms
of the law.
CLARK W. Me MICHAEL, Ex’r.
August 26lh, 1863. M. II. II. 15 6t.
GEORGIA, Irwin County.
S IXTY DAYS after date application will be
made to the Court of Ordinary, of said county,
for leave to sell the laud-and negroes belonging to
the estate, of William McDaniel deceased.
D. J. FENN. ? Adrn'r.
S. A. E. McDANiEL. J Adm'rx.
Sep. 8, 1863. 18 9t
Notice to Debtors and Creditors.
A LL PERSONS indebted to tho estate of Wil
liam McDaniel, deceased, late of Irwin Comi
ty, are requested to come forward and make imme
diate payment, and those having demands against
said deceased, are requested to hand in their
claims in terms of the law.
D. J. FENN. ) Adm’r.
S. A. E. McDANIEL. j Adm’rx.
Sep. 8, 1863. * 18 Ct
Notice to Debtors and Creditors.
A LL PERSONS indebted to the estate of Lew-
is McKey late of Jasper county, deceased, are
requested to make immediate payment, and ail
those having demands against said estate, aro re
quired to present them in terms of the law.
ARTHUR A. McKEY. Administrator.
September 17. 1863. (M. h. m ) 18 Ot
Notice to Debtors and Creditors.
A LL persons indebted to the estate of John D.
Wade, are required to come forward and make
payment, and those having demands are required
to hand them in, in terms of the law.
L. J. STEWART, ) . , .
J. O. SAPP. > A,1mrs ’
Sept. 7th, 1363. [IM $5.J J J u. 17 Ot
GEORGIA, Jasper County.
S IXTY DAYS after date application will bo
made to the court of ordinary of said county,
for leave to sell the negroes belonging to the es
tate of Lewis McKey late of said county eceased,
this 17th September, 1863.
ARTHUR A. McKEY, Administrator.
September 17. 1863. (M it. n ) 18 5t
HtWO MONTHS afterdate application will be
J. made to the Court of Ordinary of Bulloch
county lor leave to sell a Negro woman and child,
or children, belonging to the estate of Brulger J.
Wise, late of Bulloch county, deceased.
WILLIAM E. McELVEN, Adrn’r.
July 21, let>3. (D 1!) 10 9t.
OIXTY days from date application will bo inaJo
O to the Court of Ordinary of Twiggs county,
ior an order for leave sell all the Negioes belong
ing to the estate of John T. Moore, late ef said
county, deceased.
(i.s) A. II. MOORE, Adm’r.
Angust 4. 1863. 12 9t.
GEORGIA, Mitchell County.
S IX Months after date I will apply to tiie Ord.-
nary of said County, for letters of dismission
from the Executorship of Mary Swearingin deceas
ed. THO’S SWEARINGEN, Ex’r.
May 21nd, 1863. 2<>m.
S IXTY days afterdate application will be made
to the Court of Ordinary of Mitchell county
for leave to sell all the real estate belonging to
G. W. and W, P. W’est, deceased-
JOHN WEST, Adm’r.
Angust 14. 1863. [Pd. $51 14 9t.
S IXTY DAIS from date application will to
made to the Court of Ordinary of Ware Coun
ty for leave to sell all the Lands and Nigroes
belonging to the Estate of John Wulker late of
said County deceased.
ANDREW WALKER, Adm’r.
Paid $5.00.
August lltli 1863. 13 9t.
Administrator’s Sale.
4 GREEAULE to an order of the Court of
-/^-Ordinary of Jasper cnnntv, wiii be sold on
the first Tuesday in November next within t o
usual hours of sale, in the town of Monticello. in
said county, the following property, to-wit :
Two hundred and twenry arccs of land, mere or
less, belonging to the estate of James EJwaid*»
late of said county, deceased, lying in said coun
ty, and adjoining lands of J. W. Burney, Jj;>
Tiimon, Niblett and others. Sold for the benefit
of the heirs and creditors of said deceased.
ISAAC LANGSTON, A dm r.
Sept. 1,1863, (Mini) jctds ’