The Confederate union. (Milledgeville, Ga.) 1862-1865, March 29, 1864, Image 1

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Newspaper Page TextKOiMi r.A.MSHKT. BARNES &MUOBE publishers and Proprietors. . -x. »or«DTon,; Kjj.-r. Jo'.ll.lMBKT. 1 Editor*. £ ( k (Donfeberatt ?lnion If published Weekly, in MiUedgev'dle, Ga., Corner of llanro'k and Wilkinson Stt., (opposite Court House.) At $10 a year in Advance. OrK SEW TERMS. On nnJ afuar M.rrb 31, MM. «>• Terra.•'« . ;„tion to the Confederate Union, are Tax Dol uivari'jly in advance. All indebtedne*. for , a ti«-ripiion to tlii- piiix-r, „ at the rate of Three Du previous t<* Jm, lars per year. 1st. 18C3, . U isolations by Societies, (Obit it lines.) Nominations for office, r E litorial notices for individual tr<t.nient advertising. ADVERTISING. TltASSIF.ST.—Two Dollars per square of ten line* for each insertion. Tribute* of respee series exceeding a ('o n nunieati.m* o benefit, charged as Leoai. Advertising. Sheriffs sales, per levy of teu lines, or less, $5 00 “ MortRsgo fi fa sales, per square, 10 00 Tax Collector's Sales, per square, 5 00 Citations for Letters of Administration, '» 00 • i “ Guardianship, 5 ( 0 L-tters of application for dism'n.from Adm'n 8 fO VlLUJHE XXXIV.] MILLEDGEYILLE, GEORGIA, TUESDAY, MARCH 29,186?. NUMBER 45. made on liquors, agricultural products, cattle or live stock, manufactures or mer- ehani.tse in gold, exchange, coin, stocks, bonds, notes or credits, and on anv prop erty or effects (sweeping words”.) Are profits on cotton and tobacco inclu ded f We think not, these items beino' taxed as property by section 1. 2. On the excess ot profits over twenty- five per cent, by any joint stock company, bank, railroad, factory, See., during the year 1SG.3, a tax is levied of twenty five per cent. ! hese two taxes are payable voir. A like tax with number 2 is levied upon joint stock companies for 1SG4, payable July 1,1SG5. Exemptions. 1. For each bead of family $500 ; for Appl o f° r l pav ® to sell land and negroes, Notice to Debtors and Creditors. Si!es ot land or negroes, per square, •< perishable property, 10 days, per sq Estray Notices, 30 days, Foreclosure of Mortgage, per square, LEGAL ADVERTISEMENTS. Sales of Lnn J . and Negroei, by AdminiMrnt etutors or Guardiai Guard'n SCO ; each minor c l )iIdj s , 00 more “ and for ’ each son in the army or died in the service, §500 more. 2. For each soldier’s widow or family of minors, $1,000. 3. 1 or each soldier in service or disabled, Ei- cquiretl by inw to be hcM ■ the first Tnewlav in the month ; between the hmir. I ^ jn in the forenoon and three in the afternoon, at the j Cmrt house in thccuunty in which the property is j 11 Notice of these sales must be given in a public ga- ; z »t t« 40 days previous to the day of sale. Votic"* for the sal. of personal properly must be riven iu like manner 10 days previous to sale day. Notices to the debtors and creditors of an estate | m ist also be punished 411 days . ! Notice that application will be made to the Courier Ordinary for leave to sell Land or Negroes, innst be j published for two months. 8 lift G 00 8 00 a on r> Oft 10 ?l.000, provided his property (not inclu- j ding furniture) is less than $1,000. !■ Provision is tirade for deduction from value of property injured by the enemy, or of refugees. 5. Confederate bonds held for minors or lunatics are exempt, if the interest is less than Si.000. Such are the provisions of the tax act. W e come next to The Fund in act. The general effect of this law is to com- or submission to heavy taxa- pel furn . tion. j The bolder of currency may be either Section ■ Citation* fur letters of'Administration Guardianship, Sir niist b« published 3!) days—for dismission from A lii'iinistratios, monthly six months—for dismission from Guardianship, 40 days Rules for foreclosure of Mortgage mnst be published an individual, a bank or a St monthly for f.ur mnnths for establishing lost papers, prefers to the duties and privileges of a for the full space of three months—forcompelluigtitles i ~ 1 c- ftom Executors or admiuietratois, where bond has beet . ,,ven by the deceased, the full .pace of three mouths, of a bank. B Publications will always be continued according to j thee, the legal requirements, unless otherwise ordered State holding currency ; section 10 to those bonds in lieu of cnrrency. A special ar- i 1. When is the fax on agricultural prop- rangement is made by which the deposi- I erty to be paid. By section 6—on 1st tor can reconvert tne bond into money of 1 June 1SG4, or as soon thereafter as practi ce old issue prior to April 1, 1864, sub- ! cable, tlie whole property tax is to be paid, ject, of course, to the tax of that date.— i By section 1—from the tax on property 1 be object of this provision is to allow to j employed in agriculture shall be deducted the depositor the option of funding or pay-, the value of the tax in kind delivered ing 33 1-3 per cent. tax. Some of the j therefor, provided, that no credit shall be banks have given notice to their deposi- i allowed beyond 5 per cent. W T e canuot tors in accordance with the foregoing pro- think this language authorizes the con- visions. struction which requires the planter to pay Of course the banks will act in this mat - j the 5 per cent, tax in advance,and have the ter upon (he, highest legal advice. Mistake j values of the tithes refunded from time to is ruin. For, if it were held by the courts j time. The money tax is to be paid when that the four per cent, stock could not be I ascertained. The tax is to be paid as paid to unwilling depositors, the banks r soon after June l as practicable, “when nave no other means of payment. Thjy it is ascertained what deduction” is to be made from the 5 per cent, tax for the val ue of the tithe. The other construction is not supported either by the nature of the thing or the language of the law. The law does not contemplate “refunding” but “deduction”—not the advancement of more than is due,” but the payment of a residue. And it would be a most incon venient and rigorous rule to require men to raise money at a time of the year when GEORGIA, 1 Wiggs County. W HEREAS, Imxbc Carrol, administrator on llie estate m" Jr*„c Young. la'oofs»id coun ty. deceased, makes application io ine in due form ot law hr letters/.f dismission ffoin said admin istvHtorsl.ip, he having fully exicuted his trust as w j_' more fully appear from vouchers of file. These are therefore to cite and admonish all and singular the parties concerned, to be and appear at my office on or ay the fust Monday in Septem ber next, then ami there to 9how cause, why .aid letters may not be granted. Given under my baud officially, at Marion. Feb. 24lii, 1804. 4! mGm LEWIS SOLOMON. Ord’y. can, however, convert their general deji^T its, by notice, into special deposits. They can by notice, cease their agency for de positors, or require the withdrawal of theft deposits. Which course they will pursue is a matter of no small moment to them.— 1 o the Government it makes no difference „.which party funds the bills—the bank or the depositor. The right to issue Treasury notes bcin withdrawn from the Treasury Department planters certainly have nothing to sell, to it becomes necessary to j f vide other means be fun Fro n the Richmond Examiner. The Finanrinl .jjIoiu Embodied in the Tax mid 8-’muling Arts. These two acts constitute one scheme and should be studied in connection. They will be best understood by an explanation of the practical duties of the taxpayer and currency holder under each. To be gin with The Tax Act of February, 17, 1864. This act is additional to the act of April g4, 1mJ3, which it also modified, and in some respects repeals. The duration of the act is for the year lS64,alone; though it im- puses a retrospective tax upon certain pro fits of 1863. Its operation is through the same machinery with the old law. It im poses taxes. 1. Vpan Property.—Fpon the value of j p u ^" d g East oj the Alississipy/i, I The individual holder of ordinary Con- i federate Treasury notes not bearing inter- j est is affected as follows : 1. If he holds $100 bills, non-interest j bearing, he must fund said notes in four percent. Confederate bonds ^described | more fully hereafter j before April 1,1864, or else then a tax of 33 1-3 per cent., and j on May 1, 1864, another tax of JO per 1 cent,, until the bill is absorbed in October. i Afier April first the said taxes attach to the note as if credits were written thereon. The note is no longer receivable for pub lic dues and no longer exchangeable for the new issue of currency hereafter described, but may be exchanged for four per cent, bonds, after deducting the taxes due. These provisions necessarily enforce the funding- of SI00 bills. for the support of the Government. Th law authorized the Secretary of the Treas ury to issue and negotiate certain highly privileged bonds not exceeding $500,000,- 000 of long date—30 years or more—bear- iug six per cent, interest payable semi- anually in January and July ; nut subject to taxation : secured by a pledge of all im port duties heretofore laid, and all export duties to be hereafter; and the coupons, with gold, silver, or exchange, to be the orily means uf paying such duties. These bonds are to be sold on the best terms practicable, for new issues, or old issues at their reduced value. Again : The Secretary is authorized, by consent of contractors, to pay them in a six per cent, certificate of indebted ness, untaxed, and payable two years after peace. ’The 42d, section of the act of May 1, 1863, as to five per cent, call certificates, is repealed. Such are the provisions of the funding act. Duties of tax payers and Currency holders in order of time. Before April 1, 1S64—Give in profits of 1863 on purchase and sale of merchan dise, iScc., and pay It' per cent, tax, now due. Fund $100 notes—non-interest bear ing. Fund 50’s 20’s, and 10’s for four per cent, bonds. Provide enough of such bonds to pay taxes due in 1864, and as many more as ded by driblets in the fall. The law would be like inconvenient to tax payers and tax collectors. (fiery.—Could a planter pay his esti mated] deficit (viz: between the 5 per cent, tax and the aggregate value of tithes, supposing the latter insufficient,) in ad vance in -the 4 per cent, bonds or at the close delivery—which, for bacon and cot ton, might be in 1 S65 ? Probably be could. It is an important fact that the tithes will be valued in the new and reduced cur rency, and therefore not go so far as might be anticipated, judging from this year’s valuation. Also, that the four per cent bonds do uot help the tithe. 2. Is the tax upon gold and silver coin, exchange, &e„ to be paid in kind ?—i c„ 5 per cent, of the gold itself, &e. The language seems studiously to im ply th is: In other sections the word RESOLUTIONS PASSED IST THE GENERAL ASSEMBLY' OF GEORGIA, ON THE 19TH DAI OF MARCH, 1864, DECLARING THE LATE ACT OF CONGRESS FOR THE SUSPENSION OF TIIE WRIT OF HABEAS CORPUS UNCONSTITUTIONAL; ALSO, RESOLUTIONS, PASSED ON TIIE SAME 'DAY, SETTING FORTH THE PRINCIPLES IN VOLVED IN THE CONTEST WITH THE LINCOLN GOVERNMENT, AND THE TERMS UPON WHICH PEACE SHOULD BE SOUGHT. Introduced bt IIon. Linton Stephens. Resolutions on the Suspension of the Habeas Corpus. The General Assembly of the State of Georgia, do Resolce, 1 st. That, under the Constitution of the Confederate States, there is no power to suspend the privilege of the writ of habeas corpus, but in a manner and to an extent, regulated and limited by the express, emphatic and un qualified Constitutional prohibitions, that “No person shall be deprived of life, liberty, or property, without due process of law,” and that “The right of the people to be secure * in their persons, houses, papers and effects, against unreasonable searches, and seizures, shall not be vio- “valuc” is employed—in reference to gold j luted, and no warrants shall issue but upon probable cause, and eilver coin, &c., the word “amount’.’— ! supported by oath or affirmation, and particularly descri- up° n the amount of gold 5 per cent.—not ! bing the places to be searched, and the persons or things to be seized.” And this conclusion results from the two 2. 1 he holder of 50’s 20’s and 10’s must I you please. J said notes by April 1, 1864, in four j April 1, 1864—Register and pay taxes all property, (unless specifically taxed , . i i . JO , .> . i , .. _ - - * i- or, 4 percent, bonds, or pay So l-o per cent, on sales and profits under act of 1S(>3. otherwise) held February 1/, 1864, anil f . , . , i >-n it i r , , ' . , -[ ■ taxation attaching to each bill, lie can assessed at its value in the year I860, is i , ,, > e ~ . , „ „ - , i T I exchange the bill so taxed tor a new issue levied a tax ot five per cent., payable June cn< . , , ,■ f ‘ . * 1 J j ot Ireasury notes at the rate ot $2 of new „ . . ,i for $3 of old bills or for four per cent, call if exemptions will be seen be- .. c , . . 1 , , , , , 1 ... . , certificates, at the same rate, payable on low; also the property taxed otherwise by ,, . - t . 4 ,, *, 1 J . , , jI call in the new issue, or four per cent. old 5 of its value—it would seem—but of itself. A distinction made in the third section seems to favor this view—it being impossi ble to pay five per centum of the actual corpus of money held,abroad, the tax is le vied upon the “value” of such money.— The reason seems to support the construc tion. Why such discrimination between Foreign exchange on the one hand and money held abroad on the other—as would tax the latter 20 times as high as the for feit of our fathers of 1776, is their accompanying action, which it was put forth to justify; and that action was the immortal declaration that the former political connection between the Colonies and the State of Great Britain was dissolved and the thirteen Colonies were, and ,of right, ought to be, not one independent State, but thirteen inde pendent States, each of them being such a “people” as had the right, whenever they chose to exorcise it, to separate themselves from a political association and government of their former choice, and institute a new government to suit themselves. 3rd. That if Rhode Island, with her meagre elements of nationality, was such a “people” in 1770, when her sepa ration irom the government and people of Great Britain took place; much more was Georgia and each ot the other seceding States, with their large territories, populations and resources, such a “people,” and entitled to exercise the same right in 1S61, when they decreed their separation from the Government and people of the United States ; and if the separation was rightful in the first case, it was more clearly so in the last, the riglijt depending, as it does in the case of every “people” for whom it is claimed, simply upon their fitness and their will to constitute an independ ent State. 4th. That this right was perfect in each of the States to be exercised by her at her own pleasure, without challenge or resistance from any other power whatsoever; and while these Southern States had long had reason enough to jus tify its assertion against some of their faithless associates, yet, remembering the dictate of “prudence” that “govern ments long established should not be changed for light and transient causes,” they forbore a resort to its exercise, un til numbers of the Northern States, State after State, through a series of years, and by studied legislation, had arrayed themselves in open hostility against an acknowledged provision of the Constitution, and had at last succeeded in the election of a President who was the avowed exponent and executioner of their faithless designs against the Con stitutional rights of their Southern sisters—rights which had been often adjudicated by the Courts, and which were nev er denied by the abolitionists themselves, but u|*on the ground that the Constitution itself was void whenever it came in conflict with a “higher law” which they could not find among the laws of God, and which depended, for its ex position, solely upon the clastic consciences of rancor- ' ous partisans. The Constitution thus broken, and delib erately and persistently repudiated by several of the States who were parties to it, ceased, according to universal following reasons: First, because the power to suspend the j ] aW) to | )e binding on any of the rest, and tiiose States writ, is derived not from express delegation, but only from j vv | lo | IU( j wronged bv the breach, were justified in using their rights to provide “new guards for their future 20’s, ami You can now exchange 50’i 10's for new issue. Before June 1, 1864—Give in,propeity tax at value of property in I 860. 1. Value of land, negroes, (unless bought since January 1, 1862—then give in price 1, 1864. The 1 pert} r taxed otherwise by’ the act. .Merchandise is not included in ; , , , , . - , i . , „ , - - , ‘ j bonds ; he can also pay taxes, postage and ! paid lor them)—plantation stock, mules, t‘"® li ' x ' . . . the like at the same rate. On January 1, j horses, cattle and all live stock, plantation Embraced in t le ax are an , mgroes, , however, a tax of one hundred per j tools and provisions, and all property ein- borses. mules, cattle, and all live stock on l ent . is imposed upon all such bills not ployed in agriculture. * plantations , a so. ji anta ion oo s, ins ru j funded or exchanged. j Keep this separate from the other prop- 3. The holder of $5 bills must fund or erty, because it is to be paid in the tithe, . . ' ” '' the value of the latter deducted from j lts ’, cl,rre 6 c y> “amount of which, implication, which must always yieled to express, conflict ing and restricting words. Second, because this power being found nowhere in the Constitution, but in words, which are copied from the original Constitution of the United States, as adopted in 1 787, must yield in all points of conflict to the subsequent amendments of 17Sf>, which , • i mi , I0 A" are also copied into our present Constitution, and which inert ISone, evidently. 1 liey are both . . 1 ...... t , , , taxed alike, both in the .ame section and j co,1 1 tain 1 th « prohibitions above quoted, and were adopted having like relations. The gold or ex- j wlth the . declared purpose ot adding further declaratory change here is to be paid in gold or ex- | a,1 d restrictive clauses. change. The gold abroad is to pay tax I 2nd. That “due process of law for seizing the persons in Confederate money here on its value j of the people, as defined by the Constitution itself, is a here, while exchange can be paid in kind, j warrant issued upon probable cause, supported by oath or Since the foreign gold itself cannot be affirmation, and particularly describing the persons to be reached in kind the 3d section of this ac J seized, and the issuing of such warrants, being the exer- seems to nave been drawn with a nice and security.” 5th. That the reasons which justified the separation when it took place, have been vindicated and enhanced in force by the subsequent course of the Government of Mr. Lincoln—by his contemptuous rejection of tlio Con federate Commissioners who were sent to Washington be fore the war, to settle all matters of difference without a resort to arms, thus evincing his determination to have war : by his armed occupation of the territory of the Con federate States, and especially by his treacherous attempt to reinforce his garrisons in their midst, after they had, in pursuance of their rigl^t, withdrawn their people and terri tory from the jurisdiction of his government, thus render ing war a necessity, and actually inaugurating the present meiits and provisions of every description, constituting the whole agricultural proper- , exch them in like manner—the date ty of the country. . I of funding however, being July 1, 186 4. 2 House* and lots, furniture, books, ,,,, , ,y„ . . ,, T 4. > ’ I 4 fie 100 per cent, tax payable January kitcliftn ntp.nsilK and nro- ...... f ... . ~ „ 1, I860, on bills not funded, does not seem exact reference to this distinction. (fiery.— VViH four percent, bonds pay these taxes on gold, silver, bullion, ex change, Ac? No—Not if the foregoing view is cor rect. The foregoing reasoning applies to cred household and kitchen utensils and pro visions, and all sorts of supplies, constitu ting real estate and establishments in cit ies and towns. 3. Cotton and tobacco, (held as an in vestment—not as merchandise—so we to apjdy, however, to $5 bills. 4. The holders of bills under $5 are not affected by tlie funding act. So much for holders of non-interest bearing notes. Holders of $7.30 notes cannot use construe the law.) and in general, all prop- | them £ in pa y ment 0 f public dues.— erty not named in the remaining items ot ' ° - - - . . | tion of tlie act,, into if .the land, negroes, cotton or tobacco were pin chased after July 1, 1862, they are valued at the price paid for them. From *he tax on the value of property . - . t • u „„ „ . , . ... , , v f the currency into which these were con- emploved in agriculture is deducted tlie i , , , . , • . -n .* . . P , - ,, ,, vertable. It not converted, interest will valne of the tithes delivered to the Govern- . be paid on two-thirds ot their face, alter April 1, 1S64, and they continue convert- able into Treasury notes of the new issue the tax. 2. Other property, viz : real estate not used in agriculture, furniture, books, pro visions, utensils, cotton, tobacco, Ac., Ac. | But if cotton and tobacco, bought since January, 1862, value it at the price paid for it ] 3. Coin and bullion held in this country. Confederate bonds, [not including the 4 They are converted, by the direct opera- per cent, bonds last authorized] bank bills, bonds payable two and other currency, [except non-interest years after peace. | bearing Confederate Treasury notes, Ac., 6. Holders of call certificates are gov- employed in trade, otherwise erned by the same provisions as holders of and not their value is taxed—these, too, are payable in kind. It will be a trouble some matter with some of them, for they are not properly divisable—still the argu ment seems decisive. 3. If the government prefers that Treas ury notes should be funded rather than pay the tax of 33 1-3 per cent.—could not the mechanical difficulty of counting in a limited time, be overcome readily enough ; could not the aenartment issue notes, after tion of a Judicial power, is, it done by any branch of the j lamentable war: by his official denunciation of the Con ' ‘ federate States, as “rebel” and “disloyal” States, for their rightful withdrawal from their faithless associate States, whilst no word of censure hqs ever fallen from him against those faithless States who were truly “disloyal” to the Union and tlie Constitution which was the only cement oft tlie Union; and who were the true authors of all the wrong and all the mischief of the separation, thus insulting the in nocent by charging upon them the crimes of his own guil ty allies: And finally, by his monstrous usurpations of power and undisguised repudiation of the Constitu tion, and his mocking scheme of securing a Republican form of government to sovereign States by putting nine-tenths of tlie people under the dominion ot one-tenth, who may be abject enough to swear allegiance to his usurpation, government except the Judiciary, a plain violation of that provision of the Constitution, which vests the Judicial power in the Courts alone; and therefore, all seizures of the persons of the people, by any officer of tlie Confeder ate’ Government, without warrant, and all warrants for that purpose, from any but a Judicial source, are in the judgment of this General Assembly unreasonable and un constitutional. 3rd. That the recent act of Congress to suspend the privilege of the writ of Habeas Corpus in eases of arrests ordered by the President, Secretary of War, or General officer commanding the Trans-Mississippi Military Depart ment, is an attempt to sustain the military authority in the exercise of the Constitutional, Judicial function of issuing meat ; provided, that if the tax in kind should exceed the whole tithe is to be paid, nevertheless. This tax is due and to be collected on 1st June, 1864. or as soon thereafter as practicable. A question of some impor tance occurs here, viz:—whether tlie tar on agricultural property is to be paid in advance, and the value of the tithes re funded from time to time, or whether the tithe is to be first delivered, and the ascertained residue to be paid 1 We think the latter the correct mode, for reasons to be hereafter given. 2. On the value ofgold and sliver wares, plate, jewels, jewelry and watches—as sessed at the same rate, viz: cf the year 1860, teu per cent. 3. On the value of shares in any bank, railroad company, or other joint stock com pany— assessed not at its value iu 1860, at the rate of $2 of the new for $3 of old. Holders of such certificates, under the act of March 23d, 1863. can [by section 8j re ceive the bonds therein provided for. So much for the duties of holders. The incidents of the new Treasury notes are as follows viz : 1. They are paj-abln two years after peace and receivable for public dues [ex port and import duties.] 2. They are issued in exchange for old uotc§ only, at tlie rate of $2 ofuew for $3 of old bills. 3. To prevent excess of cnrrency here after. For $3 of old bills received into tlie Treasury, whether in exchange for new issue or for 4 per cent, bonds or call cer i , v , ,, ,uri . j tiheates, there may be issued irom the but at its value February 17, 1864, a tax ... ’ _ , J J .1 reasury $2 of new’ notes. I he aggre- ° fu * r 14 i -i gate issue of new notes is, therefore, per- 4. I pon the amount oi gold and silver i ° . . , . . „ -l,. q, , . .p , ... t emptorily restricted to two-thirds ot tbe com, gold dust, gold or silver bullion, an:l , J , , ’ y. 7 p n . ... c . i amount ot the old. upon the amount of all bills of exchange on , n former , awg atltll0riz i„g the issue of foreign countries, a tax of fire percent.- Tfe noteg are repealed. Also, upon the amount o solvent credits, Th if lcident8 of tJie 4 per cent, bouds bank bills and currency, (unless such cred- c n J ' I are as follows : its are used in a registered business, the 1. Not being held Feb. 17, 1SG4, they profits of which are taxed, and except,! AA . . . , - \ 1 are not taxed in 1804. also, non interest bearing Confederate j 2 T , arfc rece ivablc, at their face, money,) a tax of fire per cent. without interest, in payment of all govern- l bis tax includes notes, accounts, (ex- ^ ^ Me in ls6 4. cept mercantile or others used in taxed. 3 qq ie> are payable in 20 years, with business.) bonds, whether State, Corpora- in(crest j anuary an d July. After tbe tion or Confederate; also, 7.30 notes.— j if taxation continues high, tbe debt (fiery—Doe* it include call certificates l . ^ ug fuudcd wi n nol be interest bearing We tb.uk not, they being regarded as tbe ft - t tLo overm ncnt. ’ currency they represent. It is not clear, j qq ie y are registered bonds—not coupon however. | bonds—and not negotiable by delivery, An important question arises, whether;^ , . t ,ansfcr on the books of tbe tins tax is payable m currency or in kind Trp ' department. * < ’* w betber five per cent, of the actual U J. ) tb ^ bondsare issued, certificates gold coin, for example, is to be paid ? We nre . n Provision i 8 made for adver- ■ ncline to the affirmative opinion, tor the ; t ; Be| ^ eat and for an increased number of reason hereafter given. Depositaries. I Mr. Memmieger warns people against beginning too late, and the risks of being crowded out, in the mechanical difficulty of getting the money counted. States holding Treasury notes are allow ed to fund them iu six per cent, bonds by January 1, 1865; those received into the | State Treasury prior to April 1, 1864, to 1. These ate, in addition to tbe taxes of | be funded at par ; those alter that date 1803 . at S3 of old currency for $2 of bonds. A tax of ten per cent, is levied upon ; Banks bolding Confederate Treasury almost every species of profits made by notes on deposit, it seems, are expected Wring and selling between July 1, 1863, '■ to fund them, it being assumed that they an’l July 1, 1865, via: upon the profits j can pay depositors with the four per cent. 5. 1’pon moneys held abroad, five per cent, of their value February 17, 1S64, at thejplace where the tax is assessed. The foregoing taxes are applicable to the year 1864, alone, and payable, (ex cept tbe agricultural property tax,) June I. 1864. Taxes on Income and Profits. the manner oftbe Express companies, for taxed'l also I I ,ac ^ a o es sea led and said to contain so credits', notes, accounts, Ac., bonds. \ rnu , ch - to be afterwards opened and counted 4. Money held abroad, at its markets at le,su re. If there be a decided prefer- val.ve in currency. 5. Joint stock, at market value in cur- [10 per rency. G. J’late, jewelry and watches, cent, tax J Merchandize i fnot given in nor taxed as property, tbe income being taxed. June 1, 1864.—Fay property tax on tbe foregoing—except on agricultural proper- A-YTl* ty ; on this pay tithes, from time to time— M „,”' and the residue/ when ascertained, in money. Fay gold and silver coin tax, exchange, Ac., in kind. Before July 1, 1864, fund $5 bills. July 1, 1864 —Give in and pay sale on ! ence for funding, as the interest of the gov eminent, the mechanical difficulty would seem a pitiful obstacle. Some other views of the general system and of certain matters of detail will be pre sented in another article. GEORGIA, Twiggs County. HEREAS, [sham Edwards administrator on the estate pi Wyatt Allen, late of said county, deceased, makes application to me for let ters in due form of law lor letters of dismission from his said trust, he having faithfully executed the same, as will more fully appear from tbe record and vouchers of file. These are therefore to cite and admonish all and singular the parlies interested, to be and appear at my office on or by the first Monday in Septem- profit taxes, under act 1863; commence bor next, then and there to show cause, if any, payment of tithes from time to time, as why said letters may not be granted. 1 J .11 Given under my hand and official signature, crops are gathered. at Marion, March Ist, 1864. • October 1, 1864 —Sales and profits tax- > LEWIS SOLOMON, Ordinary. es again. } Gnntinue to pay tithes. GEORGIA, Pulaski County. January 1, 1865.—Sales and profit tax- . Ordinary’s Office for said County. cs again. Income tax for 1864 now due. From income exclude bouse rent, ser- W HEREAS, James M. Woods applies to me for ietters of dismission from tbe Executor ship of Fheriba P. Woods, deceased These are therefore to cite and admonish all and singular the kindred of said deceased, and all iuteiested, to be and appear at the Court of Ordinary on the first Monday in September next, to show cause, if any they can, why said letters of dismission should not be granted the appli cant. Given under my hand and official signature, vant hire, interest on notes, value of cattle and beef sold,and any other income derived from taxed property. Salary for 1SG4. Giv« in any pay extra profits tax levied by late act, for 1864. Corporation tax on excess of profits are [ this 23d day of February, 1864. 25 per cent. Corporations pay no other [ 4!m6m JOHN J. SPARROW, Ord’y. income tax • for 1S64. Tbe stockholders pay tiie tax on tbe stock, as property, J une 1, 1S64. March 1, 1S65 Colton and bacon tithes. Fay residue of agricultural tax of 186,4. As the taxes due in 1S64 are payable in 4 per rent, bonds, it is important to know which taxes are due this year. 11 is to bo remarked tiiat tbe tithes of corn are not so payable. AY hat taxes are 1 1. The whole property tax of every sort, [tithes excepted]; the tax on gold and sil ver plate, jewelry, watches, Ac.; the tax on joint stock. Query.—Will the 4 per cent, bonds pay the taxes on coin, exchange, credits, bonds and currency ? We think not. They are to be paid in kind. 2. The extra profit tax of 10 per cent., on profits of 1S63, is now due. 3. The registry and gross sales taxes for April, July and October. But not the income, salary or profession al taxes for 1864, which are payably Jan uary 1, 1S65. We will now propose and answ er a lew of the most important or most perplexing questions connected with these acts. warrants, and to give validity to unconstitutional seizures : t ],,, 8 betraying his design to subvert true constitutional re- jof the persons oi tlie people ; and as the said act, by its ! p U blieanism in the North as well as the South, express terms, confines its operation to the upholding of 6th. That while we regard tlie present war between this class of unconstitutional seizures, the whole suspen- ! t b cse Confederate States and the United States as a huge sion, attempted to be authorized by it, and the whole act j crime, whose beginning and continuance arejustlycharge- itself, in the judgment of this General Assembly, are tin- j sb ] 0 to t j ie government of our enemy, yet we do not hesitate to affirm that, if our own government, and the people of both governments, would avoid all participation in the guilt of its continuance, it becomes all of them, on all proper occasions, and iu all proper ways—the people acting through their State organizations and popular as sembles, and our government through its appropriate de partments—to use their earnest efforts to put an end to this unnatural, unchristian and savage work of carnage and havoc. And to this end, we earnestly recommend that our government, immediately after signal successes of our arms, and on other occasions, when none can impute its action to alarm, instead of a sincere desire for peace, shall make to the government of oiir enemy, an official offer ot peace, on the basis of tbe great principle declared by our com mon fathers in 1776, accompanied by the distinct expres sion of a willingness, on our part, to follow that principle success; because the constant contrast of Constitutional ! to j ts true j 0 gi ca I consequences, by agreeing that any bor- Goverumentou our part, with the usurpations and tyran-! der state, whose preference lor'our association may be nies, which characterize tlie Government of our enemy, un- • dou bted, (doubts having been expressed as to the wishes of der the ever recurring and ever false plea of the neeessi- ; t j, e border States) shall settle the question for herself, by a ties of war, will have the double effect of animating our Convention, to be elected for that purpose, after the with- people with an unconquerable zeal, and of inspiring the { drawnl of all military forces, of both sides, from her lim- people of the North more and more, with a desire and de- | j ts termination to put an end to a contest which is waged by 7jb. That we believe this course, on the part of our their Government openly against our liberty and as truly, government, would constantly weaken, and sooner or later, but more covertly, against their own. break down the war power of our enemy, by showing to TIIOS. HARDEMAN, i his people the justice of our cause, our willingness to constitutional. 4th. That in the judgment of this General Assembly, the said act is a dangerous assault upon the Constitutional power of the Courts, and upon the liberty of the people, and beyond the power of any possible necessity to justifj’ it; and while our Senators and Representatives in Con gress are earnestly urged to take the first possible oppor tunity to have it repealed, we refer the question of its validity to the Courts, with the hope, that the peeple and the military authorities will abide by tiie decision. 5th. That as Constitutional Liberty is the sole object which our people, and our noble army have, in our present terrible struggle with the Government of Mr. Lincoln, so also is a faithful adherence to it, on the part of our own Government, through good fortune in arms, and through bad, one of tlie great elements of our strength and final GEORGIA Pulaski county. Notice. B YVIETl’Eofan order of the Court of Ordinary i of 1’ulaski county will lie sold at the Court Ilousa door in the Town of Ilnwkinsville outlie Ist, Tuesday iuAjiril uextonelot laud 38 in the 12th, dist, of Will- eox county. Sold to perfect titles. LUCINDA CONNER Guardian Minors W. D. Conner dec’d. Feb’y 3d, 1804. i. J. s. 39 tds. GEORGIA, Mitchell County. \\t HEREAS, M&thew Moore applies to me for W letters of Administration on tbe Estate of Davis Faircloth, deceased, late of said county. These are therefore to cite and admonish the kindred aud creditors of said deceased, to be and appear at my office in Camilla, to show cause in terras of the law, if any they have why said letters should not be granted. Given under my hand, & c. U. C. DASHER, Ord’v. rd $3 00. March 8th. 1864. 42 5t GEORGIA, Twiggs County. Vf/IiEREAS, llenjamin T. Ray makes application f T to me in due form of law for letters of a i niniatra- tion trilh the will annexed on the estate of James R. Rav late of said county deceased. These are therefore to cite ami admonish all and sin gular the the kindred and creditors of said deceased to be and appear at my office on or by the first Monday in May next then and there to show cause if any why said letters may not be granted. . Given under my hand officially at Marion, March !>th, 1864. ’ 43..t LIEWIS SOLOMON Ord'y. Speaker House Representatives. L. Cvhkinoton, Clerk Huttse Representatives. PETER CONE, President of Senate, Pro. Tern. L. H. Kenan, Secretary of Senate. Approved March 10th, 1SG4. JOSEPH E. BROWN, Governor. INTRODUCED BY HON. LINTON STEPHENS. Resolutions da luring the ground on irhiclt the Confederate States stand in this H ar, and the terms on which peace ought to be offered to the enemy. The General Assembly of the. State of Georgia do resolve, 1st. That to secure the rights of life, liberty, and the pur suit of happiness, “Governments were instituted among men, deriving their just powers from the consent of the governed ; that whenever any form of government becomes destructive oi these ends, it is the right of the people to alter or to abolish it, aud to institute a new government, laying its foundations on such principles, and organizing its powers in such form as shall seem to them most likely to effect their safety and happiness.” 2o^. That the best possible commentary upon this grand make pence on tlie principles ot 1776, and the shoulders on which rests the responsibility tor the continuance oftbe unnatual strife; that it would be hailed by our people and citizen soldiery, who are bearing the brunt of the war, as anas8iirance that peace will not be unnecessarily delayed,nor thern sufferings unnecessarily prolonged; and that it would he regretted by nobody on either side, txcept men whose importance, or whose gains, would be diminished by peace, and men whose ambitious designs would need cover under tlie ever-recurring plea of ihe necessities of war. Sth. That while the foregoing is an expression ot the sentiments of this General Assembly respecting the man ner iti which peace should be sought, we renew our pledg es of tbe resources and power of this Slate to the prose cution of the war, defensive on our part, until peace is obtained upon just and honorable terms, and until the in dependence and nationality of the Confederate States is established upon a permanent and enduring basis. TIIOS. HARDEMAN, Speaker House Representatives. . 'L. Carrington, . Clerk House Representatives. PETER CONE, President of Senate, 1 ro. Tim. L. H. Kenan, Secretary of Senate Approved March Uth, 1S64. JOSEPH E. BROWN. Governor.

Georgia Historic Newspapers

The Confederate union. (Milledgeville, Ga.) 1862-1865, March 29, 1864, Image 1