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journal it
J. and 8. KOfGU
KIMTOILS AND PROPRIETOR*
Niai«> tudorM infiil ot CttuU'Ai'i-aff;
|t<Ml«lfc.
'Die Special OomtuiM.ec tK which tuv re
'red so much ot the .'H visage of hi* Kxu 1-
icy the Governor, with the accompanying
eumeiitH, ah relate# to “Slate endorsement
the Ooufederae ideht/’ have had the same
')T»der consideration, and a majority of the
coxsmitteG Li ac the following
REPORT:
ihe currency of the Confederate States
consists almost exclusively of notes i.-sued
hy the Confederate Government, snd is ra
pidly <tei)reeiatifig from excessive issue. It
is liable to depreciation of another kind, and
Iroiu another eauae, which is perhaps more
peiniciom than the other. TUe fact can
not, be concealed that then-* is a, distrust of
the ability of th* Uoufedcrnto Government
to ledeenr the notes, which have been and
zc*y be i.ssued.
The depreciation arising from excessive is
sue contributes to the depreciation of the
other kmd to which allusion ha? been made.
The remedy for the first is ti reduce the
circulation, but that alone will be do remedy
for the other. If the amount ot notes in
circulation should be reduced by being fund
«and in interest bearing bonds, so th*f the cir
culatiou shall approximate thr amount re
quired by the business of the country, tbe
depreciation from a distrust <*f the solvonoy
of the Government will not he reomvjd ; for
funding the notes will merely olmngc tbe
form ot the indebtedness, but will n>-.» reduce
its amount, nor make it» payment more * *r
laiu and secure; on (he contrary it will be
increased to the extent of the interest tsbfelt
the bonds will bear. Though funding the
notes may, to some extent, remedy the de
probation from txees-'iive is*ue, it* will not
prevent the other depreciation alluded to,
and which is the moat hurtful of the two.-
There may be redundancy in bonds, a? well:
as in notes, for capitalists will be as unwill
ing to hold the bond? a« they are the notes,
when they distrust the ability of the govern
ment to meet it? liabilities. Being thrown
upon the market in large amounts from art
fcpprehcoaion of their ultimate failure, de
preciation must necessarily ensue.
To remove depreciation from excessive is
uo, funding ol tbe notes is recommended.
That may prove an effectual remedy for the
first evil complained of in the currency, but
it In only one step towards sustaining the
credit ot :he notes. Something more is
necessary or that step will be unavailing.
ft ha<i be-ru suggested that to make them a
legal tender in payment of debt- would have
the effect to sustain their credit, but- that
would neither reduce the volume of circula
tion, nor remove the apprehension of the
ability ot the Government to redeem its
totes They arc orouaises tu pav monev.
ftui to make them a legal tender would not
change the contract or release the Govern
ment from its obligation to redtein them
when they fall due : if it would, tbe effect
would be practical repudiation.
Taxation is also recommended as a remedy
for the evil complained of. Taxation is neces
sary and should be resorted to, but that. alone
■will not accomplish the object. It would
simply ieduce the circulation, for the time
being, the amount of the taxes paid, and no
moro: but in time of war, and when, as in
the case of uur Government, the expenses
ife tact almost exclusivly l»y the issue of
'Treasury rotes, the auuual tax, whw-h ns ay
b§ levied, will be insufiieient fur the wants
;f th(:*Governinent, and therefore ineffectual
to reduce tbe amount of uotesin circulation
to tha usual and propel level of the eurrenev.
iexatiou i? necessary, and iu conjunction
with other measures, will have a beneficial
effect But the great necessity which is
upon U3, is to give credit to the Government
issues: and to sustain it, somthiug is neee?-
#ary besides retiring the circulation, and
changing the foicu of the iodcbtocss. What
is wanting is confidence; an abiding c >nfi
deuce that the notes and principal nud in
terest of bouds will be paid.
How is this confidence lo b<* iuapired?—-
In the first place, by a strict, observance of
good faith; by avoiding repudiation,ami every
thing leading to it.
Secondly by providing the tnoauf, as far
« practicable, for the payment of the inte
rest of the public debt, and a fund for its
ultimate redemption. Such h fund should
be accumulated gradually, and applied in
extinguishment of tbe debt, a* it# accu
mulation may justify. And to remove the
danger which now threatens the public cred
it, aod to insure confidence, in the third
place, the Stamps of the Confederacy should
come to the aid of the Government, and
support it? credit by endorsement of its
bonds.
Credit is the main, and indeed the sole,
dependence of our Government for the means
of defence in the war with the United States.
Under present circumstances, no revenue
can be raised from duties on importations,
cr if any, it will bo inconsiderable iu amount.
f i axation cannot raise the means rendered
necessary by th# war in which weare en^an-.
„ J fee
ed«
Wars are expensive. The most wealthy
nations are compelled to resort to loans and
extraordinary weans to raise money in time
ul war The ordinary revenues of do coun
try in such a time are sufficient for its wants.
Our Confederate Government, just strug
gling into distance, cauuot be expected to
b* exempt from the lot common to all na
tions. Credit is the chief reliance of ail, of
the wealthiest as well as the poorest nations,
to meet the expenses necessarily incurred by
war.
The only resource of our Government in
the present emergency consists iu the issue
or notes promising to pay money. The
atcMsitie* of our country require the daily,
and sextant notes. It is a
dity dttt to the people, who are the holders j
tkff* to protect them againct tie-'
Patriotism demands that their
pn&l fe
»§»#** *f will be gone, and sub.
}* deabeiiito, w snbjim i- j
fsyl if If. fill is* lb# uttGufei# rn&U.bM ,
* i
Tho-e note 1 •■"UJitule ifio deU iocu’red by
the Govern iu do teubc of iieotd? of
jbf ( tiff d?i fee .Strafe •’ and lhe jtgopfe of
the tt.’i * pay the «Hjt.
j. -r-m-; fi| H«i«i}rV * :n>iH*tbr wi*h
which ftj pf<i.- rci|f«• firfrwec. Our I’cu
fc<fet*aii G*'#»mfwt:ut i- if! uiirfcojiinreu by
Foreign <•<,-.ami if cannot l*c cx
p ‘Ctcii that foreign cauilaii-st* »>ili Wu mo
ney to a Government, whosa indcp- oU'iot :
wud cxistenc** nirtwiyihc cl titc wdiiJ'i
: have not bccu cslahlishcd. Jc*ans cannot
be oiitdincd fi out out own people, fer the
reason that the v have but little active capi
tal. am! Dotbioii *»» amount sufficient
for the of goTeinuien| in imir of
*THr.
\r« f otv thr-11 *h r li-U 1 * "f note
a
pron’tstrig to pay uionoy, and in large
amount,. VVc arc enga*!Cu to ;* war of gi
gautif. propoitioos, aod our nenc. d«lf» find
expoDfliturea correspond with the insgflitnde
of the war Why should uqf lbo Ut-itcs
guarau.teo the payment ot the debt iu
turrud ip t-beii behalf.
The State? by their from the
United cUiT*. lndin-etl tbe war, which is now
upon tih —it i $ u war to dcfeiide of the right
ot scccs-ion—and the GHjt ot tbo Btatc3 to
hold their property jp pi-me ami *muity.—
Vv ho inu;-t and will bar the expense^of this
war, but the pvoph; ol tbo fatale ? The rncane
must come I non their pocket?, whether the
debt be paid by the fatales, or 1 fie Got)fed■
crate Government, aud whether tbe money
for tbe payment of the public debt be raised
hy taxation, or by duties on importation?,
; the people are sad tti!i fie the payer:* in
both ea:c:. If direct taxation should be re
sorted to hy tbo sou ted crate Government,
there '•ill be no property tubiect to taxxtiou,
but that uwued and by tbe people
of tbe ot»te.3 1 fee Gvofeder ate Govern me ut
has nu cumuiunity, n** people, but people of
the 3tate.. territorially, nor as a
body politic, is there any such tiatiou or
people, hs tiio Gutifedcralc.natiou. There are
Gonfederate States, or States confederated,
and the people of each is a distinct, separate,
; sovereign community.
1 The Confederate Government is the agent
ol the--e Confederate State*, and is a? much
their government, as are their respective
frtutc governments The government of
the Contederato Stirle? is the government oi
the people of Georgia to the extseu t of the
| powers granted, as wcil as their own State
1 government. Both tre the agents of the
sovereign people of the State for specified
purposes, aucl her people are as much bound
to maintain one in the legitimate exercise of
the powers granted, as tbo other. There is
an obligation upon them io support both.-
They arc bound to support their State gov
ernmeut, and are just as much bound toeon-
Iribu!*: their *hare to the support of the
other.
Now if the 0, nfederate Government has
incurred, and i* iucuiriug a heavy debt, as
(hr; ageur oi Georgia, Mid her eo-Sfates, and
in * heir defence, wliy should not each bear
her proportionate share of that, debt ? What
Bar.islact.ury objection Gan be urged again*!
i' / U i:i it be said that the debt was in
curred by the Confederate Governmenf, and
therefore too govermnent should..pav iff—
lhe answer is, the Confederate Government
incurred it for the benefit ot the people of
the States, and as their agent, y.ud the. means
oi payment, ii it .shall ever lie paid, must
cmne Irom them. They can come from no
where else. Why not then let the States
indorse iiic debt which their people must ul
(imatcly pay ; ft may bu said that this is
tanlamount to a man endorsing his own note.
Ihe ease.-? are not ytiietlv analogous. It
would be inure proper and eurree t to say.
that it would be the principal reccguizing
aud indorsing the act of Im agent, in „ U oh
a ease the validity of the act of the. agent
would be placed beyond dispute. So in tbe
case uudci c jusideration, Got the States in
dorse the pay incut of the ..Confederate debt,
it will he equivolontto an indoi emcnt of the
aeG of their agent, and adsumiog a liability
w thoir age u f incu rtcd in their be he li,
aad f"v the? i tauefit.
Aod the gitat controlling icasots is that
the ''floct of • ueh will to
■itrcngthcu the ciedii of the GouTederutc
bondr and notes, hu< without it their credit
may suffer material injury, ami its hm if
iha< should unfortuuately occur, we lose
oveiything xaluble in this life-credit, pro
perty, Hher*y, indopcodeucc— all will fi e
hunk liu one couiiuou grave Wh CD this
credit it goue, with it will go our means of
tlcieoee-—whon we iotv. our meant of defeue,
subjugation. our aubrmucion will follow.—
To avert so dire y calamity, ever? effort, and
iIU ui- utjm -hould be used t-u eU tam \hc Con
fcdci atu < ?over uoieut.
To this cud, and for ibis purpose, wc think
the tu ensures mdiogtc in the followin' reso
lutions iudispeusably accessary.
1. lic&jlvry bp the. General AsmnbhTot'
the bt'/tv uj Utoryia, That it i? expodieot
fur the purpose of sustaining the credit of
the Confederate Gkveronieut, ihatthe aover
nl States of the Confederacy should guaran
tee the payment of Mich bonds as may be is
sued, by the Government of the Confederate
States for funding the Treasury notes now
in circulation, and hereafter to he issued
each State guaranteeing her respective pro
portionate share of the amount of bonds so
issued, according to her representation jj,
the Confederate Congress, omitnog in Uie
calculation the States of Kentucky and \lis
soun. ' ‘ "
ffeT’ , f bHt ,n opinion of this
hiy' [
If.', 1 n C ° ugreßs «** ra,sc '•/ (Miition »n
--mully au amount suflicient to pa V r |, c i ater
eot ou ihc bouds issued by the Confederate
Uoreruuient, a, it flh doe, and to »
stnki.g fuud upon s „ef, plan as utay be
adopted by «*,.«»., for the praduul r.ml uI
"ZT of the public debt;
Jne Committee also report bv bill
All which is respectfully submitted
K. 0. CABANISS
CKO. «. BLACK.
■I A. S. BKK,
I- N. WfIITTLK.
MILTON A. CANPF.EH,
««. moor, ’ i
CKO T. BARNES,
I tom of the House.]
_ p. A. VASON,
lteC.. r ,,tpitt., cf tU,; We.
The ( imfedt’ialf Th\ lid*-
1 ivichwond Exsmlnc’ n f the :r **b uU. a;< 1 ‘ i
\x* .iMi-feadfi. oc; spa.oe f# * u -• a*'.iratv ;
o'-t-sH of 11-t' T-»< PIU, .vhtch si pa*
(!nit«{ oi Rf j>«v#eoikli v c9 aii*i i c I'Oi iiv
}(’t>o»r>UttCG of the ooiedfra.lc S na'c. *'
y« ill rrccUe some nwfer'-ei AUvniiion> io tV.*
hn< ferobuMr oot bv <J*nbni 4, he*l io tfe -1
iIDOUItt of lt*.l.
\ t* Aui oi one |nw C4*m. el 1 he levied
| Afid collected on tlio valuc of r**i re and a id ;*t * 4 »tnl
, propertj, money and credit* held oo ih<* Isi J ♦>.
. uarjr, T&64« and on the ffet J#u*wt of c.tva -«uv*-
c.cediu|? >e<4r ‘lierc?f f er, except personal propcctj
i other lhd»i t-iait's p-hich h«ve been taxed, money
j or ci cd ltd a a nou.ltc ».-mpitoye«i in a biwtineßs
BO*«h*r th*« acf oi the piofif? of which sic licrcin
apci*i*lfv I‘iOTidod, titer ii»> !a\* i-all be
i npoied by nrt iv <u (hit, alter the efww 4
■>{ the t 'tiul dciaav ehtilf ite t nor alter, the
rxpiratiou r ee liom ihft tiut raet wpg of
the |»ee«hnH tvirigr#?! a fax »<( feu per cent, .'hall
be levied upon tke vabse of i.si-t! -'ore*, cotton, *
tcbaceo, and other ftj'rk uliurnl ]-rodut t« not own*
cd ;)* the ptodaccrs, on wied cotton the growth of
the present four a tax tfl ««ue cent jar jntuud,
2nd on tohiCeo in the ltdff. the gto«tb oi’tbe pres
ent roar, a tax cl five ci Die a found, and od all
c'itteu and tobacco in tbe bind* of the producer
Tor biied. tbe growth of former yearn, a tax of five
] per c-'Ot fe. IVovided further, tMm» one hundred
1 pounds of cotton tor each member oi the
family grov-iug h «hall hr exempt fiotn taxation.
•- 1-vet v pci ton ci>ga«r«d in business shall,
r»u iue first of May, or when he
tess, and oo each succeeding l:t of January,
register *itb the l‘istrici Oolltcior au account oi'
tbe oatnr and r».*s!drnce of each persou, firm or
f corporation engaged or iiflerested in the business,
■with n statement ol t»l! the facta to show the
] amount of tax upon such business for the past or
i future At the time ot such registry tbe taxes
! for the year ending December 01, shall be paid to
' tbe I'olle-cfor, the Collector giving the persou so
, paying a cop? of tbe reyicry uno a receipt for tbe
i iaxcf. • - .
i "See. 8, An) ptrauu lading On ton dtys to
1 make tbe registry and pay the tax required by the
I preceding section, shall pay three times the amount
of the specific tax on his and a like sum
i for every ten days of such failure.
l 'fcec. 4. Except wbeic herein otherwise pro*
, vided, there shall be a separate registry and ux
for each femmes* meDlioned in the section of
i this act, and for each place of caffducting the
! «ime. When the place off bunine**? fe changed
t there shall be anew registry, but, no additional
j las. X’por. the death cf a person in a registered
hasfaess, or upon the transfer of tto; h,u‘*inc«? to
Mwocher, there ?h»ij be a neir registry, bul no
! additional tax.
j “Sec. C. Upon each trade, business or occupa
tion hereinafter named, the following ta.se? "Tali
he levied and pa ? d each year, ending aa the 3i&;,
.ot December, rsr : ’
“1. Bankers -hail pay live handled dollar* and
twenty per c«D(. upon their gross profits. Every
person ?hft!i he deemed a hanker within tbetnean
lf o: this set who keeps a place of business
wUcre credit? are opened m favor ol any perron/
| hrm or corporation, by the deposit or collection
joi money o r . currency, who pay.* or iemit a the
same, or any pan thereof, upon draft, check or
order; but. this does not include banks legafiv au
* thorized io issue dote* a? circulation, nor agents
for the sale of merchandize for scoount of produ
• cer? or or manalactarer?
' l ‘>. Auctioneer# shall pav fifty lo'hrs and
(wo and u tiult per cent, on the amouu*
Ot sale?: Provided, that on sales ai auction of
stocks or aeceritieg for money the tax shall be
une-lVmrth o? one per cent, on tbe gross amount
ol B ales. Every person is deonied to be an auc
tion. rv whose occupuiou to offer property to
: the highest ladder at public outcry. No ux shall
|be levied on andtioo saica made for tfealer? in a
bueioes* registo-cd aud taxed at their places of
uor upon cllicEi stilt * at auetion made
by judicial or executive officers, or by personal
representativr.«, gu.Adktus, m eonjinitiecs.
“fi. holesale dealers iu liquors of any and
1 ♦very kind and description shall pay two hundred
i dollars, and five per cent, on the gross amount of
■ sales. Every persou except distillers and brewers,
who »hall sell or offer lo sell at one time more
! th*c three gallons of any liquors or wines, shall
ibe deemed a wholesale dealer. Persons selling j
j such liquors or wines in quantities less than three I
gallons shall he deemed retail dealers.
1 “4. Retail dealers in liquor, including distilled
spirits, fermeuted liquors and wines of every do-
I seviptiou, shall pay one hundred dollars and ten
* pet ceuL on the. gross amount of sales.
“.*> Kctail dealers shall pay fifty dollars and two 1
and h half per cent, on gross amount of sales. I
Persons sent rig groceries, goods, wares or mer- j
ebandiz.e'or other things of foreign or domestic |
produtuiou, in less quantities than original pieces j
or packiigas shall bo deemed s retail dealer. Me- I
chanics selling the product* ol their own or their I
Ufivlies labor, fchull be exeuipt fr<»iu thi< tax. i
Wholesale dealers shall per two hundred j
• dolUre stnl two *od a half, per cent, on the gross
, amount of sates.
’ i- I anobrokats shad pay two bundled dolbts !
twenty per cent, on amount, of profits.
' b. Distillers ehail pay hundred tfcllars and
twenty per cent, on gross amount of sales. Pis
j fulcra,of fruit, for ninety days m less, shall pay
asm; dollars and fifty cents per gallon on the first
ten gdiloos, anil two dollars a. g*llyu on all beyond
: quantity:
j “b. Brewers sbs!! pay one hundred dollars, and
two e.D<J » half per cent, on gross amount of sales.
Keepers of hotels, iuns &D<i taverus shall
pay twenty dollars, and two and & bait per eeut.
ot! the gross amount of realized business.
! “11. Keepers of eating houses shat! pay forty
i «loli*r?, and l\*o and a half per cent, ou tbe gros?
amount of their receipts.
‘T„\ Broke!* shsli pay two hundred dollars, and
twenty per ecu!, oo the grots amount of receipts
•realized.
i “Id. Commercial Brokers shall pav two bundled
i dollars, auu two ood a half per cent, upon all
sake made.
i4. Tobacconists zbali pay (ilty dollars, and
! two atad a half per cent, ou gross amount of salea.
j * 10. ibeatres shall pay five hundred dollars
and five per cent, on all receipts, which tax shall
! kc paid by the owner of the building. Each Mireus
: shall pay one hundred dollars, and ten dollars for
each exhibition. Jugglers and other persons ex
j hibiting shows shall pav fifty dollar?
j “fe r> Bowling Alleys aod Billiard Rooraa shall
pay iorty dollars for each alley or table.
| “18. Livery Stable Keeper* sbafl pay fifty dol
| tars, and five per eeaf. on gror-i receiptii.
; “i&. Cattle Broker? shall pay fifty dollars, and
two ace & half p er cent, on gross amount of sale?.
: “20. Batcher? ana Bakers ehali pay fifty dollars*
■ an * <*De per cent, on the gross amount of sales. *
“21.* Tcdler? shall pay fifty dollars, and two and I
i 1 fi-*!* per cent, on pro?? amount of sales,
| Apothecaries shall pay fifty dollars, and !
”®7 * nail cent, on gross amount of ssleg. I
j i-v- * hotographers shall pay fifty dollars and j
j wW “ a P nr f'PDt. ou gross amount of safes |
“24. Lawyers engaged In practice shall pav fifty *
dohatfi and two ami a hali per cent, on the pioss
xmount oi receipts from their professions.
“26. f’onfecf’or.aries shall pay fifv dollars, and
!«o snd a half per cent, on gross amount of safes,
i ‘ -bee. fi. Erery person taxmf upon stop?amount
i Ol f** e * or Receipts shall on the Ist- of June, IS6*
iaH..f- tae return io the collector of said safes or
receipt? flora the Ist January to Slat, of May, and
u the end of every month, 'or in
u n days thereafter, they shall make n return for
the preceding month ; every list or return shall
’ tv»- rfiuched thereto a declaration under oaih
or anirniatioQ rh*u the same is corieet, and the
oprson making the return shall pay to the collco
or ine amount of tax thereupon, find in default
tilt pay a penalty double the amount of the tax ■
t jovided. that when * person’s net profits shall
xceed five thousand dollars, and fall below twenty
ihousill.i d°ll»re, .here >h«l! be eoOecM t«i«
ad h half per cent, on such excess of nett profits -
V u ej “ ie6e of neu profits over twenty thousand
dollars there ab#« twenfr fiye
cent, on such ejldesg. ‘ H
tfie miliUfv l &Sd n n &!l lari ” eir '‘P t i»«M , in
1 * wvui senriye, there ikaUbsief^^
,rul collected 3 '-ix of one jn-r cent. ou the spo-:. j
amount when no- cicct-dii 3 fifteen hut)<l<»ll f dei |
,U!S. giujLl AUf * Him* a mown ~ |
is*v dm* ? m4» ' - **i k« ftjfi of th*’ year.
*’Sv.. s, if ilrcad ad t , ieiuibr»*i e*>i.*}unkv:
fl 4 H )M> till "f hi* per cent, mi tin* g r oe> ,
r-.mSinil of I.», iHj» i."9n<i«»rtiUi«»U o! pj»- I
r • n«-»»r4t ,i ji|.,| ah <U j»»r e*:•)•. ** r, r lur ;»5l ; j
bridge and terrv ow ncrs slutll pay nv<- per C'fU.
«»n i[»e amount of groes receipt,
j ‘S.v. V Hawks, :rna', companies and -.♦viug- in
j |iiicotttj»oM»« telegraph, express, mmi
j fill w ii»ufi4ctui»*.g eompaniee, A*e., Ac., shall pay
ou -ill pioti * a v early, tax oi’ i nrentr oient j»er cent,
j b.*gii»tiiiig Ist oi Jaunurv, ls6A.
• “S.*e. 1" On and utter the Ist of April, IS6J,
: there shall be paid by all insurance companies five
, per rein, ou the gros* receipt® for premium* du
ring >be preceding quarter.
i ‘ ‘*>Sec. IV, Any company or corporation failing
,to make the return to the collector or j«> the tat,
[ shall forfeit as a penahe, one third, in oddiiioa to
! il.c tax levied.
! “Bee. I*2. On the Ist April lapi. and on tb*
i first day of each succeeding quarter all insurance
companies shall render an account to the coliectoi
of ihtii business done in the preceding quartet.
“See. id A tax shall be levied ot ten per cent,
of tbe profit on every sale amounting to more tbau
one hundred dollars of real or personal propet ty
boughl and &old hy *.ay person or persous during
the year 1502, and that part, of the year 1860 pre
! ceding the Ist of April, 186 b; this not to apply to
i purchases made in the course of a business con
■ ducted Under a license from a State or taxed by a
j State.
! “Sec. I+* On tbe amount of every sale amount
ing to more than oce hundred dollars, made after
I Ist Aprii, 1863, there shall be levied a tax of two
j and a half per cent, unless the sale is made to the
[ Confederate States or to a person or company,
; whose business ip taxed under this act.
! “See. 16. Alter Ist January, 1863, there shall
I be paid a tax of fourteen per cent, on all incomes
] or profits from ail sources whatever ether than
i from property on which a tax shall have been
assessed and paid under other provisions of this
act. When such income or profits shall exceed
u.u thoue&uu dollars, there shall be levied an ad
ditional ten per cent, upon such excess.
“Sec. 16. Persons or companies issuing notes of
! 1*?? denomination than twenty dollars shall pay a
j tax of twenty percent, upon the amount issued,
banks in which a State is a stockholder and
counties or corporations issuing notes in pursuance
to State law ate not liable to this tax
“Sec. 17. Ah foreigners between eighteen and
forty-five years of age, and not in the military or
; naval service, exercising any of the callings or
! avocations hereinbefore taxed, shall pay an add!-
! lions! tax equal to that hereinbefore established.
• “Sec. 18. On and after the Ist of May, 1868,
i there shall be paid by any person, persona, firm
. or company publishing a newspaper, rnapazine,
j review, or other literary, scientific, or news publi
’ cation issued periodically, on the gros- receipts
: tor all advertisements, or all matters tor tbe in
! sertion of which in said newspaper or other publi
j cation, or in extras, supplement sheets or fly
j leaves, accompanying the same, pa? i« required or
j received, a taj of two and oue*third cent, and
! she owners of such papers, A.e.,shall make & quor
! terlv return, accompanied by an oath to its correct*
: c*ss, containing the gross amount-of rereipss and
! the amount of taxes *bat have accrued thereon
j an-i render the same to the collet-tor-3 of their re.-
• spective districts, and at the same time shall pay
; to the collector? the amount cf said tare?.
“Sen, 19. The following property shall be ex
empt from taxation : agricultural products nut
i chased and necessary lor family consumption ;
assess property of a person cot iu the military
or naval service, amounting in value to less than
one thousand dolls? 3; property oi' less value than
two thousand dollars, belonging to persons in the
military and naval service ; the property of schools,
; college:-, charitable or religions corpora > ions or
! •i-30ciatior;.s, use,a ic»r the purposes lor which such
j schools, were crested ; public hied?, State or mu
\ nicipal property, bonds of tbe Confederate States
; and ot the several States thereof; property from
l fho possession, use or enjoyment whereof the
! owners have been deprived by the public enemy
| during the twelve months next before tbe assess
j meet ; all fire engines, boo!;#, portrait?, pictures
S fl °d wearing apparel, except watches and jewelry ;
j agricultural productions of the last preceding crop,
produced on land which ha? paid a tax under the
, first s<ction of inis act, in the hands 01 the produ*
! cer, other than such agricultural products as are
spec’ally taxed by this act; farming implements
actually used lor farming purposes, except road
wagons, and all tooU tt-ed by mechanics in iherr
re-peel ive trades.
Tl»e IrnprHill.
The Impressment Bill passed the Senate on
Tuesday by a vole of 17 to 4, and having passed
the House on Monday, and receiving the approval
of the President has become a law. The following
is a copy of the bill:
• ) VheneTrr the exigencies of any army
in tne held are such as to make impressments of
forage, or tides of subsistence or other propert?
absolutely necessary, then such impressment may
be made by the officer or officer? whose duty it is
to furnish such forage, article* of subsistence or
other articles for such armv. In eases where th**
owner of such property aud the impressment uflß
cer cannot agree upon the value thereof, it shall
i b » l a he . d “ tjr ° f . ? uch ira P officer, upon an
! in Of the owner of such property
j or his agent that such property was grown, raised
or produced by said owner, or is held or has been
purchaseu by him not for sale or speculation, but
tor bis own use or consumption, to cause the same
to be ascertained or determined by tbe judgment
ot two loyal and disinterested citizens of the city
county or parish in which such impressment mav
be made, one to be selected bv the owner, one by
the impressment officer, and, in the event of tbeir
disagreement, these two shall choose an umpire of
like qualification, whose decision shall be final.
The persons thus eeiected, after taking an oath to
appraise the property impressed, fairly and impar
tially, (which oath as well as the affidavit provid
ed tor in this section, the impressment officer Is
hereby authorised to administer and certify) shall
proceed to assess just compensation for the prop
erty so impressed, whether the absolute ownership
oiMhe temporary use thereof only is required.
See. J. Tnai. the officer or person impressing
property, as aforesaid, shall, at the time of said
tsinng, pay to tbe owner, his agent or attorney
the compensation fixed by said appraisers; and
shall also give to the owner or person controlling
said property, a certificate over his official signA
ture, specifying the battalion, regiment, brigade,
division, or corps to which he belongs ; that aaid
property is essential for the u?e of the army could
not be otherwise procured, and was taken through
absolute necessity; setting forth the time and
place when and where taken, the amount of cam
pensatson fixed oy said appraisers, and she ?um, if
any, paip for the same. Said certificate shall be
evidence lor the owner, as well as the taking of
ff lU l* r °W for the public use, as the right of •
• “f fi x « 4 =.
And tn W .aid oarer or person taking proper., !
«hah have faded to pay the owner or his a-ent I
s ? , f u compensation as hereinbefore required the i
onh° Wr m r * hal L hf * ntitU ' d t 0 thft speedy payment i
ol »h<? same by the proper diaburaing officer, which 1
when ao paid, shall be in full satisfaction of all i
Stare! Ue ov^mrneDf of the Confederate I
f,r S fn C ‘,+ * th ? *PP****m*ut provided !
tor m the Ist section oi this act, shall, for anv '
reason, be impracticable at the time of said Tul
nPArtx- rr® * a J* *" the value of ]
?/? pt ‘ rC - T l ™P r «B»R‘i shall be assessed at «oon
po«s.ble i»? two loyal and disinterested citizen a of
■ ou * l tJ r t or parish, wherein ;hff uropert?
wa« ta..en a? iollowsj One by the owner, and one
r>> contftitaaary, or qaartermaster general, or his
agent, who, in cane of disagreement, shall choose
the uurd citizeu of like qualification, &» „n umpire
to decide the matter iu dispute, who shall be sworn
as aloresaid, who shall hear the proofs adduced by
the parite*, as to value of said property, and a L
p * m P e,,Bation th « according to the
a i 4 * r • wh^ iey * l Secretary of War*
shs.. he of opinion that ti is necessary to take nri
W '*» my; «« ya y! $ •
oracticability of procuring the same bv purchase,
© is to accumulate necs*-»rr eupplic* fur the
xvniv or the g*»>d of th'* ,««rvi.*e it* anv locality, he
a.ty, by geii*v-*l o*d* r tliroßgb proper aabor
diuate officer.-', woihoriee such jwopvrty 10 betaken
*«r the public u.«c, r he co-o]»e sxti«*n due the own
»’r f*»r fh.e same to bj* det-eroiiiM'd and tb.c v*b-e
i t*> r.' 5 * 3 p.uvi ic«l tor in He sii-»t ?*u oecou*! *ec
i don? of ibis act.
' Sec. ft. That i: xhall !»- the doty ot she Preti
j drm, curly a? ptac'icnblc after the pav-aic of
1 Mii* ac*r, to apooint * co»ituiv s ioner Treach State
where property -lull be taken for the public h«c,
tnd reqse.n ot the Governor of such of the S*tatCH
m which the Pir.»ident shall appoint another «’om
mist-ion to act iu conjunction with the commission
appointed by the Pre-ident, who shall receive the
compensation of eight dollar* p>er day, and ten
cents per mile as mileage, f.o be paid by the Oori"
federate government. Said commissioners shall
; constitute a board, duty it shall be to f»t
upon the price? to be paid by the government for
afl prbppfty impressed or taken for ihe public use,
as as »o afford just compensation to
the owners - thereof Baid commissioners shall
aqrec iron and putdi°h a schedule of prices ever?
two months or oitencr if they shall deem it proper;
and iu the event they shall not be abie to agree
in any matter confided to them iu thi? act, they
shall have j,*>wer 10 appoint an umpire to decide
the matter Iu dispute, whose decision shall be the
decision of the board ; aud aaid umpire shall re
ceive the same rate of compensation for the time
he shall serve, allowed to said commissioners re
spectively : Provided that said commissioners shall
be residents of the State for which they shall be
appointed; and if the Governor of any State shall
refu« < * or neglect to appoint said commissioners
within ten days after a request to do so b? the
j President, the President shall appoint both coni
. missioners by and with the consent of the Senate.
Sec. ti. That all property Impressed or taken for
the puhlic use, as afor?«aid, in the hands of any
j person other than the persons who have raised,
! grown or produced th» same, or persons holding
i the samo for their own use, or consumption, and
who shall make the affidavit hereinbefore required,
: shall be paid for according to the schedule of
prices fixed by the commissioners as aforesaid.—
j But if the officer impressing or taking tor the
' public use, said property, and tbe owner, shall
i differ as to tbe quality of the article or property
i impressed or fc;ken as aforesaid, thereby making
i it fall within a higher or lower price earned in the
' sehedu’e, then the owner or agent and the officer
impressing or Ukiog as aforesaid, may select each
; a loyal and disinterested eltisen of the qualifiea
' lion, as aforesaid, to determine the quality of said
. article or property, who shall, in ease of disagree
inept, appoint an empire of like qualification#, and
i bis de/-i»ion, if approved by the officer impressing,
shall be final. But if cot approved, tbe impressing
officer shall send the award to the commissioners
; of the State where the property i? impressed, with
his reasons for disapproving the same, and said
eoQirai=«ioners may hear such proofs as the parties
: may respectively adduce, and their decision shall
be final; Provided, That the owner may receive
the price offered by the impressing officer, with
out prejudice to his claim to receive the higher
( compensation..
Sec. 7. That the property necessary for tbe sup
i port ot the owner and his family, and to carry ou
i h».a ordinary agricuWurai and mcchaou-ai busines?.
! be ascertained by the appraiser? to be appoint
j ed as provided in the first eeefioc of this act, uu
: der oath, shall not b* taj*en or impressed for the
j public uve ; and when she impressing officer sad
; the owner cannot agree se so the quantity of
property necessary as aforesaid, then the decisions ;
| of the said appraise*’? shall be binding on the offi
' cer snd all o?her persons.
Bee. 8. Where property has been itnpref? ed for
; temporary u* a , and i# lo?t oi* destroyed without
the default of the owner, the Government of the
Confederate States shall pay 9 just compensation
: therefor, to be ascertained by appraiser!* appointed
and qualified *«* pri tided In the third section of
, this xc;. If such property when returned b *.«, iu
the opinion of the owner, been injured whilst in
the public- ese, the c mount of damage thereby
sustained Phal! be determined in the manar-r de
scribed iu the ihird amotion ot ihis acr. the officer
returning the property being authorized to a-i on
behalf of the government; and upon such inquiry,
the certificate of the value of she property when
origins!!? impressed shall be received as primu
Jncir evidence oi the value thereof.
Bee. 9. Where aiven &; © impressed b» the Con
federate Government 10 labor ou fortifications or
i other public works, the impressment shall be made
by said Government to the rules and regulations
prescribed in the Jaws of the State wherein they
are impressed ; aud, in the absence of the law, in
accordance with rules and regulation* not incon
tent with the provisions of this act, as the Seore
taiy y*i \\ ar shall, from time to time, prescribe :
Provided, That no iionressmeut of slaves shall be
made when they can be hired or procured by the
; consent of the owner or agent.
* See. 10. That previous to the first day of De
comber, no slave laboring on a farm or plantation i
exclusively devoted to tbe production of grain and
provisions, shall be taken for the public use, with
out the consent, of the owner, except in case of
urgent necessity.
Sec. 11. That any commissioned or non-com
missioned officer or private who shall violate the
provisions of this act, shall be tried before the
1 military court of tbe corps to which be is attached,
on complaint made by the owner or other person,
and on conviction, if an officer, he shall be cash
iered and put into the ranks a9 a private, and if a
non commissioned officer or private he shall suffer
such punishment not inconsistent with military
law, as the court may direct.
Yankee Vandalism.
We gave several days ago some deeply interest
ing statements of the outrages of the enemy ia
Missouri, Arkansas and Mississippi. I a addition
to these statements we have certified copies of
two original letters from Gen. Herron, the Yankee
commander at Prairie Grove, Ark., to C*pt. M. D.
Hart, ao Arkansas “jay-hawker,” directing him to
fnr:e no prisoner* and to burn a town. Tbe fol
lowing is the first letter :
Headouarterb 3p a n-d 3d Divtsioks, i
Army of the Frontier, Dec. 17, 1862. ’ £
Captain: I have sent Lieut. Wilhite and 7ft men
on to White river to help you clear that section of
Ingram’s band. You and lie will join forces and
work together Don’t take any of them prisoners,
ibey nave fired on my mail carriers at Mudtown
and when up there you had better burn that nla<V
If you can set Ingram aiive send him to
Koapec‘.fully, F. J. Hkrrgw,
n t . rr Brigadier General Cora’g,
Captain Hart. 6
u ??^ Dd le i ter i3 tbree da * s later * an<i
• Posable, tc completely destroy" the ;
hands icteating that country.” “Don’t show any
taercy to bush-whackers,” says he. These letters
eorce directly from aD official source in Arkansas
The originals were found on Captain Hart’s person
when he was captured. And he was forthwith
hanged by ins captors.
Creditable.
We learn that the Macon Manufacturing Com
pany b&ve generously furnished Judge W. Howard i
witn three thousand pounds of good bacon, Hams
Shoulders and Middlings, for sale to soldiers’ fam
ilies at J 5 cts. per lb. The market price here j* ■
80 cents. Tbe meat i* in store at Mr Howard**
Th# Ko*aj >larrs**e,
The English papers overflow with account* of!
the Pnru ‘ e of w *l«» ia St. George’s
TW ’ iDdß ° r - 11 waa a 0,031 brilliant aftkir.— !
th V \ iadsof iu th « afternoon lor
Id lbfs ioteadci '» I
Aq exchangegives 4hefollo»iDg recipe j
to uiaiie pheap blacking.
To u tea cup of molasseg, stir iu kmpbjack
until ifc is biack, then add the white of two j
e ?g 9 » beaten, and this add a pint of 1
rmegar or whiskey and put it in a bottk for 1
£f«-~ibakc it b«for« using.
: mac;_o x i-:<> itTTT^
WVdnc-day, tp r || s ,
RELIEF FOR TUK POOR
While in Milb-dfcville last week
citizen? was held to device means and *
rungeißeutM to ni-ocure and 9upplT
, the poor without their being sabiecipa
tioti? *uch as now prevail here. ji. , 1
done in all other cities in the State—
nah the Hanks h?*e loaned large atnm } .
intcrcsf 10 carry out this purpo«e, The -
ed i«, to procure the necessary provb
jly «? possibly, and place them in the \, AT
?u!table agent to be sold to the poor 3t tr 1
price ihar will cover expenses. i ifi . .
be carried out, and great relief wifi he
ned many blessings bestowed on tho**
CONFEDERATE TAXACT
We publisli a synopsis ot this Aa i?
the House, and it will undoubtedly n .>, O !•
* without material modification. The 1-0
* rtally, have called for 11 tax to cortai’, •
ing medium, aud they will now
full satisfaction —probably manv wi i
j more than they called tor.
j DESTRUCTION OF THF BATH PArF -. jjll:
| These Mills, located in South Catw. na
| Railroad between Auguftg and sh -’ .....
destroyed by fire on the 2d ir.st. Ti.o V rc .
extensive and furnished a h-(?e rk
of various kind* and quail ie*, and tr.
Newspaper used in this section. It aii r .,
hardly possible for the renih.aing Mi’:* to *■
the needful supply.
THE WEATHER.
Friday last was quite cold, and one of then
blustering days we have ever experienced : ,
aeason. After flattering ourselves that *h,
ter was past, great apprehension? v re • t
destruction to fruit and early vepeiation p . '
ever, passed off with very sfight Indicati.
frost in this vicinity, and no material d: Tl> ,
sustained. Tlic prospect is sti U favn-sblefo*!
large crop of fruit,
A CONVENTION OF THE WEEXLY PR£j,
Wa9 held in Miliedgevllic last week. T ,
ceediogs came to hand too late for th s , ;
was determined to raise tbe price of i .
to four dollars after the first of Junp. The n:
legal advertising is increased very lirtlr
»r advertising about fifty per cenc. Thi* 1£
a filth ot what the iucreaee of pric? 1
alraovt erpry article used or consumed ) . >:.
carrying on their busiuess.
ENDORSING CONFEDERATE BONDS M m
STATE
We publish the majority report by (
j miss, who is opposed to the views of uov- f ,
There arc* various opinion* w ith U- •.!,
: iicy of this measure, and it will be
discussed ou both aides before tho f-
GEORGIA TREASURY NOTES
Under <tu Act of the l ist Legislature the
Treasury has commenced the issue of , 0 rc
dollars in bills of sm&il denomination, n:O M-; v <
One Dollar, and various amnlicr mno.i c a
! of those of Five and One Doii&t are iu .-in
and the ones are printed and : niv I
Ito be issued. They are neatly got p t - ,1
! and we trust, wiU booh run all ti.-p
worn out rags no »v m use back to k. V
We shall then have a safe currency tu a sv .. B
convenience? in the way of change, st it t? V
vteemed too vahmble, and go the w«y of a . <■
silver coin.
ETA Committee was recently eppo •: I
ascertain the quantity of flour and 1 ice in M. I
Their report shows that the appreheusiv ,<i .1
dearth in the city is unfounded—tint thert ■
plenty of food in the city. The Tribune I
“how are the poor to get this rioe and finer
The same question might be asked in Mi'm
where are the means to purchase flour at 1 i
uts., and rice at 25 cents a pound? These art -
are plenty here, especially rice, which sht»i- i
at a moderate price, but it has fallen into
hands of speculators—and if the* a
yet be one doliar-A pound, and one .Ft of •
weavil*, which were generated wLilr tr. y
withholding if from th« market.
THE IMPRESSMENT ACT
This is an aeC of great importance, at- ! •- /
iish it entire tor the benefit of our 1:
generally believed that its provisions w:’l be
-and do much towards regu’atlr.g
price of provisions, by the government tak
only whatever may be absolutely and? s - :
paying a fair remunerating price to it.e -
and no producer having provisions for «aie
could object to their being ukea for
uses as is specified in the law.
The Richmond Whig has this view o* it. <1
says—“ It should have the effect <,f lncna?if.» ■
supplies of provisions and forage in tl> i loe-;'
and consequently reducing the prices cf
to something like a reasonable standard, f ! l
nave hitherto been deterred from sen 1
products to market from the apprehend
they would be impressed at less w sn
rates, or witiiout ‘just compensation.’ !• I
order of Adjutant General Coopkr deci*r' r " I
I l uo officer shall, at any time, ucle** ?[ •' ;
dered to do so by a General comniantlirT I
jof exigency, impress supplies which arr : \
I way to market, for sale on their anivoi, * :j '
iof itself induce the agriculturists to s*ui ’T ■
| plies of subsistence, which are so much r G
; the cities and towns. , I
“ But with the additional assurance pro*-- 1 ’ 1 -
the Impressment Act, that the properly 0!
ducer , when impressed, aba'll be valued by ' I
ers of the vicinage, ensuring ‘just
therefor, there should no longer be any r‘ u
on the part of producers to senu sup; ■ . ■
ket. i.in the contrary, with the ■
guarantied to them by that Act, they si.9
teem it a duty to relieve the distrefi? occ*- , u ■
by rhe scarcity of provisions in tho-e} ’ ■
the State from which supplies luve beta * • r . I
They nave the incentive of reinunei - a- ;,r I
and should not forget that umier tbe of "'•* j I
the Tax Bill, and other Acts of Congros-,»
from current rates is more thou probate
A Washington dispatch in th l " •'' r *
Herald of the 21st, says, “A ieign oi £ rio . ■
in Washington. Murders, assaulf#, J ... I
robberies are of daily occurrence. I
Buford bad hit* pocket picked of ninety 4 ■
dollars while in an oyster saloon, tae ’•■/ y e . I
ing with hia booty. Rarly thi? “
Graham, of the 2d Vermont Cavalry. 4 ■
in his bed in a hotel with his throat»
a physician could be procured he exp .:*■
thought he was murdered. In ■
insufficiency of the police force and tb*’ l
insecuritv of the streets, those who *<* ‘ •
be out after dark go armed.
m mml - j # H
Goyr. Bonham, of South Carolina. 1
proclamation al* ft* ■
ing beyond the limits of that **»**•>, ta*f, w'fiH
of thirty days, any salt, Waffi P* rM ’. s » ‘I
ffieal, wheat, flour, rie# ; p***>
•£ a&y diiefi^iiAi