194 



CONFEDERATE STATES. 



authorized, and the consent of this State is hereby 

 given, to enlist such number of able-bodied slaves for 

 the military service as may be deemed necessary, 

 upon such terms and under such limitations as may 

 be agreed upon between the Confederate States Gov- 

 ernment and the owners of such slaves. 



The subsequent action of the Legislature led 

 to the final passage of the measure by the Con- 

 gress. Various propositions were introduced 

 and considered. A bill, however, matured and 

 passed by the House reached the Senate, and 

 was there defeated ; but under the action of the 

 Virginia Legislature, her Senators were induced 

 to change their vote, and it was passed. It made 

 30 change in the relation of owners of slaves, 

 and authorized the General-in-chief to employ 

 twenty-five per cent, of all between the ages 

 of eighteen and forty-five years in military 

 service, in whatever capacity he might direct. 

 They were to receive the same pay, rations, 

 and clothing, as other troops. At this time 

 the public opinion in favor of the measure had 

 become almost unanimous among both civilians 

 and soldiers. It was passed at too late a mo- 

 ment to be executed with any effect. 



Meanwhile, Gen. Sherman was beginning to 

 loom up in the South. He had moved from 

 Savannah with more than his usual vigor, and 

 far more than his usual celerity. A broad 

 track of desolation, sweeping along the great 

 interior lines of railroad, marked his steps. By 

 destroying these roads he deprived the Con- 

 federate forces of the feasibility of communica- 

 tion and combination, severed the communica- 

 tions of Gen. Lee with the South, and dissolved 

 all the bonds of slavery. At the same time, Gen. 

 Grant was filling up his ranks and concentra- 

 ting from all points toward the doomed city, 

 whose fall his army had so long awaited. The 

 growing apprehension at the progress of Sher- 

 man caused the reappointment, to command 

 the Army of the Tennessee, of Gen. Johnston, 

 who had been relieved before Atlanta by Gen. 

 Hood, and now succeeded Gen. Beauregard. 

 On this occasion he issued the following order : 



General Order No. 1. 

 CHARLOTTE, NORTH CAROLINA, February 25th. 

 In obedience to the order of the General-in-chief, 

 the undersigned has assumed command of the Army 

 of Tennessee, and all the troops in the Departments 

 of South Carolina, Georgia, and Florida. He takes 

 this position with strong hope, because he will have 

 in counsel and on the field the aid of the high talents 

 and skill of the general whom he succeeds. He ex- 

 horts all absent soldiers of the Army of Tennessee to 

 rejoin their regiments and again confront the enemy 

 thev have so often encountered in Northern Georgia, 

 and always with honor. He assures his comrades of 

 that army who are still with their colors, that the 

 confidence in their discipline and valor which he has 

 publicly expressed, is uudimiuished. 



[Signed] J. E. JOHNSTON. 



This change was made in compliance with 

 public opinion, and with the request of Gen. 

 Beanre^anl. 



At this time the new circulation of the 

 Treasury had reached five hundred millions of 

 dollars, but its depreciation was such that cur- 

 rency was scarce both for the use of the author- 



ities and the people. The proposition before 

 Congress to impress the cotton and tobacco, 

 contemplated taking a portion of that belong- 

 ing to each man at a specie valuation, and is- 

 suing in payment bonds, payable in specie five 

 years after the end of the war. The property 

 thus impressed was to vest immediately in the 

 Confederacy, and such part as was necessary 

 should be applied to the use of the army, and 

 the remainder to that of the Treasury, for the 

 payment of appropriations. It was further 

 proposed to issue a new class of notes, called 

 "revenue bills," to the amount of two hundred 

 millions of dollars, which were to be paid ont 

 for services rendered, and on contracts made 

 after the month of May ensuing. These bills 

 were to be paid out on specie valuations, and 

 to be redeemed in Government cotton at fifty 

 cents a pound, when presented in amount equiv- 

 alent to the value of one or more bales. When 

 redeemed the bills might be reissued, and the 

 cotton so redeemed from the Government, and 

 all cotton and tobacco transferred by Gov- 

 ernment, was to be forever after exempt from 

 impressment, and might be unrestrictedly ex- 

 ported to neutral countries. It was further 

 proposed to pay off the Government liabilities 

 by the additional issue of four hundred millions 

 in Treasury notes, and increase the taxes double 

 the rate of the previous year, thereby absorb- 

 ing the excessive circulation, and paying revenue 

 bills at specie rates in future transactions. The 

 arrears due to the army at this time were so 

 considerable, that private individuals proposed 

 to contribute to the relief of the Treasury for 

 the payment of the troops, and the Secretary 

 signified through the press his desire to receive 

 such assistance. An offer was made by one 

 citizen to be one of twenty-five to contribute 

 two hundred thousand dollars each toward 

 paying Gen. Lee's army. 



It was not, however, until the 7th of March 

 when the Congress acted decidedly upon a 

 measure of taxation. The law enacted on that 

 day levied a tax of eight per cent, on all prop- 

 erty not expressly taxed at a different rate, on 

 specie and bills of exchange twenty per cent., 

 on currency five per cent. The interest on 

 Government bonds was taxed as income under 

 the existing laws. Upon profits made by buy- 

 ing and selling merchandise, on property of any 

 description during the years 1865 and 1866, a 

 tax of ten per cent, was levied, in addition to 

 the tax on such profits as income, and upon all 

 profits exceeding twenty-five per cent., a tax 

 of twenty-five per cent. The property, income, 

 and moneys of hospitals, asylums, churches, 

 schools, and charitable institutions were exempt 

 from taxation; also all property within the 

 Federal lines, as long as it remained within 

 such lines. The taxes were made due and were 

 to be collected on the first day of June, one- 

 half to be paid in Treasury notes, and the other 

 half at the option of the party, in certificates 

 of indebtedness, without any allowance for in- 

 terest. It was also provided that upon all the 



