228 



CONGRESS! CONFEDERATE. 



ton, vrool, flour, sugar, molasses, syrups, rice, 

 and other agricultural productions. Bankers 

 were taxed $500 ; auctioneers $50, and 2 per 

 cent, on the gross amount of their sales ; whole- 

 sale liquor dealers were taxed $200, and 5 per 

 cent, of their gross sales ; retail liquor dealers 

 pay $100 and 10 per cent, of gross sales; dis- 

 tillers pay $200 and 20 per cent, of gross sales ; 

 hotels and eating houses pay according to the 

 yearly retail of the property, from $800 a year 

 down to $30 ; theatres pay $500 and 5 per cent. 

 of gross receipts ; tobacconists pay $50 and 5 



Eer cent, of gross sales ; billiard rooms pay $40 

 >r each table ; butchers and bakers pay $50 

 and 1 per cent, of gross sales ; peddlers pay $50 

 and 2$ per cent, of sales ; photographers, law- 

 yers, apothecaries, doctors, and confectioners 

 pay $50 each, with a tax on all but lawyers and 

 doctors of 2 \ per cent, of sales. Incomes are taxed 

 as follows : over $500 and under $1,500 a year, 

 5 per cent. ; over $1,500 and less than $3,000 a 

 year, 5 per cent, on the first $1,500 and 10 per 

 cent, on the rest ; over 3,000 and less than $5,- 

 000, 10 per cent. ; over $5,000 and less than 

 $10,000, 12-J per cent. ; over $10,000, 15 per 

 cent. 

 The following section related to farmers : 



SEC. 11. Each farmer and planter in the Confederate 

 States, after reserving for his own use fifty bushels of 

 sweet potatoes and fifty bushels of Irish potatoes, one 

 hundred bushels of corn or fifty bushelsof wheat pro- 

 duced in the present year, shall pay and deliver to the 

 Confederate Government, of the products of the pres- 

 ent year, i 

 buckwheat, 

 the cured hay and 



molasses made of cane, cotton, wool, and tobacco ;"the 

 cotton ginned and packed in some secured manner; 

 the tobacco shipped and packed in boxes, to be deliv- 

 ered by him on or before the first day of March in the 

 next year. Each farmer or planter, after reserving 

 twenty bushels of peas or beans, but not more than 

 twenty bushels of both, for his own use, shall deliver 

 to the Confederate Government, for its use, one tenth 

 of the peas, beans and ground peas produced and 

 gathered by him during the present year. 



An act was also passed adopting a new flag. 

 It consisted of a white ground with a bright 

 red union, the latter crossed diagonally, with 

 two blue stripes with white stars on the stripe. 

 The law directed it to be hoisted for the first 

 time on all ships and forts, on the first day of 

 July. The steamer Atlanta, when she ad- 

 vanced to attack the "Weehawken and Nahant, 

 hoisted it in anticipation of the day appointed, 

 but instead of floating in triumph, it was hauled 

 down in defeat. 



Congress also passed an Impressment bill, the 

 design of which was to protect the holders 

 of property seized by the Government. It 

 provided that compensation should be deter- 

 mined, in the case of producers, by two or 

 three impartial and loyal citizens of the vi- 

 cinage, and in the case of non-producers, by 

 two commissioners in each State one ap- 

 pointed by the President, the other by the 

 Governor. 



Soon after the passage of this bill, a case of 

 impressment occurred in Virginia of hay or 



leaerate government, or tue products 01 tne pres- 

 year, one-tenth of the wheat, corn, oats, rye, 

 nvheat, or rice, sweet and Irish potatoes, and of 

 cured hay and fodder ; also, one tenth of the sugar, 



corn and the appraisers put on a most exor- 

 bitant price. Acting thus on the presumption 

 that citizens would invariably extort from the 

 Government exorbitant prices. Coflferess passed 

 a supplementary bill, providing that in case the 

 impressing officer did not approve the award of 

 the appraisers, he should so endorse on the ap- 

 praisement, and turn the matter of price over 

 to be settled by the State Impressment Com- 

 missioners. As these commissioners fixed prices 

 every sixty days, or oftener, for a whole State, 

 their prices would most probably be always 

 either too much or too little for some articles in 

 the various districts of a large State. Under , 

 the supplementary bill instructions were issued 

 from the War Department at Richmond, pro- 

 hibiting impressing officers from approving any 

 appraisement in excess of the schedule price 

 fixed by commissioners for a whole State. Thus 

 the principle of adjusting compensation by the 

 arbitrament of impartial citizens of the vicin- 

 age a most important feature of the Impress- 

 ment bill was virtually abandoned. 



This impressment was enforced at the same 

 time that the produce tax was collected, and 

 caused much dissatisfaction. 



On the 7th of December, Congress convened 

 again at Richmond. In the Senate, Mr. Simms, 

 of Kentucky, and Mr. Clark, of Missouri, offer- 

 ed resolutions and bills against permitting sub- 

 stitutes to be employed any longer in the army. 

 The proposition was, that the Government 

 should return the substitute money, and require 

 all to do their duty. 



The House adopted a resolution for a joint 

 committee to consider the currency, and report 

 speedy measures for action. In the House, on 

 the 9th, Mr. Foote, of Tennessee, offered a res- 

 olution instructing the appropriate committee 

 to provide for the increase of the pay of sol- 

 diers. He urged the question at some length, 

 assuming that no action in regard to the cur- 

 rency would fully restore it to its nominal 

 value, and that, therefore injustice was done 

 the soldier in refusing him an equable compen- 

 sation. He contended that the President was 

 opposed to the increase of the soldiers' pay, from 

 the fact that he stated in his message that the 

 suggested action upon the currency would ob- 

 viate its necessity, by approximating the nom- 

 inal value of the money. Ho wanted the wh " 

 value secured. 



Mr. Gartrell, of Georgia, vindicated the Pres- 

 ident from the imputation, and argued at some 

 length, in order to show that the increase of the 

 pay of the soldier was one of the President's 

 most eager wishes. 



The resolution was lost. 



The following resolution was then offered 

 Mr. Foote : 



Resolved, That said committee be instructed to in- 

 quire whether there be any ground for the allegation 

 made by the enemy, in formal official letters and 

 otherwise, that the prisoners of war detained by us 

 in custody have been refused adequate supplies" of a 



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