C(rnl 
 
 Duke University Libraries 
 
 Report of the S 
 Conf Pam 12mo #176 
 
 lllllllllJIIllllllllllllllllllllilllUIII 
 
R R P O R T 
 
 OF THE 
 
 SECRETARY OF THE TREASURY. 
 
 Treasury Department, Confederate States of America, ( 
 
 Richmond, Mpy 2, 1864. 
 
 Hon. Thomas S. Bocock, 
 
 Speaker of House of Representatives : 
 
 Sir : I have the honor to submit the following report of ^he condi- 
 tion of this Department on the 1st of April, 1864: 
 
 The receipts into the Treasury for the two quarters ending on that 
 day are as follows : 
 
 4 per cent, call certificates, act March 23, 1863, $ 1,343,000 00 
 
 4 per cent, coupon bonds, act March 23, 1863, 40,473 90 
 
 4 per cent, registered stock, act February 17, 1864*, 250,000,000 00 
 
 5 per cent, call certificates, act March 23, 1863, 38,812,500 00 
 
 6 per cent, bonds and stocks, act March 23, 1863, 12,043,000 00 
 
 7 "per cent, bonds and stocks, act Febr'y 20, '1863, 2,361,300 00 
 
 8 per cent, registered stock, act May 16, 1861, 190,100 09 
 8 per cent, bonds, act August 19, 1861, - 26,650 00 
 8 per cent, bonds and stocks, act February 20, 1863, 2,194,600 00 
 6 per cent, cotton interest bonds, act April 30, 1863, 6,160,000 00 
 Premium on same, - - . 2,815,000 00 
 War tax, ..... 59,406.724 01 
 Treasury notes, .... 265,690,92850 
 
 Sequestration, - 3,000,787 37 
 
 Carried 'forward, - - - $644,085,063 78 
 
Brought forward, - - - 
 
 Repayments by disbursing officers, 
 Customs, ----- 
 
 Overseers*' exemption and tax on non-combatants, 
 Export duty on cotton, - - - - 
 
 Patent fund, 
 
 Interest on loans, - 
 
 Deposited under twelfth section act February 17, 
 
 1864, by States, ... - 
 
 Deposited under eighteenth section act February 
 
 17, 1864, - 
 Miscellaneous, ----- 
 
 Total, ----- 
 
 The expenditures during the same period are as follows : 
 
 War Department, - - - $238,572,374 25 
 
 •Navy, ----- - 10,853,723 27 
 
 Customs, - - . - . - 26,325 93 
 
 Civil, miscellaneous and foreign intercourse, - 5,611,299 00 
 
 Public debt, '- -• - - 128,046,836 59 
 
 $644,085,063 
 
 78 
 
 42,772, JJ 
 
 42 
 
 441,094 
 
 32 
 
 595,036 
 
 95 
 
 14,322 
 
 50 
 
 26,957 
 
 00 
 
 4,208 
 
 71 
 
 471,300 
 
 00 
 
 367,600 
 
 00 
 
 2,615,475 
 
 55 
 
 $691,393,281 
 
 23 
 
 $383,110,559 04 
 
 Balance in Treasury, - - - - $308,292,722 19 
 
 This balance is made up as follows : 
 
 Notes funded aW on hand for cancellation, - $250,000,000 00 
 
 Notes returned by disbursing officers, - - 42,000,000 00 * 
 
 Balance cash in hand, about - - - 16,000,000 00 
 
 The public debt on the 1st April, 1864, was as follows: 
 
 Funded. 
 
 Act February 28, 1861, 8 per cent., - - $ 15,000,000 00 
 
 Act May 16, 1861, 8 per cent,, - - 8,891,700 00 
 
 Act August 19, 186 U 8 per cent., - - 100,000,000 00 
 
 Act April 12, 1862, 8 per cent., • - - 3,182,850 00 
 
 ♦ Act February 20, 1863, 8 per cent., - - ' 95,763,700 00 
 
 Act February 20, 1863, 7 per cent., - - 66,318,550 00 
 
 Act March 23, 1863, 6 per cent., - - 11,646,200 00 
 
 Act April 30, 1863, 6 per cent., - - 8,393,000 00; 
 
 Amount carried forward, - # - $309, IS 6,000 00 
 
Brought forward, - "- -. - $309,196,000 00 
 
 To which must be added the following call certifi- % 
 
 cates outstanding, to wit : 
 Act December 24, 18G1, 6 per ' 
 
 cent., - - - $40,439,170-00 
 
 Act March 23, 1863, 4 per 
 
 cent., - - - 1,825,000 00 
 
 Act March 23, 1863, 5 per 
 
 cent., - - - 72,074,100 00— 114,338,270 00 
 
 7.30 interest-bearing Treasury notes, - - 99,996,400 1)0 
 
 Total, ----- $523,530,670 00 
 
 Unfunded. 
 
 Act March 9, 1861, interest notes $3.65, '- $ 534,500 00 
 
 Act May 16, 1861, two year notes, - - 8,204,575 00 
 
 Act August 19, 1861, general currency, * 15 1,356,631 00 
 
 Act April 17, 1862, denomination $1 and $2, - . 4,516,509 00 
 
 Act October 13, 1862, general currency, - 11S,997,321 50 
 
 Act March 23, 1863, general currency, - - 511,182,566 50 
 
 Total, ----- $797,792,103 00 
 
 From this is tobe deducted the Amount of repay- 
 ments of old currency by disbursing officers, 
 and also the amount of notes received for four 
 per cent certificates, which are in the Treasury 
 awaiting cancellation, - - - 292,000,000 00 
 
 $505,792,103 00 
 
 The balances of appropriations not drawn on 1st April, 1864, were :. 
 
 War Department, . - - $502,329,110 21' 
 
 Navy Department, ... - 33,046,775 79' 
 
 Civil and miscellaneous, including customs, - 72,865,683 39 
 
 Total, - - - - $608, 241,569 39 
 
 __ 
 
 The estimates submitted by the variou3 Departments for the- sup-- 
 port of the Government to the end of the calendar year, say 31st 
 December, 1864, are as follows: 
 
 Legislative, - - - - - $ 245,625 00 
 
 Executive, salary of President, &c, - - 37,350 00 
 
 Treasury Department, - - - - 22,508,462 50 
 
 ,, ,<,, L . 
 
 Amount carried forward, - - $22,791,437 50- 
 
Brought forward, - • - ' - - $22,791,437 50 
 
 War department, .... 483,131,598 00 
 
 Navy Department, - - - - 10,059,923 78 
 
 State Department, -' . - - - 44,914 00 
 
 Department of- Justice, - - - 347,991 58 
 
 Poet Office Department, .... 165,583 40 
 
 Total, - - - . - $516,541,448 26 
 
 The foregoing statements show that the estimates in« December last 
 for the six months ending July 1st, 1864, are greatly beyond the 
 requirements of the Government. It appears from them that the 
 whole expenditure for all branches of the Government for the six. 
 months ending April 1, 1864, amounted to £255,563,722, and that 
 the unexpended balance then standing to the credit of appropriations 
 was $(508,24 1,5G9. The anticipated tax upon the currency, which 
 was to accrue on the 1st of April, doubtless kept back requisition for 
 debts accruing since the 17th of February, when the tax act was 
 passed. It would be proper, therefore, to add, for this item, about 
 Beventy-five millions to the expenditure. The total expenditure for 
 the six months would then be about three hundred and thirty mil- 
 lions, and the balance to the credit. of undrawn appropriations would 
 he about $523,000,000. 
 
 These figures establish the conclusion that the money appropriated 
 for the six months ending July 1, 18£4, will not be required, and that 
 the excess may be applied to diminish the a-ppropriations required for 
 the six months ensuing the 1st of July, 1864. It appears that the 
 monthly expenditures, at the outside, average about fifty-four millions, 
 and consequently for the three months to ensue from April 1 to July 
 1, 186*4, the proper expenditure . of those three months would 
 be, - - - - , . - $162,000,000 
 
 But \o this must be added the item already explained of 
 amount of debts suspended on account of the antici- 
 pated tax on the currency, say - - 75,000,000 
 
 — , 
 
 This aggregate, .... $23*7,000,000 
 
 Deducted from the total balance of undrawn appro- 
 priations, ----- 608,241,569 
 
 Leaves this balance, - - ... $371,241,569 
 
 available for expenditures for six months beyond July 1, 18G«i. 
 
 It should further be observed that the estimates, submitted by the 
 departments, are made .with relation to the present rate of prices. If 
 that rate can be reduced, a corresponding reduction could be made in 
 themselves. 
 
 The first and most important inquiry, therefore, is as to the proba- 
 bility of a reduction of prices. All the financial measures proposed 
 to and adopted by the last Congress looked to this result. The scheme 
 offeYed by the Secretary of the Treasuary and that adopted by Con- 
 gress both sought by different means to effect the same object.. Which 
 
of the two would have proved mo3t successful, it would serve no use- 
 ful purpose to consider. It is the plain duty of the Government to 
 execute the scheme adopted by Congress, and every effort has been 
 directed to its successful prosecution. It is yet too early to perceive 
 all the results which it will effect ; but it is quite clear already that 
 the reduction of the currency which it will produce is great- and 
 decided. 
 
 On tile 1st of April, when the reduction was to commence, the 
 whole issue' of general currency (represented by the treasury notes 
 bearing no interest) amounted to about eight hundred millions. Of 
 this amount, fifty millions were probably at the credit of the different 
 disbursing officers throughout the Confederacy, leaving seven hundred 
 and fifty millions as the actual circulation. Of this amount, about two 
 hundred and fifty millions have been funded east of the Mississippi; 
 and it may fairly be presumed that fifty millions more will be funded 
 west of the Mississippi ; thus leaving in circulation four hundred and 
 fifty millions. The depositaries were directed to discriminate in their 
 reports between the notes of one hundred dollars, and those under 
 one hundred which have been funded. Only a few of them have made 
 reports in which this* direction has been complied with, most 
 probably froria want of time to separate notes. But those few are ia 
 the cities where the hundred dollar notes would be likely to accumu- 
 late. They disclose the remarkable fact that less than one-half, ia 
 some cases not more than one-third, of the notes funded are one hun- 
 dred dollar notes. It may be assumed, therefore, that not more than 
 one-half of the whole amount funded consists of one hundred dollar 
 notes. By the terms of the currency act, these notes are thrown out 
 of circulation after April 1, and are taxed ten per cent, per month 
 until extinguished. It is .important, therefore, to ascertain the 
 amount „of those now outstanding. 
 
 The whole amount of. one hundred dollar notes, issued tp the 1st of 
 April, 1864, was three hundred and eighteen millions. It is proba- 
 ble that of the fifty .mill'ious of dollars remaining at that date to the 
 credit of disbursing officers, a large proportion is represented by these 
 notes, say forty millions, thus leaving two hundred and seventy-eight 
 millions of them in circulation. Deduct from this sum one-half the 
 total amount funded, which as already stated consists of one hundred 
 dollar rjotes to wit : one hundred and fifty millions, and there are left 
 unfunded one hundred and twenty-eight millions of these notes. This 
 sum, therefore, constitutes that remainder whose amout we have been 
 seeking,' and is to be deducted from the four hundred and fifty mil- 
 lions left as the entire circulation after* the funding. The result is 
 that the whole currency would then stand at three hundred and twen- 
 ty-two millions. Deduct from this balance the tax of one-third which 
 is imposed by the currency act, and the actual currency left in circu- 
 lation is two hundred and fourteen millions and a fraction. 
 . It is only necessary for the public mind to apprehend fully this 
 state of things, and it would seem impossible to avoid a great and 
 sudden fall of prices. Thi3 fall has been checked by the »nfortunate 
 feature of leaving the five dollar notes current. Sellers, particularly 
 
of necessary articles, have had the excuse of demanding an indemnify 
 for the future tax on these notes; but the time is at hand when they 
 will share the fate of other notes, and the entire old currency must 
 disappear. Another reason, vhicluhas checked the 1 eduction of prices 
 of articles of prime necessity, is the exoneration of the planting and 
 farming cla-sses from tuxes They have thereby been enabled to re- 
 tain their products. But when the whole scheme of Congress shall go 
 into full operation, say 1st of July, the reduction of currency will be 
 so great that it is scarcely possible that prices can be maintained at 
 existing rates. ♦ 
 
 The conclusion, then, seems fair, that if the currency can be re- 
 strained within the limits to which it has been reduced, the estimates 
 called for by the Departments may be greatly reduced. This result 
 will depend upon the extent to which the new issue of treasury notes 
 is carried. The law directs the issue of two dollars of new notes for 
 every three dollars held in private hands, with the exception of one 
 hundred dollar notes and notes under five dollars. It also authorizes 
 the Secretary of the Treasury to issue in the same manner two dol- 
 lars for every three dollars received at the Treasury, under the pro- 
 visions of the currency act. Assuming the 'figures above stated as 
 probable estimates of the result of funding, the amount of new cur- 
 rency to be issued for exchanges with private parties will be 
 $214,000,000 ; and the issues authorized to be made for the use of 
 the Government would amount to two-thirds of $300,000,000, or 
 $200,000,000. The aggregate of thtse two would carry up the cur- 
 rency again to $414,000,000. This amount is more than twice the 
 sum which in previous reports I have shown to be requisite for the 
 entire circulation. With such an expansion, prices could not be ex- 
 pected to fall to the proper standard, ami the conclusion seems inev- 
 itable, that one or other of these sources of expansion must be re- 
 strained. JThe currency act has distinctly, guarantied to the holders 
 of currency the right to receive new issu'es. upon the abatement of 
 one-third from the old, and this right cannot justly be impaired. It 
 should only be dealt with, therefore, by offering to. the holders of 
 these notes a security which they might prefer to the new issues. 
 Possibly, this might be done by giving them an option to exchange 
 their notes for four per cent, bonds free from taxation. This freedom 
 from taxation would be an equivalent for the reduction of one-third, 
 to which their notes had been subjected, and if this plan were ac- 
 cepted, equality between these holders and those who had already 
 funded their notes in four per cents, might be restored, by granting 
 them the privilege of exchanging their four per cent, taxable bonds 
 for untaxable, at a reduction of one-third. The compensation to the 
 Treasury would be found in the amount which would thereby be paid 
 in money, instead of four per cent, bonds, for the taxes of the present 
 year. 
 
 This arrangement, however, with individuals, if left as it should be,- 
 to their choice, would be beyond the control of the Government. The 
 other source of issue, namely, that by the Government, is the one 
 which is under its complete control. It is the restraint of this alone 
 
which will enable it to prevent a new redundancy of circulating me- 
 dium. It therefore becomes an inquiry of vital importance, to ascer- 
 tain how far this restraint can be cacried Obviously, it depends upon 
 the extent and availability of the other means furnished by Congress 
 for supylying the demands of the Government. 
 
 The means .which have b^en already provided by Congress (over 
 and above the issue of new treasury notes) are three, namely : the sale 
 of $.300;000,000 of six per cent, bonds, certificates of indebtedness, 
 and taxes. 
 
 1. The six per cent, bonds authorized by Congress offer so •desira- 
 ble a security, that it may reasonably be expected that^they will be 
 taken up to the full extent of the available capital of 'the country. 
 The mechanical arrangements required for the ; ssue of bonds with e.o 
 many coupons will delay their issue until the month of May. In the 
 meantime, to support the Government during the month of April, and 
 to pay off the accumulation of public indebtedness, which arose from 
 the indisposition to accept payments in old currency, since the pas- 
 sage of the currency act, it became necessary to exercise the authority 
 to issue new treasury notes. At the date of this report, $38, 000,000 
 have been issued, and $10,000, (*00 in $500 notes are prepared for 
 issue, and this issue mtfst be continued until the bonds can be sold. 
 They have already been advertised, and will be offered for sale ea: ly 
 in May, and it is hoped that the proceeds of their sale will supply 
 means for supporting the Government, without resorting to the au- 
 thority to issue treasury notes. 
 
 2. 'The next means of supply provided by 'Congress is through cer- 
 tificates of indebtedness. These certificates offer another desirable 
 security, and woubf seem to be peculiarly available for making pur- 
 chases: They are payable in specie, two years after peace, and bear 
 six per cent, interest. It is of the utmost importance that the va- 
 rious purchasing officers, of tTie Government should use these certifi- 
 cates, instead of calling upon the Treasury* for new issues of notes. 
 It is so much easier, however, for both buyer and seller to deal in 
 notes, that the temptation to call for them is invincible, and can only 
 be restrained by an absolute refusal to furnish them. The experience 
 of this Department has shown that an authority given to it to issue 
 treasury notes as an alternative for bonds, results in compelling it to 
 furnish the notes, whatever may be its own opinion as to the inexpe- 
 diency of the issue. It is in this way that the late redundancy of the 
 currency wa3 produced. As fallback as May, 1861, wjien the first 
 
 • issue of bonds And treasury notes jointly was authorized, the Secretary 
 used every effort in his power to induce the various purchasing officer^ to 
 make use of bonds instead of treasury notes. This effort was con^nued, 
 under the act of August, 1861, and he even ventured upon the com- 
 pulsory method of holding back his warrants on requisitions, unless 
 bonds would be accepted instead of treasury notes. The pressure, 
 however, for the notes became so great that he was unable to resist 
 it. In these circumstances, he distinctly presented to Congress the 
 evils which must follow the expansion thus produced, and during the 
 session of September, 1862, urged upon them to take immediate mea- 
 
to absorb the redundant currency. Embarrassed, as Congress 
 
 was, with supposed constitutional difficulties in the way of levy- 
 . a large forced loan was the only alternative which could bo 
 
 I. This alternative was rejected; audit was not until April, 
 1863, that # a tax adequate to the wants of the country could be 
 • -ed, and this tax was bo complex and intricate, that its collection 
 
 i not be fairly set in action until the following October. The 
 
 tax laid before this was the war tax of August, 1861, o£ one-half 
 of one per cent, on property; and small as this was, all the States 
 excepfcthree intervened, and paid the amount due by their respective 
 
 us by the "issue of their own securities. Even under this pres- 
 sure, the Government succeeded in effecting a foreign loan of 
 $15,000,000, at a time when the Northern government, with all its 
 resources* and with a commerce open to the whole world, was unable 
 to effect one. If the Treasury Department had been permitted to ap- 
 
 riis money to the support of the currency, its excessive issue and 
 consequent depreciation would have been postponed, if not prevented. 
 Lut the pressing demands of the Government for munitions of 'war, 
 and for expenditures abroad for the army and navy, Consumed the en- 
 tire proceeds of the loan. An effort was then made to combine the 
 credit of the individual States with that of the Government, with a 
 view to procure further means to. call in the circulation. That effort 
 failed to receive the support of sonie'of the States, and before that 
 support could be propitiated by further efforts, military reverses put 
 an er.d to all hope of present relief from foreign loans. In the mean- 
 time, many of the States*entered upon the same field of credit, rssrned 
 I r:ge amounts of bonds and treasury notes, and the result was that 
 expansion which has just been remedied, and which ought not to be 
 permitted to recur. 
 
 The financial measures adopted at the last session of Congress have 
 given the country a new "starting point?. The currency is once more 
 
 .iht within bounds, and it is most 'earnestly urged upon Con- 
 so to fence around those bounds that they cannot be passed. 
 This can only be done by a careful revision of every appropriation, 
 and by admitting only such as are absolutely necessary, by a steady 
 refusal to increase tjie volume of the currency, and by providing suf- 
 ficient other means to meet the appropriations which shall be made. 
 
 3. This brings us to the consideration of the remaining means of 
 supply which have been supplied by Congress, namely : taxes. This 
 source of supply is in fact the fouaidation of all the others ; without 
 it they cann*ot be sustained. Two kinds of taxes have, been provided,* 
 those in money and those in kind. The money taxes to be paid dur- 
 in| the current year have been devoted by Congress almost entirely 
 to th^support of the currency. The tax-payers are allowed to pay 
 their taxes with the four per cent, bonds and certificates, in which tho 
 currency has been funded. It is presumed that every taxable party 
 has supplied himself with bonds to the estimated amount of his tax ; 
 and if there be cases of deficient provision, doubtless they will be sup- 
 plied from surplus amounts funded by others, and offered for sale in 
 the market. It is probable, therefore, that no material aid will bo do 
 
rived by the Treasury during the present year from any taxes bus 
 those in kind. 
 
 This seems to be an .unfortunate feature in the tax act. Payment 
 into the Treasury of treasury notes, is a necessary instrument to 
 their proper circulation. Without the aid of such an instrument, the 
 currency of the notes depends entirely upon" consent. They are de- 
 prived of one of the essential elements of value, namely: general de- 
 mand. The new notes, not being required to pay taxes until next 
 January, lose tnis, valuable incident during all that interval, and must 
 obtain currency entirely from the good will of the community. An- 
 other equally serious difficulty arises from the* same cause. The 
 planting interest, whenever it is be} T ond the reach of the enemy, is 
 prosperous, and can contribute to the public wants as largely as any 
 other. The tax law requires from it a tax in kind of ten per cent, on 
 its annual produce, and of five per cent on capital ; but it allows the. tax 
 on the produce to be set off against the tax in money, and it ensures 
 the extinguishment of the money tax by valuing the produce at its 
 present price, while the capital is valued at prices of 1861. It fol- 
 lows that the planters are relieved from any necessity to provide 
 themselves with treasury notes, and may withhold from the market 
 their produce at pleasure. It follows, also, that the prosperous are fa- 
 vored with a discount, while th% unfortunate, whose farms have been 
 desolated, are required to pay upon the value of their capital without 
 any relief from crops. It would seem more just to reverse such a 
 rul*e, and to require a larger contribution from those whose property 
 has been protected at the expense of the other 
 
 Proceeding on the same general grounds, the tax act further exon- 
 erates from the income tax of the present } r ear, all property upon, 
 which a capital tax shall be paid; but it makes no such discrimination 
 in assessing the capital, as is made in favor of agricultural property. 
 "All property and income, not. agricultural, i3 assessed at present 
 rates. In another connection, I will invite your attention to the in- 
 justice of these inequalities. My object now is to induce a recon- 
 sideration of this portion of the tax act. 
 
 It has already been shown that, as the act now stands, no pecuniary 
 aid is afforded to' the Treasury luring the present year, and that un- 
 less sufficient supplies shall be derived from sales of bonds aud from 
 certificates of indebtedness, there will be nothing left but a resort to 
 new issues of treasury notes. It is therefore of the utmost import- 
 ance to call into requisition every possible mfeans of preventing such 
 a calamity. The taxes ©ffer the most appropriate and efficient means 
 and can be made to contribute largely by simply repealing so much of 
 the tax act as allows income taxes, whether in kind or in money, to exon- 
 erate from the tax on capital. The tax of ten per cent, on the planter's 
 income, leaves him an abundant surplus for his support, and, if justly 
 considered, is greatly less than the tax which other interests are required 
 to pay on capital. Let the two be compared, and this will at once bo 
 manifest. As a general rule, # the interest of money represents the 
 usuaHncorae of capital. A tax of ten per cent., then, on the income 
 of one hundred dollars, would amount to sixty cents, while a tax of 
 
10 
 
 five per cent, on the capital would be five dollars. It will be said, 
 however, that the tax in kind, being upon gross products, must be 
 rated at more than the nett income or interest-on other property. Let 
 this be admitted, and assume that the tnx on gross income is double 
 .the amount of a tax on nett, and we still have the inequality of five 
 dollars against one dollar and twenty cents. But when to this ine- 
 quality is added that produced by assessment, at the two rates already 
 explained, the inequality amounts to injustice. Th<e proper remedy 
 for the whole is to be found in an equal tax upon all capital and upon all 
 income at the same basis of assessment. The present system of tax- 
 ation is so cumbrous and intricate, that delay and disappointment will 
 be its inevitable results; and whenever another tax bill is framed, I 
 would renew my former recommendation, and urge that it be a simple 
 tax upon property and incomes. At present I will limit my recom- 
 mendation to the repeal of the following provisions of the last act: 
 
 1. That which allows the value of the tax in kind to t be deducted 
 from the tax of five per cent, on agricultural property. 
 
 2. That which repeals the income tax for the present year on in- 
 comes derived from property taxed as capital. 
 
 3. That which discriminates as to the date to which assessments 
 are to have reference. 
 
 The taxes in kind, levied bj 7 the l<*-t tax n.ct, appearejd tome to em- 
 brace (and with much propriety) ano her subject matter, namely: gold 
 and silver in the form of coin, gold dust or bullion. Some embarrass- 
 ment in reaching this conclusion was experienced from apparently 
 conflicting provisions of the tax ami asssessment acts. The latter 
 directed coin to be assessed at its value in Confederate Treasury notes, 
 unless otherwise provided in the law imposing the tax. The former 
 act place! in one and the same class, coin, gold dust .and ballion, and 
 imposed a tax of five per cent, upon the " amount.'' The word 
 ** amount" as to coin was susceptible of two meanings, namely, the 
 sum stamped thereon, and the actual quantity of metal. The other 
 members of the class were free from this ambiguity and could only be 
 rated by quantity. It seemed to follow that the same meaning must 
 attach to all the members of the same class. This conclusion was 
 strengthened by the direction to rate sterling exchange ( which is 
 usually treated as a correlative of coin) at its value in Treasury notes, 
 and by the further direction, already noticed in the 'assessment act, to 
 assess coin in the same way. It was obvious that the holder of coin 
 would suffer no injury %.y contributing such portion of his coin in kind, 
 as under an} r eircumstances he was bound to furnish sufficient Treasury 
 notes to purchase. It was thought probable that the tax in kind was 
 intended by Congress ta relieve the Government from the obnoxious 
 duty of depreciating its own. currency. The tax levied in this form 
 is also more beneficial, as it will secure to the Government a portion 
 of those large amounts of coin which have fled from the plundering 
 hand of the enemy and have found its protection ; and further as it 
 will enable the Government to meet such demands for coin as occa- 
 sionlly arise. 
 
 There is another portion of the tax act to which I would respect- 
 
11 
 
 • fully direct the attention of Congress. A tax is' imposed upon the 
 capital stocks of all banks and other corporations, and another is laid 
 upon all solvent eredits. 
 
 The effect of these two enactments is to tax the capital of any cor- 
 poration as stock, and then again to tax the securities in which the 
 capital i3 invested. Banks of issue would be taxed even beyond this. 
 Their issues, like their capital, are invested in securities. If these 
 issues should be extended to twice the capital ( as many of them are 
 permitted by their charters to do,) the bank would have to pay a tax 
 of five per cent, on its capital, and then of five per cent, more on the 
 total amount of credits in which its issues have been invested, amount- 
 ing together to fifteen per cent, on its capital. This result is so mani- 
 festly unjust that I concluded that Congress could not have intended 
 it. It probably was supposed that banks came under the exception in 
 favor of any registered business. But this exception does not include 
 banks of issue. I have, therefore, directed the assessors to make as- 
 sessments in such form as will enable Congress to remedy the difficulty 
 before the tax becomes payable. Several of the banks have applied 
 for relief, and I respectfully commend to your attention a memorial 
 which they have presented to this department, a copy of which is here- 
 with submitted 
 
 Another embarrassment in administering the tax act has been en- 
 countered in that portion which directs the tax in kind of farmers to 
 be deducted from the tax of five per cent on their capital. If the de- 
 duction intended was of the tax in kind of last year, then the planting 
 ^interest will be entirely relieved from the taxes of last year whilst all 
 other interests have duly contributed. If the reference is to the tax 
 in kind of the current year, then as the money tax is payable in June, 
 and the tax in kind connot be realized until later in the year, it is 
 impossible to dechict the latter from the former* Some explanatory 
 act is respectfully asked. 
 
 .1 cannot leave this subject without specially invoking your attention 
 to the inequality made by the tax bill in the assessment of agricultu- 
 ral and other property. While the latter is assessed at its value in 
 treasury notes, which arc acknowledged to be depreciated at least to one 
 third their face, the former is assessed at values which prevailed when 
 treasury notes were nearly at par v,ith specie. This inequality, 
 creates discontent in the public mind, and cannot be maintained as 
 
 * just and equal. In ail public as well private transactions it is danger- 
 ous to depart from the great principles of justice with a view to effect 
 present expediency. Doutless it was supposed that»legislation of this 
 kind would reach the speculator and extortioner. But it will be found 
 that most of these classes have escaped the tax by taking rtffuge in 
 agricultural investments ; while thousands of widows and orphans, 
 and loyal citizens, who have invested their all in stocks and securities, 
 are deprived of their means of support. I wbufd respectfully recom- 
 mend a revison of this section, and the establishment of a uniform rate 
 of assessment. 
 
 The report of the Commissioner of Taxes will present the results of 
 the collection of taxes, as far as progress has been made. The amount 
 
12 
 
 collected is $82,262,349 6S. The difficulties which are encountered 
 in the collection, can only be estimated by any one who will inspect 
 the mass of papers which ace required for each return, and the en- 
 quiries necessary to be made of each individual tax-payer. The re- 
 sults of the tax will probably confirm the recommendation already 
 made of a resort, to a more simple system of taxation. The frauds 
 and evasions, which cannot be discovered under the present system, 
 are a perpetual drain upon the tax, which is necessarily increased by 
 the number of officers who must be employed in its collection. And 
 after .all is done by the' Government* which is possible, the result is 
 that the most cunning in devices will escape, whilst only the honest 
 and conscientious pay the full and just demands of the law. 
 
 In the process of collection, various amendments to the law have 
 been found necessary, which will be brought to your attention in the 
 report of the Commissioner of, Taxes, to which I respectfully invite 
 your attention. 
 
 The act imposing restrictions on the export of cotton, tobacco, and 
 naval stores, and that prohibiting the importation of articles of luxury, 
 have received the attention which they demanded. Under the first 
 act certain regulations, issued by the President, of* which a copy is 
 herewith submitted, will fully exhibit what has been done; and under 
 the second this department has executed the duty imposed upon it as 
 to the limitation within which importations shall be made of articles 
 to be used for wearing apparel. A copy of the instructions issued to 
 the collectors of customs on this subject is herewith submitted. 
 
 The customary estimates in detail are hereunto appended. 
 Respectfully submitted, 
 
 C. G. MEMMINGER, 
 Secretary of Treasury. 
 
DOCUMENTS 
 
 ACCOMPANYING THE 
 
 REPORT OF THE SECRETARY OF THE TREASURY. 
 
 Treasury Department, C. S. A , ) 
 Richmond, March 12, 1864. \ 
 
 The following regulations arc prescribed for the government and 
 directions of all officers of the revenue, to carry into effect the pro- 
 visions of the act to prohibit the importation of luxuries, or of 
 articles not necessary or of common use, approved February 6th, 
 1864: 
 
 !. The importation of articles set forth in the schedule accompa- 
 nying these regulations is absolutely prohibited. 
 
 2, None of said prohibited articles shall be admitted for duty after 
 the 1st of March, 1864, or shall receive a permit to be landed unless 
 it shall be proved to the satisfaction of the collector that they were . 
 actually shipped on board of the vessel in which they have arrived 
 before the 1st of March, 1864, without knowledge of the passage of 
 the act aforesaid. 
 
 4. In case any prohibited articles shall be on board any ship, ves- 
 sel, boat, raft or carriage arriving in the Confederate States after 
 said 1st of March, and shall be omitted in the manifest, report or 
 entry of the master or person having charge or command 'of such 
 ship or vessel, boat, raft or carriage, or shall be omitted in the entry 
 of the goods owned by the owner or consigned to the consignee of, 
 such articles, or shall be imported or landed without a permit, the 
 said goods shall be seized ana dealt with, and the vessel and parties 
 shall be subjected to the same forfeitures, fines and penalties as in 
 cases of similar omissions, landing, importation, 'or attempt to land 
 
14 
 
 or import, in relation to articles liable to duties on their importation 
 into the Confederate States. 
 
 4. In case any prohibited article shall, after the 1st of March, 181)4, 
 be imported into the Confederate States, or shall, after said date, be 
 put on board any ship or vessel, boat, raft or carriage, with the in- 
 tention of importing the same into the Confederate States ; all such 
 articles shall be forfeited, and also all other articles on board the said 
 ship, or vessel, boat, raft or carriage, belonging to the owner of such 
 prohibited articles; and, moreover, the owner thereof shall forfeit 
 and pay double the value of the prohibited articles. 
 
 .*). The following additional oath or affirmation shall be taken by 
 each master or person having charge or command of any ship or 
 vessel, which shall arrive at any port of the Confederate States after 
 the first day of March, 1864, viz: "I further swear (or affirm) that 
 there are not, to the best of my .knowledge and belief, on board (insert 
 the denomination and name of the vessel) any goods, wares or mer- 
 chandize, the importation of which into the Confederate States is 
 prohibited by law; and I do further swear (or affirm) that if I shall 
 hereafter discover or know of any such goods, wares or merchandize,* 
 on board of the said vessel, or which shall have be.en imported in the 
 same, I will immediately, and without delay, report the same to the 
 collector of this district.'' 
 
 6. Each importer, consignee or agent shall at the time of entering 
 any goods imported after the said first day of March, 1864, take the' 
 following additional oath, viz : " I also swear (or affirm) that there 
 arc not, to the best of my knowledge and belief, amongst the said 
 goods, wares or merchandize, imported or consignee! as aforesaid, any 
 goods, wares or merchandize, the importation of which into the Con- 
 federate" States is prohibited by law ; and I do further swear (or 
 affirm) that if I shall hereafter discover any such goods, wares or 
 merchandize, imported or consigned as aforesaid, I will immediately, 
 and without delay, report the same to the collector of this district." 
 
 C. G. MEMMINGER, 
 Secretary of Treasury. 
 
 LIST OF ARTICES the importation of which is prohibited by an act of 
 Congress, entitled " An Act to prohibit the importation of luxuries or 
 articles not necessaries or of common use." Approved February 6th f 
 1864: 
 
 Absynthe, 
 
 Alabaster and spar ornaments. 
 
 Alabata. , 
 
 Ale, beer and porter. 
 
 Almonds, raisins, currants, dates, figs, and 
 all other dried or preserved fruits. 
 
 *Amber beads. 
 
 Anchovies, sardines, and all other fish pre- 
 served in oil. 
 
 Angora, thibet and other goats' hair, or mo 
 hair manufactured, • 
 
 Art^les embroidered wiihgola, silver or 
 
 Yrgontine, Alabata or german silver 
 
 manufactured or unmanufactured! 
 Arrack. 
 
 rt^ele 
 
 other metal. 
 Balsams, cosmetics, essences, extracts, 
 
 pastes, perfumes, and tinctures used for 
 
 the toilet. 
 Bananas, cocoa-nuts, pine apples, plant* 
 
 ains and oranges. 
 Bay turn. 
 
15 
 
 Beads of. amber, composition or wax, and G-a 
 all other beads. 
 
 Benzoates. 
 
 Billiard and bagatelle tables, and all other 
 tables or boards on which games are 
 played. 
 
 Bracelets, braids, chains, curls or ringlets 
 composed of hair, or of which hair is a 
 component part. # 
 
 Brandy and other spirits distilled from 
 grain or other materials. 
 
 Brooms and brushes of all kinds. 
 
 Cabinet and household furniture. 
 
 Cabinets of coins, medals, gems and all 
 collections of antiquities. 
 
 Canes and sticks for walking, finished and 
 unfinished. 
 
 Capers and sauces of all kinds. 
 
 Card cases, pocket-books, shell boxes, sou- 
 venirs and all similar articles, of what- 
 ever material composed. 
 
 Carpets, carpeting, hearth-rugs, bedsides 
 
 lloons, laces, knots, stars, tassels, 
 tresses, and wings of gold or silver, or 
 imitations thereof, except when intend- 
 ed for uniforms of officers in the mili- 
 tary and naval service. 
 
 Glass, cut. 
 
 Glass, colored, stained or painted. 
 
 Grapes, plums and prunes, and other fresh 
 fruit when put up in bottles, cases or 
 
 human, cleansed or prepared for 
 
 Hair, 
 u.-c 
 
 India matting of all kinds. 
 
 Jet and manufactures of jet, and imita- 
 tions thereof. 
 
 Jewelry, or imitations thereof. ' 
 
 Leaf and manufaetured tobacco and ci- 
 gars. 
 
 Manufactures of cedar wood, granadilla, 
 ebony, mahogany, rose wood and satin 
 •wood 
 
 Manufactures of gold, platina or silver 
 
 and other portions of tapestry of every [Manufactures and articles of marble 
 kind and description. marble paving tiles, slabs or blocks, and 
 
 Carnages, and parts of carriages. | all other marble. 
 
 ^i!"? ° ther bever *S es not containing Matting, china, or other floor matting, 
 
 and mats made of flags, jute or grass 
 
 alcohol 
 
 Clocks, and parts of clocks. 
 
 Comfits, confectionery, sweetmeats, or 
 fruits preserved in sugar, moi 
 brandy or other liquors. 
 
 Composition tops for tables, or other arti- 
 cles of furniture. 
 
 Compositions of glass, set or unset. 
 
 Coral, cut or manufactured. 
 
 Cordials, absynthe, arrack, curracoa, kriJPaving and roofing tiJes and 
 schen-wasser, liquors, maraschino, sati-! roofing elates and firebricks. 
 
 Muffs and tiffets, and all other manufac- 
 tures of fur, or of which fur shall be a 
 component part, except caps and hats. 
 
 Paintings and statuary. 
 
 Paintings on glass. 
 
 Paper hangings. 
 
 Paper for walls. 
 
 Paper for screens or fireboards. 
 
 and 
 
 fia, and all other spirituous bev.erages 
 of a similar character. 
 
 Cotton laces, cotton i user tings, cotton 
 trimmings, and laces of thread and 
 other materials. 
 
 Diamonds, cameos, mosaics, gems, pearls, 
 rubies, and other 'precious stones, and 
 imitations thereof, when set in gold, sil- 
 ver, or other metal, and when not set 
 
 Dolls and toys of all kinds. 
 
 Engravings, bound or unbound. 
 
 Epaulettes. 
 
 Pans and fire-screens of every descrip- 
 tion, of whatever material composed. 
 
 Feathers and flowers, artificial or orna- 
 mental, and parts thereof, of whatevei 
 material composed. 
 
 Fire crackers, sky rockets, roman candles, 
 and all similar articles used in pyrotech- 
 nics. 
 
 Perfumes and perfumery of all sorts. 
 Plattd and gilt ware of all kinds. 
 Playing cards. 
 Prepared vegetables, fruits, meats, poultry 
 
 and game, sealed or enclosed in cans, or 
 
 otherwise. 
 Ratans and reeds. 
 Scayliola table tops, or other articles of 
 
 furniture. 
 Segars, snuff, paper segars, and 
 
 manufactures of tobacco. 
 Silver-plated metal, in sheets 
 
 form. 
 Thread lacings and inscrtisgs. 
 Vol vets of all kinds. 
 Wines, burgundy, champagne, 
 
 madeira-, port, sherry, and all 
 
 wines and imitations of wines. 
 
 all other 
 or other 
 
 claret, 
 other 
 
 Note.— None of the manufactures of metal designed as either household or per- 
 sonal ornaments shall be admitted, and in order to confine importations to articles 
 of necessity and of common use, the Secretary of the Treasury will, as soon as the 
 information can be procured, prescribe the maximum foreign prices at which, and 
 within which. 'importation of goods manufactured wholly or partly of cotton flax 
 wool, or of silk, and designed for wearing apparel, and not herein prohibited' mav 
 be made, and beyond which importations thereof shall not be made. 
 
16 
 
 Under the fourth section of the act, entitled " An act to prohibit 
 the importation of luxuries, or of articles not necessaries, or of com- 
 mon use," approved February 6th, 1864, the following maximum for- 
 eign prices are established, at which, and within which, importations 
 of goods manufactured wholly or partly of cotton, flax, wool, or of 
 silk, and designed for wearing apparel, and not prohibited by said 
 iiCt, and beyond which .importations fhereof shall not be made. 
 
 The prices named in the following, for all articles, are the invoice 
 prices in coin, at the place of exportation : 
 
 MANUFACTURES OF COTTON. 
 
 All articles wholly of cotton, whether colored or white, not to ex- 
 ceed 25 cents per square yard, excepting cottonades, corduroys, fus- 
 tians, and velveteens, which shall not exceed 50 cents per yard. 
 
 Drawers, ready-made, knit or woven, not to exceed $1 per pair. 
 
 Gloves, not to exceed 25 cents per pair. 
 
 Hosiery, men's, not to exceed 25 cents per pair. 
 
 Hosiery, women's, not to exceed 35 cents per pair. 
 
 Shirts, ready-made, knit or woven, not to exceed $1 each. 
 
 Spool cotton, not to exceed 5 cents per 100 yards. 
 
 Tapes not to exeed 5 cents per bunch of 12 yards. 
 
 MANUFACTURES OF FLAX. 
 
 All articles manufactured wholly of flax, whether colored or white, 
 not to exceed 50 cents per square yard. 
 
 Drawers, ready-made, not to exceed $1.50 per pair. 
 Gloves, not to exceed 50 cents per pair. 
 Handkerchiefs, not to exceed 25 cents -a piece". 
 Hosiery, not to exceed 50 cents per pair. 
 Shirts, ready-made, not to exceed $1.50 each. 
 Tapes, not to exceed 5 cents per bunch of 12 yards. 
 Thread, not to exceed $1 per pound. 
 
 MANUFACTURES OF WOOL. 
 
 Alpacas, cashmeres, de laines, lastings, merino?, mohairs, and Per- 
 BJan cloth, not to exceed 50 cents per yard. 
 
 Bombazines and French Merinos, not to- exceed 75 cents per yard. 
 
 Beaver cloth and broad cloth, not to exceed $3 per yard. 
 
 Bindings, not to exceed 5 cents per yard. 
 
 Drawers, knit or woven, not to exceed $1 per pair. 
 
 Flannels, not to exceed 50 cents per yard. 
 
 Gloves, not to exceed 40 cents per pair. 
 
 Hats, men's, not to exceed $2 each. 
 
 Hats, women's, not to exceed $4 eacl. 
 
 Hosiery, men's and women's, not to exceed 40 cents per pair. 
 
 Kerseys, kerseymeres, lions' skins, melton cloths, pilot cloth, 
 
 serges, tweeds and ve'stings, not to exceed $2 per yawl. 
 Shawls, not to exceed $7.50 each. 
 Shirts, not to exceed $1 each. 
 
17 
 
 MANUFACTURES OF SILK. 
 
 Press silk, not to exceed $1 per yard. 
 
 Handkerchiefs,. neck -'ties, &c, not to exceed 75 cents a piece. 
 
 Mantillas, shawls, and ladies' wrappings of any kind, not to exceed 
 
 $5 each. 
 Ribbons, not to exceed $l pejr piece of 12 yards. 
 Serge lining, not to exceed ${ per square yard. 
 Sewing silk, not to exceed $5 per pound. 
 Vestings, not to exceed $2 per square yard. 
 
 Manufactures of wool and cotton, wool and silk, woo # l and flax, or 
 any combination of these materials, not to exceed $\ per square 
 yard. Articles composed of cotton and 'flax only, not to exceed 37 
 cents per square yard. 
 
 C. G. MEMMINGER, 
 
 ^ Secretary of Treasury. 
 
 Z 
 
 ***** *## '•.•**• *»***' pi 
 
AN ACT to impose Regulations upon the Foreign Commerce of the 
 Confederate States , to provide, for the Public Defend. 
 
 Vi'hereas, the Confederate States are' engaged in a war, upon the 
 successful issue of which depend the integrity of their social system, 
 the form of their civilization, the security of life and property within 
 their limits, as well as their existence as sovereign and independent 
 States; and whereas, the condition of the contest demands that they 
 should call into requisition whatever resources of men and money 
 they have for^hc support of their cause, and to faithfully administer 
 the same : Therefore, as a part of the system of the public defence— 
 
 The Congress of the Confederate States of America do enact, That 
 the exportation of cotton, tobacco, military and naval stores, sugar, 
 molasses and rice from the Confederate States, and from all places in 
 the occupation of their troops, is prohibited, except under such uni- 
 form regulations as shall be made by the President of the Confederate 
 States. 
 
 Sec. 2. That if any person or persons shall put,. place or load, on 
 board any ship, steam-boat or vessel, or any other water craft, or 
 •into any wagon, 'cart, carriage or oiher vehicle, for conveyance or 
 transportation beyond the Confederate Sta'tes, or into any portion of 
 said States occupied by the enemy, any of the articles mentioned *n 
 tl e first section of thi6 act, or shall collect the same for the purpose 
 of being conveyed or transported, contrary, to the prohibition afore- 
 said, within the Confederate States, or beyond them, the said articles, 
 and the ship,' boat or other water-craft, wagon, carr^ige or other 
 vehicle, with the slaves and animals that may be employed or col- 
 lected for the purpose of aiding therein, shall be forfeited, and all 
 persons, their aiders and abettors, on conviction of being .interested 
 or concerned in the enterprise, shall be deemed to be guilty of a high 
 misdemeanor, and punishable by such fine or imprisonment, or both, 
 as the court may impose. 
 
 Sec. 3. That it shall not be lawful to put on board any ship, boat, 
 vessel or other water-craft, or upon any wagon, cart, carriage or 
 other vehicle, for transportation or conveyance as aforesaid, any of 
 the articles aforesaid, unless a permit be previously obtained from 
 some officer of the Confederate States specially authorized to grant 
 the same, particularly describing the articles thus to -be laden, and 
 the ship, boat, vessel, water-craft, wagon, carriage, cart or other 
 vehicle on which the same is to* be transported," and until' bond shall 
 be given that the same shall be conveyed and transported to the place 
 of destination, under such conditions and regulations, and* for such 
 objects as shall be prescribed by the President, under the first section 
 of this act. 
 
 Sec. 4. That the collectors of all the districts of the Confederate 
 States, and such other officers as may be designated by the President 
 of the Confederate States, shall have power and authority to take 
 into their custody any of the articles before mentioned found on any 
 
19 
 
 ship, boat or other water-craft, when there is reason to believe that 
 they are intended for exportation, or when in vessels, carts or wagons, 
 or any other carriage or vehicle whatsoever,* or in any manner appa- 
 rently on their way towards the territories of a foreign nation, or to- 
 wards the territory of the Confederate States in the occupation of. 
 the United States, or the vicinity thereof, or towards a place whenoe' 
 such articles are intended to be exported, and not to permit the same 
 to be removed until bond shall be given, with satisfactory sureties, 
 that no violation of this act, and the regulations under the same is 
 intended. 
 
 Sec. 5 That the powers granted by this act to the revenue or other 
 officers of the Confederate States, under this act, to allow or refuse 
 exportation of the articles before mentioned, or for the seizure or re- 
 tention of any of the said articles, shall be exercised in conformity 
 with such instructions as the President may give, through the Depart- 
 ments of War and of the Treasury ; which instructions may impose 
 conditions to the destination and sale of the same, and the investment 
 of the proceeds of the -?ame, or a portion thereof, in military or other 
 supplies for the public service ; whieh instructions such officers shall 
 be bound to obey ; and if any action or suit shall be brought against 
 any such officer or officers, or their agents, he or they may plead the 
 general issue; and upon proof of a compliance with the provisions 
 of this act, or of the regulations and instructions of the President, 
 he Or they shall be absolved from all responsibility therefor; and any 
 person aggrieved by any of the acts of any of the officers or agents 
 aforesaid, may file his petition before the district court of the district 
 in which such officer or agent resides ; and after due notice to him,... 
 and to the district attorney, the said court may proceed summarily to 
 hear apd determine thereupon as law and justice may require; and 
 the judgment of the said court, and the reasons therefor, shall be filed 
 among the records of the court; and in *case any release shall be 
 granted,- the judge may impose such conditions, as to giving bead-., 
 and security, as may in his opinion be necessary to secure this act 
 from violation ; and in case of refusal, may impose double or treble 
 costs upon the petitioner, if circumstances warrant it: Provided, 
 That nothing. fh this act shall be construed to prohibit the Confederate 
 States, or any of them, from exporting any of the articles herein 
 .enumerated, on their own account. 
 
 Sec 6. That the exclusive jurisdiction is conferred upon the dis- 
 trict courts of the Confederate States of all suits or actions that may 
 arise under this act in behalf of the Confederate States, its officers 
 and agents, for the recovery of all fines, penalties and forfeitures im- 
 posed in the same, by indictment, information or action, according 
 to the practice of the court; and' the distribution of the penalties and . 
 fines shall be made under and according to the laws now in force for 
 violation of the revenue acts ; and all laws for the mitigation and 
 remittance of penalties and forfeitures, shall be applied in similar 
 cases. 
 
 Sec. 7. That it shall be lawful for the President, or such officers as • 
 he may designate, to employ any portion of the military or naval 
 
20 
 
 forces of the Confederacy, or of the militia, to prevent the illegal 
 departure of any ship, vessel or other water craft, or for*, detaining, 
 takingpossession of and keeping in custody the same, or any wagon, 
 cart or other vehicle heretofore mentioned, their teams and drivers, 
 and their products aforesaid, and to suppress and disperse any assem- 
 bly of persons who may resist the execution of this act, or oppose 
 the fulfillment, by the officers, of the duties imposed by the same. 
 
 Sec. 8. That this act shall* expire on the day of the ratification of 
 a treaty of peace with the United States. 
 
 Approved February 6, 1864. 
 
 REGULATIONS to carry into effect the act to impose regulations upon 
 the foreign commerce of the Cor federate States, to provide for the public 
 defence, approved 6th February, 1864. 
 
 I. — As TO THE S»A.* 
 
 j . The owners of any vessel intending to sail from a Confederate 
 port with a cargo consisting in whole or part of cotton, tobacco, 
 military and naval stores, sugar, molasses, or rice, shall, before the la- 
 ding on board of any of such articles, file with the collector of the port 
 from which the vessel is to sail, a copy of hor register, with a declar- 
 ation of the names of the owners and officers thereof, the place of 
 their birth, and of their residence for the preceding year, together 
 with the port or place to which the said vessel proposes to sail. The 
 said declaration shall also set forth the quantity and value, in Con- 
 federate currency, of the cargo proposed to be taken out, as also the 
 consent of the said owners that one-half of the tonnage of tne said 
 vessel may be employed hy the Confederate Government for its own 
 use, both on the outward and homeward voyage, at the rate of freight 
 hereinafter mentioned. The collector shall submit a statement as to 
 the owners and officers, to the military commandant of the post ; and 
 if he shall not object to their loyalty, or to the sailing of the vessel, 
 for reasons of military necessity, the collector shall grant a permit 
 for the lading of the said vessel, one- half fer account of the owners, 
 and one-half for account of the Confederate States. 
 
 2. Before the said lading shall be completed, the owners of the ves-' 
 sel shall execute to the Confederate States a bond in double the value 
 of the vessel, with security deemed adequate by the collector, con- 
 ditioned that she will pursue the voyage designated, and that she will 
 return with reasonable dispatch to a Confederate port, after her out- 
 ward cargo shall be discharged, with a cargo — consisting one-half of 
 articles not prohibited by the laws of the Confederate Government, 
 and the other half of such articles as the Government shall offer for 
 shipment from such pert, at the rate of freight hereinafter mentioned. 
 
 3. Each shipper of any portion of the cargo proposed to be laden 
 on board the said vessel, shall, before the lading thereof, make appli- 
 cation to the collector for a permit to lade the same ; which applica- 
 
21 
 
 tion shall declare the articles to* be shipped', andthe'quantityand value 
 thereof in Confederate currency, the port of destination, and the name 
 of the consignee. A permit shall then be granted by the co'llector, if 
 the application is deemed satisfactory. The lading shall be had under 
 the inspection of a revenue officer, who shall be charged with the 
 duty of seeing that the goods laden conform to the permit. 
 
 4 Before the completion of the lading on board or the granting a 
 clearance, each shipper of any portion of the cargo shall execute and 
 deliver to the collector a bond to the Confederate States, in double the 
 value of his shipment in Confederate money, with security deemed ' 
 adequate by the collector, with condition that at least one-half the 
 nett proceeds of said shipment shall be invested in goods or articles 
 not prohibited by law ; and said goods or articles shall be shipped by 
 the same or some other vessel, to the Confederate States, within sixty 
 days from the unlading of said cargo ; or that the said half of the 
 nett proceeds shall be paid in coin or sterling exchange to the proper 
 agent of the Confederate States, to be ?eiinbursed to the shipper by 
 the delivery to him of Cotton at the port of departure in the Confed- 
 erate States, at the rate of ten pence sterling per pound for middling 
 uplands. 
 
 5. The freight to be paid by the Confederate States on all cotton, 
 and tobacco shipped from a Confederate port, shall be five pence ster- 
 ling per pound, payable on delivery at the port of destination, in coin 
 or sterling exchange. Return* freight shall be at the rate of £25 per 
 ton, payable on its delivery in a Confederate port, in cotton at ten 
 pence sterling per pound for middling uplands, and.at a proportionate 
 price for cotton of other qualities. In calculating the ton of •freight 
 by weight, 2,240 pounds shall be allowed; by measure, forty cubic 
 feet shall be allowed. 
 
 6. If the outward-bound vessel shall consent, at the request of the 
 Government, to take two-thirds of her cargi for account of the" Con- 
 federate States, the outward freight shall be six pf nee sterling per 
 pound ; and whenever the Government is not prepared to fill up any 
 portion of the tonnage reserved for its use, at the time at which a*ny 
 vessel may be made ready to sail, her owners may fill up the same on 
 their own account'; but no vessel shall, without consent of the Gov- 
 ernment, sail on her outward voyage until one-third of "her cargo*shall 
 bo laden for the use .of the Government. 
 
 7. The rates of freight for articles other than cotton and tobacco, 
 shall be adjusted at the same relative rate, and payable in the same 
 way. 
 
 8. The Government reserves the right to limit or prohibit the ship- 
 ment of rosin, turpentine, or any manufacture thereof, whenever 
 deemed dangerous to its own shipment. 
 
 9. Upon the completion of the lading of the vessel, and before re- 
 ceiving her clearance, there shall be delivered to the collector, in ad- 
 dition to the usual manifest, another, setting forth the names, ages,, 
 and description" of her officers and crew, and of every passenger in- 
 tending to sail in her. The said last mentioned manifest shall be de- 
 
 ivered to the commandant of the port, who shall thereupon cause the- 
 
entire vessel to be' searched ; and if satisfied that the parties on board 
 are persons who may safely be permitted to leave the Confederacy, 
 and that the passengers have the proper passports, he shall certify the 
 same on the manifest, and return the same to the collector; there- 
 upon, and not before, a clearance shall be granted to the vessel, and 
 he shall be permitted to scil. 
 
 10. The owners of each vessel, and of each portion of a cargo, sail- 
 ing from a Confederate port, shall be allowed to take up their respec- 
 tive bonds, by producing to the collector the certificate of the proper 
 agent of the Confederate Government at the port o*f delivery, setting 
 forth the particulars, showing that the said party has complied with 
 the obligation of the said bond, so far as the same was practicable ; 
 and the collector, upon being duly satisfied, shall be authorized to 
 surrender the said bonds. 
 
 1 1 . Nothing in these regulations shall be so construed as to conflict 
 wi'th the proviso of the law which declares " that nothing in this act 
 shall be construed to prohibft the Confederate States, or any of them, 
 from exporting any of the articles herein c#nmerat'ed on their own 
 account," nor shall a bond be required of a State in any case. 
 
 12. The penalties of all bonds executed in conformity with these 
 regulations, shajl be recoverable in full, on proof of breach of the 
 conditions of the bond, and without proof of any damage suffered by 
 the Confederate States in consequence of such breach ; and all bonds 
 shall be executed in such form as to give effect to this regulation. 
 
 13. Vessels sent into the Confederacy for the purpose of exporting 
 cotton received in payment of any Confederate bond or obligation, 
 shall Ue subject to these regulations only so far as relates to such por- 
 tion of the tonnage, if any, as may remain vacant after the lading of 
 the cotton received in payment as aforesaid. 
 
 14. The regulations for overland commerce with neutral countries 
 will fcfc issued separately, within a few days. 
 
 Approved :• 
 
 C. G. MEMMINGER, 
 % Secretary of the Treasury. 
 
 JAMES A. SEDDON, 
 Secretary of War. 
 Approved, -March 5th, 1864 : 
 
 JEFFERSON DAVIS. - 
 
 Treasury Department, C. S. A. ) 
 Richmond^ March 16, 1864. ] 
 ■ The following additional regulations are established to carry out the 
 :.act to impose regulations upon the foreign commerce of the Confed- 
 erate States, and to provide ior the public defence, approved Febru- 
 ary 6, 1864: 
 
 The bond required by the second article of the regulations shall be 
 in one-half the value of the vessel ; and that required by the fourth 
 article shall be in the single value of the shipment ; and the security 
 
23 
 
 which the collector may accept may be either personal security, or a 
 mortgage of the vessel, or a transfer of the bills of lading, or of cot- 
 ton, tobacco, or Confederate securities. 
 
 2. Whenever any vessel shall bring into the Confederate States an 
 entire cargo for account of the Confederate States, the owners of the 
 'said vessel and the shippers of her cargo, shall be relieved from the 
 bonds previously given, to invest and bring in one-half the net pro- 
 ceeds of her outward cargo ; and the certificate of the agent of the 
 Treasury Department at the port of lading, that such cargo was duly 
 sbipped in pursuance of the regulations, shall authorize the collector 
 to cancel and surrender the said bonds. 
 Approved March 16, 1864: 
 
 C. G. MEMMINGER, 
 
 Secretary of Treasui y. 
 JAMES A. 'SEDDOISY 
 Secretary of War. 
 . Approved March 17, 1864. 
 
 JEFFERSON DAVIS. 
 
 ADDITIONAL REGULATIONS to carry into effect the Ad entltl I 
 An Act to Impose Regulations upon the Foreign Commerce of (foe Con- 
 federate States, to Provide for the Public Defence, approved .6th Feb- 
 ruary, 1864: 
 
 II. — Overland Commerce with Mexico. 
 
 1. The owner of any wagon, cart or vehicle, or of any boat or other 
 vessel, and of any horses, mules, or other animals employed in trans- 
 porting cotton, tobacco or naval stores, from the Confederacy to Mexico, 
 shall, before receiving any article for transportation, require of the 
 owner thereof the collector's permit for its exportation, as hereinafter 
 set forth; and shall, before loading any article for transportation, 
 present to the military commander of the department, or officer as- 
 signed by him to that duty, a declaration setting forth a full descrip- 
 tion of all the vehicles, vessels and animals to be used by him, and 
 their value in Confederate currency, and the names and value of the 
 slaves, if any, .employed as teamsters, or otherwise, in bis business of 
 transportation ; and the names and such other particulars as may be 
 required, of the free persons so employed, and the point of departure, 
 the route to be pursued, and the place of destination ; and the com- 
 mander or other officer as aforesaid shall, if satisfied of the. loyalty 
 fidelity of the applicant, and that the application* may be safely' 
 Ranted, endorse thereon his consent and approval, and grant aHcensq 
 to the applicant as a public carrier of exports to Mexico for the single 
 trip, or for any length of time, not exceeding one year, that may be 
 deemed proper. 
 
 2. Any person desiring to export to Mexico, overland, any cotton, 
 
24 
 
 tobacco or naval store.-, shall, before placing the same on any wagon, 
 cart or other vehicle, or pack mule or other animal, or oh board any 
 boat or vessel, present to the military, commander of the department 
 whence the merchandise is to be exported, or to the officer assigned 
 by him as aforesaid, a declaration stating the quantity, and value in 
 Confederate cuarency, of the articles he proposes to export, the name, 
 of the licensed carrier to be. employed by him, the point of departure, 
 the route to* be pursued, the name of the consignee and the place of 
 destination in the neutral country; and if the officer to whom the ap- 
 plication is made shall be satisfied of the loyalty and fidelity of the 
 applicant, and that the permission may be safely granted, he shall 
 endorse on the application his approval. 
 
 3. The applicant shall, before loading the merchandise which he 
 intends to export, file with the collector of the district, whence the 
 exportation is to be made, his application endorsed as aforesaid, and 
 shall execute and deliver to him a bond to the Confederate States, 
 with security deemed adequate by'the collector, in an amount double 
 the value in Confederate money, of the merchandise embraced in his 
 application, with condition that \t least one-half the net proceeds of 
 said merchandise at the place of destination shall be invested in goods 
 and merchandise not prohibited by law, and that said goods and mer- 
 chandise shall be brought into the Confederate States within sixty 
 .days after the delivery of the exported articles at their place of desti- 
 nation, in 'Mexico; and the collector shall thereupon deliver to the 
 applicant a permit to load the articles embraced in said application. 
 
 4. No licensed carrier shall depart on the trip for which permits 
 have been granted, until he- shall have delivered to the collector of 
 the customs a manifest verified by his oath, setting forth the names 
 of all owners of the cotton or other articles which he is about to carry, 
 and the quantfty received from each owner, and shall have obtained 
 from the collector a clearance authorizing his departure. 
 
 5. The military commander of any department from which exports 
 •are conveyed to Mexico, shall establish, by general orders to be pub- 
 lished by him, as many convenient point3 a« may be necessary for the 
 assemblage and departure of all vehicles or means of transportation 
 used in the business, and detail officers for" the examination, search 
 and seizure of all vehicles, teams, and slaves employed as drivers, 
 whenever engaged in the infraction or evasion of these regulations, 
 or the law which they are intended to enforce. 
 
 6.' All vehicles, animals, slaves, or other means of transportation, 
 and all cotton or other articles that may be .seized, whether by the 
 officers of the revenue or by military authorities, for any violation of 
 law or of these regulations, shall be, without any waste, spoliation, 
 impressment, or injury of any kind, forthwith conveyed and delivered 
 to the nearest marshal or deputy marshal of the Confederate States, 
 and a detailed receipt taken from him, setting forth a full descripti#i 
 of the*property seized and delivered to him for safe custody. And it 
 shall be the duty of said marshal or deputy marshal to keep the prop- 
 erty so surrendered in safe' custody until the further order of the 
 judge or a commissioner of a district court of the Confederate States 
 
25 
 
 having jurisdiction of the subject matter; and the said marshal or 
 deputy marshal shall forthwith, upon the receipt by him of the prop- 
 erty seized, give information to the collector of the district or to the 
 district attorney, or to both, if practicable, of all the. facts in relation 
 to.tfie seizure' of the property and its delivery to him for safe keeping 
 . .7 No military authority shall presume, under any circurast:i; 
 to seize property, while being carried under the provisions of the law, 
 and of these regulations, for any other cause than a violation of said 
 provisions, nor in cose of seizure, to dispose of the property seized, in 
 any other manner* than that prescribed in the foregoii g regulation,-;. 
 But in cases where there is great risk of the property falling into the 
 hands of the enemy, it shall be competent for the proper military au- 
 thorities to require the licensed carrier to suspend his trip till the 
 Ifenger be passed, or to pursue a different route frcm that originally 
 designated, or even in cases of imminent danger, to abandon the trip. 
 
 3. The bonds to'be taken under tjiese regulations shall be subject 
 to the provisions of the twclfth'regulation relative to exportation by 
 sea ; and said bonds may be taken up on the production to the col- 
 lector -of satisfactory evidence that the party has complied with the 
 conditions of the bond of as far as practicable. * 
 
 Approved : 
 
 C. G. MEMMINGER, 
 
 Secretary of Tredsury 
 JAMES A SEDDON, 
 Secretary of War 
 
 Approved March 11, 186^; 
 
 JEFFERSON DAVIS 
 
MEMORIAL OF THE BANKS. 
 
 Columbians. C„ April 7, 1864. 
 
 The Honorable 0. G. Memminger, 
 
 Secretary of the Treasury, C. S., 
 
 Richmond, Va. : 
 
 Sir : At a meeting of delegates from the banks of South Carolina, 
 held in this city on the 29th ultimo, the undersigned were appointed 
 a committee to communicate with you, on the taxation of the banks 
 by the act of Congress, approved on the 17th of February last. 
 
 The bearing of the act upon them, must, in any view, be onerous ; 
 but the system of taxation it adopts authorizes a just concern for the 
 fttture. It is supposed that some of the features of the act may be 
 relieved by construction ; but we apprehend that adequate relief must 
 be sought in modifications by Congress. In pursuance of the office 
 assigned us, we beg leave to submit some considerations suggested by 
 the act, and to request such action on your part, as your judgment 
 may approve, both in reference to construction and modification by 
 Congress. 
 
 Under the first three sections of the act, and the instructions of 
 the Commissioner of Taxes to the assessors, dated 1st of. March, a 
 tax of five per cent, is to be levied : 
 
 1st. On the capitals of the banks, under the designation of "shares 
 or interests held in any banks," &c. 
 
 2d. "On all the property, real, personal and mixed," held by them 
 on 17th February last. 
 
 3d. On moneys held abroad on that day, or on the bills of exchange 
 drawn thereon ; and, 
 
 4th. On the gold and silver, whether in coin or other form, held at 
 the date of the act. 
 
 The scares and the property of every kind, excepting the gold and 
 silver, are to be estimated at their value in treasury notes at the date 
 of the act ; the tax on coin, &c, to be paid in kind : 
 
 1st. The rate and scope of the tax first claim attention. The rate 
 is* within one per cent, of the discount our banks are at liberty to 
 take. This, and the taxes' payable to the State, and to the cities or 
 towns where they are located, with the expenses of banking, will 
 amount to more than they can make upon their capitals. If the tax 
 were levied upon their capitals only, they would be left for the*neans of 
 making dividends to the profits derived from the use of their deposits 
 and issues. But the tax covers these incidental sources of revenue 
 also ; for all the assets are taxed ; and, of course, those derived from 
 deposits ancl issues, taxes that may absorb the profits, must be con- 
 sidered excessive. 
 
28 
 
 2d. We next except to' the act, that it taxes twice the capital of 
 the banks. 
 
 We find that this allegation has had the attention of- Mr. .Vilan, 
 the Commissioner of Taxes. A notice issued by him to Confederate 
 tax officers, dated Richmond, March 28th, refers to the subject in the 
 following language, viz : 
 
 "By section two, tax act of 17th of February, 1S'3 4, a tax of live per 
 cent, is levied on all shares in any bank, railroad, or other company ; 
 and thus, by the terms of the lawj a tax is laid on the whole capital. 
 Again, by section three, a tax is laid upon the whole nssets of the 
 company, including, of course, those in which the capital has 'been 
 invested. As i^ is deemed scarcely .possible that Congress intended 
 such a result, although the act furnishes no means of arriving at a 
 different interpretation, and as the tax is not payable until the 1st of 
 June, and as Congress will meet again about the 1st of May, the 
 department has determined to submit the matter to that body for 
 solution ; and in tho meantime to require returns to be made in such 
 form as will serve either construction. Therefore, in addition to a 
 return of the shares of capital stock, according to the act thirty -fi\% 
 of additional instructions' of March 1, 1864, all such companies or 
 corporations will be required in their corporate or aggregate capacity 
 to make another or separate return of all their property, coin, bullion, 
 and effects of every description-, taxed under the act, and if Congress 
 shall decide in their favor, such additional return and assessment 
 will be cancelled ; otherwise, it will remain in force and the tax will 
 be collected " 
 
 The notice is copied for two reasons : First. Because it sustains 
 in clear terms the allegation, that the same property and the same 
 parties are taxed twice under different designations, and authorizes 
 the hope that an error so obvious will be corrected; and, secondly, 
 because the purpose for which two returns are required cannot be 
 recognized as proper. The second return would be an admission of 
 the right to tax their capitals twice. 
 
 3d. The system of banking involves* facts and distinctions impor- 
 tant in the taxation of banks. The assets of a bank are usually much 
 larger in amount than'its capital. The deposits of a bank, to a con- 
 siderable extent, and its issues, are employed in its operations, and 
 are, of course, converted into individual and other securities. A 
 tax upon assets is, therefore, a tax upon much more than the capi- 
 tal ; an.d»a tax upon the excess of assets over the capital, is really a 
 tax upon th"c indebtedness of a bank, not upon its property. Bo'th 
 deposits and issues are debts payable on demand. 
 
 The convenience, the saving, and the freedom from care to a com- 
 munity in placing moneys on deposit, are universally admitted. Tho 
 advantage to trade of bank issues given in exchange for paper repre- 
 senting commodities at or on their way to their market, is also 
 generally admitted. And it is understood that a prudent use of both, 
 for the benefit of the bank, % is a just and proper remuneration for the 
 benefit to the public, and the expense and responsibility of the 
 bank. 
 
29 • 
 
 It seems evident, then, that the assets of a bank over and above its 
 capital and any surplus it may have realized, are to be distinguished 
 in all sound legislation, Trom the assets that represent its capital, 
 although not separate funds on the books, the mind readily recognizes 
 the distinction. The excess represents an interest of a compound 
 character. The banks are owners of the assets, which are a part of 
 their means of meeting the calls of depositaries and note holders; but 
 their direct interest is in the profits. If taxed at all, the tax ought to 
 be on the profits. And these are much less in general, than they seem 
 to be, on account of the expenses incident to the labour, risk and 
 management they involve. The act of Congress overlooks entirely 
 the distinction we have endeavored to explain. 
 
 4th. The deposits, and consequently the assets of our banks under 
 the peculiar condition of the country for the last three years, have 
 been constantly increasing, until Congress entered upon the consider 
 ration of the financial measures lately adopted. The deposits and as- 
 sets were at their highest points, about that time. 
 
 A tax upon the assets held at that time must therefore operate with 
 peculiar hardship, as we shall presently see. But let us first observe, 
 that these large accumulations of deposits and asfeets were not the re- 
 sults of mere policy on the part of the banks, they were rather the 
 necessary results of circumstances. 
 
 The gradual withdrawal of the active oupital of the country from 
 its employment during peace, brought large sums into the hands of 
 •individuals, which generally took the form of bank deposits. The 
 hopes of an early restoration of peace, and the uncertainties incident 
 to property during a war upon our soil, induced many*persons to keep 
 their. money invested, until they were forced upon some decision by 
 the late financial action of the Government. This is one cause of the 
 immense amount of deposits in all our banks though not the only 
 cause, for the enhancement of prices made all transactions sound 
 largely. The average line of deposits in our banks, about the date of 
 the late funding bill, may safely be estimated at double the amount 
 of their capital, a large proportion the banks had been compelled, for 
 their own safety, to invest in the various public securities. The busi- 
 ness of the country did not admit of its use in ordinary banking ope- 
 rations. A large proportion of the investments were from conside- 
 rations of patriotism and confidence, made in Confederate securities. 
 Another large part of our Confederate securities were received from 
 the Government for loans made to it, and paid in bank issues, at an 
 early period of this contest, and whilst the treasury notes .were being 
 prepared. 'The banks of South Carolina cheerfully met the call of 
 the treasury, and a large proportion of their present indebtedness for 
 issues, arose from* this fact, [ine banks of our State had, in May, 1863, 
 nearly twelve millions in circulation, or rather in other hands, kept 
 out of circulation, to be presented for payment at some future day. 
 About one-half of this large indebtedness was incurred to accommo- 
 date the Government. » ♦ 
 
 Such were the causes which led to the unusual investments held by 
 our banks. But the profits from those investments were large, and 
 
30 
 
 these, with the unprecedented premiums on a portion of their assets, 
 especially on their foreign exchange, enable^ our banks to give divi- 
 dends, unusual, both in number and amounts. The high prices of all 
 articles made these dividends important if not necessary to the stock- 
 holders. Under the circumstances, these dividends were considered 
 due to them. They are not, however, to be regarded as evidences of 
 prosperity, but as a result of a remarkable condition of things, that 
 could not continue. 
 
 Under the, operation of the several acts of Congress of February 
 last, considerable changes have taken place in the condition of the 
 bouts. The currency was to be funded. To meet the checks of de- 
 positors, the banks have sold securities to a large amount The deposits' 
 have gone down in about six or seven weeks to a thirteenth or a four- 
 teenth part of their amount, as we judge, not from general data, but 
 from a few instances. The indebtedness of the banks is reduced, but 
 their assets also, and consequently their future profits. But under 
 the. tax bill, they are required to pay in June next, a tax based upon 
 their assets in January or February, when the basis of the tax has, 
 under the action of Congress, been materially reduced' 
 
 oth. And this suggests another hardship, viz: the additional tax of 
 twenty-five per cent, imposed on the banks by the third article of sec- 
 tion four, on the excess of profits of 1863, over twenty-five per cent. 
 This tax is retrospective and comes upon them when they have dis- 
 posed of their profits, and being a subject upon which Congress had 
 already acted, this new and unusual manner could not have been an- 
 ticipated. " 
 
 Gth. Again, all the assets are to be assessed for taxation at their 
 market value in treasury notes, on the 17th of February last. Por- 
 tions of these assets are in State securities and in bonds of corpora- 
 tions, which have been sold or held during the past winter at from 
 t*vo te four time3 the par. Upon these the average amount taxable 
 would probably be three times the par value, whilst the interest which 
 the banks receive on these assets, is the old rate. The holder will 
 receive the 1 six or seven per cent, interest and pay from fifteen to 
 twenty per cent. tax. on account of the assessed value. Such is the 
 injustice of the principle assumed, hi like manner the shares of 
 the capital stock are to be assessed at their market value in Confede- 
 rate money. The value of any article is ordinarily what it will com- 
 mand in market. But these stock's have not that value to the holders. 
 Comparatively few have been offered for sale, and those taken up by 
 large holders of depreciated funds. The prices have been based upon 
 the scarcity of those stocks and the mode of payment. * 'To assess 
 thenx above Me average cost in ordinary times or their intrinsic value, 
 is manifestly inequitable. 
 
 7th. We have already spoken of a tax on assets, which include public 
 securities. But the tax on those securities merits special notice. We 
 do not now advert to its impolicy as- affecting that firm confidence 
 which this class of. securities have enjoyed; nor to the injustice of a 
 tax on Confederate securities by the Government which proffered the 
 contract, and thus changes its terms. But we must remark that it 
 
31 .. 
 
 seriously affects the income of banks, because ordinary banking is 
 nearly suspended. The mass of bank investments consist of public 
 securities. They must for some time be the chief source of income, 
 and a tax which takes away the greater part, and in some instances, 
 the whole of the interest, is, of course, disastrous to the hopes and 
 reasonable expectations of stockholders. 
 
 8. The tax 'on coin seems both impolitic and unjust. Under present 
 circumstances the coin held by banks is entirely without profits to 
 them. In ordinary times coin is profitable only relatively, that is, by 
 the operations which it authorizes. It is part of the provision for 
 maintaining the convertibility of paper, and preserving the standard 
 of value. What the banks now hold, has been kept in deference to 
 sound views upon this subject, which, upon the restoration of peace, 
 will be generally approved. And they have held it under strong 
 temptations to part with it at extraordinary premiums. Surely, then, 
 it ought not to be taxed. The .Legislature of South Carolina, regard- 
 ing the coin of the banks as having relation to their issues, passed an 
 act in December last prohibiting "them to sell or dispose" of their 
 coin, except to the State or the Confederate States. Our banks are 
 thus obliged to hold their coin without present use of it, and are yet 
 required to pay a heavy tax upon it. 
 
 9. The banks of the Confederate States, at a meeting at Atlanta in 
 June, 186 I, resolved to receive and payout treasury notes. They 
 thus aided in promoting the currency of these notes, which enabled 
 the Government to provide for the exigencies of "the war. And they 
 have continued to receive and pay out treasury notes, during a pro- 
 gressive depreciation. We would not say that the banks derive no 
 benefit from using this currency. It was our only currency, and for 
 some time large operations were carried on with it. But the result 
 has been that probably nine-tenths of their discounted paper have been 
 paid in it. The proceeds of property sold at many times its ordinary 
 value, have, been thus applied, and the banks have uniformly 
 acquiesced in this general conynmutation, by which they have been 
 losing more or.less by the depreciation, according to the time when 
 the payments were made. A high duty and a deep responsibility 
 rested upon the banks. From their relatiftn to the currency, they 
 felt the necessity and duty of sustaining it, and they have never 
 added to its waning credit. The only remuneration they have had 
 has arisen from the interest on tjie investments they were enabled to 
 make of the large sums received from depositors and paid in by their 
 debtors. 
 
 A review of the course of the banks of the Confederacy leads us 
 to hope that they are not without a just claim to careful consideration 
 in the legislation of the country. It is to be remembered, too, that 
 they represent individual interests entitled to regard, a large propor- 
 tion of our* bank stocks being held by persons who are out of the cir- 
 cle of trade, who cannot manage their own affairs, and are dependent 
 for support or comfort chiefly on their income from dividends and 
 interest. 
 
 Lastly. We make, in this appeal, no reference to constitutional 
 
32 
 
 principles and right?,. Whatever our opinions of the correctness or 
 policy of the late financial measures, they were intended to promoto 
 the common good, under very peculiar exigencies. We have sub- 
 mitted facts, and the economical views which appear to us to bear 
 upon the subject before us. Oar banks have no desire to avoid a just 
 share of the public burthens. The resolution by which the under- 
 signed were appointed to address you, indicates their judgment of 
 what that share ought to be at this time, viz.: A tax of five^per cent, 
 upon the capitals of the banks, without taxing specific portions of 
 property or assets, and 'without a tax upon shareholders. And this, 
 is a measure of taxation, which we suggest, the exigency of the 
 period may require, but which could not be sustained. The profits 
 of the past two years furnish no standard for the future. 
 We have the honor to be, very respectfully, 
 
 Your obedient servants, 
 DANIEL RUVENAL, v 
 WILLIAM WHALEY, } Committee. 
 RUFUS M. JOHNSTON, S 
 
REPORT OP COMMISSIONER OF TAXES. 
 
 Office Commissioner of Taxes, ). 
 Richmond, April 29, 1864. . J 
 
 Hon. C. G. Memminger, 
 
 Secretary of the Treasury : 
 
 Sir : I have the honor to present, very briefly, a few suggestions 
 in reference to the tax law, which, I think, deserve the early a^d 
 attentive consideration of Congress at its approaching session : 
 
 1. Section sixteen of the act of 1863, as amended and passed 17ta 
 February, 1864, was re-enacted without alteration. It was evidently 
 the intention of Congress that by it the income, money, &c, qf 
 churches, hospitals, &c, should be exempted from taxation under any 
 law, but the effect of the language used in that section is to restrict 
 its application to taxation under the provisions of that act. The 
 words used are, " shall be exempt from taxation under the provisions 
 of this act." I would, therefore, recommend an amendment making 
 it applicable to taxation under any act of Congress. 
 
 2. Much difficulty and annoyance havebeen experienced by -reason 
 of the ambiguity of the wording of the first proviso of paragraph 1, 
 section 1 of the new tax act. It is declared thereby that " from this 
 tax on the value of property employed in agriculture, shall be 
 deducted the value of the tax in kind, derived therefrom," &c. But 
 we are left in dtmbt, so far as the language is concerned, as t.j 
 whether it is the value of the tithe of 1863 or 1864 that is to be de- 
 ducted; but when we come to examine the reason of the law, there is 
 no doubt but that the tithe of 1864 is intended. The tax in kind for 
 1863 was all the tax to which the property producing the tithe was 
 subjected. That was an equivalent for all other taxes as regards the 
 property employed in agriculture, and that was the tax for last ye&jr 
 which the farmer had to pay. If he is allowed to deduct that tas 
 from the money tax imposed on his property this year, it will be 
 equivalent to a remission of his taxes for 1863,* and Congress cer- 
 tainly did not intend any such thing. I therefore propose &a 
 amendment that the tithe to be deducted is that of 1864, and that 
 collections in such cases shall be suspended until sufficient time c&n 
 be had for the delivery of the same. 
 
 S 
 
34 
 
 5. By section 2 of the new tax act. a tax of five per cent, is levied 
 onfall j?ha res in any bank, railroad or other company, and thus, by 
 tbe terms of the law, a tax is laid oh the whole- capital. Again,.by 
 section 3 a tax is laid on the whole assets of the company, including, 
 of course, those in which the (apital has been invested. It is scarcely 
 deemed possible that Congress intended such result, but the act fur- 
 Rishes no means of arriving at a different interpretation. It was, 
 therefore, detei ■mined to leave the question open till the meeting of 
 Congress, and to requtfe returns to be made by all such companies or 
 corporations as would suit aither interpretatipn. I.t is respectfully ' 
 proposed that Congress amend the act so as to relieve them of tho 
 fax imposed by paragraph II, section 3, and to require the companies 
 or corporations themselves to make the return and pay the tax, and 
 in such case to exempt the individual'stockholders. 
 
 4. It is held by the department that all manufacturers, miners, 
 colliers, or coal miners, &c.-, who make it a business to sell their own 
 foducts by the wholesale, are wholesale dealers within the meaning 
 of paragraph VI., section 4, of the act of 1863, as amended. This 
 decision has been almost universally acquiesced in, and the tax cheer- 
 fully paid. The only instance to the contrary, so far as I have been 
 informed, is that of the Midlothian coal company, who claim exemp- 
 tion upon the ground*that they are producers, and that producers are 
 exempted from tax en the sales of their produce by paragraph VIII., 
 6»me section. Their pretensions* have been so far sustained .by the 
 district court as to award an injunction against William Green, col- 
 lector of taxes for the middle Richmond district. But the matter 
 bb.s not been finally settled, and is still sub judice. I am clearly of 
 opinion that the company are subject to the tax under the decision of 
 the department, that the produce, the sales of which are exempted, 
 was strictly intended to be agricultural produce and other articles 
 taxed in kind, and none other. Therefore, coal is not included. I 
 bring the matter to the attention of Congress, with the earnest desiro 
 that they should remove the doubt by an amendment which will in- ' 
 cliide all such in unequivocal terms. This course is just and proper, 
 and will prevent litigation and expense to the Government, as, other- 
 wise, every possible effort will be made before the courts to establish 
 the liability of said company. 
 
 6. Paragraph I., section S, new act, taxes coin, gold dust and bul- 
 lion, five per cent, on the amount. In this paragraph the only rea- 
 sonable conclusion is that by using the word " amount" instead of 
 lihe word value, Congress intended that the tax should be paid in kind, 
 0? with a part of the thing taxed. Coin, gold dust and bullion, must 
 be treated precisely in the same manner. It is contended by some 
 that the intention was to tax it at par, and that the tax should be paid 
 t'a currency This view could be applied to coin, but not to dust or 
 bullion. The tax on $100 in coin would be five dollars, in Confed- 
 erate notes. But what would be the tax on one hundred weight of 
 gold dust, under the same rule? The gold dust has a value, and its 
 value depends upon its purity. It would be impossible to tax the • 
 amount in any other way .than by taking five per cent., or one-twen- 
 
35 
 
 tieth of he dust itself, unless << amount*' in this case, means value 
 ftnd, in that event, dust and -coin must be governed b^the same rule' 
 and must be assessed at their value in Confederate notes So the tax 
 would be the same m either case. But to remove all doabt I pronose 
 that Congress amend the section so as to require the tax to be paid 'in 
 ivino. 
 
 9 Provision should be made for the speedy and certain punishment 
 of all persons who shall forcibly resist the execution of the tax laws* 
 and authority should he conferred upon the district collector to issue 
 attachments against the property of absconding tax-payers and to 
 garnishee their creditors and agents. The foregoing, arid*some other 
 proposed amendments, have been furnished you in the shape of a 
 bill for the. consideration of Congress. 1 would far her state bv 
 way of suggestion, that inasmuch as the Stste of Louisiana is cut bv 
 the Mississippi river, and much the most important portion of that 
 btate, m point of taxes lies beyond the river, and communication is 
 extremely hazardous, if not impracticable, between the two sections 
 it will be necessary for the State collector to remain on the other 
 side In that event lie could not superintend and direct, operations 
 on tms side. Would it not, therefore, be better to attach eastern 
 Louisiana to the State of Mississippi, and place the s'ame under the 
 jurisdiction of the State collector of the latter? 
 
 I append a statement showing (he amount of taxes collected and 
 paid into the Treasury by the chief collector of each State «o far as 
 reported up to this time. In regard to the trans-Missk.ippi I have 
 very little information. I have received but one report from tie Oof 
 lector of Taxes, and from that I learn that assessments and collections 
 were progressing in a satisfactory manner in all the counties not in 
 terferred with by the presence or proximity of the enemy [ have 
 received no official intelligence from Arkansas since my Ian report 
 Ihe collector for Louisiana, I presume, has crossed into thr western 
 portion of that State. He will be'required to remain there, and devote 
 his attention to that section of the State for the future; an. 1 i Q that 
 view, I think it would be well to attach eastern Louisiana to the juris 
 diction of the chief collector of Mississippi. Copies- of the new tax' 
 act, the amended act, and all other acts passed by the last; Congress 
 together with the additional instructions, were forwarde i by a special 
 messenger, in (Tue time, to Judge Gray, agentf of the Treasury fur the 
 trans- Mississippi department, who, it is presumed, under the powers 
 conferrA on him, will, in future, superintend all the tax operations 
 in that department, and furnish the State collector with copies of the 
 same 
 
 7. In the States this side of the Mississippi river, the collections 
 have necessarily been much impeded in the sections affected 'by in- 
 vasion ; and there remains yet a large amount of the taxes of last 
 year uncollected, and in some portions, o^ing to the difficulties of 
 mail transportation, and the necessity for furnishing all forms and 
 blanks from this place, in consequence of the scarcity of printing ma- 
 terial throughout the country, even the assessments are fir from°com 
 pletion. Every effort has been made by this Bureau, with the earnest 
 
36 
 
 co-operation of the several State collectors, to surmount these difficul- 
 ties, and I have the satisfaction to know, that the machinery is now 
 working smoothly, and that a constant stream of revenue is flowing 
 into the Treasury. 
 
 The aggregate amount of collections thus far reported to this office 
 from these States, approximates nearly to $80, 001), 000 ; and when 
 we consider, that out of four hundred and seventy-one collection ais- 
 iricts, one hundred and thirty-three have been so much, interfered 
 with by the public enemy as to prevent any organization, and that the 
 area embraced by these districts thus exempted is occupied'by over 
 two million of population, or nearly one-third of the whole popula- 
 tion of the States, the results of the execution of the law appear very 
 satisfactory. 
 
 Statement of Collections under Act of 24th April, 1863 : 
 
 Alabama, collections reported to April 16, 1864, 
 
 $9,586,001 46 
 
 Arkansas, 
 
 
 
 Florida, 
 
 " 1, 1864, 
 
 1,066,797 09 
 
 Georgia, " 
 
 " 23, 1864, 
 
 22,318,095 28 
 
 Louisiana, " 
 
 (say) 
 
 200,000 00 
 
 Mississippi, " 
 
 March 25, 1864, 
 
 1,968,244 68 
 
 North Carolina, " 
 
 April 16, 1864,' 
 
 9,925,720 33 
 
 SouthCarolina, " * 
 
 V 23, 1864, 
 
 12,565,835 23 
 
 Tennessee, " 
 
 " 23, 1864, 
 
 141,221 30 
 
 Texas, 
 
 Jan'y 31, 1864, 
 
 (say) 3,000,000 "00 
 
 Virginia, '■ * 
 
 April 29, 1864, 
 
 21,490,434 46 
 
 Aggregate, 
 
 $82,262,349 83 
 
 Respectfully submitted, 
 
 THOMPSON ALLAN, Commissioner, 
 
37 . 
 
 STATEMENT showing the Expenditures of the Government from Oc- 
 tober 1st* 1863, to March 31s*, 1864. 
 
 War Department, - - - $238,572,374 25 
 
 Navy Department, - - - 10,853,723 27 
 
 Customs, - - - ' 26,325 93 
 Civil, Miscellaneous and Foreign Intercourse, as 
 
 per Exhibit herewith, -> . - * 5,6 1 1 ,299 00 
 
 $255,063,722 45 
 
 Add amount paid out On account of public 
 debt to-wit : 
 Redemption of Treasury notes under 
 
 act cf March 9, 1861, - 92,950 00 
 
 Interest on same, - 4,047 6*5 
 
 Interest on the public debt, - 1 £,9 15,4 14 94 
 Payment of principal under loan, . 
 
 act of August 19, 1861, - 1,000,000 00 
 
 Payment of principal sum bor- 
 rowed under act of May 16tfy, . 
 
 1861, - - -•'/•■. 500 00 
 
 Redemption of stock issued under 
 
 act of December 24, 1861, 545,100 00 
 
 Redemption of treasury notes called 
 
 in to be cancelled, - 113,4S8,824 00 128,046,836 55 
 
 Total, .... $383,11 0,559 04 
 
 RO. TYLER, Register. 
 Treasury Department, Register's Office, 
 April 29th, 1864. 
 
 Exhibit explaining item in the accompanying Statement of " Civil, Mis- 
 cellaneous and Foreign Intercourse. " 
 
 Compensation of officers, &c, of the Senate, - 11,000 DO 
 
 Contingent expenses of the Senate, - - 9,000 00 
 
 Compensation and mileage of Senators, - - 60,000 00 
 Compensation and mileage of members ^)f House of 
 
 Representatives, - ... - 257,732 08 
 
 Contingent expenses of' House of Representatives, ' 56,462 00 
 
 Compensation- of President of the Confederate States, 12,500 00 
 
 Compensation of Vice President of Confederate States, 4,500 00 
 Compsnsation of private Secretary and Messenger to 
 
 the President, ----- 1,91073 
 
 Contingent Itnd telegraphic expenses of executive office, 12,000 00 
 
 Compensation of Secretary 'of State,, &c, - - 2,330 83 
 
 Amount carried forward, - - 427,435 64 
 
, • 38 
 
 Amount brought forward, - - 427,435 64 
 
 Incidental and contingent expenses Department of 
 
 State, - - - - - ; 7 74 
 
 Publication and printing a'cts* and resolutions of Con- 
 gress, - - - . 5,483 89 
 Compensation of Secretary of Treasury, &c, 356,000 00 
 Incidental and* contingent expenses Treasury Depart- 
 ment, ..... 59,762 09 
 
 Additional clerks in offices of Treasurer and Assistant 
 
 Treasurer, - - - - 1,263 33 
 
 Compensation of Secretary of War, &c, - 159,997 17 
 
 Incidental and contingent expenses of War Department, 68,208 80 
 Salary, of Commissioner of Indian Affairs, * - 3,896 39 
 
 Compensation of Secretary of the Navy, - 12,165 56 
 
 Incidental and contingent expenses of Navy Depart- 
 ment, -• - - - - 8,000* 00 
 
 Compensation private secretary of Vice President, 920 33 
 
 Compensation of Postmaster General, &c, - 41,742. 08 
 
 Incidental and contingent expenses of Postoffice De- 
 partment, - - ... 2,500 00 
 Compensation of Attorney General, &c, - 4,113 06 
 Incidental and contingent expenses of Department of 
 
 Justice, - - - - 2,750 00 
 
 Salary of 'Superintendent of Public Printing, - 2,752 46 
 
 Purchase of paper for printing of Congress and Exec- 
 utive Departments, - - - - 25,321 85 
 
 Printing for several executive departments, - 146,068 99 
 
 Rent of executixe buildings and President's house, 16,686 86 
 
 Salaries of Governor and Commissioner of Indian af- 
 fairs, ..... .1,865 00 
 
 Salaries of consuls and commercial agents, - 10,317 00 
 
 Salaries of Commissioners and Secretaries, 54,561 26 
 
 Salaries of judges, attorneys, marshals, &c, - 78,180 40 
 
 Comjfcnsatitn of officers and Clerks of House of Rep- 
 resentatives, ----- 10,62-5 00 
 
 To defray expenses incurred in transportation of coin 
 
 belonging to New Orleans banks, -* 559 00 
 
 Incidental expenses of Treasury Department west of 
 Mississippi, - - - - - 
 
 Incidental and contingentexpenses of Foreign Inter- 
 course, - -„' - - - 
 Compensation of officers of mint and independent trea- 
 sury, 
 Wages of assesors; &c, of war tax, - - 
 Salaries of chief and sub-collectors of war tax, 
 For the purchase of coin, - - - 
 Compensation of three Commissioners under sequestra- 
 tration act, - j 
 
 Amount carried forward, 
 
 2,000 
 
 00 
 
 10,871 
 
 63 
 
 " 23,150 
 
 12 
 
 666 
 
 85 
 
 .17,144 
 
 33 
 
 2,425 
 
 00 
 
 1 
 
 
 6,379 
 
 01 
 
 1,568,730 
 
 75 
 
39 
 
 Amount brought forward, 1,568,730 75 
 
 To carry into effectan "Act authorizing exchange bonds 23, 1 4 1 9 
 
 Act authorizing the exchange of bonds, &c, - 2,492,000 00 
 
 Engraving and printing Treasury notes, 
 
 Transmission of Confederate. States fund?, 
 
 Travelling expenses for detections of persons engaged 
 in passing forged Treasury notes, 
 
 Compensation of agents of telegraph lines, 
 
 Salaries' of clerks, and incidental expenses of tax-col- 
 lectors, 
 
 Transfer of funds to foreign parts, 
 
 Patent funds, 
 
 Salaries of officers, printing, &c, in collecting tax en, 
 
 To pay State of .Alabama for steamer ^Florida,'' 
 
 Necesities, exigencies, &c, 
 
 Advertising and other expenses incident to funding of 
 Treasury notes, 
 
 Amount required to build fire-proof vaults, &c, 
 
 Total, 83,61 i t »99JD 
 
 * 
 
 4ol,4i>5 ; 
 
 27 
 
 93,600 
 
 73 
 
 5,924' 
 
 *4t 
 
 40,000 
 
 CO 
 
 29 
 
 65 
 
 3,537 
 
 cO 
 
 • 4,273 
 
 27 
 
 SG0,0tfO 
 
 oo 
 
 90,000 
 
 ' ) 
 
 464,945 
 
 66 
 
 10,019 
 
 64 
 
 3,105 
 
 79 
 
 STATEMENT showing the aggregate of the bilances standing to (A* 
 credit of Appropriations made for the service of the War and Navy De- 
 partments, and for Civil and Miscellaneous Expenses, respectively, an 
 the books of the Treasury, March 31, 1864 : 
 
 War Department, „ - - 502,329,110 21 
 
 Navy Department, - - - - • 33,046,775 79 
 
 Civil and Miscellaneous, including Customs, - 72,865,683 89 
 
 Total, $608 ,241,56919 
 
 RO. TYLER, Register. 
 Treasury Department, Register's Office, 
 April 29, 1864. 
 
40 
 
 STATEMENT showing the amount of Call Certificates issued from Oc- 
 tober \si, 186*3, to March 31s/, 1864 : 
 
 Act of March 23rd, 1863, fo*r per cent. 1,855,000 00 
 
 Act of March 23rd, 1863. five per cent., ^ 45,834,100 00 
 
 $47,659,100 00 
 
 Note. — The act authorizing the issue of the Call Certificates au- 
 thorized an appropriation to redeem thein. The'probability is that 
 nearly the whole amount issued has been redeemed by the treas- 
 urer and depositaries ; but as no returns have reached this office on 
 tliis account, the fact cannot be formally stated. 
 
 RO. TYLER, Register. 
 Treasury Department* Register's Office, 
 * April 29, 1864. 
 
 STATEMENT showing amount of Treasury notes issued under act of 
 February Xlth 1864, up to and including the 3i)th of April, 1864: 
 
 Denominations : ' • 
 
 Tens, . --.\... 13,280,000 00 
 
 Twenties, - - .. 1,936.000 00 
 
 ^fties, - . . 8,460,000 00 
 
 hundreds, . - 14,400,000 00 
 
 Five hundreds, - - , - 10,000,000 00- 
 
 $48,076,000 00 
 
 Treasury Department, Register's Office, 
 .April $0, 1864. 
 
 RO. TYLER, Register. 
 
 STATEMENT showing amount %f bonds and stock issued under the 
 
 Several acts authorizing the same, from October ]st, 1863, to March 
 $Ut, 1364: 
 
 • 
 
 Act of May 16, 1861, 8 per cent,, - - 273,400 .00 
 
 " April 12,* 1862, " ... 5,000 00 
 
 " -February 20, 1863, " - - 15,431,100 00 
 
 " " " 7 per cent., - 23,572,950 00 
 
 44 March 23, 1863, 6 per cent., -' - 11,624,200 00 
 
 " April 30, 1863, 8 per cent., . - - 6,358,000 00 
 
 • Total, - - -' - ' $57,2 64,650 00 
 
 RO? TYLER, Register. 
 Treasury Department, Register's Office, April 29, 1 864. 
 
4\ 
 
 STATEMENT showing the amount of treasury notes issued under all 
 acts (except act of February 17, 1864,) authorizing the same, up to and 
 including the 30th of April, 1864, with amounts redeemed and outstand- 
 ing. 
 
 
 • 
 Issued. 
 
 Redeemed*. 
 
 Outstanding. 
 
 Act of March 9, 1861, interest 
 bearing notes, $3 65 
 
 $2,021,100 00 
 17,347,955 00 
 
 ' 291,961,830 00 
 
 • 
 
 122,640,000 00 
 5,600,000 0.0 
 
 138,056,000 00 
 .2,344,800 00 
 
 *514,032,000 00 
 
 3,028,520 00 
 
 915,768 50 
 
 $1,495,150 00 
 
 $525,950 00 
 
 8,175,375 00 
 
 150,927,121*00 
 
 99,981,900 00 
 
 Act of May 16, 1861, two 
 years after date. 
 
 '•,172,580 00 
 
 141,034,709 00 
 
 22,658,100 00 
 
 1,102,382 00 
 
 126,159,960 50 
 
 • 
 
 44,737,956 75 
 
 Act of August 19, 1861, gene- 
 ral currency 
 
 Act'of April 17, 1862, interesi 
 bearing notes, $7.30 
 
 Act of April 17, 1862, denom- 
 inations of $1 and $2.. 
 
 4,497,618 00 
 
 Act of October 13, 1862, gene- 
 ral 'currency 
 
 Act of Oelober 13, 1862, de- 
 nominations of $1 and $2... 
 Act of March 23, 1863, gene- 
 
 114,240,839 50 
 
 Act of March 23, 1863, denom- 
 inations of $1 and $2 
 
 
 Act of March 23, 1863, denom- 
 inations of 50 cents 
 
 473,233,321 75 
 
 
 
 Total 
 
 1,097,942,963 50 
 
 $246,360,838 25 
 
 $851,582,125 25 
 
 
 
 Note. — See exhibit hereto attached. 
 
 Treasury Depaetmbht, Register's Office. ) 
 * April 30, 1864. / 
 
 RO. TYLER, Register. 
 
 EXHIBIT showing the denominations of the non-interest bearing treasury 
 notes in the accompanying statement. 
 
 DENOMINATIONS. ' 
 
 Fifty cents...' ft $915,758 50 
 
 Ones % , 4,882,0p0 00 
 
 Twos 6.086,320 00 
 
 Fives 79,090,315 00 
 
 Tens '. 157,982,750 00 
 
 Twenties 217,425,120 00 
 
 Fifties v 188,801,400 00 
 
 Hundreds .....:.....; 318,038,200 00 
 
 Total $973,28 1,863 50 
 
 Interest bearing notes '. $124,661,100 00 
 
 Non-interest bearing notes 973,281,863 60 
 
 '. , $r,097,942,963 50 
 
42 
 
 STATEMENT showing the funded debt of the Confederate States on the 
 Slst of March, (inclusive,) 1864; also amount of call certificates out- 
 standing. 
 
 Act of February 28, 1861, 8 per cent., - - $15,000,0(10 00 
 
 May 16,* " ' - 8,891,700 00 
 
 August 19, " - 100,0()ii,0(i0 00 
 
 April 12, 186-2, *•< - - 3,1*2,850 00 
 
 February 20, 1863, " . - - 95,763, 700 00 
 
 " " 7 per cent.. - - 66,318,550 00 
 
 March 23, 6 S« - 11,646,200 00 
 
 " April 30, " "" " cotton interest 
 
 coupons, ' - - - - 8,393,000 00 
 
 Add^nterest bearing treasury nofes issued- under act 
 of April 17, 1862, made bonds per act of February 
 17, 1864, ..... 99,996,400 00 
 
 $409,192,400 00 
 To which add tha following call certificates, issued 
 
 and outstanding, to wit : • 
 
 Act of Dec. 24,' 1861, 6 per rent,, $ }:»,^fl, 170 
 Match 23, 1863, 4 " ? ,825,' 410 
 
 5 " 72,074,10'. 
 
 114,338,270 00 
 
 Total, - - * - - $523,530.6 7.0 00 
 
 Note. — As the call certificates have been redeemed from money in 
 the hands of the treasurer* and depositaries, <fnd refunded by stated 
 account, this office cannot ascertain what has be'bn taken up other- 
 wise than through this channel; neither can it s f r«te the amount which 
 has assumed the character of permanent bonds, 
 
 RO. TYLER, Register. 
 Treasury Department, Register's Office, 
 
 April 30, 1864. 
 
 STATEMENT exhibiting the unfunded debt of the Co-federate States, as 
 shown by the amount of treasury notes outstandit g on 3\st March, 1 864. 
 
 Act of March 9, 1S61, 3.65 interest notes, - $534,500 00 
 
 " May 16, <; two year notes, - - ' 8, 204,575 00 
 
 " August 19, 1861, general currency, » - 154,356,631 00 
 
 " April 17, 1862, denomination $1 and $2, 4,516,509 00 
 
 Amount carried forward, - - $167,612,215 00 
 
43 
 
 Amount brought forward, - $167,612,215 00 
 
 Act of October 13, 1S62, general currency, denom- 
 ination $1 and '$2, 1 . 118,997,32150 
 
 March 23, 1863, general currency, denomi- 
 nation $1 and $2, and 50 cents, - 511,182,566 50 
 
 . TotaI > " . - - - - $797,792,103 00 
 
 Note.— As noted in former statements on the same subject, it is 
 deemed proper to add that the foregoing is based, not upon what has 
 actually been funded with the treasurer and the several depositaries, 
 but upon the amount redeemed in pursuance of stated account and 
 warrant of the Secretary of the Treasury. 
 
 „ ■ * "BO.- TYLER, Register. 
 
 'lREASURY Department,* Register's Office, 
 April 30, 1864. 
 
 + 
 
ESTIMATES OF APPROPRIATIONS 
 
 REQUIRED FOR THE 
 
 SUPPORT OF THE GOVERNMENT 
 
 For the period from July 1 to December 82, inclusive, 1864 
 
 Legislative. 
 
 For compensation and mileage of members and dele- 
 gates of the House of Representatives, 200,000 00 
 
 For compensation ot officers and others employed in 
 the service of the House of Representatives, 5,625 00 
 
 For contingent expenses of the House of Repre- 
 sentatives, ' • 4Q,000 00 
 
 For compensation and mileage of members^ 
 •of the Senate, * | no ee- 
 
 For compensation of officers and clerks )timates 
 of the Senate, ] received. 
 
 For contingent expenses of the Senate, J 
 
 Executive. 
 
 For compensation of President of the Confederate 
 
 States, * 12,500 00 
 
 For compensation of Vice President of the Confede- 
 rate States, 3,000 00 
 
 For compensation of the private secretary and mes- 
 sengers of the President, 1,350 00 
 
 Amount carried forward, $262,475 00 
 
4G 
 
 Amount brought forward, §262,475 00 
 
 For compensation of private secretary of Vice Presi- 
 dent, 500 00 
 
 For contingent and telegraphic expenses of the 
 
 executive office. ■ 20,000 00 
 
 Treasury Department. 
 
 For compensation of the Secretary of the Treasury, 
 Assistant .Secretary, Comptroller, Auditors, 
 Treasurer and Register, and clerks, messengers, 
 watchmen -and laborers in the Treasury Depart- 
 ment, '48-1,562 50 
 
 For incidental and contingent expenses of the treas- % 
 
 ury department. 50,000 00 
 
 For interest on the public debt, 20,0l)0;000 00 
 
 Fcr engraving and printing treasury notes, bonds 
 
 and certificates of stock, and paper for the same, 200,000 00 
 
 For the payment of principal, under loan of August 
 ! 10, 1861, this sum being amount due and payable 
 on the 1st of January, 1865 1,393,900 00 
 
 For rent of Executive buildings and President's 
 .house, 20,000 00 
 
 For advertising and other expenses incident to fund- 
 ing treasury notes, 300,000 00 
 For compensation of the agent of the treasury 
 department west of the Mississippi river, Auditor, 
 Comptroller, clerks and messengers in their bu- 
 reaus, 25,000 00 
 
 For incidental and contingent expenses of the treas- 
 ury service, west of the Mississippi river, 20*000 00 
 
 For travelling #nd other expenses incident to the 
 detection of persons engaged in preparing and 
 passing forged treasury notes, 5,000 00 
 
 For salary, clerk hire and other expenses* of agent 
 
 of Erlangir loan in Paris. 10,000 00 
 
 War Department. 
 
 For compensation of the Secretary of War, Assis- 
 tant Secretary, chief of bureau, clerks, messen- 
 gers, &c, in the War Department, . 205,000 00 
 
 For incidental and contingent expenses of the War 
 
 Department, 125,000 00 
 
 For compensation of commissioner and chief clerk 
 of the Indian office, and incidental expenses of the* 
 bureau, . 9,250 00 
 
 Amount carried forward, $23,130,687 50 
 
47 • 
 
 Amount brought forward, '$23,130,687 50 
 
 Forcontingent expenses of tike Adjutant and In- 
 spector General's Department, 25,000 00 
 
 For incidental and contingent expenses of the army, 100,01)0 00 
 
 For amount required to comply with treaty stipula- 
 tions entered into between the Confederate States 
 and certain Indian tribes, 92,200 00 
 
 For to meet the incidental expenses of the public 
 
 servico within the Indian tribes, 50,000 00 
 
 m Quartermaster's Department. 
 
 For pay of officers of the army, volunteers and 
 
 militia, 74/249,951 00 
 
 For service of the Quartermaster's department, 171,911,197 00 
 
 For pay for horses killed in battle, under act No. 48, 
 
 section 7, and for which provision is to be made, ■ 250,000 00 
 For pay for property pressed into the service of the 
 
 Confederate States, under appraisement, said 
 
 property having been either lost or applied to the 
 
 public service, ' 300,000 00 
 
 • Commissary Department. 
 
 For the purchase of subsistence stores, and commis- 
 sary property, 177,694,000 00 
 
 Ordnance Department.. 
 
 For the ordnance service in all its branches, 25,000,000 00 
 
 For the nitre and mining service, ' 6,800,000 00 
 
 Engineer Department. 
 For the engineer service, 10,000,000 00 
 
 Medical Department. 
 
 For pay of private physicians employed by contract, 250,000 00 
 For pay of hospital steward,* 100,000 00 
 For pay of nurses and cooks, not enlisted or volun- 
 teers, 350,000 00 
 For pay of matrons, assistant matrons and ward 
 
 matrons, 350,000 00 
 
 For pay. of ward masters, 200,000 00 
 
 For pay ot hospital laundresses, 150,000 00 
 
 For purchase of hospital clothing, 500,000 qp 
 
 For purchase of alcoholic stimulants, 3,120,000 00 
 
 Amount carried forward, $494,623,035 50 
 
• I 4S 
 
 Amount brought forward, $49 4,623,035 50 
 
 For purchase of medical and hospital supplies, 11,200,001) 00 
 
 t For establishment and support of military hospitals, 100,000 00 
 
 Navv Department. 
 
 • 
 
 For compensation of the Secretary of the Navy, 
 
 clerks and messenger in his office, 24,621 03 
 For incidental and contingent expenses of the Navy 
 
 Department, 15,000 00 
 
 For pay of the navy, 1,6^7,384 75 
 For provisions and clothing in the paymaster's de- ' 
 
 partment, 2,051,500 00 
 For construction of iron-clad vessels in the Confed- 
 erate States, 2,000,000 00 
 For ordnance and ordnance stores, 1,400/100 00 
 For repairs of vessels, 300,000 00 
 For equipment and stores of vessels, 500,000 00 
 For construction of sub-marine batteries, 250,000 00 
 For contingent enumerated, 800,000 00 
 For medical supplies and surgeon's, necessaries, 360,000 00 
 For support of the marine corps, 711,418 00 
 
 State Department. 
 
 For compensation of the Secretary of State, clerks, 
 
 messenger and laborer, 7,014 00 
 
 For salaries of commissioners and 'secretaries, 31.20.0 00 
 
 For salaries of consuls and commercial agents, 1,700 00 
 For incidental and contingent expenses of foreign 
 
 • intercourse, ! . 5,000 00 
 
 Department of Justice. 
 
 Eor compensation of Attorney General, Assistant 
 
 Attorney General, clerks and messengers, 10,025 26 
 
 For incidental and contingent expenses of the De- 
 partment of Justice, 2,500 00 
 
 For compensation of Superintendent of Public 
 
 Printing, clerk and messenger, 5,316 32 
 
 For compensation of Governor and Commissioner of 
 Indian Affairs, secretary, judges, attorney and 
 marshal of Arizona Territory, 4,650 00 
 
 For incidental and coniingent expenses of Arizona 
 
 Territory, to be expended by the Governor, 500 00 
 
 For the publication and printing of the acts and re- 
 
 • solutions of Congress, • 5,000 0.0 
 
 • • 
 
 Amount carried forward, $516,055,864 86 
 
49 
 
 Amount brought forward, 
 For printing, binding and ruling for both houses 
 
 of Congress, including printing of the laws in 
 
 book form, 
 For printing, binding and ruling for the several 
 
 Executive Departments, 
 For the purchase of paper for the several Executive 
 
 Departments and Congress, 
 For salaries of judges, attorneys and marshals, and 
 
 incidental and contingent expenses of courts, 
 For compensation of three commissioners appointed 
 
 under the sequestration act, and for clerk hire 
 
 and contingent expenses, 
 
 $516,0o5,S64 86 
 
 . 10,000 00 
 
 150,000 00 
 
 75,000 M 
 
 80,000 00 
 
 • 
 
 5,000 oo 
 
 Postoffice Department. 
 
 43,339 00 
 
 5,000 00 
 
 78,250 no 
 
 15,991 40 
 
 23,000 
 
 For compensation of the Postmaster General, chiefs 
 of bureau, clerks, messengers, watchmen and la- 
 borers, 
 
 For incidental and contingent expenses of the Post 
 office Department, 
 
 For compensation of agents, cost of materials, and 
 constructing and repairing telegraph lines, 
 
 For compensation of the agent for the Postoffice 
 Department of the country west of the Missis- 
 sippi river," and ten clerks, including deficiency 
 to* 30th June*, 1864, 
 
 For inciderital and contingent expenses of the Post- 
 office Department west of the Mississippi, 
 including. deficiency to 30th June, 1864, 
 
 Aggregate, 
 
 Legislative, 
 
 Executive, (salary President, &c.,) 
 
 Treasury Department, 
 
 War Department, 
 
 Navy Department, 
 
 State Department, 
 
 Department of Justice, 
 
 Postoffice Department, 
 
 Total, 
 
 RO. TYLER, Register, 
 Treasury Department, Register's Office, ■ 
 April 30, 1864. 
 4 
 
 00 
 L 
 
 
 $516,541,448 
 
 26 
 
 Recapitulation. 
 
 » 
 
 
 
 245,625 
 
 00 
 
 pt, <fcc.,) 
 
 37,350 
 
 oi) 
 
 
 • % 22,508,462 
 
 50 
 
 • 
 
 483,131,598 
 
 00 
 
 
 10,059,923 
 
 7S 
 
 
 44,914 
 
 00 
 
 
 347,991. 
 
 58 
 
 
 165,583 
 
 40 
 
 
 $516*541,448 26 
 
50 
 
 EXECUTIVE DEPARTMENT. 
 
 C. S. A., Executive Department, > 
 Richmond, Va., April 21, 1864. S 
 
 To the Honorable Secretary of the Treasury : 
 
 Sir : I have the- honor to submit the following estimate of funds 
 required to meet the expenses of the President's office during the six 
 months ending December 31, 1864, to wit: For the "contingent 
 and telegraphic expenses of the Executive Department," for the six 
 months ending December 31st, 1864, twenty thousand dollars, 
 ($20,000.) 
 
 Very respectfujly, your obedient servant, 
 
 BURTON N. HARRISON, 
 
 Disbursing Agent, 
 
 SENATE. 
 No estimates for the Senate submited. 
 
 HOUSE OF REPRESENTATIVES. 
 
 »5K, > 
 
 ■ 
 
 House of Representatives, Clerk's Office, 
 
 Richmond, April ^5, 1864 
 
 Hon C. G. Memminger, 
 
 Secretary of the Treasury : 
 
 Sir : I have the honor to submit the following estimates for appro- 
 priations required for the House of Representatives for, six months 
 ending December 31, 1864, viz. : 
 For pay and mileage of members and delegates of the 
 House of Representatives, two hundred thousand 
 dollars, $200,000 00 
 
 Compensation of officers of the House of Representa- 
 tives, five thousand six hundred and twenty-five dol- 
 lars, • « 5,625 00 
 Contingent expenses of the House of Representatives, 
 
 forty thousand dollars, 40,000 00 
 
 Total,. J $245,625 00 
 
 Very respectfully, 
 
 A. R. LAMAR, 
 Clerk and Disbursing Officer. 
 
.51 
 
 STATE DEPARTMENT. 
 
 APPROPRIATIONS required by the Department of State for ih$ 
 six months ending December 31, 1864. 
 
 For foreign intercourse : 
 
 Salaries of four commissioners, $24,000 00 
 
 And four secretaries, 7,200 00 
 
 $31,200 00 
 
 [References: Secret acts Provisional Congress, 13th 
 
 and 27th February, 1861, (Nos. 7 and 39,) and act 
 
 August 20, 1861, (No. 226).] 
 
 Salaries of two commercial agents, 1,700 00 
 
 [Act No. 74 of March 15, 1861. J 
 
 Incidental and contingent expenses of foreign inter- • 
 _ course > 5,000 00 
 
 *or salary of Secretary of State, [act Nos. 
 
 23 and 24 of February 21, 1861,] 3,000 00 
 
 For salary of chief clerk, [acts No. 53 of 
 
 March 7, 1861, and ch. 47 of October 13, 
 
 1862 >1 875 00 
 
 For salary of one clerk, [same references,.] 750 0U 
 
 And compensation as disbursing officer, 100 f > 
 
 [Act May 16, 1861, (No. 130,) and April 
 
 29, 1863, (ch. 49)] 
 For salaries of two clerks, [act of March 7, 
 
 1861, (No. 53,) and of October 13, 1862, % 
 
 ( ch - 47 )J 1,500 00 
 
 For salary of one messenger, [same refer- 
 
 nces >] , 375 00 
 
 For salary of one laborer, [same references 
 
 and ch. 49 of April 29, 1863.] 414 00 
 
 7,014 00 
 
 J. P. BENJAMIN, 
 
 Secretary of State, 
 
 POST OFFICE DEPARTMENT. 
 
 
 The estimates of the Post Office Department are attached to th< 
 report of the Postmaster General, 
 
52 
 
 DEPARTMENT OF JUSTICE. 
 
 C. S. A., Department of Justice; > 
 Richmond, Fa., April 21, 1864. J 
 
 To the President : 
 
 Sir: I have»the honor to submit the following estimates o{ 
 expenditures for this department, frpm July 1st to December 31st. 
 1864, inclusive : 
 
 1. For salaries of Attorney General, Assistant Attor- 
 ney General, clerks and messenger, % 10,025 26 
 
 2. For contingent expenses of department, 2,600 00 
 
 3. For salaries of judges, attorneys, and incidental 
 
 and contingent expenses of courts, 80 f 00Q 00 
 
 4. For salaries of three commissioners under the 
 sequestration act, for clerk hire, and incidental and 
 contingent expenses of the board, 5,000 00 
 
 5. For salaries of Governor and Commissioner of 
 Indian Affairs, of secretary and of judges, attorney 
 
 and marshal of Arizona Territory, 4,650 00 
 
 6.. For contingent expenses of said territory, to be 
 
 expended by the Governor, 500 00 
 
 7. For salaries of Superintendent of Public Printing, 
 
 clerks and messenger in his office, 5,316 32 
 
 8. For printing, ruling, and binding for the several 
 Executive Departments, 150,000 00 
 
 9. For printing, ruling, and binding, for»both Houses, 
 of Congress, including the printing of the laws in 
 
 the authorized form, and the jourpal of Congress, 10,00(1 00 
 
 iff For the publication and printing of the acts and 
 
 resolutions of Congress, 5,000 00 
 
 1 1 . For the purchase of paper for the several Executive 
 
 Departments and Congress, 75,000 00 
 
 Respectfully, your obedient servant, 
 
 GEO. DAVIS, 
 
 Attorney General. 
 
 TREASURY DEPARTMENT. 
 
 ESTIMATES OF APPROPRIATIONS required for the service of 
 the Treasury Department for the six months ending December 31s/, 
 1864. . 
 
 jFor advertising and other expenses incident to funding 
 
 treasury notes, three hundred thousand dollars, $300,000 00 
 
5S 
 
 For engraving and printing treasury notes, bonds, &c, 
 
 two hundred thousand' dollars, 200,000 00 
 
 For interest on the public debt, twenty millions of 
 
 dollars, 20,000,000*00 
 
 For payment of principal, loan August 19, 1861, due 
 January 1, 1865, one* million three hundred • and 
 ninety-three thousand nine hundred dollars, 1,393,900 00 
 
 For rent of executive buildings and President's houae, 
 
 twenty thousand dollars, 20,000 03 
 
 For compensation of Secretary o? the Treasury, Assist- 
 ant Secretary, comptroller, auditors, treasurer, and 
 register, and clerks and messengers, four hundred 
 and eighty-fpur thousand five hundred and sixty-two 
 dollars, and fifty cents, 4S4 ? 562 59 
 
 For incidental and contingent expenses of Treasury 
 
 Department, fifty thousand dollars, ' . 50,000 00 
 
 ESTIMATE OF APPROPRIATION required for Compensation oj 
 t/i£ Secretary of the Treasury, Assistant Secretary, Comptroller, Audi- 
 itor, Treasurer, and Register, and Clerks and Messengers in the Treas- 
 ury Department, for six months, ending December 31, 1864 : 
 
 
 
 For compensation of Secretary of Treasury, 
 
 For compensation of Assistant Secretary of Treasury, 
 
 For compensation of one chief clerk, at $1,750 per 
 
 annum, 
 For compensation of one disbursing clerk,- at $200 per 
 
 annum, 
 For compensation of eight clerks, at $1,500 per annum, 
 For compensation of one- messenger, at $750 per an- 
 num, 
 For compensation of one superintendent, at $975 per 
 
 annum, 
 For compensation of one chief of treasury note bureau, 
 
 at $3,000 per annum, 
 For compensation of four clerks., at $1,500 per annum, 
 For compensation of one chief clerk of produce loan, at 
 
 $2,500 per annum, 
 For compensation of six clerks, at $1,501) per annum, 
 For compensation of Commissioner of Taxes, at $3,001) 
 
 per annum, 
 For compensation of one disbursing cleafcpf war tax, 
 
 at $1,750 per annum, 
 For compensation of forty clerks, at $1,500 per an- 
 num, 
 
 Amount carried forward. * 
 
 * $3,000 
 1,500 
 
 00 
 00 
 
 875 
 
 00 
 
 100 
 6,000 
 
 00 
 01) 
 
 375 
 
 00 
 
 • 487 
 
 50 
 
 1,500 
 3,000 
 
 00 
 00 
 
 1,250 
 4,500 
 
 00 • 
 
 00 
 
 1,500 
 
 00 
 
 875 
 
 00 
 
 30,000 
 
 00 
 
 §54,962 
 
 5l» 
 
•54 
 
 • 
 
 Amount brought forward, 
 
 For compensation of one chief clerk, at $1,Y50 per an- 
 num, 
 
 For compensation of one comptroller, at $3,000 per 
 annum, 
 
 For compensation of -one chief clerk, at $1,750 per an- 
 num, 
 
 For compensation of twenty-four clerks, at $1,500 per 
 annum, 
 
 Tor compensation of one messenger, at $750 per an- 
 num, 
 
 For compensation of First Auditor, at $3,000 per an- 
 num, 
 
 For compensation of one chief clerk, at $1,750 per an- 
 num, 
 
 For compensation of fifty clerks, at $1,500 per annum, 
 
 For compensation of one messenger, at $750 per an- 
 num, 
 
 For compensation of one assistant messenger, at $375 
 per annum, 
 
 For compensation of Second Auditor, at $3,000 per 
 annum, 
 
 For compensation of two chief clerks, at $1,750 per 
 annum, 
 
 For compensation of one hundred and fifty clerks, at 
 $1,500 per annum, 
 
 For compensation of one messenger, at $750 per an- 
 num, 
 
 For compensation of Third Autiitor, at $3,000 per an- 
 num, 
 
 For compensation of one chief clerk, at $1,750 per an- 
 num, 
 
 For compensation of twenty clerks at $1',500 per an- 
 num, 
 
 For compensation of one messenger, at $750 per an- 
 num,* 
 
 For compensation of one assistant messenger, at $375 
 per annum, 
 
 For compensation of Treasurer, at $3,000 per annum, 
 
 For compensation of one chief clerk^ at $1,750 per an- 
 num, 
 
 For compensation of one hundred and sixty-six clerks, 
 at $1,500 per annum, 
 
 For compensation of one^ messenger, at $750 per an- 
 num, . 
 
 For compensation of one assistant messenger, at $450 
 per annum, 
 
 For compensation of Register, at $3,000 per annum, 
 
 Amount carried forward, 
 
 $54,962 
 
 50 
 
 S75 00 
 
 1,5110 
 
 00 
 
 875 
 
 00 
 
 l'S,000 00 
 
 375 
 
 00 
 
 1,500 
 
 00 
 
 875 00 
 37,500 00 
 
 375 
 
 00 
 
 . 187 
 
 50 
 
 1,5(10 
 
 QO 
 
 1,750 
 
 00 
 
 112,500 
 
 00 
 
 375 
 
 00 
 
 1,500 
 
 00 
 
 875 
 
 00 
 
 15,000 
 
 00 
 
 375 
 
 00 
 
 187 
 1,500 
 
 50 
 
 00 
 
 875 
 
 00 
 
 124,500 
 
 00 
 
 375 
 
 00 
 
 225 
 
 1,500 
 
 00 
 00 
 
 $380,062 
 
 50 
 
00 
 
 Amount brought forward, $380,1)02 50 
 
 For compensation of one chief clerk t at J 1,750 per an- 
 num, 
 
 For* compensation of one hundred and eight clerks, at 
 $1,500 per annum, 
 
 For compensation of one messenger, at $750 per an- 
 num. 
 
 For compensation of two clerks in light-house bureau, 
 * at $1,500 per annum, 
 
 For compensation of one chief clerk in treasury note bu- 
 reau at Columbia, S. Carolina, at $2,500 per annum, 
 
 For compensation of twenty-six clerks, at $1,500 per 
 annum, 
 
 Four hundred and eighty-four thousand five hundred 
 and sixty-two dollars and fifty cents, 
 
 ' Respectfully submitted to the Secretary of the Treasury. 
 
 — , Disbursing Clerk. 
 
 April 21, 1864. 
 
 875 
 
 00 
 
 81,oi)0 
 
 00 
 
 375 
 
 00 
 
 i,ioq 
 
 00 
 
 1,250 
 
 00 
 
 19,500 
 
 00 
 
 $484,562 
 
 50 
 
 4 
 
 ESTIMATE OF APPROPRIATION required for Incidental and Qm- 
 tingent Expenses of the Treasury Department, for the six months ending 
 December 31, 1864: 
 
 Fuel and gas, $5,000 per month, for October, November,* and Decem- 
 ber, $15,000 00 
 Postage on soldiers' claims and other matter, 3,000 00 
 Telegrams, 6,000 00 
 Servants' hire, $1,000 per month, 6,000 00 
 Stationery, &c, including books, paper blanks, pens, en- 
 velopes, ink, washing, &c, 20,000 00 
 
 Fifty thousand dollars, $50,000 00 
 
 Respectfully submitted to the Secretary of the Treasury, 
 
 Disbursing Cleyjgffreasury Department. 
 April 21, 1864. 
 
 APPROPRIATIONS required for Treasury Department.' 
 
 For compensation of the agent of the Treasury Department west of 
 the Mississippi river, Auditor, Comptroller, clerks, and messen- 
 gers in their bureaus, twenty-five thousand dollars, $25,000 00 
 
 Amount carried forward,. . $25,000 00 
 
Amount brought forward, $2<^0OU (Hi 
 
 For incidental and contingent tv the Treasury 
 
 service west of the Mississippi river, twenty thousand 
 dollars,. . 20,01)0 00 
 
 For travelling and other expenses incident to the detec- 
 tion of persons engaged in preparing and passing forged 
 treasury notes, five thousand dollars, 10 no 
 
 For' salary, clerk hire, and other expenses iOt" agent of 
 
 Erlangcr loan in Paris, ten thousand dollars, 10,0.00 1)0 
 
 Total amount asked for service of Treasury Department, •twenty - 
 two millions live hundred and eight thousand four hundred and 
 sixty-two dollars and fifty cents, $22-508, 162 50. 
 
 WAR. DEPARTMENT. 
 
 ESTIMATE, for the War Department and its several Bureaus, for the 
 half year commencing July 1, 1864, and endiiig December 31, 1864: 
 
 For compensation of Secretary of 'War, Assistant Secretary, Chief of 
 Bureau, Clerks, iSRfesengers, ,&<v, $205,000 00 
 
 For incidental and contingent 'expenses of War De- 
 partment, 125,000 00 
 
 For salary of Commissioner, Chief Clerk, and inci- 
 dental expenses of Indian Bureau, 9,250 00 
 
 $339,250 00 
 
 To Hon. James A. Seddon*, Secretqry of War. 
 
 Confederate States of America, j 
 
 Quartermaster General's Office, '• 
 Richmond, April 22, 1864. ) 
 
 Sir : I have the honor to submit herewith the estimates required 
 from this office, for six moMks, commencing 1st July and ending De- 
 cember 31st, 1864. £ 
 
 That for the ordinary excises of the. Quartermasters' Department 
 is marked A, and amounts to ' $172,4.61,197 
 
 . That for the Pay of the Army is marked B^ and 
 
 amotfnts to .< 74,249,951 
 
 These estimates have been prepared with great care, and while the 
 amount asked has been greatly reduced over former estimates for the 
 same period, it is believed that if the sum asked be appropriated, the 
 department will be able to meet all demands upon it for the period 
 specified. 
 
 It is proper to add, that the present fofm in which these estimates 
 
o/ 
 
 nave "been prepared, is in conformity to suggestions made by the Com 
 mittee on Finance of the Senate at the last session. 
 
 I Jim, sir, respectfully, your obedient servant, 
 
 A. E.-LAWTON, 
 
 Quartermaster General. 
 Hon. James A. Seddon, Secretary of War, 
 
 Richmond, Va. 
 
 A. 
 
 ESTIMATE of the amount required by the Quartermasters Department 
 for disbursement for the public service of that Department for six month \ , 
 commencing July 1st and ending December S\st, 1864, viz : 
 
 1ST REGULAR SUPPLIES. 
 
 For the regular supplies of the Quartermaster's Department, con- 
 sisting of fuel for the officers, enlisted men, guard, hospital, store- 
 houses, and offices ; of forage in kind for the horses, mules 
 oxen of the Quartermaster's Department, at the several posts and 
 stations, and with the armies, in the field ; and for the authorized 
 number of officers' horses, horses for the several corps of artil- 
 lery, including bedding for the animals ; §f straw for soldiers" 
 bedding; and of stationery, including blank books for thejquafr- 
 termaster's . department, cerificates for discharged soldiers, blan£ 
 forms for the pay and quartermasters' department, and for print- 
 ing of division and department orders and reports. 
 
 Fuel, $7,491,400 00 
 
 Forage, 53,153,680 00 
 
 Straw, 3,435,786 00 
 
 Stationery, 1,817,100 00 
 
 $70,897,966 00 
 
 'or the incidental expenses of the quartermaster's 
 department, consisting of postage on letters and 
 packages received and sent by officers of the 
 army, on public service ; expenses of courts-mar- 
 
 ♦ tial, and courts of inquiry, including the ad- 
 ditional compensation of judge advocates, record* 
 ers, members and witnesses, while on that 
 service, under the act March 16, 1862; ex- 
 tra pay to soldiers employed under the direction 
 of the quartermaster's department, in the erec- 
 tion of barracks, quarters, storehouses and hos- 
 pitals, in the construction of roads and other con- 
 stant labor, f^r periods of not Jess than ten days, 
 under the acts of August 4, 1862, and May 1st, 
 1863, including those- employed as clerks at di- 
 
 Amount carried forward, $70,897,960 00 
 
58 
 
 Amount brought forward, . $70,897,966 DO 
 
 vision and department headquarters ; expenses 
 of expresses to and from the frontier posts and 
 armies in the field; of escorts to paymasters and 
 other disbursing officers, and to trains where 
 military escorts cannot be furnished, expenses of 
 the interment of officers killed in action, or who 
 may die when on duty in the field or at the posts 
 on the frontiers, or at other posts and places, when 
 ordered by the Secretary of War, and of non- 
 commissioned officers and soldiers ; authorized 
 office furniture, hire of laborers in the quarter- 
 master's department, including the hire of inter- 
 preters and guides for "the army, compensation. 
 of clerks to officers of the quartermaster's de- 
 partment; compensation of forage and wagon- 
 masters ; for the apprehension of deserters, and 
 the expenses incident to their pursuit ; the pur- 
 chase of travelling fcrges, blacksmiths' and shoe- 
 ing tools, horse and mule shoes and nails, iron 
 and steel for shoeing, hire of veterinary surgeons, 
 medicines for horses and mules, picket ropes, and 
 for shoeing th« houses of the corps named. 8,685,053 00 
 
 For mileage, or the allowance made to officers of 
 the army for the transportation of themselves anC: 
 their baggage when travelling on duty without' 
 troops, escort or supplies, 60,V0' 
 
 For transportation of the army, including the hag- 
 sage of the troops, when moving either by land 
 or water ; of clothing, camp and garrison equi- 
 page, from the several depots to the troops in the 
 field ; of horse equipments and subsistence from 
 the places of purchase, and from the places of 
 delivery, under contract to such places as the 
 circumstances of the service may require them to 
 be sent ; of ordnance, ordnance stores, and small 
 arms from the foundries and armories to the ar- 
 senals, fortifications, frontier posts, and army § 
 depots ; freights, wharfage, tolls and ferriages ; 
 the purchase and hire of horses, mules and oxen, 
 and the purchase and repair of wagons, carts and 
 drays, and of ships and other sea-going vessels 
 and boats, required for the transportation of sup- 
 plies for garrison purposes; for drayagc and 
 cartage at the several posts ; hire of teamsters, 
 transportation of funds for the pay and .other 
 disbursing departments ; Jthe expenses of sailing 
 public transports on the various rivers ; and for 
 
 Amount carried forward, $79,643,004 0C 
 
59 
 
 Amount "brought forward, $79,643,004 
 
 > procuring water at such posts as from their situ- 
 ation require it to be brought from a distance ; 
 and for clearing roads and removing obstruction * 
 from roads, harbors and rivers to the extent 
 which may be required for the actual operations 
 of the troops. 40,091,390 00 
 
 BARRACKS AND QUARTERS. 
 
 For hire or commution of quarters for officers on 
 
 military duty ; hire of quarters for troops ; of 
 
 storehouses for the safekeeping of military goods ; 
 
 of grounds for summer cantonments and for tem- 
 porary frontier stations; rent and repairs of 
 
 wharves; for hutting troops; and for repairing, 
 
 altering and enlarging buildings at the established 
 
 posts; and for the purchase of materials therefor, 8,619,200 00 
 For the purchase of necessary materials for cloth*. 
 
 ing, camp and garrison equipage, and for pay for 
 
 labor, 4c, necessary to the fabrication of the 
 
 same. 43,557,603 0( 
 
 $171,911,197 00 
 
 To pay for property pressed into the seryice of the 
 Confederate States, under appraisement, and said 
 •property having been either lost or applied to the 
 public service. 300,000 
 
 To pay for horses* of volunteers killed in battle, . 
 under act No. 48, sec, 7, and for which provis- 
 ion is to be made, 250,000 0( 
 
 Total amount required, $172,461,197 
 
 Quartermaster General's Office, 
 
 Richmond, Va., April 22, 1864. 
 
 A. R. LAWTON, 
 
 Quartermaster General. 
 
60 
 
 B. 
 
 ESTIMATE of%e amount required to pay the army of the Confede- 
 rate States for six months commencing 1st July and ending Dect;n- 
 3lst, 1864. 
 
 One Corps of Artillery. 
 
 1 colonel, per month, $210, $ 2K. 
 
 2 lieutenant colonels, per month, 
 
 $185, 375 
 
 12 majors, per month, $162, 1,944 
 
 40 captains, per month, $140, 5,600 
 80 first lieutenants, per month, 
 
 $100, 8,000- 
 40 second lieutensmts, per 
 
 month, $90, * 3,600 
 
 4 assistant quartermaster?,- per 
 
 month, $140, . 560 
 4 assistant commissaries, per-' 
 
 month, $140, 560 
 
 4 surgeons, per month, $162, 648 
 8 assistant surgeons, per mo., 
 
 $110, 880 
 40 first sergeants, per month, 
 
 $20, 8W 
 
 160 sergeants, per month, $17, 2,720 
 
 160 corporals, per month, $13, 2,080 
 
 80 buglers, per month, .$13, 1 ,040 
 
 40 farriers, per month, $13, 520 
 
 40 blacksmiths, per month, $13, 520 • 
 
 -.440 privates, per month, $12, 41,280 
 
 4 quartermaster sergeants, per 
 
 month, $21, 84 
 4 sergeant majors, per month, 
 
 $21, 84 
 
 4 chief buglers, per month $21, 84 
 
 4 adjutants, per montk, $110, 440 
 
 Pay per month, $72,024 
 
 1 corps for six months, $432,144 
 
 S corps for six months, $3,457,152 
 
 One Regiment op Cavalry. 
 
 1 colonel, per month, $210, $ 210 
 ;1 lieutenant colonel, per month, 
 $185, 185 
 
 Amount carried forward, $395 $3,457, 1 52 
 
6i 
 
 Amount brought forward, $ 395 $3,457,152 
 
 1 major, per month, $162, 162 
 
 10 captains, per month, $140, 1,400 
 1" first lieutenants, per month, 
 
 $100, 1,000 
 20 second lieutenants, per mo.. 
 
 $90 1,800 
 
 1 surgeon, per month, $162, 162 
 
 2 assistant surgeons, per mo., 
 
 $110, 220 
 1 assistant quartermaster, per 
 
 month, $140, 140 
 1 assistant commissary, per 
 
 month, $140, 140 
 
 1 adjutant, per month, $110, 110 
 1 sergeant major, per month, 
 
 $21, 21 
 1 quartermaster sergeant, per 
 
 month, $21, 21 
 
 1 chief bugler, per month, $21, 21 
 10 first sergeants, per month, 
 
 $20, . 200 
 
 40 sergeants, per month, $17, 680 
 
 40 corporals, per month, $13, 520 
 
 20 buglers, per month, $13, 260 
 
 10 farrfers, per month, $13, 130 
 
 10 blacksmiths, per month, $13, 130 
 
 600 privates, per month, $12, 7,200 
 40 cents per day for use and 
 
 risk of horse, one month, 8,796 
 
 Pay for one month, $ 
 . Pay for six months, one regi- 
 ment 
 
 23,508 
 
 $141,048 
 
 Pay for six months, 175 
 
 
 regiments, 
 
 
 °4 683 40 n 
 
 
 One Regiment of Infantry. 
 
 
 
 1 colonel, per month, $195, $ 
 1 lieutenant colonel, per month, 
 
 195 
 
 •• 
 
 $170, 
 
 170 
 
 
 1 major, per month, $150, 
 10 captains, per month, $130, 
 10 first lieutenants, per month. 
 
 150 
 1,300 
 
 
 $90, 
 
 900 
 
 
 20 second lieuten^s, per mo., 
 $80, 
 
 1,600 
 
 
 Amount carried forward, $4,315 $28,140,552 
 
62 
 
 Amount brought forward, 
 
 1 surgeon, $162, 
 
 2 assistant surgeons, per mo., 
 
 $1H», 
 1 assistant quartermaster, per 
 
 month, $140, 
 1 assistant • commissary, . per 
 
 month, $140, 
 1 adjutant, per month, $100, 
 1 sergeant major, per month, 
 
 $21, 
 1 quartermaster sergeant, per 
 
 month, $21, 
 1 principal musician, per mo., 
 
 $21, 
 10 first sergeants, per month, 
 
 $20, . 
 40 sergeants, per month, $17, 
 40 corporals, per month, $13, 
 20 musicians, per month, $12, 
 600 privates, per month, $11, 
 
 Pay for one month, 
 
 Pay for six months, one regi- 
 ment, 
 
 Pay for six months, 547 regi- 
 ments, 
 
 Field and Staff. 
 
 200 generals, per month, $301, $60,200 
 200 adjutant generals, per mo., 
 
 $162, 
 300 adjutant generals, per mo., 
 
 $140, 
 400 aids-de-camp, per month, 
 
 $135, 
 J 63 brigade quartermasters, per 
 
 month, $162, 
 159 brigade commissaries, per 
 
 month, $162, 
 500 chaplains, per month, $80, 
 73 cadets, per month, $90, 
 
 Pay for one month, 
 Pay for six months, 
 
 Amount carried forward, 
 
 $4,315 
 
 IC2 
 
 $28,140,552 
 
 220 » 
 
 4 
 
 140 
 
 1 
 
 140 
 
 1U() 
 
 
 21 
 
 
 21 
 
 
 21 
 
 
 200 
 
 680 
 
 .520 
 
 240 
 
 6,600 
 
 
 $13,3S0 
 
 
 
 80,280 
 
 
 
 43,913,160 
 
 33,400 
 
 
 42,000 
 
 
 54,000 
 
 
 26,406 
 
 
 25,758 
 
 40,000 
 6,570 
 
 
 $287,334^ 
 
 1,724,004 
 
 
 $73,777,716 
 
63 
 
 Amount brought forward, $73,777,711 
 
 Signal Corps. 
 
 I major, per month, $150, $ 150 - 
 
 10 captains, per month, $130 1,300 
 10 first lieutenants, per month, 
 
 $90, . 900 
 10 second lieutenants, per mo., 
 
 $80, ' 801) 
 
 30 sergeants, per month, $17, 510 
 
 Pay for one month, $3,660 
 
 Pay for six months, 2 1 . 
 
 Pay of the officers on duty in le office cf the 
 Adjutant and Inspector General's Depart- 
 ment, the Quartermaster General's, medical, 
 engineer, ordnance, and 'subsistence depart- 
 ments, in Richmond, 45 
 
 $74,241 
 I have the honor to be, 
 
 Very respectfully, your obedient servant, 
 
 A. R. LAWTON, 
 
 Qua? icr master General. 
 
 ESTIMATE OF FUNDS required by Ordnance Department. C. S. A . 
 from 1st My, 1864, to S\st December, 1864. 
 
 " Ordnance service in all its branches," twenty-five million dol- 
 lars. « 
 
 Service of arsenals and depots, $4,500,000 
 
 Purchase and manufacture of artillery and small 
 
 arms, 5,500,000 
 
 Purchase of ordnance stores, including powder, 
 
 materials and equipments of all kinds, 5,000,000 
 
 Making cartridges, harness, equipments, ammu- 
 nition-wagons, &C, 2,000,0" 
 
 Purchase of ordnance stores abroad, 3,000,00 
 
 For service of trans- Mississippi department, 5,000,000 00 
 
 Total, $35^000,0.( 1 
 
 J. GORGAS, 
 
 Colonel and Chief of Ordnance. 
 
64 
 
 ■ 
 1 MATES of appropriations required to comply with treaty stipu- 
 lations entered into between the Confederate States and certain India?} 
 tribes. 
 
 Office of Indian Affair?, ) 
 Richmond, April 22, 1864. \ 
 
 Seminole Treaty, August 1, 1861 
 
 For permanent annuity, payable December 30th, 1864, under article 
 38, $5,000 of the same to be paid to the treasurer of the nation, to 
 be used as the general council may direct, and the residue of 
 1,000 to be paid per capita by the agent of the Seminoles to all 
 the individuals of the lotion, equally and share and share 
 alike, $25,000 00 
 
 uiRual provision for the'support of schools, paya- 
 ble December 30th, 1864, under article 38, to be 
 applied and expended under the direction of the 
 President, by the agent of the Seminoles, 3,000 t)0 
 
 annual provision for smiths and smith shops, pay- 
 able December 30th, 1864, under article 38, to be 
 paid to the treasurer of the nation, and expended 
 under the direction of the general council, 2,200 00 
 
 ': >r annual provision for agricultural assistance, paya- 
 ble December 30th, 1864, under article 38, to be 
 expended, under the direction of the President, by 
 the agent of the Seminoles, 2,000 00 
 
 132,200 01) 
 
 Reserve Indian Treaty, August 12, 1861. 
 
 For rations of provisions to be furnished the Reserve Indians, under 
 contract, from June 30th, to December 30th, 1864, $50,000 00 
 
 Camanche Treaty, August 12, 1861. 
 
 rations of provisions to be furnished the Comanches, under 
 contract, from June 30th to December 30th, ISO 1, $10,000 00 
 
 ; meet the incidental expenses of the public service within the In- 
 dian tribes from June 30th to December 30th, 1864, $50,000 00 
 
65 
 
 Recapitulation: 
 
 On account of the Seminoles, $32,200 00 
 
 On account of the Reserve Indians, 50,000 00 
 
 On account of the Comanches, 10.000 00 
 
 On account of the contingencies, 50,000 00 
 
 $142,200 00 
 
 Respectfully submitted, 
 
 S. S. SCOTT, Commissioner 
 To Hon. J. A. Seddon, Secretary of War. 
 
 ESTIMATE of fioids required in the office of the Adjutant and In- 
 spector General for the fiscal year ending December, 1864. 
 
 1 . Stationery, 
 
 2. Postage, 
 
 3. Telegraphing, 
 4 Repairs, 
 
 5. Furniture, 
 
 6. Copying for Congress, 
 
 7. Porters' hire, 
 
 8. Miscellaneous account, 
 
 I certify that the above estimat^of funds is required for this office 
 for the fiscal year ending December 31st, 1861. 
 
 S. COOI^ER, , 
 Adjutant and Inspector General C. S. A. 
 
 Adjutant and Inspector General's Ofi'tce, > 
 Richmond, April 25, 186-i. \ 
 
 $6,000 
 
 00 
 
 5,000 
 
 on 
 
 4,500 
 
 00 
 
 2,500 
 
 00 
 
 1,000 
 
 00 
 
 3,000 
 
 00 
 
 2,500 
 
 00 
 
 500 
 
 00 
 
 $25,000 
 
 00 
 
 ESTIMATE of funds required at the Nitre and Mining Bureau during 
 the six months cndi?ig 3\st December, 1S64. 
 
 Appropriation — Nitre and Mining Service. §6,800,000 00. 
 
 For purchase and manufacture of nitre, (hoir.e and . 
 
 abroad.) $2,000,000 00 
 
 Amount carried forward, $2,000,000 00 
 
e<5 
 
 Amount brought, forward, $2,000,000 00 
 
 For purchase and manufacture of lead, copper, &C., 
 
 (home and abroad,) 1,500,000 00 
 
 For purchase and manufacture of iron, &C, 3,600,000 00 
 
 For contingencies for purchase of other metals and 
 
 ninerals, 200,000 00 
 
 For trans-Mississippi department, erection of iron 
 
 furnaees and rolling mills, lead and nitre works, 
 
 and Mexican importations, 2,500,000 00 
 
 $9;80O,OOO 00 
 
 Deduct value of cotton and tobacco on hand and un- 
 expended balances, 8,000,000 00 
 
 $6,800,000 00 
 
 It is desired that the amount be appropriated under one head, viz : 
 1 Nitre and Mining Service." 
 
 J. M. St. JOHN, 
 Lieutenant Colonel and Chief of Bureau. 
 
 Nitre and Mining Bureau, 
 Richmond, April 23, 1864. 
 
 C. S, A., Subsistence Department, 1 
 Richmond, April 22, 1864. S 
 
 Hon. James A. Seddon, 
 
 Secretary of War, C. S%A. : 
 
 Sir : I have the honor to enclose herewith an estimate of funds (in 
 triplicate) required for the subsistence of four hundred thousand men 
 for the period of one hundred and eighty-three days, commencing 
 July 1, 1864, and ending January 1, 1865. 
 
 In making this estimate, the prices selected have been those fixed 
 in the last schedule of the commissioner for the State of Virginia, 
 except in the case of .bacon, which has been put at the lowest price 
 for which it is bjlieved it can be obtained. In estimating the cost of 
 the ration, sugar and coffee have not been considered, as they are now 
 issued only in lieu of bacon. 
 
 Taking the army in the department of trans-Mississippi to be one- 
 eighth (1-8) of the whole force in the field, the amount which should 
 properly be sent to that department is twenty-two million two hundred 
 and eleven thousand seven-hundred and fifty dollars, ($22,211,750.) 
 I have the honor to be, very respectfully, 
 
 Your obedient servant, 
 
 L. B. NORTHROP, 
 Commissary General, C. S. A. 
 
67 
 
 ESTIMATE OF FUNDS required for the subsistence of four hundred 
 thousand men from July 1, 1864, to January 1, 1865, (one hundred 
 and eighty-three days,) making seventy-three million two hundred thou- 
 sand rations. 
 
 Seventy-three million two hundred thousand rations at $2 per ra- 
 tion, - - -• -; -$146,400,000 
 Purchase of weights, scales, measures and stationary, 500,000 
 Provisions for prisoners of war and employees and la- 
 borers in quartermaster, engineer and nitre bureaus, 14,640,000 
 
 Add 10 per cent, for wastage, 
 
 $161,540,000 
 16,154,000 
 
 $177,694;000 
 
 Rations. 
 
 Article; 
 
 Quantity. 
 
 i^ Price. 
 
 • Amount. 
 
 80 
 
 Bacon, 
 
 40 lbs., 
 
 $4 00 per lb., 
 
 $100 00 
 
 20 
 
 Beef, 
 
 20 " 
 
 60 
 
 12 00 
 
 80 
 
 Meal, 
 
 100 '< 
 
 09 
 
 9 00 
 
 20 
 
 Flour, 
 
 30 « 
 
 13 « 
 
 3 90 
 
 v»o 
 
 Rice, 
 
 9 << 
 
 20 
 
 1 80 
 
 20 
 
 Benns, 
 
 1| pints, 
 
 06 per pint, 
 
 09 
 
 100 
 
 Vinegar, 
 
 1 gallon, 
 
 50 per gallon, 
 
 50 
 
 100 
 
 Sonp, 
 
 4 lbs., 
 
 $1 00 per lb., 
 
 4 00 
 
 100 
 
 Salt, 
 
 3 quarfs, 
 
 15 per quart, 
 
 45 
 
 100 
 
 Tobacco, 
 
 2|lbs., 
 
 .153 50 per lb , 
 
 8 75 
 
 
 $200 49 
 
 Estimated cost of ration, 
 
 00 
 
 Nothing required. 
 
 L. B. NORTHROP, Commissary General. 
 
 Conscript Bureau. 
 
 C. S. A., War Department, Engineer Bureau, ) 
 Richmond, Va. y April 22, 1864. } 
 
 Estimate for engineer service, C. S., for the six months, commencing 
 July 1st, and terminating December 31st, 1864, ten million dol- 
 lars, $10,000,000. 
 
 A. L. RIVES, 
 Colonel and Acting Chief Engineer Bureau. 
 
 No estimate deemed necessary to be submitted for loss of slaves on 
 public defences. 
 
68 
 
 Confederate States of America, j 
 Surgeon General's Office, \ 
 
 Richmond, Va., April 23, 1561. ) 
 Hon. Jas. A. Seddon, 
 
 Secretary of War, Richmond, Va, : 
 
 Sir : I Lave the honor to submit ^e enclosed estimates for funds 
 required for the Medical Departments, for the pay of hospital stew- 
 ards, nurses, cooks, &c, for the period of six months, commencing 
 June 30, 1864, and ending December 31, 1864. 
 
 This estimate is intended as a supplement to that rendered on the 
 21st instant, the necessity for so doing being the delay of the Quar- 
 termaster General in replying to communication from this office, 
 March 1st, ultimo, in which he was requested to include upon his 
 estimate the funds required for the purposes enumerated upon- the 
 enclosed papers, as said funds are disbursed by the Quartermaster's 
 Department. His reply wa3 only received yesterday, informing this 
 bureau that h% would not. estimate for said funds, and would have hern 
 referred to you &r decision, were it not feared that it iivould cause too 
 great delay in laying the estimates before Congress. The communi- 
 cation will, however, be forwarded to you in course of time, with the 
 opinion of this bureau endorsed upon it. 
 
 "V erv respectfully, your obedient servant, 
 
 8. P. MOORE, 
 Surgeon General C. S. Army. 
 
 Confederate States of America, ) 
 
 Surgeon General's Office, \ 
 
 Richmond, Va., April 21, 1864.) 
 
 ESTIMATE of funds required for the Medical Department, C. S. Army, 
 for the period of six months, commencing June $Qtk, 1364, and ending 
 December 31, 1864. 
 
 For purchase of medical and hospital supplies — 
 
 Medicines, - - - $6,000,000 
 
 Instruments, - - - 100,000 
 
 Books for hospital and regimental records, 100,000 
 Hospital stores, - - - 2,000,000 
 
 Bedding, - . 1,000,000 
 
 Furniture, dressings, &c, - 2,000,000 
 
 $11,200,000 
 
 For purchase of hospital clothing required by act of 
 Congress approved September 27, 1862, entitled An 
 act to better provide for the sick and founded of the 
 
 army, in hospitals, - 500,000 
 
 • 
 
 Amount carried forward, - ~ » $11,700,000 
 
69 
 
 Amount brought forward, - $11,700,000 
 For purchase of 312,000 gallons of alcoholic stimu- 
 lants, required for Medical Department, for medical 
 
 and hospital purposes, for an army of 500,000 men, 3,1 20,000 
 
 For establishment and support of military hospitals, 100,000 
 
 For pay of private physicians employed by contract, 250,000 
 
 Total, ----- $15,170,000 
 
 S. P. MOORE, Surgeon General. 
 
 m 
 
 ESTIMATE of funds required for the Medical Department, C. S. Army, 
 for the pay of hosjrital stewards, nurses, cooks, $c. 9 for 1 fie period of 
 six mojiths, commencing Jiine 30, 1864, and ending Dec. 31, 1864. 
 
 For pay of nurses and cooks, not enlisted or volunteers, $350,0J0 
 
 For pay of hospital stewards, - • - - 100,000 
 
 For pay of matrons, assistant matrons, and ward matrons, 5*1,000 
 
 For pay of ward masters, - tOO/HMi 
 
 For pay of hospital laundresses, ... 150,000 
 
 Total, .... $1,150,000 
 
 Incidental and Contingent Expenses. 
 
 Confederate States of America, } 
 War Department, \ 
 
 Richmond, April 27, 1864. ) 
 I estimate that there will be required for the ." contingent and in- 
 cidental expenses of the army," for the period commencing July 1st 
 and ending December 31st, 1864, the sum of one hundred thousand 
 dollars. 
 
 JAMES A. SEDDON, 
 
 Secretary of War. 
 
TO 
 
 NAVY DEPARTMENT. 
 
 [No. 1.] 
 
 ESTIMATE of the amount required for the compensation of the Secre- 
 tary of the Nat-:/, chrks and messenger in his office, from t/ie 1st of 
 July to the 3\st of December, 1864, inclusive. 
 
 For salary of the Secretary of the Navy per act approved February 
 21st, 1861, - - - - - $3,1)00 
 
 For salary of cMfcf clerk, also corresponding clerk and 
 
 disbursing agent, per act approved March 8th, 1861, 1,050 
 
 For salary of register, per act approved April 4th, 1863, 
 
 at $1,800 per annum, .... 900 
 
 For salary of four clerks on duty at the Navy Depart 
 ment, attached to the offices of orders and detail," " ord- 
 nance and hydrography," "provisions and clothing" 
 and " medicine and surgery," per sixth section of act 
 approved March 16th, 186), at $1,500 each, per annum, 3,000 
 
 For salary of one clerk at $1,500 per annum, per act ap- 
 proved January 14th, 1862, - - - - 750 
 
 For salary of two clerks, at $1,200 each, per annum, per 
 
 act approved March 8th, 1861, - - - 1,200 
 
 For salary of one clerk, at $1,200 per annum, per act 
 
 approved April 4th, 1863, - 600 
 
 For salary of one clerk, at $1,200 per annum, per act ap- 
 proved January 14th, 1862, - 600 
 
 For salary of one clerk, at $1,000 per annum, per act ap- 
 proved March 8th, 1861, - 500 
 
 For salary of one draftsman, at $1,200 per annum, per 1 
 
 act approved January 14th, 1862, - 600 
 
 For salary of one draftsman, at $1,200 per annum, per 
 
 act approved April 4th, 1863, - 600 
 
 For salary of two clerks, at $1,500 each, per annum, per 
 
 act approved February \7th, 1864, - -. - 1,500 
 
 For salary of one messenger, at $500 per annum, per act 
 
 approved March 8th, 1861, - - - - 250 
 
 Amount required to meet increase of salary authorized by 
 the act to increase the pay of certain officers and em • 
 ployees of the executive and legislative departments, 
 approved October 13th, 1862, and act amendatory 
 thereof, approved April 29th, 1863, from the 1st of 
 July to the 3!st of December, 1864, inclusive, - 1,450 
 
 $16,000 
 
 • Sixteen thousand dollars. 
 
 S. It. MALLORY, 
 Secretary of the Navy. 
 Navy Department, April 22, 1864. 
 
[No. 2.] 
 
 ESTIMATE of the amount required for compensation of the clerks in 
 the office of the Secretary of the Navy, under act fi to increase their pay," 
 approved January 30M, 1864, from the loth of May to the 3(M tf 
 June, 1864, inclusive: provided the increase be authorized by law. 
 
 For compensation of the Secretary of the Navy, clerks and messen- 
 ger in his office, --.*.. $1,689 66 
 
 One thousand six hundred and eighty-nine dollars and sixty-six 
 cents. 
 
 ESTIMATE of the-amount required for compensation of the clerks in the 
 office of the Secretary of Navy, under act " to increase their pay," ap- 
 proved January Si)th, 1864, from the 1st of July to the S\st of De- 
 cember, 1864, inclusive : provided the increase be authorized by law. 
 
 For compensation of the Secretary of the Navy, clerks and messen- 
 ger in hia- office, - i _.. . $6,931 87 
 
 Six thousand nine hundred and thirty-one dollars and thirty-seven, 
 cents. 
 
 S. R. MALLORY, 
 
 Navy Department. April 2.2, 1864 
 
 Secretary of the Navy. 
 
 [No. 3.^ 
 
 ESTIMATE of the amount required for the incidental and contingent 
 expenses of the Navy Department from the 1st of July to the 31st of 
 December, 18"64, inclusive. 
 
 For fuel, lights, stationery, telegrams, postage, furniture, labor, 
 &c., - - - . . - |15,00Q 
 
 Fifteen thousand dollars. 
 
 S. R. MALLORY, 
 Secretary of the Navy. 
 
 Navy Department, April 22,. 1864. 
 
■ 4.] 
 
 ESTIMATE of amount required under the head of " Pay of the Navy," 
 for the half year ending on the 31 st day of December, 1864 
 
 torn required. 
 
 C3 >> 
 - ~ 
 
 < 
 
 4 Admirals. 
 
 laptains, 
 
 31 [Commanders, 
 
 1:00 First JLieutenaats, 
 
 25 Second Lieutenants,. 
 
 «20 Masters in line ql' promotion,. 
 
 12 Paymasters, 
 
 40 ' 
 
 22 
 
 15 
 
 30 
 
 1 
 
 o 
 
 Assistant Paymasters, 
 
 Surgeons, 
 
 -1 Assistant Surgeons. 
 
 Assistant Surgeons,. 
 
 Engineer in Chief, 
 
 1_ Chief Engineers, 
 
 20 Passed Midshipmen", 
 
 50 
 15» 
 
 150 
 
 10 
 
 20 
 
 20 
 
 
 
 Acting Midshipmen 
 
 First Assistant Engim 
 Second Assistant Engineers, 
 Third Assistant Engineers,.. 
 
 Boatswains, r 
 
 Gunners, 
 
 Carpenters, •- ..... 
 
 Sail Makers, 
 
 $0,000 
 4,700 
 8,700 
 2,834 
 1,815 
 1,665 
 8,225 
 1,875 
 8,175 
 1,050 
 1,516 
 
 £,000 
 
 2,900 
 L,55G 
 500 
 1,800 
 1,000 
 1,400 
 1,72 
 l,72o 
 1,725 
 1,7 
 
 so 
 
 « § 
 * 1 
 
 $24,000 
 
 47,000 
 
 in, Tin) 
 
 283,400 
 45,375 
 33,300 
 38,700 
 75,000 
 69,850 
 29,250 
 45,-150 
 3,000 
 35,520 
 81,000 
 58,000 
 90,000 
 240,000 
 210,000 
 17,250 
 34,500 
 34,500 
 10,850 
 
 
 §12,000 
 28,5<>0 
 57,350 
 
 141,700 
 22,687 
 16.050 
 14,350 
 37,500 
 34,025 
 14,075 
 22,725 
 1,500 
 17,760 
 
 20,500 
 45,000 
 
 120.0(10 
 
 105,000 
 
 8,625 
 
 17,250 
 
 17,250 
 
 5,175 
 
 Amount 
 
 $777,622 50 
 For the pay of five thousand seamen, ordinary seamen, landsmen, 
 
 boys, firemen, coal heavers at $288, ^0,000 00 
 
 Ada for contingencies not otherwise! to be estimated for, say 10 per cent., 149,762 25 
 Total amount required for " pay of the navy," for the half year ending 
 December 31st, 1864, one million six hundred and forty-seven thou- 
 sand three hundred eight} T -four dollars and seventy-five cents, $1,647,384 75 
 
 Respectfully submitted, 
 
 Office Provision and Clothing, 
 Richmond, April 20, 1864. 
 
 Navy Department, 
 
 April 22, 1864. 
 
 JOHN DeBREE, 
 Paymaster C. N., in charge. 
 
 S. R. MALLORY, 
 
 Secretary of the Navy- 
 
73 
 
 [No. 5.) 
 ESTIMATE of amount required under head of " Provision and Con* 
 tingencies in Paymaster's Department" for half -year ending 3 1st 
 December, 1864. 
 
 FOR WHAT PURPOSE REQUIRED. 
 
 
 Ave'ge 
 cost of 
 ration. 
 
 AMOUNT. 
 
 AMOUNT. 
 
 For the subsistence of 5000 men for the six 
 months ending on the 31st day of De- 
 cember, 1864 — one ration per dfty — 
 5000 by 183 days 
 
 915,000 
 
 • 
 
 41 
 
 $2.00 
 
 $1,830,000 
 
 35,000 
 
 • 
 
 186,000 
 
 
 For contingencies in Paymaster's Depart, 
 ment, as for rents, freight, cooperage, 
 storage, &c, say 
 
 
 Add for contingencies that cannot be enu- 
 merated, or otherwise estimated for,' say 
 10 per cent, on the above amounts 
 
 
 Total amount required for "Provision and 
 Contingencies, in Paymaster's Depart- 
 ment," during the half year ending De- 
 cember 31, 1864 — two millions fifty-one 
 thousand five hundred dollars #.. 
 
 $2,051,500 
 
 Offtce Provision and Clothing. 
 
 Richmond, April 20, 1864. 
 
 Respectfully submitted, 
 
 JOHN DE BREE, 
 Navy Department, April 2 # 2, 1864. Paymaster C. N., in charge. 
 
 S. "R. Mat.lory, Secretary of the Nan/. 
 
 [No. 6.] 
 
 ESTIMATE of the amount required under the head of " Ordnance and 
 Ordnance Stores " from the 1st of July to the*3lst of December, 1864, 
 inclusive. 
 
 For cannon, 
 
 Gun carriages and' equipments, 
 
 For projectiles of all kinds, 
 
 Laboratory and other stores, 
 
 For cannon, musket powder and saltpetre, 
 
 For pay of mechanics, laborers, &c., 
 
 Improvements and repairing buildings at Richmond, 
 Charlotte and Atlanta, 
 
 Machinery, tools, &c, 
 
 Expenses of naval powder mills at Columbia, 
 
 For contingent expenses, including freight and trans- 
 portation, hire of agents, teams, wagons and horses, 
 rent of store houses, machinery, &c, and for fuel, 
 lights, postage and stationery, 
 
 $100,000 00 
 100,000 00 
 100,000 00 
 50,000 00 
 150,000 00 
 400,000 00 
 
 200,000 00 
 
 200,000 00 
 
 20,000 00 
 
 80,000 00 
 
 One millio'h four hundred thousan4 dollars, 
 
 $1,400,000 00 
 
 JOHN M. BROOKE, Commander in charge, 
 S. R. MALLORY, Secretary of the Navy. 
 
 Navy Department, April %%, 1864. 
 
74 
 
 [No. 7.1 
 
 ESTIMATE of the amount required for the construction of iron-clad 
 vessels in the Confederate States, fiom the [st of July to the ?j\st of 
 December, 1 .^G I , iridiisiix . 
 
 For construction of iron-clad vessels in the Confederate 
 States, $2,000,0.0Q 00 
 
 Two millions of dollars. 
 
 8. \i. MALLORY, 
 - Secretary of the Navy. 
 
 Navy Department, April 22, 1864. 
 
 [No. 8.] 
 
 | 
 
 ESTIMATE of the amount required for repairs of vessels from the \st 
 of July to the ?Ast of December, 18G4, inclusive. 
 
 For repairs of vessels, . §300,000 00 
 
 Three hundred thousand dollars. 
 
 S. R. MALLORY, 
 Secretary of the Navy. 
 Navy Department, April 22, 1864. 
 
 • 
 
 [No. %] 
 
 ESTIMATE of the amount required for the equipment and stores of 
 vessels, including wear and tear, from the 1st July to the 3 1st of De- 
 cember, 1864, inclusive. 
 
 For equipment and stores of vessels, $500',000 00 
 
 Five hundred thousand dollars. 
 
 Respectfully submitted, 
 
 JOHN K. MITCHELL, 
 Commander in charge of office of Orders *and Detail. 
 . Richmond, Va. 9 20th April, 1864. 
 
 S. R. MALLORY, 
 ■ Secretary of th p Aftitig/. 
 
/O 
 
 [No. \{).) 
 
 ESTIMATE of the Amount Required under the Head of « Contingent 
 Enumerated^ from the 1st of July to the Z\st of December, 1864, V 
 elusive, for the following purposes, viz : 
 
 Freight and transportation, printing 'and stationery, advertising, 
 models and drawings repair of fire engines and hose, maintenance 
 of horses and oxen drawing teams, carts, lumber wheels, and the 
 purchase and repair of working tools, postage on public letters, 
 fuel oil and candles fomavy-jards and shore stations, pay of 
 watcBmen and incidental labor not chargable to other apppropria- 
 ations wharfage, dockage and rent, travelling expenses of officers 
 and others under orders, funeral expenses, store and office rent, 
 commissions and pay of navy agents and clerks, pay of naval store- 
 keepers and clerks, flags, awnings and packing boxes, books for 
 libraries of vessels, provisions, and other expenses of recruiting 
 apprehending deserters, per diem pay of persons attending court!! 
 martial, courts of inquiry, and other services authorized by law 
 pay of judge advocates, pjlotage and tonnage of vessels, and as- 
 sistance to vessels in distress, and for bills of health and quarantine 
 expenses, . ? $8Q0>0 fo 
 
 Eight hundred thousand dollars. 
 
 Respectfully submitted, 
 
 JOHN K. MITCHELL, 
 Lommanckr, in charge of. Office of Orders and Detail. 
 Richmond, Va., April 20, 1864. 
 
 Navy Department, April 22, 1864. 
 
 S. R. MALLORY, 
 
 Secretary of the Navy. 
 
 [No. 11.] 
 
 ESTIMATE for Submarine Batteries, from [si of July to 3 1st. of 
 
 December, inclusive. 
 
 For submarine batteries, ^260 00(J 
 
 Two hundred and fifty thousand dollars, 
 Respectfully submitted, 
 
 „ * JOHN K. MITCHELL, 
 
 u- i. * w Co ™™ ander in Charge of Office of Orders and Detail. 
 Richmond, Va., April 20, 1864. 
 
 Navy Department, April 22, 1864. 
 
 S. R. MALLORY, 
 
 • Secretary of the Navy. 
 
76 
 
 [No. 12.] 
 
 ESTIMATE of the Amount Required for Medical Supplies and Sur- 
 geons' Necessaries, from the 1st of July to the 31*4 of December, 1861. 
 
 For hospitals and hospital supplies at Richmond, Wilmington, Charles- 
 ton, Savannah, Mobile, Columbus, St. Marks andSelma, $101), nun 
 
 For the purchase of medicines, medical supplies and sur- 
 gical instruments, 200,000 
 
 $36n,i»'iu 
 
 Three hundred and sixty thousand dollars. 
 
 C. S. Navy DeparTxMent, > 
 Office of Medicine and Surgery, Richmond, April 19, 186 3. J 
 
 W. A. W. SPOTSWOOD, 
 
 Surgeon in Charge. 
 
 Navy Department, April 22, 1864. 
 
 S. R. MALLORY, 
 
 Secretary of the Navy. 
 
 [No. 13T.1 
 
 ESTIMATE of the Amount Required for the Support of the Marine 
 Corps, from the 1st of July to the S\st of December, 1864, inclusive. 
 (See detailed estimates.) 
 
 For the support of the Marine Corps, $71 1,418 
 
 Seven hundred and eleven thousand four hundred and eighteen dollars. 
 
 Navy Department, April 22, 1864. 
 
 * S. R. MALLORY, 
 
 Secretary of the Navy. 
 
/ 1 
 
 DETAILED ESTIMATE of Fay of Officers, Non-Commissioned 
 
 Officers and Privalrs, of the Confederate. Slates Corps of Marines, from 
 July \st, 1864, to December 3 1st, 186'4. 
 
 No. 
 
 12 
 516 
 
 T 
 1 
 
 RANK. 
 
 Colonel 
 
 Bftutonant Colonel 
 
 Major 
 
 Major and Paymaster 
 
 Maior and Adjutant 
 
 Major and (Quartermaster. 
 
 Captains 
 
 First Lieutenants 
 
 8econd Lieutenants 
 
 Sergeant Major. 
 
 \ 
 
 £ «3 
 
 
 
 ?-3 r t 
 
 S.531 
 
 Quartermaste.r Sergeant. 
 
 First Sergeants 
 
 Sergeants 
 
 Corporals ., 
 
 Drummers and lifers '., 
 
 Privates 
 
 Clerk to TTead<juHrters 
 
 Clerk to Paymaster 
 
 |195 on 
 170 00 
 150 00 
 
 162 00 J 
 
 163 80 
 162 00 
 
 1.300 00 
 '900 OOj 
 
 1,00* OOj 
 25 00 
 25 00 
 144 00 
 630 00 
 612 00 
 192 00 
 
 7,740 00 
 250 00 
 250 00 
 
 $54 00 
 
 72 Hi) 
 
 54 no 
 
 is 00 
 27 00 
 45 00 
 90 00! 
 
 |24 00 
 
 24 00 
 24 00! 
 24 oo; 
 21 00 
 24 00 
 
 650 $14,669 001 $360 00 $144 00 $91,088 00| $10,000 00*101,038 00 
 
 41,638 00 
 
 1;596 00 
 
 1,368 
 
 lj224 00 
 
 1,278 00 
 
 1,386 00 
 
 8,340 00 
 
 5,400 00 
 
 9,600 00 
 In 'i (l 
 150 00 
 884 00 
 
 3j780 00 
 
 3,072 00| 
 
 1,152 00 
 46,440 00 .* 10,000 00 
 4 1,500 00 
 
 1,500 00| 
 
 $1,638 00 
 
 1.500 00 
 
 1.368 00 
 
 1,224 00 
 
 * 1,278 10 
 
 1.3*6 00 
 
 8,340 00 
 
 5,400 00 
 
 9.600 00 
 
 .150 00 
 
 150 00 
 
 864 00 
 
 3,780 00 
 
 3,672 00 
 
 1.152 O-i 
 
 56,440 00 
 
 1,500 00 
 
 1,500 00 
 
 Headquarters C. S. Corps or Marinss, 
 Richmond, Va., April 16, 1864. 
 
 Respectfully submitted, 
 
 RICH'D T. ALLI80N, Major. and PaymaSttr C. S. M. C. 
 
 Approved, and respectfully forwarded • 
 
 LLDYC J. BEAL, Colonel Commandant, 
 
78 
 
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79 
 
 Recapitulation. 
 
 ESTIMATES of the Navf Department for six montfis, from the \st •/ 
 July to the 31.?/ of December, 1864, inclusive. 
 
 No. 1. 
 
 Estimate of the, amount required for the compensation of the Secretary 
 of the Navy, clerks and messenger in his office, $16,000 00 
 
 No. 2. 
 
 Estimate of the amount requiied for compensation 
 of the clerks in the office of the Secretary of the 
 Navy, under act " to increase their pay," ap- 
 proved January 30th, 1864. 8,621 03 
 
 No. 3. 
 
 Estimate of the amount required for incidental and 
 
 contingent expenses of the Navy Department, 15,000 00 
 
 No. 4. 
 
 Estimate of the amount required under head of 
 
 " Pay of the Navy," ■ 1,647,384 75 
 
 No. 5. 
 
 Estimate of the. amount required under head -of 
 provisions and clothing, &c, in Paymaster's De- 
 partment, 2,051,500 00 
 
 No. 6. 
 
 Estimate of the amount required under head of 
 
 " Ordnance and Ordnance Stores-," 1,400,000 00 
 
 No. 7. 
 
 Estimate of the amount required for the construc- 
 tion of iron clad vessels in the Confederate States, 2,000,000 00 
 
 <\m<.»nnt carried forward, $7,188*606 76 
 

 Amount brought forward, $7,138,505 7 
 
 No. 8. 
 
 •Estimate of the amount required for repairs of ves- 
 sels, 30();000 00 
 
 No. !>. 
 
 Estimate of the amountrequired for equipment and 
 
 stores of vessels, •" ' 5Q0,000.00 
 
 No. 10. 
 
 Estimate of the amount required under head of 
 
 "contingent enumerated, ^ 800,000 00 
 
 No. 11. 
 
 Estimate of the amount required for submarine bat- 
 teries;' 250,000 00 
 
 No 12. 
 
 Estimate of the amount required for " medical sup- 
 plies and surgeon's necessaries," 3GO,000 00 
 
 No. 13. 
 
 Estimate of the amount required for V support o-f 
 
 the marine corps," 711,41S00 
 
 . ___________ 
 
 $10,059,923 78 
 
 Ten million fifty-nine thousand nine . hundred and twenty-three 
 dollars and seventy-eight cents. 
 
 S. R. MALLORY, 
 Secretary of the N<u\i/. 
 Navy Department, April 22, I8G4, 
 
PeRmaLife® 
 
 pH 8.5