WAR-TAX BUREAU, TREASURY DEPARTMENT, January 6, 1863.
Hon. C. G. MEMMINGER,
Secretary of the Treasury:
In obedience to your directions I have the honor to submit the following report in reference to the operations and results of the war tax:
There are thirteen Confederate States subject to the tax, but all proceedings in relation to its collection in the States of Kentucky and Missouri, for obvious reasons, were suspended by you, and the suspension was afterward confirmed by act of Congress, approved April 19, 1862, and consequently no collections have been made in either of those States. Out of the eleven remaining States the Legislatures of all, except Mississippi and Texas, have assumed the tax. Owing to circumstances growing out of a state of war, and the invasion and occupancy of various portions of the Confederate States by the public enemy, the operations under the act of 19th of August, 1861, have been very much retarded, and in some particular sections it has been entirely impracticable to effect the necessary organization of officers to assess property. For these reasons it is impossible to make a full and satisfactory report of the true results of the present system, or to exhibit the aggregate amount and value of property in the eleven Confederate States and the tax derivable therefrom. I propose, however, to give as accurate a report of the operations under the law in each State as the materials at hand will admit, to which will be appended various tables, showing the aggregate amount of each species of property taxed in each of the States, the value of that property, and the amount of taxes assessed thereon; also the amounts paid by or collected in each States, with a column showing the balance due or amount overpaid. The States will be noticed in alphabetical order and as they appear in the annexed Table A.
1. Alabama. - For this State a chief collector was duly appointed and commissioned, but before he had completed the organization of sub-officers, and had made the necessary distribution of forms and instructions, Huntsville, the place of his residence, was captured by the enemy, and the chief collector, as he represents, very narrowly escaped himself, leaving his family and all his papers and official documents within the lines and power of the enemy. And being thus expelled from his home and cut off from all communication with his family, or access to his office and papers, and being harassed in body and mind, he did very little or nothing toward the further prosecution of his duties, and consequently several officers who had been appointed resigned or refused to quality; other failed to act for want of forms and instructions, and the whole business fell into confusion. It was supposed that the work war regularly progressing at the time this state of facts was brought to the knowledge of the Department when measures were immediately adopted to effect a reorganization and set the machinery again in motion. With this view I was sent to Montgomery about the last of June, and after conference with the Governor of Alabama Mr. Bradley, the chief collector, was induced to resign, and Judge Martin was appointed his successor. The State Legislature had some time before that assumed the tax and advanced as a payment $2,000,000. Many of the collector's office has become vacant, and some had never been filled at all. There was then no