provision for the compensation of collectors where the tax had been assumed by the State, and the chief collector found great difficulty in procuring the services of competent collectors, and the result was tardiness and delays, which have prevented him from furnishing, as yet, a collated list of all the assessments in the State, whereby the true amount of tax might be ascertained. An estimate has, however, been made, liberal to the State, in deference to the opinion of Governor Shorter, by which the tax is set down at $2,000,000. Deducting 10 per cent. t, the net tax will be, according to this estimate, $1,800,000. This is, however, all guesswork, and I am inclined to the opinion that if the property of the State is faithfully assessed the sum paid will not much exceed, if anything, the net amount due. At any rate, there seem to be no necessity for legislation until the full returns are received.
2. Arkansas. - This State was subdivided into fifty-five collection districts, and of that number actual returns have been received and reported by the chief collector from forty districts, leaving fifteen not yet reported. The chief collector thinks returns will be received from a number of these, but others being occupied by the enemy, or disturbed by the operations of war, will not be reported at all. From the returns actually received, and an approximate estimate for the remaining districts, the whole tax of the State will be $725,000, and after deducting the 10 per cent. the quota of the State will be $652,500. Of this amount $400,000 has been paid, leaving a balance of $252,500. The invasion of the State and interference by military operations have prevented the chief collector from completing his collated list. I do not know that the Legislature has assumed the tax, having no official notice to that effect, but it has been virtually assumed by the Executive in the payment of the above-mentioned sum. It may be proper to state that this sum was paid to General Hindman's quartermaster. The payment was irregular; but the error has been corrected by a requisition at your request from the Secretary of War for the amount, upon which a draft is to be issued in favor of said quartermaster, and when indorsed by him will be placed on the Treasurer's books to the credit of the State as a payment on the war tax. The arrangement has not been completed, and for this reason the credit does not appear on the Treasurer's books.
3. Florida. - In this State the operations of assessment were interrupted, and in some sections entirely thwarted by the enemy; yet the property of the State has been regularly assessed and returned, except that of the Fourteenth district, composed of the counties of Duval and Clay, and of the Fifteenth, embracing the county of Saint John's. Owing to the continued occupation by the enemy no returns from them are anticipated, so the full amount of the State's quota, as taken from the chief collector's final report, is $251,233. 19, and after deducting the 10 per cent. the net amount of tax is $226,109. 88, of which has been paid into the Treasury $225,574,11, leaving a balance of $735,77.
4. Georgia. - All the districts of this State were assessed in due time, and the chief collector's collated list has long since been received. In this list the chief collector has not shown the number of acres of land, the number of slaves, &c., but merely shows the aggregate values of the different species of property in each district; hence I have not been able to ascertain the average values, as in other States. The whole amount of tax assessed is $2,771,236. 01. The net tax after deducting 10 per cent. is $2,494,112. 41, of which