War of the Rebellion: Serial 128 Page 0326 CORRESPONDENCE, eTC.

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has been paid into the Treasury $2,477,218. 18, leaving a balance still due of $16,894. 23.

5. Louisiana. - In this State the organization was pretty well completed and assessments were progressing satisfactory, when the fall of New Orleans threw matters into confusion and rendered it necessary for the chief collector, who resided there, to remove with his records and papers to a safer locality, which occasioned considerable delay in the progress of the work. Nevertheless, with great energy and perseverance, Mr. Lusher, the chief collector, prosecuted his labors and finally succeeded in having all the districts assessed; but the interruptions and delays to which he has been subjected have prevented him from forwarding a complete collated list. During the recent session of Congress, however, he presented a statement of actual returns from nearly all the districts, and for the new remaining an approximate estimate, based upon State documents, by which it was shown that the liberal advance made by Governor Moore of $2,500,000 would probably overpay the State's quota by $74,000, which was refunded to the State's agent by authority of an act of Congress. The whole matter will be subject to adjustment according to the true amount found to be due when full returns of assessment are received by the Department.

6. North Carolina. - Notwithstanding the invasion of large portions of this States, and the consequent destruction and deportion of property by the enemy, the organization for ascertaining the amount of taxable property was perfected with commendable dispatch, and all the counties were duly assessed and returned at an early period. Before the true amount was ascertained the State advance $1,400,000. The whole amount of net tax was afterward shown to be $1,288,825. 31, which was overpaid by the sum of $111,174. 69, which was refunded to the State by act of Congress, as in the case of Louisiana. So this constitutes a final settlement between the State and the Confederate States.

7. South Carolina. - All the districts and parishes in this State were in like manner assessed, but several parishes contiguous to the see and navigable waters near the coast have been subjected to the invasion and depredations of the enemy. For this reason Governor Picknes claimed exemption, by virtue of the act of 19th of April, 1862, for the following parishes, to wit: All Saints, Saint George's, Winyaw, Saint Helena, Saint John's, Colleton, Saint Andrew's, Saint Luke's, and Saint James' Santee, and a deduction from the ascertained quota of the State of the full amount of taxes assessed in these parishes. After a prolonged correspondence with the Governor, in which he war urged to relinquish his demand and pay up the full quota, he declined, and insisted upon the exemption, and as the tax books had been turned over to the State authorities, and the Confederate collectors had been discharged, there was no other alternative left than to acquiesce in his demand, with the understanding that all moneys collected in these parishes be paid over to the Confederate States. The whole amount of taxes assessed in the State, after deducting 10 per cent., is $1,798,076. 52. There has been paid by the State $1,651,525. 55, leaving a balance of $146,547. 97, being a sum less than the amount of assessments in the exempted parishes after deducting 10 per cent. therefrom. The sum assessed on these parishes less 10 per cent. is $151,995. 60, the difference against the Government being $5,447. 63. It is for Congress to determine the basis of final settlement between the State and the Confederate