States. As appropriate to this subject I deep mit proper to call your attention to the following of Joseph D. Pope, esq., chief collector for that State, as expressed in a letter to your address, dated the 1st of November last. He says:
My individual judgment is that the parishes named are not in such condition as was contemplated by the exemption act of Congress; but the terms of eneral and broad that they may cover anything that the President of the Confederate States may agree to. It seems to me, if I understand the act, that unless the President agrees that these parishes shall be exempted, that the State must pay. Many of the people of Saint George's and All Saints can pay, and that would be a question between the State and the citizens. The object of the State in assuming the tax at all was to enable her to extend indulgence to those of her citizens who could not pay. For such she would advance the money and rely upon future payment from them. This is as it should be. The indulgence should come from her instead of the Confederate States.
In these views I fully concur, and would further add, that in assuming the tax the State took the jurisdiction of the whole matter of taxation out of the hands of the Government and now exercises exclusive control over it. The whole tax assessed upon the citizens was assumed, without exception or distinction; and it is competent for Congress to remove that suspension which its own exclusive action authorized for future consideration, and to require the State to pay her full quota without abatement, as the other States have done.
8. Tennessee. - In this State a chief collector was duly appointed as in the other States; but the appointee, from severe illness, was prevented from immediately qualifying. His recovery was patiently awaited for some time; but finally, continued indisposition rendered it necessary to make a second appointment. This all produced delay, and before the second appointee could qualify and district the State and appoint sub-officers the same was invaded, the capital fell into the hands of the enemy, and such a state of general confusion followed as to render it utterly impracticable to do so, and all further efforts were abandoned. The Legislature, however, passed an act authorizing the Governor to agree with the authorities of the Confederate States upon the amount to be paid by the State of Tennessee as her quota of the war tax, and another act appropriating $2,000,000 for that purpose. Every possible effort has been made through the chief collector to obtain reliable data for estimating the amount due, and from the most reliable information as to the taxable property of the State, derived from State returns and other sources, the Department estimated that the net tax would exceed the sum appropriated by over $200,000. The amount estimated is $2,450,000, less 10 per cent., making the sun of $2,205,000 net tax. This amount was long since proposed to the Governor. The Governor proposes a sum so much smaller than your estimate, to wit, about $1,500,000, that it is not likely to be agreed to. It will, therefore, devolve upon Congress and the Legislature of Tennessee to settle the amount to be paid, or to prescribe some mode of settlement. The Governor has paid into the Treasury $1,030,069. 25, and the chief collector, Doctor Ramsey, has informed you that the Governor has ordered and additional payment to be made of $400,000, making in the aggregate $1,430,069. 25.
9. Virginia. - There are in this State 149 counties and 11 cities, constituting as many collection districts. Ninety-seven counties and 9 cities have been assessed and returned, leaving 52 counties and 2 cities (Alexandria an Wheeling) which have not been assessed or returned. In the northwestern counties, for apparent reasons, no attempt has been made to appoint officers or to procure assessments.