War of the Rebellion: Serial 128 Page 0513 CONFEDERATE AUTHORITIES.

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annum. Here, then, is a provision proposed for at the utmost less than half the quantity absolutely needed, assuming the relinquishment by Government of all other work to be done by either of these establishments. Nor can it be wise or safe to place the Government and all the railroads of the country at the mercy of one or two factories, whose pecuniary interests will prompt them to promise and perhaps attempt far more than they can accomplish, if thereby they only succeed in keeping down completion of other factories or sources of supply, and who, after extorting for their productions any price they may choose to exact, will leave the country without remedy for their failure to supply its necessities. On this point past experience has furnished many most impressive lessons.

With highest respect, your obedient servant,

P. V. DANIEL, Jr.,

President.

HDQRS. DEPT. OF MISSISSIPPI AND EAST LOUISIANA,

Jackson, April 23, 1863.

His Excellency J. J. PETTUS,

Jackson:

SIR: Corn for the support of the Army is greatly needed. I am informed that in the southeastern part of Marshall County, Miss., there are in active operation two or more distilleries which are consuming large quantities of corn. For the purpose of securing this corn for breadstuff for the Army, you are requested to havturned over to the proper Confederate officers.

I am, with great respect, your obedient servant,

J. C. PEMBERTON,

Lieutenant-General, Commanding.

AN ACT to lay taxes for the common defense and carry on the Government of the Confederate States.

The Congress of the Confederate States of America do enact, That there shall be levied and collected upon the value of all naval stores, salt, wines and spirituous liquors, tobacco, manufactured or unmanufactured, cotton, wool, flour, sugar, molasses, sirup, rice, and other agricultural products, held or owned on the first day of July next, and not necessary for family consumption, for the unexpired portion of the year eighteen hundred and sixty-three, and of the growth or production of any year preceding the year eighteen hundred and sixty-three, a tax of eight per centrum; and on all moneys, bank notes or other currency on hand, or on deposit, on the first day of July next; and on the value of all credits on which the interest has not been paid, held or owned by any person, copartnership or corporation, on the first day of July next, and not employed in a business, the income derived from which is taxed under the provisions of this act, there shall be levied and collected a tax of one per cent.: Provided, That all moneys owned, held, or deposited beyond the limits of the Confederate States, shall be valued at the current rate of exchange in Confederate Treasury notes, and the said tax shall be assessed on the first day of July next, or as soon thereafter as may be practicable, and be

33 R R - SERIES IV, VOL II