fe si* mi^. THF. Weldon N. Edwards and Marmaduke J.Hawkins Libraries I'm. I.M...-.! \.y TRINITY COLLEGE LIBRARY Mav. 19J1 Digitized by tine Internet Arciiive in 2010 witii funding from Duke University Libraries littp://www.arcliive.org/details/reportofsecretaOOconf PIE I^ O PI T OF THE SECRETARY OF THE TREASURY. Treasuhy Department, C. S. A., ) Richmond, January U>j JS6I3. J Hon. T. S. BococK, Speaker House of Representatives^ C. S. A. ; Sir : I have the honor to submit the following repojrlf p^ tha qpn^l- tion of this Department : The statements for the last year were made up to tho 18th Feb- ruary. 18G2, the termination of the Provisional Government. From the commencement of the Permanent Government to the 31st Decem- ber, 1S62, the receipts and expenditures were as follows: RECEIPTS. Patent fund, $13,920 00 Customs, 6GS,566 00 Miscellaneous, 2,291,812 00 Re-payment of Disbursing officers, 3,839,268 00 Interest on loans, 26,583 00 Call loan certificates, 59,742,796 00- One hundred million loan, 41,398,286 00 Treasury notes, 215,551,885 00 Interest bearing notes, 113,740,000 00 War tax, 16.664,513 00 Loan 28th February, 1861, 1,375,276 00 Coin received from Bank of Louisiana, 2,539,799 00 $457,855,704 00 EXPENDITUREg. War Department, §341,011,754 00 Navy Department, - 20.559,283 00 C ivil, miscellaneous, foreign intercourse and customs, 13,673,376 00 5'/6 V8 PIHI.IC DEBT. Interest on public debt, (lonnO, $5,892,989 Pajii ( til of treasury notc% •ct '.Mh March, I8CI — rniiiij.nL $545,000 Inicrcfet,* ' 20.860 506,701 Redemption of 6 per rent, ccrtificatea, 1 1, 5 10, -100 Red< ; ■ "f treasury notes called in fo: .ition «nd rc-imlturgcmcnt of I'liiicipal, under act of May IG, Ihri. 2.3,751.172 11,727.322 00 $110,971,735 00 Add lalanec againKt the Treasury on IHth February, 1862, 20,43! .572 00 $443,411,307 no Amount of receipts, §457,855.704 00 l)educt amotT- ' '■ ' rpenJiturcs, 443,41 1,3(»7 00 V.tJanic, $14.4 44,397 00 T: ^(s in part of tlie min on hand, received from Bail I. iid the remainder in inttrest-bfarins; tnayiirtj notrs. The approprintioMs mn,253 00 Department of Justice, 172,»i32 00 To-! ' • partnu-nt, ♦ 0(l,I2.'3 00 .Mi^. ' ws, 10,(1(10 00 $290,493,713 00 V7 In order to ascertain tlie amount to be raised by Congress, wc must add : , • ' 1. The estimates, $290,493,713 2. Undrawn appropriations, 81,879,913 '■ .$372,373,626 00 And deduct tbc balance in the treasury of, 14,444,397 OU Leaving amount to be raised, $357,929,229 00 The debt of the Government at tlie same date was as follows: BONDS AND STOCK. Under act of February 28, 1861, $14,987,000 M;vy 16, " 6,414,300 August 19, " 67,585,100 Deposite certificates under act of Dec. 24, 1861 — Issued, $69,005,370 Redeemed, 12,516,400 ^ 56,4.^8,970 $145,475,370 00 TRKASUUy NOTES, 3.65 notes, $993,000 2 years, notes, 10,919,025 General currency, / 272,022,467 7.31) notes, 120,480,000 $1 and $2 notes, 6,216,200 410,^29,692 00 $556,105,062 00 In the above statement is contained a large amount of bonds and interest-bearing notes, which are on hand in the various depositories not yet issued. It is important to bear this in mind in estimating the effect of the act of the last session upon funding treasury nctuch ha fifty por cent, to the usunl ajinM.iit of currency, and this would raise the sum total at which it Lii;:ht stand, to one hundretl and fifty millions. The difference bo- t'Aiiii this sum and the actual circulation will show the redundancy. Tlic actual circulation embVaces not only treasury notes but bank r.'';<'' and State enjis.'-ions of treasury notes. In ordinary times coin ViiiM :l^^o fornj a pari ; but, at present, not only the coin but a large portion of the bank notes have been withdrawn from circulation. The i3SU(#of treasury notes on the last day of December amounted to $29.),149,G92, exclusive of interest bearing notes. By adding to this sum a sulTieient amount to cover the State treasury notes and the tank notes in circulation, wo can arrive at the sum total of the cur- rency. Twenty millions added to the treasury notes would probably rejirescnt the whole. It is this aggregate which must be kept in view when wo deal with the currency as a measure of values. It is the whole mass as it is Boceptod by the community in exchange for its various commodities, vhich, by its proportional relation to those commodities, determines tlieir prices. By a law as invariable as any law of physical nature, these prices rise or fall with, the actual volume of the whole currency. Neither skill nor power can vary the result. It is, in fact, a relation subsisting between two nuuibcrs, the one representing the total values ■of property, and the other tlie total circulating medium. The nature •of that medium cannot change it. It avouM exist with a currency of .gold with as much certainty as with one of paper, if the gold were kept within the country by restraints equal to those 'which retain the paper. Assuming, then, that entire confidence exists in our currency, the jiiere fact that its actual volume has beea increased threefold would lead us to expect a corresponding increase ia prices. 8uch increase, although eventually certain, does not usually appear at the same moment with the expansion. Lilce the moon's attraction upon the ocean, the time of high water is postponed for a certain period beyond the moment at which the influence has been exerted, and tlie Sength of the interval is affected by exceptional causes. But although there may be delay, the event is certain. Prices will reach the height adjusted by the scale of issues, and they can only be restored to tlieir ^lsu:ll condition by a return to the normal standard of currency. In other words, the only remedy for an inflated currency is a reduction of the circulating medium. Is this reduction practicable? Before answering tl^s question it is important tiiat wo should hi fully assured of the excessive issue of paper currency. If thQ coun- try were open to foreign iatercourse, the difference in value between coin and paper money would at once afford a test. But in the present condition of trade, coin cannot be imported, and gold nnd silver hav« become articles of commerce like iron and lead. T ey c mnot, tlu-rc- fore, take their usual place as absolute measures of value. Difficulties, somewhat of the same kind, attend other tests, euch as bills of exchange, real estate or commodities in general use, and of which there is no scarcity. Ordinarily, the average price of wheat, grain and other like aiticlcs of prime necessity would furnish a guide. But the want of transportaiion causes a fluctuation of demand ini'l supply from day to day and thus deranges prices. Making all due allowances for fluctuation we find that the present pricc^j of such Articles range at nearly three times the usual peace prices. Notwith- standing the interruption of commerce, we find also, that the foreign <}xchanges, and even coin stand at nearly the same rate. Reasons of 41 differeut character, but of equal force, apply to real estate and jiro vent its price from being a proper guide. The general increase, how- ever, in its nominal value confirms the conclusions d'.' '.e^\. To 8tim»latc invcBtmonts the holders have been s ■! of 1.1^! xcji^ion, that, after the 22<1 April, ihey cud • ;;; < : 'Ui per cent, securities. The.'C measures, \ - ' :no«l. are over|x>werc(l by the i. TV t<» iiirre.xse its issues. Notw . I itjvc: . pr: . •«, and the ueroHsitics of live (iovernmenl compel it to purchase I* • ] -* The p.ijinont of enhanced prices again compels* f .^p in the iH-Hues, and an ascendin;; series of action and r 1 between prices :ind issues, which, if not I uHciueiices disa.strous to the best interests ( I the country. Tlieso effects are ha.stencd by the injurious ojMjration of the excess r rurrcncy upon the bonds of the Government. These bonds are r " f-r the treasury notes, and the high rate of in- i is the indueeujcnt to take them. In our pre- »*-u: (jrcumstanres iliis interest must be pai^l in treasury notes. Hy dej'Kcialing these notes the interest suffers ee allowed for investment in seven per cent, and if, after so long a notice, the holders do not choose to avail themselves of their privi- lege, the good faith of the Government will stand clear of imputation. But it is essential to good faith that ample means should be provided by the Government, to secure and pay the principal and interest of the securities in which the holders are required to invest. This can only be effected by an ample and permanent tax. Such a tax is the corner stone of the whole fabric. Without it, the scheme has no foundation, and can secure neither public confidence nor success. The proper extent of this tax will, hereafter, be considered. It ia sufficient for the present to affirm that it must, at least, pay the inter- est on the entire public debt. To give completeness to .the plan, it would seem proper to provide measures for any futilre redundancy. We are happilv relieved from this necessity by the patriotic proposal of several of the States to guaranty the whole, or a large portion of the war debt of this Gov- ernment. If all the States can be induced, promptly to adopt this measure, means will thereby be furnished to absorb any excess of the new issues over the proper amount of currency. The guaranty of the States will enable this Government to reduce the interest of its bonds to six per cent., and if the States can be prevailed upon to ex- tend the guaranty so as to cover the whole war debt, or at least four or five hundred millions thereof, the saving in interest will be so great as to enable the Government, in due time, to extinguish the whole principal of its debt. Upon a debt of o'W millions, this saving will be just ten millions. The ability to apply this amount to the princi- pal iustcad of the interest, affords such obvious advantages, as to ensure the favorble consideration both of Congress and of the States. An analysis of the scheme proposed, will reduce it to three essen- tial features : 1. A limitation upon the privilege of funding the notes issued,, prior to 1st December. 2. A war tax. 3. A guaranty by the States. I. In considering the first of these features, the first enquiry which suggests itself is, what will be the effect of this limitation ? Will it arrest the circulation of the notes and lessen the volume of currency ? Its first effect will ceartainly be to add another stimulant to invest- ment in bond.*?. It was unfortunate that the act of the hist session postponed the change of interest for six months. The delay has the l>«t July, to save the final exclusion. It is j,:o, .. .. . that throughout the entire period an amount will 1ms «ttliundancc of money. Largo Rumn arc everywhere held on dej)()Hitc ; but the holders propose for t1 ' ■■ cnts than public securities, 'ilio . urns, and to hull! thi'in for an inddi- nitr mill-, proves tiiat no serious -■•• ,,^ ,y,|j j,g fou„,l jn the way of every plan. Tbeyarrii Us of the ]>roportions of the war which IS waged against us, and of the enormous sums of money required to carry it on. liut it -appears to me that upon du3 examination, these objections, if not entirely obviated, will be found to be counterbalanced \y cijuivalent advantages. The first and most obvious objection to the scheme, is that it is an infringement of the contract. The notes have been accepted upon the promise of the Government that they may be invested in interest- bearing public securities, and that promise is not fulfilled after the 1st July next. It might be answered that Congress has already settled this princi- ple by the act of last session, which reduced the interest from eight to seven per cent. A still better answer will be found in the reasons which led to that act, and which make necessary the one now proposed. A limitation of time for the performance of contracts, has never been considered an infringement where sufficient opportunity is given to cl dm performance. Justice is satisfied by giving o tlie party full opportunity to receive the benefit of his contract. Upon this princi- ple rests -iverj change in statutes of limitation. Examples of the same principle are aftorded in private patters, by the laws of partner- ship and for the administration of assetts. In public matters, the history of every nation affords like precedents, which will probably find support in the laws of every State in our Confederacy. The modification of the contract is substantially for the benefit of both parties. The object in view is to increase thf value of the whole remaining currency. This object it effects by increasing the pur- chasing power of each note, in proportion to the reduction of the whole. Assuming this redtfttion to be two-thirds, it follows that every holder of only one-third, in proportion of the new issues will have the same value in money left, after he shall have invested the other two-thirds in bonds. In other words, he will make a clear gain of those two-thirds. If he shall have in his possession none of the new issues, he will, nevertheless, gain in the reduced price of every article of consumption. 2. Next it will objected, that after the lapse of the period of limi- tation, the value of the note as money is taken away. It is true that the note will lose its function as money ; but its intrinsic value is unimpaired. It is still receivable for public dues, and it still has the faith and prop«rty of the Confederate k>tates pledged for its payment. It will even have a modified circulation. A great public exigency has arisen which compels a change, and all that the Government can do is to make the change with as little injury to private rights as possible. This it endeavors to do by avoiding any direct intcrfercnpc with the contract, and by giving to the holder ample opportunity to reap all its advantages. The time for the enjoyment of these advantages was no part of the contract, ann of the probable state of the currency at the date of limitation will sho\y this objection to be unsound. The new circulation to be issued after the first December, will on first July probably be upwards of two hun- drefl millions. It will be issuedgradually, and will fill up the channels left l)y the funding of the old issues, and so far from producing con- 10 Kc in excess at too early a c. The contraction of the currency will increase the vrjlut* of the interest paid thorn during the war; and at the end of it. they uill have a security which will conunand a jirice which will amply repay their confidence. The most conclusive answer, however, to this olijeclion is to bo foun . lit must issue an obligation in the Hhaj)e of currency to pay twcniy-one dolLirs for a barrel of Hour, which in a Duniial condition uf the currency could be purchased with seven, it is actually selling its paper at one third of its face. At the same time, V "!'. it is disturbing all other values, and all the com- ■ of society. The tUprcciation in the bonds could ich tins high rate; neiihor would it aflect the prices of com- or commercial relations. If then we are reduced to a choice between crils, the reduced value in the bonds is manifestly the loss. 11. We come now to the consideration of the ne.vt greit feature in the scheme, namely : the war tax. What sliall be the subjects of that tax. and what amount should it raise ? The subjects upon which a tax may be levied are many, and the expediency of each involves questions which it is not proposed at present to dimruss. It seems to mo that a tax upon property and inconif* is so much to be preferred to stamp duties, excises, licenses, and other liko^tJixes which call f(tr a machinery vexatious in its char- acter and expensive in its operation, that there will be little hesita- tion on the part »f Congress in its acceptance. The direct tax here- tofore levied has set in operation all the machinery necessary to levy another: and an income tax could bo collected by the same means. It .'■ lie that both tiiese forms of tax should be ailopted. To lj»y ut tax upon property alone would re((uire too largo an incre.iM' III the rate of last year. Such an increase would operate with peculiar hardship upon property producing no income. On the other hand, a tax upon income is so easily evaded, that of itself it vould furnish an insecure resource. It is proper, however, that 11 incomes should be taxed; otherwise the whole profits of speculation and trade together, with those resulting from skill and labor would escape contribution. I piopose, therefore, that a tax be imposed upon property, and upon the gross amount of incomes of every kind, ex- cepting those below some minimum to be adjusted by Congress. The next enquiry is as to the rates of these taxes, to adjust which, it must first be ascertained what amount it is necessary to raise. It has already been shown that up to the first July next, the treasury notes in circulation will exceed $5 )(),01)0,UOU 00 Deduct the circulation proposed to be left, say lo;),000,OlJO 00 Remaining funded, :$350,o;)0,Oi)0 00 The annual interest on this sum at 8 p.>r cent, is ^23,000,000 00 To this must be added the interest upon about 120 millions of 7.30 notes, 8,760,000 i)0 And upon 60 millions of 6 per cent, certificates. 3,600,000 00 Also the interest ujion S per cent, bonds and stock, say about 100 millions, 8,000,000 00 $48,360,000 00 This amount shows the lowest figures which shoul I be raised by the tax. The soundest considerations of policy would add as largely to this sum as the people of our country can boar. If the tax be made pa}' able in all kinds of treasury notes, it would absorb so much of the first issues, and by reducing the amount to be funded, would abate the force of the objections to the sclieme. If sixty millions of notes could be thus called in, the benefits resulting would fully counter- balance every possible hardship. The currency would promptly recover its value, the bonds would become an object of investment instead of being thrown on the market, and a sure and steady system of finance would be established. A tax of one per cent, on property if it could be made as produc- tive as last year's, would raise twice the amount of the last war tax, say forty millions. But inasmuch as portions of the States are in the hands of the jnemy, it would be proper to make a deduction of proba- bly one-tenth, which would leave the amount at only thirty-six millions. This sum- would be subject to still further abatement, so long as the decision of the Confederate Court of South Carolina as to the power of Congress to tax State bonds remains unreversed The very large amount of money invested in this form was included in the war tax act of the last year, and the tax thereon was paid everywKere, except by those who raised the question in South Carolina. For the ensuing year the case would be different. If the same tax were laid by Con- gress, it is probable that the holders of State bonds would claim exemption under this decision, and Congress itself might be unwilling to re-enact in the same form, a law which had been declared uncon- stitutional by the co-ordinate branch of the Government, until that 12 i« reversed. The question is of sueh nia£jnini3! millions. If we leave out the odd numbers in these figures, on account of such property as is now beyond the reach of taxation, and for other c»tntingcncies, we have in round numb.crs, 4,i»;ii; iiiilli(.n.4. The average of interest in the Confederate States may be set down at 7 per cent , which would make the total inconffe equal, to say 2M:i millions. A tax of |(l per cent, on ibis sum would pro'c defects are believed to be remedied by the plan upon which the one hundred million loan of this Government has been issued. It resembles the sinking fund plan in requiring an annual surplus of taxes beyond the amount of interest on the public debt. But it difi"( rs from it, in applying this surplus to the immediate reduction of prin- cipal. The machinery of a fund is dispensed with, together with all its attendant officials. The best practical investment is made by pay- ing off so much of the public debt : and the temptations and waste in- cident to a fund, are avoided. The full benefit of a sinking fund is thus secured without its disadvantages. All that is required is the original adjustment of the payments of principal through an entire series of years, and the steady determination of Congress to raise annually a fixed sum sufficicLt to make these payments in addition to the yearly intciest. The number of years in which the debt will be paid, Avill depend upon the amount of this fixed sum. In proportion to its excess over the annual interest, will be the shortness of the period. The first payments of principal will be comparatively small. But each will diminish the interest of the succeeding year, and will thereby set free a larger sum annually to be applied to pay the remainng principal, until the debt be finally discharged. The act of Congress of 12th April, 18G2, departed from this plan, and made the next i.ssue of bonds payable in 3l) years subject to redemption at any time after the expiration of ten years. The whole subject nnccssarily comes up for consideration in adjusting the tax now to be laid by Congress. The 15 million loan carries an interest of S per cent; it is pa\ablo in ten years, but may be redeemed at any time after the 1st Septem- ber, 1866. The one hundred million loan is also an 8 per cent, loan, and is made payable in instalments which fall due every six months for 18 years, fiom 1st January, 1864. The first instalment of prin- cipal of $1,288,700 is payable 1st January, 1864; the second of 14 $1. ' I m July. 1861. The tl inl loan i? under the act .., . - . il is also .m H per cent., pay;»l>le :i3 above stateil, at the plennurc of the Government Rt from H» to 30 years. If ' ' :M .-ipprovc the application of the plan of the one ln! to the whole ril, 1862, should he made by reducing the period for rcdcmptii n from ten years to fivp. This change will enable the proceeds of the sale of the six percent. Ixinds guaranteed by the States, to be applied in discharge of the S per cent. sH the end of five years in case they cannot be pur- chased in the market sooner. ill. We come now to the third feature in the scheme, namely, the guanmty of the Suites. The State of Virginia led the way and proposed that Congress '1 li'vise a plan for a loan to be guarantied by the States. Con- i not sec lit to take any action on the suliject at its last session. il waa probably «leemed best that the proposal should come from the Stales. An offer of their guaranty is certainly more beneileial to the credit of the Government than a request for aid. The delay has given the opportunity to the States to make the offer. The State of Ala- bama lias offered a guaranty of lier quota of the whole war debt upon certain ccn«liiill7 bales, costing $4,474,41)0. These purchases, at the present moment, have probably reached 250,0()() bales, including those of v hich reports are on the way. In order to dispose of the cotton, two forms of cer- tificate have been devised. By one, the specific parcel of cotton is identified and disposed of By the other, the Government obhgates itself to deliver certain quantities at certaia points, at a fixed price. By the advice of our Ministers abroad, some of the latter certificates, covering ab )ut 3i), (100 bales of cotton, have been placed as an experi- ment in the foreign market; but sufficiei t dm e has not elapsed to hear from them. The details of this br inch of the Department, are set forth in the report of the* clerk in charge, to which your ittention is invited. Tht important and responsible duties entrusted to this clerk, render it proper that his oflice should be placed on a level with' other branches in the Department. I Avould, therefore, respectfully- recommend that the office be raised to the grade of a chief clerkship,. The collated returns of the war tax have not been completely made- in all the States. The report of the chief clerk in charge of this Bu- reau, is so full anddstinct upon the several points to which attention is due, that I cannot do better than refer you ^o a copy thereof, wh'ch- is herewith presented. The question that has arisen between the Governor of Tennessee and the Department, is a mere question of estimate, but is it involves a large sum, the secretary would respect- fully ask the direction of Congress as to some propi r mode of adjust- ing the difference. The liberal manne' in which the State has acted under the circumstances, may induce Congress to adopt an estimate which the Secretary would not feel himself empowered to accep.. The suspension of the collection in several parts of other States is also submitted specifically to the attention of Congress, in order that further instructions may be g ven. In relation to the State of South- Carolina, it should be remarked that the Governor has directed the tix to be collected by the State tax collectors, wherever practicable,, and the amount to be pair over to the Confedeiate Government. The legislation fhich will be required to carry into effect the s< veral' matters recommended in this report, is the folfowing : 1. An act limiting the period for funding the treasury notes, bear- ing date prior to 1st December, 1862. 2. Authority to is^-ue a sufficient amount of treasury notes, to pay the appropriations re(iuircd for the supjort of the Government to Ist July nex'. 3. Authority to issue bonds and stock sufficient to fund the n ites already issued, entitled to be funded at eight per cent. ; and those; hereafter to be funded at seven per cent. 18 4. A call upon the States lo ;^\itiranty the war dubt, upon a plan to iusue six per cent bonds, payable in instalments, in 25 years, upon the plan of tiic one hundred million loan. 5. A modification For pay fir property pressed into the service of the Coiifi'dcrate States, u»der appraisement, said pro- j»erty having been eitlier lost or applied to the public service, 187,500 00 For the sustenance of jtrisonors of war, under act No. 181, section 1, aiid the hire of the necessary prisons, guard houses, &c., for the safe keeping of the same, or so much thereof as may be neces- tary, ' 1,000,000 OO" For tho bounty of §50 to each non-coniniissioned ctrjccr, musician and private now iu the service f(»r three yearn or for the war, to be paid at the expiration of the first year's service, on the basis that bixty thousand men will have to be paid, 3,000,000, 00* For pay of the officers on ,100,7oG 41 2? Amount brought forward, $2D0, 100,706 If KTATK DEPARTMENT. For compensation of SL-crctarj of State, Clerks, M >-• Ti;»cr a]i«l LuMjcr, 5.353 0(^ Vur {].:■ jiurchnse of diplomatic books, I,5(i0 00 For fwilaries of minkstcra, commiasioncrs and secre- taries. 53,400 00 F'«r H.-ilurios of consuls and comincrcial agents, 10,000 00 V< r ■ 1 and contingent expenses of fwrcign ,•,' , 10,000 00 For necessities and exigencies under la\YS already passed, or which may be passed, or from causes which now exist or may hereafter arise, and un- foreseen onicrgcncic!?, subject to the re<|uisition, i and under tlic control of the President of the Confederate States, 100,000 00 DKPARTMKNT OF JUSTICE. For compensation oC the Attorney General, Assis- tant Attorney General, (Morks and Messenger, . including pay f>f Messenger prior to March Dth,. 1861, * 6,006 85 For in^ i'lcntal :ind contingent expenses of the De- partment of Justice, 1,250 OO For tlie purchase of a law library, for the use of the Department of .lustice, ' 3,000 00 For the salaries of Superintendent of Public Print- ing, Clerk and Messenger, 2,062 51- For compensation of governor and commissioner of Indiiin aff.iirs. secretary, jtidgcs, attorney and nnr.Oiil of Ari>:oii:i territory, 4,510 00 For incidental and contingent expenses of Arizona territory to be cxpemled by the Governor, 478 50 •"or printing, binding and ruling for the several Kxecutive Dejjurtments, 75,000 00 For printing and binding for both Houses of Con- gross, including the printing of the laws and jour- nals in book form. 25,000 00 For purchase of paper for the Executive' Depart- ments and CongrcbS, 25,000 00 For salaries of judges, attorneys and marshals, and incidental and eojitingent expenses of courts, 25,000 00 For compensiition of three commissioners, appointed under the sequestration act, and for clerk hire and contingent expenses, 5,325 00 Amount carried forward, !$290,«423,592 24 23 Amount brought forward, POSTOFFICE DEPARTMENT. For compensation of the Postmaster General, Chiefs of Bureau, Clerks, Messengers, Watchmen and Laborers, For incidental and contingent expenses of the Post- office Department, MISCELLANEOUS. For rent of Executive buildings and President's house, Total, ' RECAPITULATION. Legislative, Executive, (salary of President, &.c.,) Treasury Department, War Navy " State '* Department of Justice, *Postoffice Department, Miscellaneous, $290,423,592 26 55,123 58 5,000 00 10,000 00 $290,493,715 84 $231,600 00 13,471 53 29,929,697 10 242,079,067 23 16,918,870 55 150,253 00 172,632 85 60,123 58 10,000 il'J Total, $290,493,715 84 Indudd in t/ie forego'ng estimates are the following, for deficients arising prior to February 1, 1863, to wit : To meet the increase allowed to the employees of the Navy Department, per act October 13, 1862. To same to employees in the PostofTice Department, To same to employees in the War Department, To pay of Messenger in the Attorney Gcnerars of- fice, prior to March 9, 1861, To compensation to Private Secretary to the Vice President from October 13, 1S63 to January 31, 1863, per act approved October 13, 1862, To compensation of Messenger to the President from October 13, 1862 to January 31, 1863, per act approved October 13, 1862, $973 15 7,715 24 21,888 23 6 85 303 51 75 88 $30,962 86 ROBEPvT TYLER, Jiegister of the Treasury. Treasury Department, Register's Office, Jan. 7, 1863. Estimates for the postal service not yet in. u Trkasirv Dkpart.mknt. ) War Tax Bureau, Jan. 6th, 1863. } Hon. C. Q. MCMMINT.KR, Secretary cf the Treasury: In obedience to your directions, I have the honor to submit the fol- lowing report in reference to tlie opcration.s and results of the war tax. There are thirteen Confederate States subject to the tax, but all ftroccedings in relation to its collection in the States of Kentucky and ^! niri. for obvious reasons, were suspended by you, and the sus- ; inn was afterwards confirmed by act of Congress, approved April l;i. \'^>'>1. and conpcqucntly, no collections have been made in either of tli'i-c States. Out of the eleven remaining States, the Legislatures of all except Mississippi and Texas, have assumed the tax. (►wing to circumstances growing out of a state of war, and the in- vasion and occupancy of various portions of the Confederate States l-y the jmblic enemy, the operations under the act of IDth August, \>''\, have been ver}' much retarded, and in some particular sections it his been entirely impracticable to effect the necessary organization <.f officers to assess property. For these reasons, it is impossible to iiir.ke 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 pro- pose, however, to give as accurate a report of the oj^erations under tiio law in each State, as the materials at hand will admit, to which will be afipended various tables showing the aggregate amount of each species of property taxed in each of tlie States, the value of that property and the amount of taxes assc.-^sed thereon. Also the amounts paid l)y or collected in each Slate, with a column .showing the balance due or amount overpaid. The States will be notice 1 in alphabetical order, and as they appear in the annexed table ** A." 1 . Alabama. — For this State a chief collector was duly appointed and roinmissioned, but before he had completed the organization of sul)- '" rs. and had mad,' the necessary distribution of forms and instruc- , lluntsville, the place of his residence, was captured by the enemy, and the chief collector, as he repreoonts, very narrowly escaped hiinpclf, leaving his family and alL his papers and olTicial documents within the lines and power of the enemy. And being thus expelled '"i I his home, and cut olT from all commnnication with his family, or '^s to his office and paj)ers, and being harrasscd in body and mind, lie did very little or nothing toward the further prosecution of his duties, and consequently, several officers who had been appointed, resigned or refused to (|ualify, others failed to act for want of forms an«l instructions, and the whole business fell into confusion. It was supposed that the work was regularly progressing, at the time this sUite of facts was brought to the knowleilge of the Department, when measTires were immediately adopted to effect a re-organization and set the machinery again in motion. "With this view I was sent to Mont- 25 gomery about the last of June, and after conference witli tlie Gov- ernor 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 $2,00(),(i0(). Many of the collector's offices had become vacant, and some had never been' filled at all. There was then no provision for the compensation of collectors where the tax had been assumed by the State, and the chief collector found great difficult}' 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,%s hereby the triTc amount of tax might be ascertained. An estimate has, however, been made, liberal to the State, in deference to the opinion of Gover- nor Shortpy, by which the tax is set down at .§2,()l).\()()(). Deducting ten per cent, from this amount, the nett tax will be, according to this estimate, $1,81)0,000. This is, however, all guess work, 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 nett amount due. At any rate there seems to be no necessity for legisla- tion until the full returns are received. 2. Arkansas. — This State was sub-divided into fifty-five collection districts, and of that number actuaj 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 dis- turbed 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 the deducting ten per cent., the quota of the State will be $652, .500. Of this amount $400,0!)0 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 tlie payment of <^he above mentioned sum. It may be proper to state that this sum was paid to General llindman's Quartermaster. The payment was irregular, but the error has been corrected, by a requisition at your request, from the Secre- tary of War for the amount, upon which a draft is to be issued in favor of said quarteru.aster, and when endorsed 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 Treasiirer's books. 3. Flo7-ida. — Tn this State the operations of as.scssment were inter- rupted and in some sections, entirely thwarted by the enemy, yet the property of the State has been regularly assessed and rcturneil, except that of tlic fourteenth district, composed of the counties of Duval and Clay, and of the fifteenth, embracing the county of St. John's. Owing to the continued occupation of these counties by the enemy, no returns from them are anticipated, so the full amount of the States quota, as 2G takiii from the chief collectors fin.nl report, is §2.31 23;3 10. ami after (le». of wliioh has been paid into the treasury $225,374 1 1, leaving a balance of !^lSo 77. 4. Georgia. — All the districts of this State were assessed in due (: 1 the chief collector's collated list has long since been received. ! -t. the chief collector has not shown the number of acres of I.:M I. ilic number of slaves, etc., but merely shows the aggregate values of ihe dilTerent species of property in each district, hence I have not been able to ascertain the average values, as in other States. The \rho|*amount of tax assessed is §2,771,236 01. The nett tax, after deducting ten per cent, is $2,11)1,112 41, of which has bjjcn ji:M-i into the treasury $2,177,218 18 leaving a balance still due of §h,Nr»i 23. 5. Ijouisiana. — In, this State the organization was pretty well com- pleted, and assessments were progressing satisfactorily, when the fall of New Orleans threw matters into confusion, and rendered it neces- Hary for the chief collector, who re.sile waters near the coast, have been subjccte7, and tiie nett tax after de- ducting ten percent., is $2, 100,733 97. The amount paid by the State as shown by the Treasurers books, is $2,125,0t)0, leaving a balance of §31 1 ,738 97. For the information of Congress, in view of any future legislation in reference to the war tax, I have deemed it proper to pre- sent herewith a series of tables preparel by Col. II. T. (Jarnett, the chief collector, as well as to give a condensed statement of his views and suggestions in reference to the mode of assessing a more uniform value of certain property .which I beg leave to commend as being wise and appr<»priate, and well worthy the attentive consideration of (,'on- gress. The copies of his tables here!o annexed are numbered from 1 to 4. Col. Garnctt refers to former suggestions made by him in ref- erence to the danger of rendering the ad valorem system of taxation, unjust, unequal and oppressive, and proceeds to remark upon the impossibility, from divers causes, of approximating a fair distribution of the burdens of taxation upon the principle of rating all property of the same class, &c., at one price or value. That climate, soil and Other causes, especially affecting slave property on the borders, adja- .29 cent to non-slaveholdiug territory, all operate to depress or elevate values to suoli a degree that it is difficult to establish a just rule in the application of one price to all the same class. But in endeavoring to avoid this by giving discretion to a great number of assessors to fix the values of the same class of property in the samcregion, the result sought to be avoided will not be improved by producing inequality of tax where all the elements which determine values are exactly the same, lie then illustrates, by referring to the returns of assessors in coterminous counties, where climate, soil, &c., are identical, in Avhicli a marked dffferenco in the assessment of slaves is found to exist. For instance, the county of Dinwiddle contains only 46 more slaves than the county of Essex, but the assessment upon the slaves of Dinwiddie'is $521,975 more than that of Essex. • This instance he regards as per- haps more glaring than any other to be found in the returns, but be- lieves as a general rule it will obtain throughout. The assessors hav- ing no opportunities of consultation, and comparison of views, 'have produced almost as many variations and inequalities in their assess- ments as there are districts in the State. The remedy which he sug- gests is that Congress, composed as it is of representatives from all sections, should take the avera.ge of assessments now to be found in the returns from all the States, and either agree upon that as a uniform price or value hereafter to control the assessors, or divide the Confed- eracy either by grand divisions, having reference to soil, climate and productions, and vary the vate to suit the circumstances of each, or adopt a uniform value in each state to govern the assessors in future. 10. The only ro«iiaining States to be considered are Texas and Mis- sissippi, and as has been stated, the only States in which the war tax is being collected by Confederate officers, all the others having assumevill be roquircd to make all such sums good, unless Congress shouM grant them relief. It 18 well known that the larger denominations of these spurious notes were so skilfully executed that ordinary vigilance could not de- ti rt thiin. and as the loss thus falling upon unsusjiccting collectors, would in son»e cases not only deprive thorn of their salaries, but sub- ject them to serious loss l»esidos, I have thought proper to advert to the subject as one w hich appeals to the justice and liberality of Con- gress. If an act for their relief should be passed, I would suggest the propriety of retjuiring from eaeh collector claiming its benefit, a state- ment under oath as to the manner in which he obtained possession of such notes, and that he was ignorant that the same were not genuine. liefore closing this report I beg leave through the Hon. Secretary. to call the attention of Congress to the following suggestions. And first, as to the necessity of additional legislation in reference to the retioM, and in that event there will be no officer at all to receive ren for them by act of Congress. In view of the probable legislation of Congress in reference to the war tax during the coming ' session, it will not be inappropriate to advert briefly to the ten per centum allowed by the act of 19th August, 1861, to such States as have assumed the war tax assessed upon their citizens. The presumption is at least reasonable, that this per cent. w?»s merely intended as indemnity to cover the expense the States would necessarily incur, in collecting the tax from the people, and that no portion of it was grantecias a bonus or pecuniary inducement to the States, beyond the actual expense of collection. Nor is it sup- posed that the object of any State, in accepting the offer, was to speculate and make money out of the Confederate States, but rather to protect her own citizens from hardship and inconvenience, by ex- 32 tending to them that indulgence iu the payment of their taxes* where necessary, which the Confederate States could not, in the nature of t' " ' it. The actual results, however, in the States ; 1 the tax, ami in which 'ho same has heen col- lected by Confc. The total amount n#ses:r all scitlcments. This would ensure iiLmcdiutc action 33 upon all accounts, and, by devoting all correspondence with regard to the expenditures to his care, would enable him, comprehensively and intelligently, to render to the Department a clear and faithful exhibit of the expenses of collection, at the same time that he is doing justice to the respective claimants by speedy action upon their accounts. In conclusion, I beg leave to recommend the suggestions contained in my report to the Secretary dated 1st August, 1862, and especially those in reference to the compensation of collectors in any future act that may be passed : that is, to allow them a given per cent, on such an amount collected, and a diminished per cent, on all sums beyond such amount, thereby offering a personal inducement for a close and rigid collection of all the taxes assessed. Respectfully submitted. T. ALLAN, Chief Clerk of War Tax.. 34 COL. GARNETT'S TABLES IN REFERKNCB TO VIRGINIA. (Table No. 1.) ExhiMting toi:il value of real estate and personal property in the State of Virginia, in the year 186i». The total value in the districts now a?«osRed in the same year, and the total amount actually assessed by war tax assessors in 18G1. Also, the amount remaining unassessed, supnosed to be caused by the exceptions of the war tax act, such as Coniederate Bonds and estates of less value than $500, &c. Total value of real and personal property in the State of Virginia, in the year 1860, $931,261,305 GO Total value of ditto in the districts now assessed in the same year, 1860, 772,121,746 00 'Total value of ditto in the una,sses8ed districts, §162,139,539 00 Total value as above of assessed districts, $772,121,746 Total war tax assessments, 548,164,263 Exemptions by war tax act, $223,957,483 (Signed,) II. T. GARNETT, Chief Collector C. S. War Tax for Fa. (Table No. 2.) "Exhibiting the total "valaes of real and personal property in the districts now assessed in the year 1860. The amount actually assessed by war tax assessors in 1861. Total of the tax at one-half of one per cent. Total value of real and personal property in the assessed districts in I860, $772,121,746 00 Total value of ditto actually assessed by war tax assessors 1861, 548,164,263 00 Total of tax at half of one per cent. $2,740,821 00 (Signed,) II. T. GARNETT, Chief Collector C. S. War Tax for Va. 55 (Table No. 3.) Exhibiting total value of real and personal property in the districts unassessed in the year 1860. The total estimated amount of the assess- ment under the war tax act had it been made, being in exact proportion in these as the actual assessment exhibits in the assessed districts. Also the tax upon this estimate at one-half of one per cent. Total value of real and personal property in the districts unassesscd in 1860, $162,139,559 00 Total estimated value had assessment been made by war tax assessors in 1860, 115,239,743 00 Total tax upon this estimate at half of one per cent. 576,198 00 (Signed,) H. T. GARNETT, Chief Collector C. S. War Tax for Va. (Table No. 4) ^ Exhibits the total population of the State by the census of 1860, total population of the districts assessed by war tax assessors 1861, and the total population of districts not assessed. Total population, white, free colored and slave, in State of Virginia, by census of 1860, $1,595,814 00 Total in districts assessed for war tax 1861, 1,201,331 00 Total in districts unassessed for war tax 1861, 394,483 00 (Signed,) II. T. GARNETT, Chief Collector C. S. War Tax for Va. s« Table B. SlMWiDg th« tTerAga valuei of carUin kinds of property as assessed and returned ia (he aerer*! 8ui«s, uodor the War Tax Act, of August 10, 1861. Baal Mala ■•««. Bef«M, Cal- lie, Ac. Oold WAtchM. PUnaa. PlMMirt 1 1 1 rior14* . Qrrrglk ..... ... 4.M tt7.08 S.5t 7S.63 187.86 M.I1 nur'Jli CAToOna. . . South rsroUoa... ».45 CM mm 4n.Tf M.87 • 63.68 70.80 197.71 • 173.79 T4.17 79,64 TesM 10.1S 61«.U 8M 10 B9 S»BO 76 84 67.80 817.&6 188.07 188.64 VirfinU 78.«8 OcBcrml AT«rac«, t^M pr Aer. IMIB-Mprcap tir.n t72.19 •i$2.oa •S9.87 Table A.. KloridB .... Loulslaoa* Mississippi — North Carolina South Carolloa. Tenoeasee* •Texaat i 124,811,376 00 Tlrglnla I 257,75S,S27 ISO Morohan- jank Stock. 15,607,608 OOl 84,117,266 00; 746,698 00 408,687 00 186,186,452 94 286,243,819 88 8,713.671 89 20,859,641 65 162,(26,126 00 97,637.424 00 111,770,984 00 227,176,794 00 105,467,096 00 184,693,640 00 331,049 00 3,736,743 60 6,087,169 00 39,911,139 84 6,286,»7 00 464,311 00| 1,463,951 00|68,078,192 00 60,i!67,2St OO 64,895,126 00 3,641,109 00 7,217,892 00 8,303,404 00 5,292,594 00 18,766,632 160,428,722 94 1 9,883,446 .19114,176,380 00 16,398,742 63iSl,776,286 63 675,300 00 6,137,176 64 2,668,397 00 4,611,524 00 8,635,471 60 982,881 00 768,314 63 291,496 00 845,387 00 117,014 00 149,814 00 1,061,480 60 863,997 00 684,240 00 862,273 00 S.1S2.659 061 8,508,083 681 619,426 00 898,979 60 62.062 00 668,164 60 452,231 00 268,878 00 946,029 00 79,817 00 846,984 60 798,470 00 475,976 00 620,636 00 183,839 00 748,766 43' 896,974 00 821,425 00 Carriages. ! "turned by Aggregate. 274,42100 71,049 90 49, 8,851,467 00 i}8,41 0,000 90 664, 2.116,806 CO 481,424 00 «7, 1 ,960,836 00 1 896,184 OOJ 286, 1,577,849 00 1,036,318 00 899, 490, 1,841,021 00! ' 303, 2,188,884 25' 2,465,661 85! 54g ,000,000 ,480,561 ,174,086 ,111,240 ,708,440 ,405,625 ,463,798 ,000,000 ,869,310 ,164,215 2,000,000 00 725,000 00 §251,28.1 19 c2,771,286 01 OOi: 2,096,560 20 Ool 2,240,813 41>4 OOp 1,432,02812 OOr 1,997,843 99 OO : 2,450,000 00 00|: 1,519,816 65 91 ; 2,740,82107 1,1 1,800,000 00 652,500 2,426,000 58 2,240,813 41 1,288,826 81 ^1,798,076 62 2,205,000 00 1,519.846 55 2,466,733 97 8,000,000 00 400,000 00 225,374 11 2,477,218 IS 2,426,000 00 9,062,304 96 1,288,825 81 '1,661,628 66 1,030,069 25 1,211,918 21 2,126,000 00 a200,000 00 a Overpaid Estimate. 252,50OO0l 736 77, § Pouble Tai Included. 16,894 28 t Default LUt. 5s; ICQ K,,fl ..< i il Including tax on additional 15.5,008 45 , ., uncollected return. 146,547 97 ^ Double Tax Included. 1,174,980 751 807,428 34 ' t See remark below. 841,738 97 * No assessment returns having been received from these States, their aggregates are respectively based upon estimates. c After deducting for errors, as appears by report of Chief Collector. + The return for Texas does not include the Tax upon Sequestered, or non-remlered property, which will yield an additional estimated revenue of S134.5 37 Treasury Department, Produce Loan OJicc, January 9, 18G3 \ Sir : — In o.bcdiencc to your order, I have the honor to make the following report of the operations of this office, during the past year. The whole amount of subscriptions to the produce loan, taken chiefly in the year 1861, by Commissioners in the several States ap- pointed by you, is as follows: Cotton, 431,347 bales, worth at $50 per bale, $21,567,350; cash, $608,375 ; miscellaneous, $895,18'.); giving a total of $23,070,905. To this may be added new sub- scriptions taken during the past year of upwards of $2,000,000, making the amount of the entire subscription a little over $25,000,009. To collect these subscriptions a General Agent was appointed in each of the States, with authority to appoint as many sub-agents as might be necessary to enable him to perform efficiently the duty en- trusted to him and at the same time afford proper facilities to the subscribers in making payments. These agents, in most cases, have rendered weekly reports of their transactions to this office, and bonda have been promptly furnished to them by tl)^ register of the Treasury for distribution to the parties concerned. Owing to the fact, that the market for cotton has been very limited, arising from the blockade of our ports and the general condition of the country, the amount of collections has not been so large as was, at first, anticipated. The following statement embraces the results gath- ered from the reports, made up to the latest period, received at this office : STATEMENT. Amount collected in Georgia, $],898,950 00 Alabama, 1,421,670 00 ** South Carolina, 886,05!) 00 *« Louisiana and Miss., 259,864 00 Florida, 170,650 00 North Carolina, 63,200 00 Texas, 58,450 00 *« Virginia, 19,200 00 Total, $4,778,034 00 Add to the above new subscriptions collected by produce loan agents in South Carolina, 2,854,010 00 Grand total, $7,631,044 00 The above amount embraced only the payment of cash pubscrip- tions and the proceeds of the sale of produce, consisting principallv of cotton. In addition to this, so far as the reports already received from the agents show, about 5,000 bales, estimated to be worth 38 $25r>,00(l have been purchased by the Government, for bonds, from aubscribers to the loan. Thi;*, added to the grand total above, will give $7.B82,OM as the entire amount realized up to this time from sub- Bcriptions to the produce loan, or nearly one- third of its whole amount. The cost of collecting thc^e 8ub8cription.s has been very small, amounting only to about $19,001), or less than one-third of one per cent. The names of all the parties making the above payments have been appropriately entered in alpliabetical or»lcr on the books of this office. To carry into effect the act of April 2 1st, 18G2, the produce loan agents and other special agents appointed for the purpo.se, have been required under the regulation.s of May 21st, 18G2, issued by you. a copy of ^Yhich you will find enclosed, to make purchases of cotton on plantations and in warehouses in towns and at railroad stations. This business being entirely new, some delay occurred in organizing i^ sys- tem of conducting it and of putting the necessary machinery into operation and of preparing the proper blanks and books for the use of the dilTerent agents, and of this office. These preliminary difficulties having been overcome, the system has gone fairly into operation, and so far, appears to work harmoniously, securing at once, responsibility to the Government and unity of action among the several agents. Monthly reports are receded at this office from the general agent in each State, showing the amount of cotton purchased by him or under his direction and 4^11 the particulars of said purchases. These rep<:)rt3 with their accompanying certificates of title, are carefully examined, corrected when necessary, digested and entered under proper headings on tlio books of this office, involving a large amount of tedious labor. Ilie following statement will show the purchases already made by the several agents, up to the date of their last reports: STATEMKNT. I'ur.hases in .Mississippi, 38.212 bales, costing $1,887,159 99 " Al:ih:ini:i, 21,5i5 ♦♦ " l,735,Oy8 91 ♦' Georgia, 6,281 •' " 499,172 88 " *' South Carolina. 2,410 " " 252,790 27 ♦' '• Arkansas, ' 1,023 " ♦♦ 100,218 52 Total, . G9,507 bales, costing $4,474,400 57 Of the above amount, so far as the reports of agents show, $40.1120 70 have been paid in cash, and the remainder in bonds. No reports from Louisiana, Texas and Florida have yet been received and no reports from any of the agents for the month of December have reachcil this office, but it is estimated from letters received that not less than 250,000 bales, including the number in the above state- ment have, up to this time, been already purchased for the use of the Government. The average price paid on the purchases reported, is about 131 cts. per pound, varying in diflerent States, the average being lowest in 39 Mississippi and Arkansas. The prices to be paid hereafter will be, without doubt considerably higher. The two following forms of cotton certificates have been issued, one, proposing to deliver the cotton to the holder at a fixed price after the declaration of peace, and the other authorizing him, at an agreed price, to export the cotton, at any time, from the Confederate States to any neutral port, on complying with the requisitions of the law. Certificates of the former class, amounting to one million five hundred thousand dollars, have already been transmitted to the depositary of the Confederate States at Liverpool. 40 [Certificate No. 1.] CONFEDERATE STATES OF AMERICA. $1,000 Bond. Cotton Ccrtificai:. No. Tins IS TO cKRTirv, that of is the proprietor of twenty bales of cotton of 10,000 lbs. weight, rating New Orleans middling at five pence sterling, which shall bo delivered by the Gov- ernment of the Confederate States of America to or order, at the port of Charleston or Savannah, Mobile or New Orleans, subject only to charges for compressing, putting on board ship, and existing Government dues, the latter not exceeding one-eighth of one cent per pound. The cotton will be delivered as soon as demanded by the holder of this certificate, upon the Government receiving thirty days notice of such demand. The demand must be made within the six months after the declaration of peace between the present belligerents in America ; in default of a demand within that period, this certificate may be dis- charged by payment of one thousand dollars, with interest at the rate of six per cent, per annum, from the date of issue indorsed hereon. This certificate will confer no right until verified and indorsed by the Commissioner of the Confederate States in Great Britain. In testimony whereof, the Register of the Treasury hath hereunto affixed his name and the seal of the Treasury Department, at Rich- mond, this first day of November, 18G2. __— ^— ^ Register of 'Treasury. 41 [Certificate No. 2.] Here enter the weight of the bales only, and their marks : Bales : aggregate weight a ^ State of County of Town, or Postoffice, The undersigned having sold to the Confederate States of America, and received the value of same in bonds, the bales of cotton, marked, numbered and classed as in the margin, which are now de- posited at hereby agrees to take due care of said cotton whilst on his plantation, and to deliver the same at his own expense, at in the State of to the order of the Secretary of the Treasury, or his agents, or their assigns. 186 The undersigned, as agent of the Government, certifies that the within cotton has been examined by him or by a competent judge, and that its character will rank according to the commercial scale as and also, that the weights and marks are as described — the cotton being in good merchantable order, and safely stored in a covered building. The undersigned certifies that the price agreed upon is a fair market price at the present time. CONFEDERATE STATES OF AMERICA, Treasury Department, 186 This is to certify that the within and above described cotton has been sold to and delivery is hereby ordered to be made to him, or his order, with license to export the same from the Confederate States to any neutral port, on complying with the requisitions of ihe law. Given under my hand and the seal of the Treasury Department, en the year and day above mentioned. Secretary of Treasury. No purchases of tobacco, under the act of April 21st, have been made until very recently, for the reason that a large portion of the fbbacco- planting region and the principal points where it is deposited, have been either invaded or have been under constant threat of invasion by the enemy. A beginning, however, has, at length, been made, and one hundred and twenty-eight hogsheads, costing $38,970 17, have been purchased. I am, very respectfully, A. ROANE, Principal Clerk in charge of Produce Loan Office. lion. C. G. Memminger, "i Secretary of the Treasury. 42 Treasury Department, ) January 7, 1863. ) • T\} tlu President : Sir: I have the honor, in compliance with the act of April Oth, 1862, to submit herewith, in duplicate, the estimates of appropriations required for the support of the Government/during the period from February l?t to June 30th, 1863, inclusive. 1 am, respectfully, Your obedient servant, C. G. MEMMINGER, Secretary of the Treasury. 43 CONFEDERATE STATES OF AMERICA, ^ Executive Department, > Richmond, Va., Dec. 31, 1862. ) To the Honorabh Secretary of the Treasury : Sir : I have the honor to submit the following estimate of the amount needed to meet the expenditures of the Executive office, from the 1st February to the 30th June, 1863, inclusive: For the contingent and telegraphic expenses of the Executive office, from 1st February to 3()th June, 1863, inclusive, $4,000 00. Very respectfully, Your obedient servant, BURTON N. HARRISON, Disbursing Agent. Office Secretary C. S. Senate, ) Richmond, Dec. 12, 1862. ] Hon. C. G. Memminger, Secretary of the Treasury : Sir : In compliance with the act of Congress ** relative to the esti- mates of the several heads of department," I herewith transmit you an estimate of the expenses of the Senate of the Confederate States, from the first day of February to the first day of July 1863. For pay of members of the Senate, $29,900 00 " " " officers " " " 6,000 00 " contingent expenses, 6,000 00 $41,900 00 I am, very respectfully, &c., &c. (Signed,) JAMES II. NASH, Secretary of the Senate, per C. T. Bruen. 44 ESTIMATE OF EXPEXSKSnf (he Ifousc of Rcprcsentalivcs of the Conftdfraic States, J ro7n February \st to June 30//*, 18G3. For pay and mileage of members and delegates, $171, 200 00 For compeneation of officers of House of Representa- tives, ^ 5,500 00 For incidental and contingent expenses, 10,(100 00 Total, $189,700 00 Respectfully submitted, ROBERT E. DIXON, (Signed.) by Jas. McDonald, Assistant Clerk. ESTIMATE OF APPROPRIATIONS required by the Drpartment of State for the five months, ending June 30iA, 18G3. For salaries of ministers, commissioners and secretaries, $23, 100 00 For salaries of consuls and commercial agents, 10,000 00 For incidental and contingent expenses of foreign inter- course, 10,000 00 For purchase of diplomatic books, 1,500 00 For salaries of Secretary of State, Assistant Secretary, Clerks, Messenger and Laborer, 5,353 00 Forsecretscrvicc, i.e., in necessities and exigencies under laws already passed, or wliich may be passed, or from causes which now exist, or may hereafter arise, and unforeseen emergencies, siii)ject to the requisition, and under the control of the President of the Con- federate States, 100,000 00 $150,253 00 (Signed,) J. V. BENJAMIN, Secretary of State. 45 CONFEDERATE STATES OF AMERICA, ^ Department of Justice, > Richmond, Dec. 13, 1862. ) Hon. C. G. Memminger, Secretary of the Treasury : Sir : I have the honor to acknowledge the receipt of your letter of the 12th instant, and in compliance therewith, I submit the following estimates of expenditures for this Department up to, and including 30th June, 1863: 1. For salaries of Attorney General, Assistant Attor- ney General, Clerks and Messenger, S6,000 00 2. For incidental and contingent expenses, 1,250 00 3. For salaries of Superintendent of Public Printing, Clerk and Messenger, 2,062 50 4. For printing, binding and ruling for the several Exe- cutive Departments, 75,000 00 5. For printing and binding for both Houses of Congress , including the printing of the laws and journals in book form, 25,000 00 G. For the purchase of paper for the Executive Depart- ments and Congress, 25,000 00 7. For salaries of judges and attorneys, and incidental and contingent expenses of courts, 25,000 00 9. For salaries of governor and commissioner of Indian affairs, secretary, judges, attorney and marshal of Arizona territory, 4,510 00 9. For incidental and contingent expenses of Arizona territory, to be expended by the governor, 478 50 10. For payment of messenger, prior to 9th March, 1861, 6 85 $164,307 85 I am, yery respectfully, &q., (Signed,) T. n. WATTS, Attorney General. 46 CONFEDERATE STATES OF AMERICA, ^ Departmknt ok JrsTicp, > Richmond, December 20, 1862. ) Hon. C. G. >iv:MMiNGK.Ti, Secretary of the Treasury : S,R- In compliance with your request of the 19th inst., addressed to E M Garnett, clerk of the board of commissioners under tho sequestration act, I submit the following estimates of expenditures for the board of commissioners up to, and including 3l)th June, lSb3 : 1. For salaries of commissioners, of their clerk, and for incidental and contingent expenses of the board, ^o,6Zb UU I am, sir, very respectfully, Your obedient servant, T. II. WATTS, Attorney General. CONFEDERATE STATES OF AMERICA, \ Dki'ariment of Justick, > Richmond, Dec. 27, 18G2. ) lion. C. G. Memmingf.r, Secretary of the Treasury : Sir • I be-- leave to add to the estimates of expenditures for my Department, "contained in my letter of i:Uh instant, a sum of throo thousand dollars, for the purchase of a law library, for the use of the Department of Justice, ^^^^^^^ "^ Your obedient servant, T. II. WATTS, Attorney General. 47 ESTIMATE OF APPROPRIATIONS, under the control of the Treasury Department, required from February \st to June 30, lb63. For the purchase of coin, $4,00(),()00 00 For the payment of interest on the public debt, 20,000,000 00 For engraving and printing treasury notes, bonds and certificates of stock, and for paper for the same, 350,000 00 For the transmission of Confederate States funds, 20o'oOO 00 For the transfer of funds to foreign parts, 5,000,'oo0 00 For compensation of Secretary of Treasury, Assist- ant Secretary, Comptroller, Auditors, Treasurer, and Register, and Clerks, and Messengers in the treasury department, 357 897 10 For incidental and contingent expenses of the trea- sury department, 21,800 00 _|29^29,697JO _ Twenty- nine million, nine hundred and twenty-nine thousand, SIX hundred and ninety-seven dollars and ten cents. (Signed,) ^ C. G. MEMMINGER, Secretary of the Treasury. I 48 ESTIMATE OF APPROPRIATION required for compensation of the Secretary of the Treamry, Assist mt Secretary, Comptroller, Audi- tors, Treasurer and Register, and Clerks, and Messengers, iti'fhe Trea- sury dejMirtment, for fiir month, ending June 30, 1863. For compensDtion of SccreUry of the Treasury, $2,500 00 For Assistant Secretary of the Treasury, 1,250 00 Two clerks, at §1.75(1 per annum, 1,158 33 Three clerks, at §1.500 per annum, 1,875 00 Two superintendents of buildings, at $1,275, and $975 per annum, ^37 50 One messenger, at §600 per annum, 250 00 One watchman, at §900 per annum, 375 00 Comptroller, at $3,(100 per annum, 1,250 00 Chief clerk comptroller's office, at $1,750 per annum, 729 17 Twenty clerks, at $1,500 per annum, 12,500 00 One messenger, at $750 per annum, 312 50 First Auditor, at $3,000 per annum, 1,250 00 One chief clerk, at $1,750 per annum, 729 17 Forty-eighty clerks, at $1,500 per annum, 30,000 00 One messenger, and one assistant messenger, at $750 and $375 per annum, 468 75 Second Auditor, at $3,000 per annum, 1,25») 00 One chief clerk, at $1,750 per annum, 729 17 Forty clerks, at $1,500 per annum, 25,000 00 Sixty special clerks to audit claims of dci^oased sol- diers, at $4 per day, 30,720 00 One messenger, at $750 per annum, 312 50 Treasurer, at $3,000 per annum, 1,250 00 One chief clerk, at $1,750 per annum, 729 17 One hundred and twenty-two clerks, at $1,500 per annum, 76,250 00 Eighty-four clerks (ladies,) at $900 pe;- annum, 31,500 00 One messenger, at $750 per annum, * 31'^ 50 One assistant messenger, at $ 150 per annum, 187 50 Register, ut $3,000 per annum, 1,250 00 One chief clerk, at $1,750 per annum, 729 17 Forty-one clerks, at $1,500 per annum, 25,025 00 Seventy-two clerks (ladies,) at $900 per annum, 27,000 00 One messenger, at $750 per annum, 312 50 One chief clerk, war t;ix bureau, at $1,750 per 72Q 17 annum, . ''^^ *' Three clerks, at $1,500 per annum, 1,875 00 Two clerks in light-house bureau, • 1,250 00 One clerk in Columbia, South Carolina, at $1,200 per annum, "* 500 OQt Amount carried forward, $283,397 10 49 Amount brought forward, $283,397 10 Five clert s in Columbia, South Carolina, at $1,000 per annum, 2,083 33 One clerk (lady,) in Columbia, South Carolina, at $600 per annum, 250 GO Twenty clerks (ladies,) in Columbia, South Carolina, at $500 per annum, 4,166 67 Deficiency in appropriation for compensation of Sec- retary of Treasury, Assistant Secretary, Comptrol- ler, Auditors, Treasurer and Register, and clerks, and messengers in the treasury department, to January 31, 1863, 68,000 00 $357,897 10 Three hundrel and fifty-seven thousand, eight hundred and ninety- seven dollars, and ten cents. Respectfully submitted to the Secretary of the Treasury, JOHN M. STROTHER, Dhbursing Clerk, Treasury Department.. January 3, 1863. 50 ESTIMATE OE APPROVRIATION required for Tncidentai atid Continprnt expenses of the Treasury Dejmrlmcnt, for Jive months ending June 3(1, I8G3. Fuel and f^as, ^.'jOO per month, for February, March and April. 1863, SK500 00 Postage on soldier's claims and other matters, 3,000 00 Telcpniins, 1,500 00 Servant hire, 1,50U 00 Wasliin-, 300 00 Stationery, including Icdgcrp, paper, blanks, en- velopes, ink, pens, «S:c., 8,000 00 Alterations of buildin«:9to adapt them to the increase of the Treasury Department, Coal and gas f(ir ( k-tober, November, December and January, not paid for, 2,000 00 Deficiency in appropriation for incidental and con- tingent expenses treasury department, up to Feb- ruary 1, 1863, 3,000 00 $21,800 00 Twenty-one thousand eight hundred dollars. Respectfully submitted to the Secretary of the Treasury. (Signed,) JOHN M. STROtllER, Disbursing Ckr/c, Treasury Ikpartmcnt. January 2, 1863. 51 ^^Y/af^I^^V^'ril Y"" ^^i^ar^mc./ from the first day of Fehuary, \iio 6, to the thirtieth day of June, 1863. For pay, transportation and other allowances of the Quartermaster's Department, as per estimate of Quartermaster General, (A.) SI7I,707,927 00 t or feubsistence of the Army as per estimate of Com- missary Genera] (B.) 48,656,500 00 i^ 01 expenses of Engineer service, as per estimate For oJr^ '^ ^p^^°''' ^"''^'" ^^-^ 3,000,000 00 J^ or Ordnance Bureau, as per estimate of Chief of F.?mT' I'n^^-^ . . 15,900,000 00 i^oi Medical Department, as per estimates of Sur- geon General, ^°- 1^ (^0 2,650,000 00 Fn. !•■ V ^ ^^ r. . , , 890,000 00 3,540,000 00 i^or civil expenditures of the War Department, as per estimate of the Disbursing Clerk, (G.) 172,638 23 ^^*^^' $242,977,065 23 52 (A.) Qlahtkkmaster Genkral's Okflce, 7 RicbmonJ, Dec. 13tb, 1862. j Sir : I have the honor to submit herewith an estimate of the amount that will be rcijtiired for the pay, transportation, and other allowances provided through this department for the army for Jive months, 'from the 1st of February to the 31)th June, 1^503, viz, FiCLD AND StaKF. l*fty for 200 Generals, 5 months, 4T CaVALRT, 5 MONTHS. Pay for oflBcers and men and 40 cents per horse, Mechanics and hiborers, Tents for officers and men, Camp and'garrison equipage, Travelling forges complete, Horses, mules, wagons and harness, Stationery for officers. Horse shoes, nails, iron, steel, &c.. Straw for bedding for men, Leather, thread, &c., repairing harness, Forage for public animals, Fuel for officers and men, Clothing for men, Horse medicines, 1 Regiment of I.tantry, 5 months. Pay for officers and men, ** " Mechanics and laborers, •' " Tents for officers and men, ** " Camp and garrison equipage, ** " Mules, wagons and harness, << ti Forage for animals, " " Shoes for horses and mules, nails, iron, kc, *' '* Fuel for officers and men, ** '* Clothing for men, ♦' *' Stationery for officers, ** <• Straw for soldiers bedding. RECAPITULATION. Field and staff, 8 corps of iirtillery, equal to 40 companies each, 78 regiments cavalry, 481 regiments infantry, lOO.SlO 10,950 2,272 l,fi00 4,000 23,075 2,000 3,500 5, 47.5 2,51)0 60,420 8,000 45,812 500 $279,614 $66,900 ll,9o0 2,160 1,600 23,075 10,740 2,500 7,(;oo 41,562 2,000 1 322 $173,809 1,356,480 12,502.320 21,809,892 83,602,129 $119,270,771 To which add: For the transportation of troops and their baggage ; of Quartermasters, subsistence, ordnance and ordnance stores from the place of purchase to troops in the field; the purchase of horses, mules, wagons and harness; the purchase of lumber, nails, iron and steel, for erecting store-houses, quarters for troops and other repairs ; hire of teamsters, laborers, &c., 40 per cent, on the above, 47,708,308 Amount carried forward, $166,979,079 • 54 • Amount brought forwanl, Sl6G.979.079 To pay for hordes of non-corninissioned oflGcers and pri- vatcB killed in battle, under act No. 48, sec. 7 ; and for wliich provision is to be made, 12j,00I) To pay for property prcspeil into the service of th(i,Con- federate States, under appraisement, and said property having been either lo.^t or applied to the public ser- vice, 187,500 Kor the sustenance of prisoners of w.ir under act No. 181, sec. 1 ; and the hire of the necessary prisons, guard houses, kc, for the safe keeping of the same, or so much thereof as may be necessary, 1,000,000 For the bounty of $50 to each non-commissioned officer, musician and private now in service for 3 years or for the war, to be paid at the expiration of the first years service, on the basis that 60,000 men will have to be paid, 3,000,000 For the pay of the officers on duty in the, offices of the Adjutant and Inspector Generals department, the i Quartermaster Generals, Medical, Engineer, Ordnance and Subsistence departments, 323,350 For the pay of the Provost-marshals and their assis- tants and other employees, 93,000 Total, 5 months, $171,707,929 A. C. MYERS, Quartermaster General. Hon. J. A. SfinnoN, Secretary of War^ Richmond, Va. 55 AN ESTIMATE of funds for the subsistence of C. S. Array from. \st. January to SOfh June^ 1863, /or 475,000 men (181 days) making 85,975,000 rations. 85,975,000 rations at 48 c. per ration, ! 1,000,000 gallons molasses at 38 c, 1,000,000 " whisky at $1.50, Purchase of weights, scales and measures. Provisions for quartermaster, employees and laborers under charge of Engineer and Nitre bureaux, Add 10 percent, for wastage, loss, &c., Deduct one-half estimate previously made for purchasing wheat, :1, 268,000 00 380,000 00 1,500,000 00 200,000 00 5,000,000 00 48,348,000 00 4,834,800 00 53,182,800 00 3,412,900 00 $49,769,900 00 Deduct amount of appropriations for pur- chase of sugar and molasses already made and not yet drawn upon, 1,113,400 00 Total amount required. $48,656,500 00 Cost of Ration by Estimate Cost of 100 Rations. RATION. ARTICLES. • QUANTITY OR BULK. PRICE. AMOUNT. REMARKS. 20 Bacon, 10 lbs. .40 4 00 Including all salt meat 80 F. Beef, 80 «* .25 20 00 80 Fiour^ 120 " .10 12 00 20 Meal, 30 " .05 1 50 10 Beans, 6 gills. 2.50 bus. 06 90 Rice, 9 lbs. .08 72 100 Sugar, 12 " .35 4 20 100 100 Vinegar, Candles, 1 gal- Ulbs. .GO .60 60 90 100 100 Soap, Salt, 4 '* 3qts. .75 1.00) 15.00 5 3 00 73 I By con'racf for firit iix mot. '. By purchsie balance of time, $8 ( Bvprage price. 48 71 56 The contract for salt, which expires io March, is for sevonty-fivo- cents per bushel. But it is received wet and the price of good dry salt is probably about one dollar per bushel. The price of flour in the trans-Mississippi department is nearly double wliat will be the cost here. By estimating flour at $20 per barrel, it is believed that a fair average will be arrived at. At the last session §6,825,800 wa.^? appropriated for purchasing wheat to run through the whole milling season ; hence, one-half of this should be deducted from this estimate for si.x months. Whisky and molasses are extra issues and not included in the cost of the ration. L. B. NORTHROP, Commissary General. 57 (C.) CONFEDERATE STATES OF AMERICA, ^ AVar Department, > Engineer Bureau, Richmond, December 11, 1863. ) Hon. James A. Seddon, Secretary of War: Sir : Enclosed I send you estimate of funds required by the Engi- neer Bureau, from 1st February, 18G3, to 30th June, 1863, inclusive, amounting to $3,000,000 (three million dollars). Very respectfully, your obedient servant, J. F. GILMER, Colonel and Chief of Engineer Bureau. ESTIMATE OF FUNDS required by the Engineer Bureau from Isi February, 1863, to 30th June, 1863. For five months expenditures for engineer service, $3,000,000 J. F. GILMER, Colonel and Chief of Engineer bureau. 58 (T>.) ESTIMATE OF FUNDS required fur the Service of the Ordnance Bureau for the Jiiye months ending June SOth, 18C3. For the " Ordnance Service in all its branches," viz : Purchase of supplies of ordnance and ordnance ptorcs abroad, $3,50(1,(1(10 00 Purchagc and manufacture of field ar- ti]ler3% with carria^^es, harness, am- * munition and equipments, complete, 1,000,000 00 Purchase and fabrication of cannon, shot and shell, 500,000 00 Purchase and fabrication of heavy carriages for cannon, .100,(M(() 00 Purcliase and fabrication of cavalry equipments, 500,000 GO Purchase and fabrication of infantry equipments, 1,000,000 00 Service of the arsenal and depots, 2,5(H),(K)0 00 Purchase and fabrication of small arms under contract and otherwise, G()0,000 00 Debt due by Major Caleb lluse, in England, ' 2,000,000 00 Purchase of lead and working lead mines, 300,000 00 Purchase of copper and other minerals, 200,000 00 • 12,500,000 00 For the purchase of pig and rolled iron, 3,000,0000 00 8,000,000 00 For the purchase and manufacture of nitre, .J()0,()00 00 400,000 00 Total amount required, $15,900,000 00 J. GORGAS, Colonel and Chief of Ordnance. Ordnance Offick, Richmond, December 1 1 TICK, ) , 18G2. 5 59 (E.) CONFEDERATE STATES OF AMERICA, j Surgeon General's Office, > RicHJviOND, Va., December 8, 1862. ; ESTIMATE No. 16. For medical and hospital supplies from February 1st, to June 30tb, 1863, $2,500,'"»00 00 For the estal^lishment and support of military hos- pitals from February 1st, to June 30th, 1863, 150,000 00 $2,650,000 00 S. P. MOORE, Surgeon' General, (F.) SURGEON GENERAL'S OFFICE, ) Richmond, December 8, 1862. ) ESTIMATE No. 17. For the pay of private physicians employed by con- tract from February 1st, to June 30th, 1863, $150,000 00 For the pay of nurses and cooks, not enlisted or vol- unteers from February Ist, to June 3"th, 1863, 240,000 00 For the pay of hospital stewards from February 1st, to June 30th, 1863, - 60,000 00 For the pay of matrons, assistant matrons, and ward matrons from February 1st, to June 30th, 1863, 240,000 00 For the pay of ward masters from February Ist, to June3nth, 1863, . 150,000 00 For the pay of hospital laundresses, from February Ist, to June 30th, 1863, . 50,000 00 $890,000 00 S. r. MOORE, Surgeon General. 60 War Department, ) Riclimoiul, December 8th, 1862. $ Sir : — I have the honor to suhmit the following eptimatcs of the deficiency, as well as the amounts necessary to be appropriated by Congress, at its ensuing session, to meet the current civil expendi- tures of this department to the .'3(ith of June, 1863, viz: For compensation of the Secretary of War, Assistant Secretary, Chief (tf Bureau, Clerks, Me^engcrs, kc, from October 13, 1862, to 31st January, 1863, ^ (deficit,) ' S2 1,888 23 For compensation of the Secretary of War, Assistant ' Secretary, Chief of Bureau, Clerks, Messengers, &c., from February 1st., 1863, to June 3(lth, 1863, inclu- sive, 96,750 00 For incidental and contingent expenses of the War De- partment from February 1st to June 3Uth, 1863, 54,000 00 Aggregate, $172,638 %S In explanation of the first item in the foregoing estimates, I have to state, tliat while Congress made the ordinary a[)propriation for the civil expenditures of this department, to the 31st of January, 1863, they also passed an act, on the Saturday night preceding the termi- nation of the session on the following Monday, and which was approved October 13, 1862, authorizing a stated increase on the com- pensations then received by the clerks and other employees engaged in the various Legislative and Executive Departments of the Govern- ment, but failed to make the necessary additional appropriation to carry out this act. It is thus that the deficit of $21,888 23 has occurred, and on account of which, I have thus far, been without the means of afl"ording those cmi)loyed in, this dejiartment the practicable relief contcuiplatcd by this act. Relying, however, upon the good faith <>f Congress to make an early appropriation to meet this deficit, many of those employed in this department have incurred subsequent liabilities that cannot be discharged in the absence of such an a]»pro- priation, and if it meet with your concurrence, I Avould rcsj)ectfully suggest that the early attention of Congress be called to this matter. Keferring to the sum of ;§y6,750 t)0 named as the second item in the foregoing estimates, I have to state that this increasjd ratio of expense, as compared with my former estimates, occurs from the in- creased compensation authori/.ed by Congress to be paid the clerks and other employees of this department under the provisions of the act referred to above, and from the employment, by your predecessor in office, of thirty additional clerks, since the adjournment of Con- gress. These additional clerks were employed under the aifthority of the Provisional Congress, as recited in act No. 53, approved March 7th, 1861, authorizing the Secretary of War to employ as miny 61 additional clcrts as the emergencies of his department shall, from time to time, require, Thej, therefore, form a part of the clerical organization of the department, and have been estimated for accord- ingly, in this item. 'In regard to the sudden increase that presents itself in the third item of my estimates touching the incidental and contingent exposes of this department proper, I deem it pertinent to state that this increase occurs wholly from the manner in which the postage account between the department and Postoffice in Richmond is rendered. The practice has been uniform in regard to the pre-payment of all mater mailed at the Postoffice here, but under a recent ruling of the Post- master, all letters or packages for this department received, and upon which there remains any unpaid postage, are retained in his office, uutil the amounts due are paid by this department. Under this deci- sion, confusion and delay have sometimes occurred in the delivery of the mails by the Postoffice here to the Department. That the Post- master here is acting under the law, I do not doubt, but that there is a violation of the postal law somewhere, is evident from this statement of its administration. " Out of the hundreds, if not thousands of letters and packages daily received by this office, as well as by the various bureaux of the department, at least one-eighth of them reach the Postoffice in Richmon 1 without having been fully pre- paid at the mailing office, and before these letters or packages can be secured by this office, or any of the bureaux comprising the depart- ment, I am required to deposit these unpaid amounts in postages. The department, through me, is thus improperly constituted the disbursing ag?nt for every officer and soldier in the arra}^ as well as for every citizen in our country, who has any correspondence with this depart- ment or its bureaux, (whether of an official or merely personal char- acter) upon which full pre-payment has been omitted at the mailing office. It is thus that the ordinary incidental and contingent expenses of this department proper, from being less than $80, 000 per annum, has suddenly increased to an amount over $120, ()()() per annum. I have thus endeavored to give you an intelligent explanation of the cause which has produced the marked increase in my present estimate for these contingencies of the department proper, with the expression of the hope that you will suggest some measure which, while not interrupting the free correspondence between the depart- ment, the army and the people, will relieve this department of the Government from a tax incurred by persons in remote sections of our country and the payment of which is regarded as a questionable diversion of the fund expressly set apart by Congress to meet the interior contingencies of the department. I have the honor to be, Your ob't serv't, (Signed,) • JAMES E. PEEBLES, Disbursing Clerk War Drp't. Hon. James A. Seddon, Secretary of War, Richmond, Va. 6t RECAPITULATION OF ESTIMATES OF NAVY DEPARTMENT. (No. 1.) Estimate of amount required for the compeiipation of the Secretary of tlie Navy, Clerks and Messenger in his office, from the let of Februarj to the 3Uth June, 1863, S9,122 30 (No. 2.) Estimate of the amount required to meet the increase of pay authorized by the act of Congress, approved October I3th, 1862, for one year, ending Oct. 13th, 1862, 3,200 00 (No. 3.) Estimate of the amount required for two additional clerks, and a draftsman in the Navy Department for one year, 4,200 00 (No. 4.) • Estimate of the amount required for tlie incidental and contingent expenses of the Navy Department, from iHt of February to the 3()th of June, 1863, inclusive, 10,000 GO (No. 5.) Estimate of amount required under the head of ** pay of the navy," to June 3lith, 1863, 1,399,571 25 (No. 6.) Estimate of the amount required under the head of "provision ancr contingencies in raymastcr's De- partment," to Juno 30th, 1863, 1,321,650 GO (No. 7.) Estimate of amount required to pay ** for iron-clad and other war steamers, steam engines, and other supplies contracted for abroad," 8,000,000 00 63 (No. 8.) Estimate of amount required for the construction of iron-clad and other vessels in the Confederate States, 3,000,000 00 (No. 9.) Estimate of amount required under the head of " ord- nance and ordnance stores," 1,817,500 00 (No. 10.) Estimate of amount required for *' purchase of nau- tical instruments, books and charts," 15,000 00 (No. 11.) Estimate of amount required under the head of '* equipments and repair of vessels," ' 250,000 00 (No. 12.) Estimate of amount required for the construction of a rope- walk, &c., 200,000 00 (No. 13.) Estimate of amount required under the head of "fuel for steamers, navy yards and stations," 300,000 00 (No. 14.) Estimate of amount required under the head of '* con- * tingent enumerated," 250,000 00 (No. 15) Estimate of amount required unde# head of '' sur- geon's necessaries, &c.,"* » 100,000 00 (No. 16.) Estimate of amount required ** for the support of the marine corps," ' 268,627 00 Sixteen million nine hundred and forty-eight thou- sand eight hundred and seventy dollars and fifty- five cents, $16,948 ,870 55 (Signed,) S. R. MALLORY, Secretary of the Navy. Navv Department, Dec. 16, 1862. 64 (No. 1.) ESTIMATE OF THE AMOUNT required for the compensation of th Secretary of the Navy, CUrks and Mrssen^er in his office, from the \st of February to the 30//i of June, I.'^G.'}, inclusive. For sain r J of the Secretary of the Navy, per act Feb. 21, 1861. $2,500 00 For palary of the Chief Clerk, also Corresponding Clerk and Disbursing Agent, per act March S. 186 1, 875 00 For 8:ilary of the four Clorks on duty at the Navy De- partment, attached to the offices of Orders and Detail, Ordnance and Hydrography, Provisions and Clothing, and Medicine and Surgery, per act March 16, 1861, (6th section,) at $1,500 each per annum, 2,500 00 For salary of the one Clerk at $1,500 per annum, per act January 11, 1862, 635 00 For salary of the two Clerks at $1,200 each per annum, per act March 8, 1861, 1,000 00 For salary of the one Clerk at $1,200 per annum, per act January 14, 1862, 500 00 Fo.- salary of the one Clevk at $1,000 per .annum, per act March 8, 1861, -111 00 For salary of the one draftsman at $1,200 per annum, per act January 14th, 1862, 500 00 For salary of the one Messenger at $500 per annum, per act March 8, 1861, 208 30 $n,122 30 (No. 2.) t ESTIMATE OF THE AMOUNT reguiml to meet the increase of pay authitrizid hy the act of Cons^ress, enlithd " An act to increase the pay (f certain officers and imployees in the Executive and legislative Departments," approved October 13, 1862, /or one year ending VMh of October, 1863. Increase to five ^rks, at salaries of $1,500 each, $250 each, $1,250 00 Increase to three Clerks and one Draftsman, at salaries of $1,200 each, $300 each, 1,200 00 Increase to one Clerk, at a salary of $1,000, $500, 50t) 00 Increase to Messenger, at a salary of $500, $250, 250 00 $3,200 00 65 • (No. 3.) ESTIMATE OF THE AMOUNT required for two additional Clerks and a Draftsman in the Navy Department, for one year. One Clerk, to be styled " Register," to be attached to the office of Orders and Detail, $1,800 00 One Clerk for the office of the Secretary of the Navy, 1,200 00 One Draftsman for the office of Ordntnce and Hydro- graphy, 1,200 00 $4,200 00 Note. — This amount, if authorized by law, can be embraced in the amount appropriated for " compensation of the Secretary of the Navy,, Clerks and Messenger in his office." (No. 4.) ESTIMATE OF AMOUNT required for the incidental and contingent expenses of the Navy Department, from tJie \st February to the SOih of June, 1863, inclusive. For stationery, fuel, lights, postage, telegrams, labor, &c., $10,000 00 66 (No. 5.) ESTIMATE OF AMOUNT required Navi/;' to June 3iUh, 18G3. U7idcr head of *' pay of the Fob whom Rkqvibei>. Vkablt bate or Pat, (Avkr- aob.) Amount. AoanKQATB. 4 Admirals f 0.000 00 •l.StM) (K) 2.825 00 2,225 m 1,200 00 050 00 2,825 00 1.100 00 2,5(H) 00 1,.500 00 1.250 00 8.(KK) 00 2,200 00 $12,000 00 21.500 00 43,7K7 50 111,250 (M) 16,000 00 9,500 00 10, 050 (K) 22. (MX) 00 27.6(K) 00 11,250 00 18.750 00 1,500 00 18,200 00 10 r«ip(aint< 31 Coniniandcrs, too First LieutcDanis 56 Second Liculcnantsi 20 Mactcrs, in line of promotion, 12 I'aymaelcrs 40 As.'iiptnnI Pavmastcrf 15 Pashcd Ahi^istiiut iSurgeonB, 30 Assistant Surgeons, .' 1 EnginctT-in-ciiief, 12 Engineers, Tulal fur commist oned officer f, 20 Pap^eJ Milshiptnen $321,187 50 850 00 550 00 1,250 m\ 1,000 00 750 tio 1,000 00 1.000 00 1,000 00 1,000 00 8,.50O (10 2'.M.')0 00 31.250 00 75.000 00 50,250 00 5,000 00 10.000 00 3,000 00 10,000 00 100 Acting Midsliipincn 50 First Assistant Engineers, 150 Second AsgislJiut Ei)j;iiioi>rs. 10 lloatswjiins, Sail-inakcrs, $228,150 00 720,000 00 127.233 76 5,000 live thousand seamen, ordinary eeanien, landsmen, boys, firemen and coal Leavers, at $l28S pcraniiiMn. .\dd for coniingeiicies arising, and not otherwise to be estimated for, say Total required for "pny of ilie navv," from January Ist to June aOth, 18(;3, $1,399,571 26 JOHN (lol)REK, Faymastir in charge. Office of Provision and Clothinc, December, 1862. This estimate is based upon the number of oflicer.s authorized by act of Congress, approved April 21st, l (No. 12.) ESTIMATE OF AMOUNT required for the construction of a Rope, ^jfilk, and purchasing the necessary machinery. For building rope walk, $200,000 GO (Signed,) F. FORREST, Chief of Bureau. Office of Orders and Detail, ) December 16, 1862. 5 (No. 13.) ESTIMATE OF THE AMOUNT reqidrcd under ike head of Ft^A for Steamers, Navy Yards and Stations, to June 30, 1863. For fuel for steamers, Navj Yards, and Slations, $300,000 00 (Signed,) F. FORREST, Chief of Bureau. Office of Orders and Detail, ) December 16, 1862. "S (No. 14.) ESTIMATE OF AMOUNT required under the k.ad of Confin^erU Enumerated, to June 30, 1863, for the following purposes, viz : Freight and transportation, printing and stationery, advertising; models, drawings, repair of firo-cngines and hose, and attending to steam engines in yards ; purchase and maintenance of horpcf^ and oxen, and drawing teams ; carts, lumber, wheels, and the purchase 'and repair of workmens' tools; postage on public letters; fuel, oil 70 and candles for navy yards and shore stations ; pay of watchmen and incidental labor, not chargeable to other appropriations ; wharf- age, dockage and rent ; travelling expenses of officers and others under orders ; funeral expenses, store and office rent ; couimission and jiay of navy a^rents and clerks ; pay of store keepers and clerks, flags, awnings aijil packing-boxes; books fur libraries of vessels; premiums and other expenses of recruiting ; apprehending deserters ; per diem pay of persons attending courts martial, courts of inquiry, and other services authorized by law ; pay of judge advocate ; pilotage and tonnage of vessels, and assistance to vessels in distress ; and for billS of health and quarantine expenses, $250,000 00 (No. 15.) © ESTIMATE OF THE AMOUNT required for Surgeons necessaries and appliances for sick and wounded of the Navy^ including Engineer and Marine Corps, to June 30, 18G3, inclusive. For medicines, surgical instruments and appliances, di-spensary furniture, bedding, &,c., $100,000 00 (Signed,) 11. W. JEFFERS, Surgeon temporarily in charge. Office of Mkuicine am> Surgery, December IG, 1862 '•I (No. IC.) ESTIMATE. OF THE AMOUNT required for the support of the Marine Corps, to tlic S'yHh day of June, 1803, {sec DelaiUd Statemenl herewith.) For the support of the marine corps, $268,627 00 71 THERE WILL BE REQUIRED for the Quartermaster's Depart- ment of the Cmjfedcrate States Marine Cot ps, for six months, commenc- ing the \st of January y and ending the SOth of June, 1863, the sum of $184,425. For clothing, (see next page) For provision, " ** " For fuel, " " " For purchase of ordnance stores, flags, drums, fifes, and repairs of arms. For transportation of officers and troops, and expenses of recruiting, For quartermaster's clerk, For contingencies, compensation to members of courts martial and witnesses, rent of quarters, offices and store rooms, where there are no public buildings, printing blanks and advertising, books and station- ery, postage and telegraphing, apprehension of deserters, office furniture, straw, bed- sacks, axes, spades, shovels, brooms, carpenter-tools, burial of deceased marines, office messengers, constant labor. $32,217 50 118,625 00 7,982 50 5,000 00 12,500 00 600 00 7,500 00 $184,425 00 (Signed,) A. S. TAYLOR, Major and Quartermaster, Marine Corps, Confederate Stoics. CLOTHING. FOR WHOM REQUIRED. Non-commissioned officers, musicians and privates, at $108 87 to each; watch coats $20 each $32,217 50 PROVISIONS. FOR WHOM REQITIRED. ENLISTED MEN. RATIONS AT |1 3(1 PKR DAY. AMOnXT. Non-commissioned officers, mu- sicians and privates, , 500 $118,625 00 72 FUEL. rOR WHOM RBQVIEBD. Commissioned officers, Non-commissioned officers musicians and privates, XIMIIKB. COEDS. TOTAL. 60 500 550 750 1,300 S7,982 *0 Approved, (Signed,) LLOYD J. BE ALL, Colonel Commanding Confederate States Marine Corps. DETAILED ESTIMATE of the pay of Officers, Non-Commissioncd Officers, Musicians and Privates of the Coifederate States Corps of Marines^ from January \st, to June 30, 1SG3. No, For whom required. Pay per month. Addl. 8 r vice, paj at $9 per Forage for horaea at $-^ each. ToUI. Undrawn cloth- ing and trar. al- lowances to dls- Aggre- gate. m^nth. charg'U sold'ri. 1 'Colonel— Commandant, $195 $&4 24 $l,K8tt $1,688 1 iLleuUnant Colunel, 170j 68 24 1,542 1,512 1 iMivJor, 150 6« 24 1,868 1,868 8 .raymaatcr, AtUutantand Quar termaster. 4S« 81 79 8,«84 8,884 10 CBptBins, l,*»l) 90 8,840 8,340 10 First LlrutenanU, 900 6,4«)0 5,400 SO Second l,lcuttn8nt«. 1,600 9,600 9.600 2 'Sergeant Mnjir and Quarter- I iDUHter Sfrjroint, M 800 800 a Principal Muslc'.ans, 60 800 800 6 Kirit SerxeanU, 120 720 720 S6 jherKfaiiU, 525 8,150 8,150 25 jCoiporaii, 425 2,550 2,550 10 Drummers and FIfer*. 100 060 960 4&0 PrlTHtia, 6,750 40,500 2,600 43,000 8 Clerlci to Head(|uarteni and Paymader, 25a 1,600 1,600 M7 1 • 18,1811 $342 144 81,708 2,600 $S4,202 Respectfully submitted. (Signed,) RICnARD T. ALLISON, Major and Paymaster^ Confederate States Marine Corps. Approved, (Signed,) LLOYD J. BEALL, Colonel Commanding Confederate States Marine Corps, 73 Po8T Office Department, ) Richmond, Dec. 31, 1862. ) Sir: I have the honor to submit the following estimates of the receipts and expenditures of the Post Office Department, for the fiscal year ending June 30, 1863. RECEIPTS AND EXPENDITURES. The expenditures of the Department for the month of June, 1861, amounted to $135,927 24, as follows: For transportation of the mails. For compensation of postmasters, For clerks in post offices, For ship, steamboat and way letters, For advertising, For mail bags. For office furniture, For blanks and printing, For wrapping paper, For mail locks, keys and stamps, For mail depredations and special agents. For miscellaneous payments, -Actual expenditures, $135,927 24 MEANS. The gross revenues of the month amounted to $92,381 67, as fol- lows : Letter postage, $79,458 88 Newspapers and pamphlets, 11,973 16 Surplus emoluments from box rents, 953 13 92,384,67 Excess of expenditures over taeans for June, 1861, 43,542 57 Amount of appropriation to supply de- ficiency in the revenues, for the year ending 1st March, 1862, approved March, 16, 1862, 320,060 36 $82,073 64 35,047 20 8,177 10 116 66 1,173 91 1 75 3,000 00 4,732 54 73 67 669 51 861 26 Excess of means $276,517 79 The expenditures of the Department for the year which ended 30th June, 1802, amounted to $2,i)21,290 18, viz: For transportation of the mails, 2,052,953 76 For ccmpensation of postmasters, G7 1.727 67 For clerks in post offices, 98,821 29 For ship, stcamhoat and way letters, 777 09 For advertising, G.897 03 For mail ba;T8, 714 77 For office furniture, 81 81 For blanks an. I printing, 26,G02 68 For wrapping paper, 4,854 91 For mail locks, keys and stamps, 689 40 For mail depredations and special agents, 20,206 50 For miscellaneous payments, 17,112 07 For postage stamps, 22,869 50 Actual expenditures, $2,924,290 48 MEANS. The gross revenues for the year whicli ended June 30tli, 1862, amounted to $1,91 1,189 05, as follows: Letter postage, $1,005,985 04 Newspapers and pamphlets, 205,200 87 Surplus of emoluments from box rents, 7,935 2i) Postage stamps, 692,067 94 $1,911,189 05 Excess of expenditures over revenues, $1,013,101 43 Deduct excess of means from report for month of June, 1861, 276,517 79 Appropriation to supply deficiency in the revenues of the department, ap- proved August 29, 1861, 500,000 00 A[)j)ropriation to supply deficiency in tiic revenues of the department, approved April 3, 1862, 1,451,602 31 2,228,120 10 Excess of means to 30th June, 1862, $1,215,018 67 75 ESTIMATES of receipts and expenditures for the year ending SOth June, 1863. EXPENDITURES. For transportation of the mails*, 2,493,389 86 For compensation of postmasters 671,727 67 For clerks in post offices, 98,821 29 For ship, steamboat and way letters, 777 09 For advertising, 6,879 03 For mail bags, 714 77 ^ For office furniture, 81 81 For blanks and printing, 30,000 00 For wrapping paper and twine, 8,000 00 For mail locks, keys and stamps, 689 40 For mail depredations and special agents, 25,206' 50 For miscellaneous payments, 17,112 07 For postage stamps, 22,869 50 Estimated expenditures, $3,376,268 99 t MEANS. For letter postage, $1,005,985 04 For newspapers and pamphlets, 205,200 87 For surplus emoluments tVom box rents 7,935 20 For postage stamps, 692,067 94 1,911,189 05 Estimated deficiency of revenues, 1,465,079 94 Excess of means for year ended June 30, 1862, 1,215,018 67 Appropriation to supply deficiency for December, 1862, appropriated 9th October, 1862, 130,607 39 Appropriation to supply deficiency for January, 1863, appropriated October 13, 18G2, 130,607 39 1,476,233 45 Surplus, $n,153 54 The foregoing estimates are based upon the Auditors report of the receipts and expenditures of this department, for the year ending June 30th, 1862, with the exceptions that the increased cost of print- ing, together with the increased cost of wrapping paper and blanks, ren- der it necessary that the sum to be appropriated for these separate heads should be increased. :g I therefore reppectfully request that the sum of one million, nine hundred ami cloven thousanut I have no doubt, judging from such unofficial information as I have received, that they will produce an increase of revenue, though 1 have no information of a character which would authorize a change of the above estimates. The report of the First Auditor has not yet been received of the cur- rent receipts and expenditures, on account of the constructing, repair- ing, and operating tlie military telegraph lines. As soon as it is receiv- ed, which will probably be in a day or two, 1 will send the esfiinatcs for that branch of the service. I have the honor to be, very respectfully. Your obedient servant, JOllX II. REAGAN, Posfvvistcr General. Thf. President. 77 PosTOFFicE Department, > January 8th, 1863. \ Sir : — I have the honor herewith to submit a statement of the amount of receipts and expenditures, on account of military telegraph lines, from June 1st, 1861, to September 1st, 1862, together with an estimate of the amount required for constructing, repairing and oper- ating military telegraph lines to June 30th, 1863. EXPENDITURES. Amount expended for constructing and repairing from June 1st, 1861,- to September 1st, 1862, ^53,034 97 Amount paid salaries to superintendent, operators and watchmen, 11,783 34 Amount paid operators out of receipts, 1,328 2 5 Amount paid for incidental expenses, 275 71 Making, RECEIPTS. By amount appropriated under act approved May 21st, 1861, By amount appropriated December 24th, 1861, By amount appropriated April 3d, 1862, By amountof receipts from offices to September 1st, 1862, By amount of cancelled warrants, Making, Leaving to the credit of the appropriations, I have no report of the amount of expenditures since the Ist Sep- tember last, the date at which Wm. S. Morris was appointed agent and charged with the management of the telegraph lines. And I have to make a merely arbitrary estimate for the expenditures on account of telegraph lines from that date to the 3()th of June next. To cover the probable expenditures on existing lines, and for build- ing and repairing lines, I request the appropriation of fifty thousand dollars ($50,000 00.) This amount will not all be expended unless the exigencies of the war should require the construction and use of additional lines of telegraph. I am, sir, with high respect. Your ob't serv't, JOHN H. REAGAN, P. M. General. The President. $66,422 27 $30,000 00 25,000 00 30,000 00 1,810 25 133 72 $86,943 97 "$20752l~ "to 78 Post Office Department, ) Richmond, December 12, 1862. J Sir: — In compliance witli an act, approved April 0, 1862, "rela- tive to the estimates of.tlu* heads of the several ilepurtments." 1 iiave the honor to submit the following estimates of the sums required for the compensation of the Postmaster General, Chiefs of Bureaux, Clerks, Messengers and laborers, from 1st February to 3Uth June, 1863, in- clusive. For compensation of Postmaster General, at $6,n()()pcr annum, §2,500 00 For compensation of three chiefs of bureaux, at §3,000 per annum, 3,750 00 For compensation of one chief clerk, at $1,750 per annum, 729 17 For compensation of one topographer, at §1,750 per annum, 729 17 For compensation of four principal clerks, at $1,500 per annum, 2,500 00 For compensation of one disbursing clerk, at $1,500 peij^^nnum, 625 00 For coiiiponeation of fifty-five clerks, at 1.500 per an- num, 34,375 00 For compensation of one watchman, at $750 per annum, 312 50 For compensation of two messengers at §750 per an- num, ' 625 00 For compensation of one messenger, at $600 per annum, 250 00 For compensation of three laborers, at $2 25 per day, 1,012 50 $47,408 34 Also, the further sum of §7,715 24, that being the amount of ad- ditional estimated compensation of the clerks, messengers and laborers, in this department, from October 13, 1802, to January 31, 1863, un- der an act approved October 13, 1802, '*to increase the pay of certain officers and employees in the Executive and Legislative Departments." And also, an appropriation of $5,000 will be required for the con- tingent fund of the department. Very respectfully. Your obedient servant, JOHN IT. REAGAN, Postmaster General. The President.