Civil War and Reconstruction in AlabamaFleming, Walter L. (Walter Lynwood)
History
Civil War and Reconstruction in Alabama
Fleming, Walter L. (Walter Lynwood)
Alabama -- History -- Civil War, 1861-1865; Reconstruction (U.S. history, 1865-1877) -- Alabama
The appropriations for the usual expenses of the government were light,
seldom more than twice the appropriations in times of peace,
notwithstanding the depreciated currency. The salaries of public officers
who received stated amounts ranged from $1500 to $4000 a year in state
money. In 1862 the salaries of the professors in the State University were
doubled on account of the depreciated currency, the president receiving
$5000 and each professor $4000.[427] The members of the general assembly
were more fortunate. In 1864 they received $15 a day for the time in
session, and the clerks of the legislature, who were disabled soldiers or
exempt from service, or were women, were paid the same amount. The salt
commissioners drew salaries of $3000 a year in 1864 and 1865, though this
amount was not sufficient to pay their board for more than six months.
Salaries were never increased in proportion to expenses. The compensation,
in December, 1864, for capturing a runaway slave was $25, worth probably
50 cents in coin. For the inaugural expenses of Governor Watts, $500 in
paper was appropriated.[428] Many laws were passed, regulating and
changing the fees and salaries of public officials. In October, 1884, for
example, the salaries of the state officials, tax assessors and
collectors, and judges were increased 50 per cent. Besides the general
depreciation of the currency, the variations of values in the different
sections of the state rendered such changes necessary. In the central
part, which was safe for a long time from Federal raids, the currency was
to the last worth more, and the prices of the necessaries of life were
lower than in the more exposed regions. This fact was taken into
consideration by the legislature when fixing the fees of the state and
county officers in the various sections of the state.
Taxation
As a result of the policy adopted at the outset of meeting the
extraordinary expenses by bond issues,[429] the people continued to pay
the light taxes levied before the war, and paid them in paper money.
Though falling heavily on the salaried and wage-earning classes, it was
never a burden upon the agricultural classes except in the poorest white
counties. The poll tax brought in little revenue. Soldiers were exempt
from its payment and from taxation on property to the amount of $500. The
widows and orphans of soldiers had similar privileges. A special tax of 25
per cent on the former rate was imposed on all taxable property in
November, 1861, and a year later, by acts of December 9, 1862, a
far-reaching scheme of taxation was introduced. Under this poll taxes were
levied as follows:--
White men, 21 to 60 years $0.75
Free negro men, 21 to 50 years 5.00
Free negro women, 21 to 45 years 3.00
Slaves (children to laborers in prime) 0.50 to 2.00
More valuable slaves 2.00 and up
And other taxes as follows:--
Public-domain text, read in full here on John Shaqi.
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