In 1863 it was further enacted that a special tax of 50 per cent. on the regular State tax should be levied, to be known as the Military Relief Tax, the proceeds to be used for the relief of the destitute families of Confederate soldiers.[73] In 1865, in order the better to provide for the families of the soldiers a direct tax in kind of 2 per cent, was levied on the gross amount of all corn, wheat and bacon, in excess of 100 bushels, 25 bushels and 100 pounds respectively; on the tolls from all grain mills in the State, on the gross profits of leather, whether manufactured for sale or received on shares as commission by tanneries; and on all woolen and cotton factories and fabrics manufactured for sale.[74] For the benefit of the County Indigent Fund, the Boards of Police of the several counties were empowered to levy a tax in kind of 1/2 per cent. on all corn, wheat and bacon, grown and produced in the State.[75] The exigencies of war and the depreciation of the Confederate treasury notes, in which taxes were paid, necessitated not only the levy of special taxes, but an increase in the number and rates of the specific objects taxed. Notable among the additions to the regular tax schedule were taxes of five cents a pound on all seed cotton over one bale of 500 pounds of lint, raised by a single hand; of 2 per cent. on the gross profits of iron foundries, machine shops, dealers and speculators[76] in grain, provisions, etc.; of 50 per cent. on the wages of mechanics in excess of 75 per cent. profit above the actual cost of labor and material; of twenty cents on every hundred dollars of railroad stock which paid 3 per cent. per annum. Heretofore the State had encouraged railroad enterprise by exemption from taxation and before the war had even gone so far as to levy special railroad taxes in the several counties in payment of stock subscriptions to these enterprises. But financial expediency dictated that premiums for industrial progress be withdraw and that all the State's fiscal energy be conserved for the business of war. Emergency taxation was supplemented as a fiscal device by depreciated cotton money, Confederate currency and Mississippi Treasury notes, and this extreme economic tension was only relaxed after the last troops of the Confederacy had surrendered. Upon the downfall of the Confederacy in 1865, the Constitutional Convention assembled by Gov. Sharkey organized Mississippi as a regular State government. The financial problem confronting this Post-Confederate government was as hard a Gordian knot to cut as that which confronted the Confederacy itself. Land was worthless as an object of taxation, because it had no value. Industries were paralyzed, and needed bonuses rather than increased burdens. The debt contracted during the war was not repudiated, and there was a State government to support. How was the difficulty to be solved?