The magazine of history with notes and queries (Vol. I, No. 5, May 1905)Various
History
The magazine of history with notes and queries (Vol. I, No. 5, May 1905)
Various
History -- Periodicals; United States -- History -- Periodicals
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 public officers who
received stated salaries ranged from $1,500 to $4,000 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 $5,000 and each professor $4,000.[4] 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 $3,000 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 in 1863, $500 in paper was appropriated.[5]
Many laws were passed regulating and changing the fees and salaries of
public officials. In October, 1864, for example, the salaries of the
State officials, tax assessors and collectors, and judges were increased
50%. 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
Union 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.
TAXATION.
As a result of the policy adopted at the outset of meeting the
extraordinary expenses by bond issues,[6] 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% 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
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