The magazine of history with notes and queries (Vol. I, No. 5, May 1905) — John Shaqi
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
By this act $9,500,000 in currency was raised in Alabama. Alabama, with
Georgia and North Carolina, furnished two-thirds of the tax-in-kind.
Though at first there was some objection to this tax because it bore
entirely on the agricultural classes, yet it was a just tax so far as
the larger planters were concerned, since the depreciated money had
acted as a tax on the wage-earners and salaried classes, who had also
some State tax to pay. The tax-in-kind fell heavily upon the families of
small farmers in the white counties, who had no negro labor, and who
produced no more than the barest necessaries of life. To collect the tax
required an army of tithe-gatherers, and afforded fine opportunities of
escape from military service. The State was divided into districts for
the collection of all Confederate taxes, with a State collector at the
head. The collection districts were usually counties, following the
State division into taxing districts. In 1864, the tobacco tithe was
collected by Treasury agents and not by the quartermaster’s department,
which had formerly collected it.[14] The tax of April 24, 1863, was
renewed on February 17, 1864, and some additional taxes laid as follows:
Real estate and personal property 5%
Gold and silverware and jewelry 10%
Coin 5%
Credits 5%
Profits on liquors, produce, groceries and dry goods 10%
On June 10, 1864, an additional tax of 20% of the tax for 1864 was laid,
payable only in Confederate Treasury notes of the new issue. Four days
later an additional tax[15] was levied as follows:
Real estate and personal property and coin 5%
Gold and silver ware 10%
Profits on liquors, produce, groceries & dry goods 30%
Treasury notes of old issue (after January, 1865) 100%
The taxes during the war, State and Confederate, were in all five to ten
times those levied before the war. Never were taxes paid more willingly
by most of the people,[16] though at first there was opposition to them.
It is probable that the authorities did not in 1861 and 1862 give
sufficient consideration to the fact that conditions were much changed,
and that in view of the war the people would willingly have paid taxes
that they would have rebelled against in times of peace.
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