Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1866-03-01
UNLIOUIDATED CLAIMS.

military clothing, arms and other mun1t1ons OF
war for transportation, pay, salaries and wages
of officers and employees in the military service
of the state. We have no means of correctly es-
timating the total amount of these unllquldated
claims. They will, probably, exceed two millions
of dollars (20OO OOO.) This Indebtedness having
been incurred in the direct aid of the rebellion is
declared void by the ordinance
UNPAID SALARIES AND FEES OF CIVIL OFFICERS.
The civil officers of the state, having taken an
oath to support the Constitution of the Confede
rate States without the OATH having engaged
in the administration of laws enacted in aid of
the rebellion, under state government, arranged
in armed hostility las body politic,) to the gov
eminent of the United States, the question arises
whether these debts and obligations were incurred
in the direct indirect aid Of the rebellion, with
in the words and spirit of the ordinance To
prevent anarchy, the state must have a civil gov
eminent, without reference to a state of war or a
state of peace. Where the officers of the civil
government, whether state or county, created
before, even during the war, for the legitimate
purposes of q civil government, and without ref
erence to state of rebellion the salaries and fees
annexed thereto are valid, and this, although GER
tain Confederate duties, in aid of the rebellion,
are super imposed upon the office or officer. For
these duties are only collateral and accidental,
and do not enter into the creation of the office or
the salary annexed to it. The salary would be
due to the incumbent without reference to the re-
bellion the officer might be punished for per-
forming duties incompatible with his allegiance,
If the civil offices of the state had been vacated
by the state of rebellion, by nOn-user, abandon
ment, or by virtue of proclamations issued from
time to time, during the war, by the president of
the United States such vacation would be a for
fixture of the salary attached; but no question of
that sort arise here. The convention has rati-
fed all laws of the state and judicial proceedings
of the courts, had and made during the war, when
not incompatible with the allegiance due to the
federal government; thus, by clear implication at
least recognizing the offices and the services of the
incumbents.
The committee is therefore of opinion that all
arrearages of pay, salaries and fees of the civil
officers of the state which accrued during the
and up to the beginning of the provisional gov
eminent, valid claims against the state, under
the ordinance of the convention. Whether these
claims shall be subject to the scale of depreciation
of Confederate money, which may be established
by the general assembly, does not fall within the
province of the committee to Decide in this
quiry. The resolution under which we are acting,
only requires the committee to declare what debts
void and what are not void.
COUNTY BONDS AND OTHER LIABILITIES.
Soon after the commencement of actual hostili
ties, but prior to the ordinance of secession, to-
w.t. on the 18th May 1861 the general assembly
ratified act ''That the courts of pleas and quar-
ter sessions majority of the justices being pres
ent, and the mayor and commissioners of incOr-
porated cities and towns, shall have power to
make appropriations of money and levy taxes
to raise the same, for the purpose of raising
equipping anu paying any police force which they
may deem necessary for the protection of the cit-
zens or property of the city, town county, and
for the further purpose of rendering aid and sup
port to the INDECENT families of persons engaged
the military service of the state, and to borrow
money the faith and credit of the city, town or
county, and to issue certificates therefor.
Under this act most of the early volunteers of
the army were enlisted clothed, equipped and
provisioned by the several counties and corpora
tions of the state. Carried away by the excite
mentand enthusiasm which then prevailed through
out the state, the counties and towns, in thus
raising equipping and transporting troops to the
seat of war, at the expense of the counties and
towns, transcribed the authority vested in them
by the legislature. For remedy Whereof the leg
islature, by act ratified the Goth September
1861 enacted ''That all acts and proceedings of
county courts, for provisioning equpping and
transporting volunteers, to reimburse individ-
uas who advanced means for that purpose, be,
and the same hereby legalized,' and majority
of the justices empowered to ''levy taxes for
such purposes hereafter
Under these acts almost every county in the
state has incurred large debt during the war,
which Is now outstanding, and evidenced by
county and corporation bonds and certifcates.-|
The aggregate amount of these liabilities Will not
fall short of s., 500 900.
The first enquiry is, are these debts and obiga-
tons primarily due and owing by the counties and
towns also debts or obligations created or incurred
by the state? In order to reach the to this
inquiry, it is necessary to follow the Legislative
history Of the period of the
An ordinance, ratified the Sth June, 1861, |
created the board Of claims, whose duty it ''to
audit and SETTLE" upon principles of equity and
Justice all claims that may be presented against
the state for expenses incurred towards the |
armlng equlpplng, subsistence and transpor-
tatiOn of volunteer troops and of munitions of
war, and for bounty paid to said troops either in
the military naval service of the state, and other
expenses incurred i'll defence of the state, prior to
the Goth May, 1861 and all county claims, and
other claims of the character aforesaid, arising |
since Goth May, 1861, which are not provided for
by law; and no county corporation claim shall |
be entertained by said board unless the same shall
be certified by the county trustee chairman of
the county court, or by the corporate authorities
of any corporation, whence the claims may come. "
Subsequent ordinances of June Sth, 1861 and
2Sth June 1861 enlarged the powers of this board,
and extended its Jurisdiction to the accounts of all
agents and officers of the state.
An ordinance of Goth February, 1862 author
Uses the towns of Wilmington Newbern, Washing
ton, any other town, in like case, to erect de-
fensve works, and lay taxes and borrow money,
ochich tie stCtte assumes to repay.
By act of the general assembly, ratified De-
cember sessions 1862 the office of auditor Of pub
lie accounts created, whose duty it 6 to re-
ceive, audit and adjust all accounts or claims
against the state, arising out OF ten military SER
vice in the civil administration of the govern
ment'' It was further provided, Z" that all claims
that may be presented against the state for ex-
penses incurred for arming, equipping, subsis-
tence and transportation of troops, munitions of
war, bounty paid to said troops either in the mil
ltary naval service of the state, and other eX-
penses incurred in the public Defence shall be au
dited and settled by said auditor, upon principles
OF equity and Justice, and the governor rs direct
ed to issue his warrant for the amount certified to
be due. An act ratified in February, 1863 trans
fers all the duties of the board of claims to the a
litor.
&l,o 4vro oRo bot 81 |