Year: 1862

IL 1AIEO OF AMEh1CA-W WILMlNt
al parts of the State, to fully realize it. You bring with
you this Wedge and can beee apply it from whas
have seen tn rom what can recommend shall there
fore venture but one upon the subject because
OF what have heard


By ordinance No. 22 of June 1861 which 10 now part
OF the Constitution of the Safe, it is provided thatl and
slaves shall be taxed ding their value and the
be laid on their general average in he State on
their value in classes in respect age and 9th dis
bly, and the value be assessed in scch modes may be
prescribed by law. Now while ar ds of the same
qualities but situate in different places from their local and
immovsbe character properly assessed at different
rates because of their relative proximity TO markets and
era Assembly itse neither accurately value
tate nor can do by general State commissioners
yet some steps be taken towards equaz the
slaves, which, under the present mode
be- and upderstard is various in many the
state because Of the different standard of valuation adopt
the tax should be uniform, and suggest likely
s accomplish that object the propriety of classify
ing slaves by their ages or by sex and age and sixng
two the taxable value of each class In consequence
sutjsct to the rregulay Of assessment which attend
land the value offs property at place in the
and is not difficult therefore make the both
equal ard uniform BY the classification Of slaves in the
Rer already antiOned.


Under the discretionary powers vested by the Consttu
ton in the Legislature to exempth rrm and distinguish
the mechanic from the field aborer it appears to that
the legislative assessment, oscreety made will conduce
better than the ut mode to uniform taxation through
out the State Each county is interested that the xable
value of saves should be alike in all the counties
tends to equaze the tax slaves tends to eq1ze
that land nasmuch both species of property be
taxed alike on th4r respective values precedent for this
mode of axiug slaves however imperfect may be found in
the legislation of 1882 ch. g.


n order to meet tie interest on the pat lie debt and to
make The sum due from counties, where the cannot
be collected of the of the enemy
commend ncrea:e of at least TWEEN five per
the present amount of taxation The great abundance of
money and consequent high prices OF property would
think, enable the people to pay cheerfuly also
commend that of twenty per cent be laid upon
the nett profits Of all who have during the present
year, speculated in the les of life, such
flour, bacCn pork Shoes leather cotton cloth and yarn
and wooen goods and to be continued during the next
or longer If necessary the proceeds to be applied to the
support of wives and children widows soldiers whose
property, listed the tax books shall fall below
tain sum. This law if properly enforced and guarded
against false swearing would be available
purpose, and would be eminently last in its effects.


am clearly of the opinion that Treasury notes
should be ssued if be possible to avoid it, think it
would be better to pay bonds than to fur
ther , swell the volume of paper in circulation


the 3Oth day OF September, 1852:


Bonded debt $l4,S12,O O05 90
Temporary loans, 1850 449 90


Int unpaid on Coupon Bond debt 432,oO5 As


- {" Temporary loans and


Bonds without CoupOps, 81, 1851 O6
AMT Treasury notes in circulation, 3,l36,550 so


To,al, $40 gag 36l OF
Tax reed from permanent sources for 1851 1874 $50 10


The falling eff attributable those and parts
of counties in the possession Of the enemy The deduction
for the year will be still GREATER owing to his advance
the destruction of property. &c. The report of the
Board Of Claims on the subject Of the finances herewith


In view of the very great labor imposed up the
Treasury Department and the variety of duties embraces
recommend the creation of the office of Auditor of Pub
tic Accounts to continue long may be deemed
sary, whose duty it shall be to investigate and settle al
claims again the State, When the of the pre-
Board of Claims shall expire it VIII still be necessary
to have such office in existence during the contin
o not Se emu o to 81 e oe
Auditor then recommend that the Board Claims be
II thOri1 13ohOr
their pay be arranged in proportion to their labor.


also commend the literary Board be allowed


salary be fixed by the Board. This duty present
the State Treasurer. and the law requires him to
apart any funds in his hands The duty could
much conveniently and efectualy be performed by
the Boards officers When the amount of this fund is
considered (he annual disbursements being double that
of the whole State Government ten years ago) with the
has been lost annually for of competent and
proper officer to look after and collect the debts of the
Board ee assured that the adoption of the suggestion


beg leave to make certain suggestions in regard to mi


a and tc aiding the Confederate authorities in enforcing
their efforts TO maintain the efficiency of armies


The ordinary penaes prescribed by Militia laws for
the punishment Of cences disobedence of orders &C.
adapted to times found entirely inadequate.
Wishing to czens the dsagreeabe spectacle OF
soldiers rayerslpg the country TO gather up
without leave decided to employ the Nj tia for that
purpose. In general it has answered admirably mo Of
he Officers having displayed great zeal and efficiency
gathering rapldy all persons subject to military duty
witho offending the sensbiities of people Ruf. il
instances deserers and other sinking characters
lave set the officers at defiance and enabled to eVade
by the assistance of others who conceal them ed
them and IN some resist the officers 10 the d charge
| of their duty


AS the crime of desertion, 80 far know, il not
0sence against the common law SO the conceaBg aiding
assisting deserter avoid recapure is puDisha
BILE in courts. To aid the military authorities in
resting uch persons recommend that act be passed
for the punishment of any who shall aid and assist
them any their recapture and also
punish severely the dsobedence of orders by the
| Militia


also my duty, gentlemen to bring your
tention several serious connected wi the admin
| istratiOn of Justice in the State


There is great dagger of awleRsness overrunnsg the
land and in the great abundaoce of military rulers and
there stl such thing is existence coil Iao which
is the of US all. Though preem nently
vatve and lawabding people cur society is already be-
ginning suffer serious derment from the violent
awdefng tendencies of the times Murder, arson, dis
regard Of obligations, Oppression and injustice,
common in districts than they have been known
Not long since informed, Confederate officer
fused to permit the execution of writ Of hdbedS corpus
within camp issued by competent authority and
officer with denunciatoH and abuse from his
It should be pride, it is duty and safety tt
show our enemies abroad and our law breakers home
honored and Observed ia the midst of suffering and
ty, is still moving with power and MAJESTY strengthen
ing protecting and sustaining people, as ever Will
strengthen and sustain those who it. The Genera
Assembly, ct s last session. actuated no doubt by th
most patriotic motives passed act suspendrg the rgu


sessions of the Supreme and Superior Courts of Law
and Equity. This act considered by many uncensution
al my Judgment to say the least of it, unwise
some of provisions. That some remedy ought to hav
been provided protecting property rcm sacrhce
and G
enlightened and patriotic public opinion Lad not alread
guaranteed that protection no ono will question: and
this ex meets my approval But the Courts themseve
should be opened and the fountains of justice unseaed


The criminal law especially should be diligently admins
tered for it has been wisely said that commission


crime is prevented more By the certainty than the severit
OF its punishment" Again, persons charged with Grim
and condDed in prison, even unawtuy convicted cal
in 0f