The Southwestern Historical Quarterly, Volume 39, July 1935 - April, 1936 Page: 39
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Diary of a Confederate Congressman, 1862-1868
Matt Wilson did not get away. Called to see me again this after-
noon. Spent the evening in the parlor of our hostess. Saw quite
an interesting young lady, Miss Wilson.
Friday Oth Snow several inches deep this morning & falling
heavily. Fell nearly all day & at night is a foot deep or more.
Hood's division returned today in the midst of the storm. What
a time they have ! Poor fellows! How my heart warms toward
them. They are practically devoting themselves to our cause.
May God take care of them. Consideration of the tax bill con-
tinued in the House. Finished its consideration in Com. of the
Whole & took it up in the House. Preston's amendment to tax
cotton & tobacco & agricultural products in the hands of all but
producers 10 per cent was adopted."3 I voted against it. The
two per cent was stricken out & one inserted. I voted for one.
Several amendments proposed to tax cotton the growth of the
present year heavily. I voted against all of them. Day bleak &
I feel rather weary.
Saturday 21st Snow still deep on the ground. Continued the
consideration of the tax bill in the House.
Ralls"4 proposed to amend by taxing cotton grown in 1863
one cent on every pound of unginned cotton-& an amount sup-
posed to be equal to tobacco. I voted against it mainly because
I believe it to be unconstitutional. The constitution only gives
power to tax for purposes of revenue.9" Besides it is oppres-
Hartridge of Georgia 9 offered an amendment apportioning a
direct tax on lands & slaves in numero among the states & laying
an ad valorem tax of one per cent on all other property. Judge
mMovement to tax cotton and tobacco in hands of all but pro-
ducers. (Passed March 20, 1863.) Probably two-fold effort to raise
revenue and to raise prices of agricultural products in order to encour-
age farmers. Cotton and tobacco notably fell in gold value in the South
because of the effective Federal blockade, while they correspondingly
rose in value in the North.
I'Ralls, (M. C.) John P.; Alabama; 1862-1864.
1'"Confederate constitution states "Representatives and direct taxes shall
be apportioned among the several States according to their respective
numbers by adding the whole number of free persons, including those
bound to a service for a term of years, and excluding Indians not taxed,
three-fifths of all slaves.
m"Hartridge of Georgia-See above, note 40.
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 39, July 1935 - April, 1936, periodical, 1936; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101095/m1/47/: accessed June 20, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.