The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918 Page: 344
434 p. ; 23 cm.View a full description of this periodical.
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The Southwestern Historical Quarterly
of arms wherever it was necessary to enforce or protect the collec-
tion of revenues. In December, 1864, the control of the cotton
was turned over to the treasury agent, but by special arrange-
ments between Gray and the commander, the cotton bureau was
given till February 1, 1865, to close up its business. After this,
all orders concerning cotton and its exportation were made from
the treasury agency at Marshall." The regulations for the over-
land trade with Mexico were also now made from the treasury
agency.
One other connection with the finances is. found in the collec-
tion of taxes. The act of Congress of May 1, 1863, "for the as-
sessment and collection of taxes" had provided for the appoint-
ment by the president of a state collector for each state, who
should in turn appoint local assessors and collectors.69 Evidently
not all of these appointments had been made by the president
when communication was interrupted, for early in ISeptember,
General Smith, claiming to act under the authority of the president,
appointed a tax "commissioner" [collector?] for Arkansas, whom
he authorized to appoint in turn county assessors and collectors.70
He required that the commissioner prepare printed schedules show-
ing the objects of taxation and the tax on each, require proper
bonds from officers appointed, and demand that report be made
monthly and that collectors deposit the funds on the last day of
each month in the nearest sub-treasury of the government. Until
the arrival of an agent of the treasury, duplicate reports were to
be sent to headquarters. Delinquents were to be reported promptly
to the commander, in order that "corrective and coercive meas-
ures" might be adopted. No person could be appointed collector
or assessor of taxes who was liable to conscription. These pro-
visions were all in accordance with the act of Congress of May 1.
The tax in kind, levied by the act of April 24, 1863, was col-
"Smith to Walker, December 27, 18164, Off. Recs., XLI, iv, 1123-4."
"8'The Galveston Tri-Weekly News, November 6, and 23, 1864.
'"Statutes at Large of C. S., 1st Congress, 140-142.
'"Circular, 'September 4, 1863, Off. Recs., XXII, ii, 990-991. Singularly
enough, the Circular does not give the name of ,Smith's appointee, nor
has any specific authorization by Davis of this action been found. It is
possible of course that this commission, though dated and signed, was
never actually delivered to any one.344
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918, periodical, 1918; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth101073/m1/350/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.