Report from Mississippi State Auditor A. J. Gillespie to Mississippi Governor Charles Clark; January 1, 1865

Documents
Report from Mississippi State Auditor A. J. Gillespie to Mississippi Governor Charles Clark; January 1, 1865

Document Network
Document Metadata

Each transcribed document contains links that connect it to other documents on the same topic in the collection.

People

Clark, Charles, 1811-1877 Gillespie, Andrew J.Labauve, Felix

Events

Collecting of accounts Conventions Conventions--Mississippi. Convention (1861)Criminal Procedure--Arrest Criminal Procedure--Execution Impressment Mississippi. Legislation. Chapter CXCI (1862)Mississippi. Legislation. Chapter VII (1863)Mississippi. Legislation. Chapter XCII (1863)Mississippi. Legislation. Chapter XIV (1864)Mississippi. Legislation. Chapter XXVII (1864)Mississippi. Legislation. Revised Code of the Statute Laws of the State of Mississippi (1857)Taxation Taxation--Mississippi

Military Units

Confederate States of America--Military Service (Branch Unspecified)Mississippi. Militia Under Review United States. Army

Organizations

Confederate States of America. Treasury Department Distilleries Hospitals J. T. Paterson and Company (Augusta, Ga.)Mississippi Relief Association (Atlanta, Ga.)Mississippi. Geological Survey Mississippi. Institution for the Instruction of the Blind Mississippi. Legislature Mississippi. State Capitol Building Mississippi. State Library Mississippi. State Penitentiary (Jackson, Miss.)Railroad Schools

Occupations

Auditors Collection agents Mississippi. Auditor of Public Accounts

Places

Adams County (Miss.)Augusta (Ga.)Chickasaw County (Miss.)Coahoma County (Miss.)Columbia (S.C.)Columbus (Miss.)Georgia Hancock County (Miss.)Hinds County (Miss.)Issaquena County (Miss.)Jackson County (Miss.)Jefferson County (Miss.)Macon (Miss.)Marshall County (Miss.)Pontotoc County (Miss.)South Carolina Tippah County (Miss.)Tishomingo County (Miss.)Washington County (Miss.)Yazoo County (Miss.)

Social Identifiers

Enslaved people Impoverished people Military Status--Military deserters Military Status--Military families People with disabilities People with disabilities--Deaf

Page 1

[note] Report [/note]

Auditor's Office, Macon, Miss
January 1. 1865.

His Excellency,
Charles Clark,
Governor,

Sir,

In compliance with your request I have the honor herewith to report the transactions of this office from November 1.1863 (the date with my last report to the Legislature) to the 31^st. of December 1864 inclusive. During this period the Receipts from all sources were as follows, to Wit: On Account of.

State Tax 1860. [gap] $	1.233.	52
" " 1861.	3.796	18
" 1862.	104.726.	88
" 1863.	396.738.	27
Military Tax 1861	2.307	07
" " 1862	21.	30
" " 1863	550.	50
State Military relief Tax 1861	558	63
" " 1862	75.931.	81
" " 1863	698.329.	71
Interest on Chicasaw School fund loaned". per semi annual interest paid in by Rail Roads under Act 1856 }	59.892	85
Chicasaw School fund.	504.821.	12
Indigent families of Soldiers Act approved Aug. 13 . 1864 }	304.247.	60
Military Fund, Act Jany 29. 1862	426.417.	40

Page 2

Tax Sales	50.	04
Public Lands	29.851	03
Advance on Cotton (Cotton Money Refunded)	498.258.	50
County Loan	3.874	19
State Deeds	1.684	66
Military fund 1862 funded	81.500	00
Internal Improvement fund	5.003.	90
Three per Cent fund	62.847	21
Relief for Families of. Soldiers:
Appropriation under Act Dec 2 . 1863 {	250.000	00
Beneficiaries: Act Dec. 2. 1863	250.000.	00
Penitentiary	6.248.	87
Redemption of Lands	2.965.	42
Confederate States Treasury Notes funded	857.688.	33
Military Fund: Ord. of. Convention 1861	129.104.	30
Total—	4.758.678.	67
The Disbursements for the same period, Were as follows: Viz: On Account of.
Legislative	49.623	25
Judiciary	86.095.	71
Executive	27.960.	91
Appropriations	260.714	69
State Library	981.	33
Militia	10	00
Commissions for asessing	21.808	97
Public Printing	35.191.	24
Capitol Expenses	395.	41
Capitol Repairs	228	00

Page 3

Executed Slaves	700.	00
Recording Tax Titles	663	60
Geological Survey	1.250	00
Lunatic Asylum	77.666.	67
Executive Contingent Fund	8.735	53
Chicasaw School fund Interest	88.448.	41
Military Fund: Ord: Convention 1861	45.176.	00
Military Fund: Act Jany 29. 1862	683.827	14
Military Tax 1861	14.508.	90
Do. 1862	17.633	88
Do. 1863	2.879.	32
Institution for the Blind	9.500	00
Deaf and Dumb Asylum	3.500.	00
Military relief Tax 1861	416.	27
Do. 1862	131.474	97
Do. 1863	309.058	06
Arresting Deserters	3.447.	45
Collecting Arms	575.	55
Approⁿ. to Destitute families of Soldiers	17.663	51
Impressments	153.036.	33
Auditor's Contingent fund	2.904	82
Penitentiary	18.282.	37
Approⁿ. for Hospitals Act Jany 22 1862	15.000	00
Do. " Dec 16. 1861	7.500	00
Expense of Advance on Cotton	9.833	96
Relief for Families of Soldiers Act Decr 2. 1863 {	244.882	78
Beneficiaries Act Decr 2. 1863	252.497.	62
Assessment Rolls.	5.642.	50

Page 4

Distilleries	38.010.	00
Expense of issuing Change Warrants	6.109.	29
Distributing Laws & Journals	63.	34
Interest on funded Military Notes	1.314	94
Confederate States Treasury Notes funded	1.788.991	25
Appro: Military Service Act Dec 9 1863	294.861.	83
Expense of Engraving plate & printing Bonds	1.725.	00
Army Records	342.	50
Total [gap] $	4.743.051	30
Recapitulation
Receipts	4.758.678.	67
Disbursements	4.743.051.	30
Excess of receipts Over Disbursements	$ 15.627.	37

Several Statements in Tabular form are herewith transmitted:

Table "A." is a statement of the Distribution of $ 500.000.00 appropriated to the Destitute families of Soldiers under an Act approved december 2.1863 entitled "An Act to better provide for the the families of our soldiers." On the 1. January 1864 I Distributed the sum of $250.000. one half of said appropriation of $ 500.000. among 64.982 Volunteers returned to this office as of that Date, and on the 1^st. June 1864 the balance of the fund Viz: $250.000. was distributed among 66.106 Beneficiaries. All of said appropriation has been drawn from the Treasury by the Counties entitled thereto except the sum of $3072.35/100 as shown

Page 5

by said Table.

Table "B." Shows the Distribution of $351.028⁷⁰ being one half of the Military relief Tax 1863 embracing said tax for 1861 & 1862 paid in to Treasury since former Distributions up to Sept 26. 1864 which has been exchanged at Columbus for New issue of Confederate States Treasury Notes.

Anticipating that the Legislature at its August sess 1864 would make some change in the law in regard to this tax, I did not distribute it on the 1^st. August as required by the Act of December 1863 as all of the fund was Collected and paid in Confederate States Treasury Notes of the old issue which were then at a discount. The Counties entitled to the above amount have drawn the pro—rated share due to each except the Counties named in said Table, to which there is due and unpaid on the 1^st January 1865 the sum of $41.970.46/100.

Table C. shows distribution on 1. January 1865 of $304.247.00 to destitute families of Soldiers—$204.247.00 of said amount was paid into State Treasury in change Warrants required to be distributed by Act approved Aug . 13 . 1864 and $100.000 under the third Section of said Act. In April 1864 I contracted with Messrs. J. T. Paterson & Co. Augusta, G^a. for printing Change Warrants—Up to date $4047.445.25/100 has been received—$204.247. distributed Jany 1. 1865 to destitute families of soldiers, Leaving on hand

Page 6

the sum of $203.198.25/100 which will be delivered to the State Treasurer as soon as Numbered and a distribution of the amount will be made in a few days. The Balance of the Notes I am daily expecting having been advised of their shipment. The delay in receiving them was occasioned by the Military operations in Georgia which for a long time deprived Messrs Paterson & Co. of the services of their operatives who were taken away to perform Military duty. In this Connection I will state that under an Act authorizing the issuance of $2.000.000⁰⁰ Treasury Notes approved August 12. 1864, Col Felix Labauve very kindly consented to visit Augusta G^a & Columbia S. C. to contract for printing of said Notes to the amount of $1.000.000 Which he did with Messrs Paterson & Co. in October last, and I am informed that a portion of the Notes will be ready for delivery in a short time.

The Military fund of $2.500.00 under Act of January 29. 1862 has been expended as follows: Viz.

To Soldiers Families, Act Jany 3. 1863	$500.000.00
" Do Do " Decr 2. 1863	500.000.00
" Salt [gap] " Jany 1. 1863	229.333.65
" Military purposes " Jany 29. 1862	1.270.666.35
	$ 2.500.000.00

Page 7

By An Act entitled "An Act Making Appro-priations for the Military Service for the fiscal year" approved December 9. 1863, there was appropriated the sum of $ 2.400.000.00

of which sum there has been expended to date {	294.861.83
Balance unexpended	$ 2.105.138.17

The Taxes due for the year 1863 were Collected in full except in the Counties of Coahoma, Jackson Jefferson, Pontotoc, Adams, Hancock, Hinds Marshall, Tippah, Tishemingo, Washington Yazoo & Issaquena. Of the above, the Counties of Coahoma, Jackson Jefferson & Pontotoc owe a balance of $15.445.99 which the Collectors inform me they have been unable to Collect. I think it proper to say that the failure to Collect the taxes in the above named Counties was caused by no want of energy or efficiency on the part of the Collectors, these Counties being wholly or in part over ran by the enemy it Was impossible to Collect. The balance above referred to is due from the following Counties, Viz:

Coahoma	$ 1.969.02
Jackson	877.67
Jefferson	7.008.68
Pontotoc	5.590.62
	$ 15445.99

Table E. herewith transmitted, is a Statement exhibiting the Condition of the State Treasury on the 1^st January 1865.

Page 8

Balance in the Treasury from all Sources to that date per Statement,	$ 703.424.60
From which deduct amount of Trust funds in Treasury per table F. herewith transmitted	433.155.07
	$ 270.269.453

Say Two hundred and seventy thousand two hundred and sixty nine 43/100 Dollars of available means in the Treasury on the 1^st Jany 1865.

Under An Act entitled "An Act to authorize the Governor of the State of Mississippi to exchange the Treasury Notes and Bonds of the Confederate States belonging to the State, and for other purposes" approved Aug 13. 1864]], I issued to you on the 21^st. September last Warrant N^o. 408 for $1.714.745.⁰⁰ being amount of Confederate States Treasury Notes then in State Treasury in Order to have the same funded accoring to the provisions of said Act—You paid One half of said Amount, say—$857.400.00 into Treasury by receipt Warrant (in New issue) N^o 138 dated Sept 24 . 1864 and You hold a Certificate of the Depository at Columbus Missi for the balance in Bonds. Pay Warrant N^o 615 dated Dec 17 1864 was issued to you and drawn from the Treasury in C. S. Notes, old issue at par, for the purpose of being

funded for the sum of	$42.279.59
For which You hold Certificate of the Depository at Columbus $ 42.300.1/2 payable in New issue & balance in Bonds	42.300.00
over	$ 20.41

Thus showing you have Certificate for Twenty 41/100 Dollars more than amount drawn from Treasury

Page 9

on pay warrant No. 615. To explain this discrepancy it is necessary to say that the Depository would not issue Certificate for Bonds of an odd amount, and in order to make an even amount $20. was taken from the sum to be deposited for new issue and appropriated to the amount to be bonded. Hence the sum exchanged for New issue is $1333/100 short as shown by the following Statement: On the 17^th December 1864 Pay Warrant N^o. 614 was issued to you for $31.88666/100 in Confederate States Treasury Notes old issue, discount off for the purpose of being exchanged for new issue, $343.³³ of which was detected as Counterfeit Money at Columbus, and returned to the Treasury by receipt Warrant, leaving balance

exchanged for New issue of	$31.543.33
for which you hold Certificate of [gap] Depository at Columbus payable [gap] in New issue—	31.530.00
	$ 13.33

By the Revised Code of Missi. Chapter 6. Sec. 3 . Art. 31 I am required to make a detailed estimate to the Legislature of the Receipts & Expenditures during the two years next ensuing; or if it be a called or adjourned Session then until the next regular session. In order to approximate as nearly ^as possible^ the Receipts for the present fiscal year, I have prepared in tabular form, a statement herewith transmitted, marked Table D. to Which I refer you. This Table exhibits returns from 34 Counties for the fiscal year 1864. As compared with the same Counties for 1863 there is an increase in the State Tax of 38 per cent. Assuming this as the proper basis I estimate receipts

Page 10

On Account of the State Tax 1864 from all the Counties (except those wholly or in part occupied by the enemy, or the proximity of which prevents

the Collection of the Tax) a&c	$ 692.000.00.
From which deduct probable amount to be allowed Tax Collectors, for their Commissions for Collecting, Insolvencies, Erroneous Assessments &c	75.000.00
Nett Amo State Tax 1864	$ 617.000.000
Estimated Disbursements	350.000
Excess of Receipts over Disbursement	$267.000.00
I estimate the Nett Amount of Military relief Tax for 18964 at	$900.000.00.

The present revenue law of the State is ample to supply all ordinary demands on the Treasury, The first great Care however of the Legislature should be to provide Well for indigent families of our soldiers, and in this Connection I will state that we are now feeding over 72000 persons of that Class, and the number is daily increasing. As shown by the above statement $900.000.⁰⁰ Will be all that Can be reasonably expected to arise from the Tax of 1864 for their annual support, an amount in my opinion wholly inadequate it being but little more than $12. for each individual

Respectfully Submitted

A. J. Gillespie
Aud^r. Pub. Acctg