THE CONGRESSIONAL GLOBE.

Mr. LATHAM. I desire to state that had I been present, being necessarily absent, the other day, when the homestead bill was passed, I should, as I have heretofore done, have cheerfully record-proceed, there being a judge present at each place, ed my vote in its favor.

Mr. NESMITH. I also desire to state that had I been present at the time the homestead bill was before the Senate, I should have recorded my vote in favor of it.

the

COURTS IN KENTUCKY.
I move now to take
up
Mr. POWELL.
bill reported from the Committee on the Judiciary
regulating the holding of the courts in Kentucky.
Mr. SUMNER. I do not see the Senator from
Illinois, the chairman of the committee, in his seat

It seems to me he ought to be here when
that bill is considered.

Mr. POWELL. I do not know why the Sen-
ator should be here more than others. I did not
move to take it up because of his absence. I
suppose he will be here in a few minutes. This
is a local matter, and will take but a moment.
do not think it will lead to debate. I certainly
shall not debate it unless others do.

Mr. SUMNER. I have no objections to its being taken up.

The motion was agreed; to and the Senate, as
the bill (H. R. No. 258) to regulate the time of
in Committee of the Whole, proceeded to consider
holding the courts of the United States for the
district of Kentucky, and for other purposes. It
directs that the circuit and district courts of the
United States for the district of Kentucky shall
hereafter commence and be held as follows: at
first Monday of December; at Louisville on the
Covington on the third Monday of April and the
third Monday of February and first Monday of
October; at Frankfort on the third Monday of May
and first Monday of January; and at Paducah on
the third Monday of March and first Monday of
November.

If neither of the judges of the courts be present
at the time for opening court, the clerk may open
and adjourn the court from day to day for four
days, and if the judge does not appear by two
o'clock, p. m., of the fourth day, the clerk is to
adjourn the court to the next, stated term. But
either the circuit or district judge, by written or-
der to the clerk within the first three days of his
term, may adjourn court to a future day within
thirty days of the first day, of which adjournment
the clerk is to give notice by posting a copy of the
order on the front door of the court-house where
the court is to be held; and the district judge, and,
in his absence, the circuit judge, may order a spe-
cial term of the circuit court, designated in a sim-
in one or more newspapers in the place where the
ilar order, to be published in a similar manner, and
court is held; and by the order the judge may pre-
scribe the duties of the officers of court in sum-
moning juries, and in the performance of other acts
necessary for the holding of such special term, or
the court may by its order, after it is opened, pre-
scribe the duties of its officers, and the mode of
proceeding, and any of the details thereof.

Such number of jurors are to be summoned by
the marshal at every term of the circuit and dis-
trict courts, respectively, as may have been or-
dered of record at the previous term; and in case
there is not a sufficient number of jurors in attend-
be
ance at any time the court may order such num-
ber to be summoned as, in its judgment, may
deemed necessary to transact the business of the
court. And a grand jury may be summoned to
attend every term of the circuit or district court,
ries and talesmen, in case of a deficiency, pursu-
by order of court. The marshal may summon ju-
ant to an order of court made during the term, and
they are to serve for such time as the court may
direct.

uniforms; been in service; and some of them
been in action. It would be very unjust that this
bill should have the effect to cut off those young
gentlemen. I have no interest in the matter at all,
but I should like to see justice done.

shall be vested in a Supreme Court, and such in-
ferior courts as Congress may from time to time
establish, it seems to be exclusive of judicial power
being vested anywhere else. I know that this has
been done. I know it was done in the case of the
fugitive slave law. It received the denunciation Mr. HALE. If there are any such cases they
of my friend from Massachusetts [Mr. SUMNER] are in palpable violation of law, for they have been
then. But the other day we had a bill here-I do || appointed long since the Senate has been in ses-
not remember what one it was-involving the same sion, and they have had no right to go into the ser-
principle, and the Senate, by an almost unanimous vice. Neither the President nor any other power
vote, affirmed it. There were but three votes re- on earth, while the Senate is in session, has the
corded against it. But, sir, as I have taken an right to appoint any such persons to places in the
oath to support the Constitution of the United marine service. If it has been done, it is a gross
States, I will not sit still and see it palpably and abuse which ought to be rebuked by the Senate.
grossly violated, as I think this bill does violate I was not aware of it until I heard some such sug-
It, without recording my vote and uttering my gestion made by the Assistant Secretary of the
feeble voice against it. I am opposed to the bill Navy this morning. The power of the President
for both these reasons.
to nominate, so that they can take upon them-
Mr. TEN EYCK. Being a member of the Ju-selves the duties of the place, exists only during
diciary Committee, I will simply state that the the recess of the Senate. If there are such cases
committee were almost unanimous in reporting as the Senator refers to, they have been appointed
this bill. I believe the chairman was not in favor since we have been in session.
of its passage. The committee, however, agreed
to it after having heard very fully the application
and the representation of different individuals in-
terested in the matter, and having also before them
a communication from Judge Catron who has now
gone back to Kentucky to hold the Federal courts
there. It was strongly urged by him. He ex-
pressed a very strong desire that the bill should
pass as being beneficial, in his judgment, to the
administration of justice in the Federal courts of
the State of Kentucky; and under that view and
other matters brought before the committee they
were induced to unite in a recommendation of the
bill.

Mr. HALE. If we go on and give a code to Kentucky because there is something peculiar in Kentucky, other States having something peculiar in them will want codes, and we shall have as many codes in the United States courts as we now have in the State courts. I suppose the great design and object of the Federal courts was to have a uniform law and practice so far as practicable. Mr. DAVIS. As to there being a uniformity of practice, there is no such thing in the Federal courts. The practice in all the courts conforms to the practice in the State courts, as a general rule. This is a matter that concerns the State of Kentucky alone. It is a matter of no general interest, and I trust the Senate will pass the bill as it came from the House of Representatives.

Mr. POWELL. This bill was drawn up and has been very slightly modified by Judge Catron and by Judge Ballard. As to the point suggested by the Senator from New Hampshire, I will simply say, that it now conforms to the practice in that State; and I do not think the bill is obnoxious to the constitutional objections that he raises. I trust it may be passed by the Senate. There is a long letter from Judge Catron highly approving of it; but I shall not take up the time of the Senate in having it read. The whole delegation of the State wish it, and Judge Catron strongly urges it.

The bill was reported to the Senate without amendment, ordered to a third reading, read the third time, and passed.

APPOINTMENTS IN MARINE CORPS.

Mr. HALE. There was a short bill reported the other day from the Committee on Naval Affairs in relation to appointments in the marine corps, which I wish might be taken up and passed now.

The motion was agreed to; and the bill (S. No. 306) regulating the appointment of second lieutenants in the marine corps was read a second time, and considered as in Committee of the Whole. The bill enacts that hereafter second lieutenants in the United States marine corps shall be taken, by selection of the President, from the graduates of the United States Naval Academy.

Mr. HARRIS. I do not know that I have any particular objection to the principle of this bill; but I heard a suggestion made to the chairman of the committee at the Navy Department which struck me with considerable force, and that was that there were several young gentlemen now nominated for the marine corps who had already entered the service, but had not been confirmed, and they might be cut off by the operation of this bill, which would be very unjust. There should be some provision to save those. As I understand, their nominations are now before the Senate; they have already been appointed; have obtained their

Mr. HARRIS. I suggest to the chairman whether this proviso might not be added to the bill:

Provided, That this act shall not operate to prevent the appointment of such persons as have been nominated for lieutenants of marines.

It seems to me that would be proper.

Mr. HALE. I think that would be manifestly unjust; and, as I am put upon the stand here, I will be candid about it, and I will state what led to this inquiry and to this unanimous report of the committee. It is that appointments in the marine corps have not been distributed heretofore as they ought to have been. Some States have got none at all; some have vastly more than their proportion, and they have been appointed without any rule. Friends, the mothers and sisters, &c., of the candidates have come here and besought and besieged the appointing power, and they have been appointed without regard to anything except the mere personal pressure that has been brought to bear on the appointing power, and some States have got vastly more than their fair proportion, and others have not anything like their fair proportion. It was that fact which induced this inquiry. It has been a subject of inquiry for a long time. I do not think there could be any such case as the Senator from New York alludes to, because I do not think that the Administration would violate the law; but I should have no objection to an amendment declaring that this act shall not apply to any nominations now pet their full proportion of officers in the corps. pending before the Senate from States that have I think, however, there will be no injustice done by passing the bill as the committee unanimously reported it.

in the corps, that they should be allowed to the States that have not their proportion.

Mr. GRIMES. I wish merely to say, sir, that however much the committee may have been influenced by the consideration suggested by the Senator from New Hampshire, the chairman of the Committee on Naval Affairs, that was not the sole consideration, nor the greatest one, certainly with myself. I believe that the only proper way to have these appointments made is by selection from the graduates of the Naval Academy, and I have always thought so. More than two years ago, shortly after becoming somewhat familiar with the operations of the Navy Department and the system upon which it was conducted, and on which appointments were made, and the duties devolved on the various grades of officers, I offered an amendment to the Senate, but it was rejected, for the reason that it was proposed to be added to an appropriation bill, exactly in character with this bill. The reasons are manifest why we should adopt this system; first, the one that has been assigned by the Senator from New Hampshire and the Senator from Kentucky, that then every State and every Territory and every district will have its fair representation; and second, and a yet greater reason, that we then shall have men who are fully competent to the proper discharge of their duties.

At the Naval Academy the young men who are sent there receive just as thorough a military education as they do at the Military Academy, saving and excepting that they are not taught in the branches of engineering. So far as company, regimental, battalion, and division drills are concerned, everything that pertains to the school of the soldier, regiment, and battalion, they are just as thoroughly instructed in as they are anywhere else. Therefore, when we take them from the Naval Academy, we take a young man who is familiar with the drill, we are not compelled to keep him at the barracks here in this city for six or nine or twelve months in order to teach him the first rudiments of the school of the soldier.

Then there is another thing at present under the system of appointments that has hitherto prevailed; there is always a spirit of antagonism between the officers of the line and the officers of the marine corps. The moment you select officers from the Naval Academy that have been educated with the naval officers and who know something about the duties, the capacities, and the rights of officers of the line, the esprit du corps will be observed throughout the service, there will be a unity; a common sentiment of interest will pervade the whole service, and a great many of the troubles that now arise between the staff officers and the officers of the line will be wholly obviated. I trust that for these reasons this bill will be adopted. It meets the approbation of the com||mittee. I do not know much about the particular question which has been alluded to by the Senator from New York; it is a subject which I have not examined particularly; but I think that the bill is

interests of the service, and that it meets the approval of those who are most conversant with the subject.

Mr. DAVIS. I was impressed with the force of the remarks of the Senator from New Hampshire. There was a great deal of truth and justice in them. I have made application myself at various times for appointments in the marine corps without any success; and I believe that the ap-right in itself, that it will be promotive of the best pointments generally in this branch of the public service are made upon principles of favoritism and nepotism. There is nothing like a just and equitable distribution of such patronage among the States, and that ought to be the principle upon which the whole of it should be distributed, in my judgment. I have no doubt, as the chairman of the Committee on Naval Affairs suggests, that there are States that have four or five times their just proportion of appointments in this corps, and there are other States that have nothing like their pro rata proportion. I should like to have the whole system of appointments reformed, not only in the marine corps, but in every branch and department of the public service. I am utterly opposed to this monoply of the patronage in any of the services of the Government by particular appointing powers, or by particular personal interest. I think that they ought to be distributed equally and fairly among the people of all the States. It has been said by the Senator from New Hampshire that this bill approximates to that in regard to the marine corps, and for that reason I am disposed to favor it, and I trust that his suggestion will obtain. Indeed, I would prefer that a more equitable and equal rule than his should obtain, and that a committee should be appointed to ascertain what States have had their just proportion of appointments in that corps, and so far as there are any vacancies

Mr. HARRIS. The proposition which this bill presents strikes my own mind with considerable favor. I do not know that I have any obtion; I can see no objection to the selection of the officers of marines from the graduates of the Naval Academy. I rather like it. There is this difficulty, however, that presents itself to my mind, that we have no graduates of the Naval Academy that are now in a condition to be appointed to this service. It is well known that the naval service has been such as to demand that even the under graduates should be taken from the school and put into the naval service. We are not to have any graduates very soon from that school to fill the present vacancies. But that is a difficulty which time will obviate. I do not know who the young gentlemen are that have been nominated. I am not aware that there is one from my State, certainly none in whom I have felt any personal interest; and but for the suggestions I heard made to the chairman of the Naval Committee this morning in the Navy Department, I should not have said a word about it. I prefer, before this bill passes, if the committee are anxious to have it passed without any such qualification, to see how that thing stands. I want to see how many of these

THE CONGRESSIONAL GLOBE.

Mr. HALE. And three or four nominated.
Mr. HARRIS. I do not know that.
Mr. HALE. I do.

Mr. HARRIS. I have been trying to find out
about that. I am not aware that there is one nom-
inated from New York; I do not know of one.
There may be; and I dare say the fact is so if the
Senator asserts it. Now, sir, if New York is to
be put upon an equality with other States in re-
spect to this matter, I hope that those gentlemen
who are so anxious to have it equalized will ex-
tend the principle a little further than the mere
appointment of marine officers. I will agree to
this, with the gentleman from New Hampshire
and the gentleman from Kentucky, that we shall
have no more appointments of officers of the ma-
rine corps than our proportion of the number of
privates in the marine corps that we furnish. If
New York furnishes half the privates in the ser-
vice, we ought to have half the officers. If New
Hampshire furnishes a larger proportion, let her
have more officers. I should like to extend this
principle a little further. I have heard from cer-
tain quarters a good deal about the disproportion||
in which the offices are distributed. If this thing
is to go on, I should like to claim for New York
some of the surveyors and collectors of land of-
fices at the West-a very important class of offices,
and a very desirable class of offices, too. If I were
to claim that, what a clamor we should have from
our friends in the West? Who ever heard of any
of those officers being appointed from New Eng-
land or New York? Let us have this thing equal-
not have it applied merely to the marine corps.
ized all round, if we are to go into it at all, and
I do not suppose that Iowa or Kentucky furnishes
should they furnish the officers? I am willing
many of the privates in the marine corps. Why
that they shall have the surveyors and collectors
of the land offices. I do not ask to have those
appointments equalized. On the contrary, I think
those States that are upon the sea-board who fur-
nish the body of marínes, should be allowed to
furnish the officers for the most part; and yet it
seems that the West have succeeded in getting a
pretty fair proportion of those officers. They
claim all the officers in connection with the land
offices, and now they want the lion's share of the

I am not very tenacious about these things.
We can get along without having all the offices.
We can get along without having even our share
of them; but I do not want any injustice done to
the young men who have already been nominated
to the marine corps, and if that is persisted in, it
the chairman of the Committee on Naval Affairs
is unwilling to allow the proposition I have sug-
who have been nominated, I ask that the subject
gested reserving the rights of those young men
may lie over until I can inquire into it. I have
I do not know
no interest at all in the matter.
one of the young men that has been nominated,
to my recollection.

Mr. HALE. The Senate will bear me witness that I did not allude to New York, and did not mean to do so until the gentlmean himself did. Mr. HARRIS. I do not know what the Senator meant when he said he did not mean to be personal.

Mr. HALE. That was after the Senator from New York alluded to the State of New York, and said he did not know that any of these nominations were from that State. As my colleague on the committee from Iowa says, this matter has been before the committee for years, and I know, the Senator from Iowa knows, and I think a majority of the Senate knows, that we have approved nominations here that we did not think were really fit to go upon that corps of officers. The appointments have been made, not in reference to with which their claims have been urged by their anything on earth except the mere tediousness friends. In one instance, there were some who were urged on us very long, who were reported to us as being so inferior physically that it was not right to put them there, and we had an examination of them down in the committee room. thought the standard should be, but they had been They were feeble and rather below what we case to the Senate and the Senate confirmed them. pushed by their friends so far that we stated the

I should not have alluded to a single State here if the Senator had not said that he did not know there was one of these from New York. Then,

but there is a bill pending, to the purpose of which I am favorable, providing some plan for organizing government in the rebellious States where the authorities friendly to the United States have been overborne, and where it is necessary to begin again in order to reestablish a government. Precisely how that is to be done I shall not undertake to indicate, but I hope that the Government of the United States, as we take possession, for instance, of|| South Carolina, or of Georgia, if you please, or of Louisiana, will, in some way, furnish aid to the loyal people in those States, if there are any-supposing that it would be just to take the equaland we believe there are many in all those Statesto enable them to get together and organize State governments friendly to the United States and subordinate to the Constitution of the United States. They will need some assistance to bring this about, because the organization in those States, as it now exists, is hostile to the United States Government, and will do nothing to bring the States in subordination to the Government of the United States. What we want is a nucleus around which the loyal people can rally, and perhaps the provision. made here may be sufficient for that purpose. I wished merely to call attention to the eleventh section, that the Senate might see what we were acting upon, and that it should not pass without consideration.

1862.

THE CONGRESSIONAL GLOBE.

of the direct tax, and that if they assumed it they should be allowed a deduction of fifteen per cent., but if they did not assume it our machinery became operative, and we assessed the property and collected the tax. We provided in that bill for the sale of the property, if I am not mistaken. The machinery is perfect.

Mr. SAULSBURY. Permit me to ask what is the difficulty suggested in reference to the collection of this tax in Delaware? I did not hear it. Mr. SHERMAN. My question I will repeat. What provision is made by this bill for the collection of the tax in those States which refuse to contribute their share, the State of Delaware for instance? I was not aware, till the Senator from Wisconsin mentioned it, that the bill of last summer had machinery sufficient to provide for the collection of that tax. If that is so, it answers my question.

Mr. DOOLITTLE. That is undoubtedly so. Mr. SAULSBURY. If my friend will allow me, I desire to have that corrected.

Mr. DOOLITTLE. I do not like to get any extraneous matter into the discussion of this subject, for it is a practical measure.

Mr. SAULSBURY. I only wish to assign the reason for the action of the Legislature of Dela- ||

ware.

Although the Legislature was called together in the State of Delaware, and considered that matter, the Legislature thought that tax bill would be followed very soon by another, and that, under all the circumstances, it was better to leave the General Government to collect its tax rather than that the State should assume the payment of it. The State had not the money in the treasury to pay it, and would have had to borrow the money, and it was deemed prudent by the Legislature to leave the General Government, as far as Delaware was concerned, to collect the tax itself. There is no disposition, however, I will take occasion to say, in the State of Delaware to resist the payment of any tax levied by the General Government.

Mr. SHERMAN. I did not design to impute any improper conduct to the State of Delaware or to the Legislature of Delaware. My question was one merely for information. I knew that the State of Delaware had declined to avail herself of the privilege which would have enabled her to pay the tax with a saving of fifteen per cent., and I As a wished simply to ascertain whether there was any machinery provided by law for such a case. matter of course, any Štate may decline to assume its quota, and then this Government must resort to its own taxing power.

Mr. DOOLITTLE. I understand that the bill which passed last summer is perfect in its machinery to collect the tax in all the States where they are not overborne by the insurrection, and This bill is to supply that defect, and therefore the first section says:

That when in any State or Territory, or in any portion of any State or Territory, by reason of insurrection or rebelTion, the civil authority of the Government of the United States is obstructed so that the provisions of the act entiLed" An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," approved August 5, 1861, forassessing, levying, and collecting the direct taxes therein mentioned, cannot be peaceably executed, the said direct taxes, by said act apportioned among the several States and Territories, respectively, shall be apportioned and charged in each State and Territory, or part thereof, wherein the civil authority is thus obstructed,

pon all the lands and lots of ground situate therein, respectively, except such as are exempt from taxation by the laws O said State or of the United States, as the said lands or lots of ground were enumerated and valued under the last

essment and valuation thereof made under the authority of said State or Territory previous to the 1st day of January, A. D. 1861; and each and every parcel of the said lands, according to said valuation, are hereby declared to be, by virtue of this act, charged with the payment of so much of the whole tax laid and apportioned by said act upon the State or Territory wherein the same are respectively situate, as shall bear the same direct proportion to the whole amount of the direct tax apportioned to said State or Territory as the value of said parcels of land shall respectively bear to the whole valuation of the real estate in said State or Territory according to the said assessment and valuation made under the authority of the same.

Then the second section provides that by the blank day of blank next, the President shall issue his proclamation describing the boundaries of these insurrectionary districts, and upon that proclamation issuing, the tax becomes charged ipso facto, without any other proceeding whatever. I believe my honorable friend from Vermont will

n himself mistaken as to the great majority of all this insurrectionary region.

Mr. COLLAMER. If the gentleman will indulge me one moment, I looked at the section to which he alludes providing for these commissioners making assessments of a part of a State. It appeared to me that the thing was impracticable for the reason I have already stated. Whether they will be able to hunt up assessments in those States by which they can do it is more than I can tell. I do not know but that is possible; but so long as that section remains in the bill it involves the difficulty I have stated. Even in my own State, they might find them there, but the State has no record of that kind. They might be found by the collectors in towns or counties, but the States have nothing of that sort. How they manage their municipal affairs in the southern States I know not; but the great point I made was this: that that section of the bill which undertakes to enable these commissioners to assess a tax upon a part of a State, without assessing it upon the whole, and without having the means of knowing what the whole is, is impracticable.

Mr. DOOLITTLE. Mr. President, I assume that in the most of these States there is an assessed valuation which is recorded among the records and archives of the State. The Senator from assessment and valuation is recorded at the capiVirginia says that in the State of Virginia that tal at Richmond, for all the assessments throughout the whole of the State are recorded there. Such is the fact in relation to all our western States, and I presume the majority of the southern States. It possibly may not be so in all of the southern States, but certainly is in some; and if it is impossible to reach all those States, it is bet

ter to reach such as we can.

Now, sir, a single word in relation to the elev-
enth section of the bill to which the honorable
Senator from Illinois calls the attention of the
Senate. That section reads as follows:

That said board of commissioners, by and with the ap-
proval of the commanding general in said district, may from
time to time make such temporary rules for the order and
government of all persons residing within the said district
as shall be just and humane, until the civil authority of the
Federal Government shall be established and acknowledged
as mentioned in the ninth section; which said rules and
regulations shall be approved by the President, and be by
him submitted to the next session of Congress for their re-
vision and modification.

The whole bill assumes to deal with insurrec-
tionary districts where the civil authority is over-
borne. It assumes that these commissioners are
to have certain powers and duties to perform in
relation to the lands; and it is but proper that they,
without interfering at all with the military admin-
istration within the district, which is given to the
commanding general, should be permitted, with
in
his consent, to make rules and regulations until
the civil authority is reestablished, as provided
the ninth section; and in order to see what this is,
I will read that section. It is as follows:

That in cases where the owners of said lots and parcels
of ground have abandoned the same, and have not paid the
tax thereon as provided for in the third section of this act,
nor paid the same, nor redeemed the said lands from sale as
provided for in the seventh section of this act, and the said
board of commissioners shall be satisfied that said owners
have left the same to join the rebel forces, or otherwise to
engage in and abet this rebellion, and the same shall have
been struck off to the United States at said sale, the said
commissioners shall, in the name of the United States, en-
ter upon and take possession of the same, and may lease
the same, together or in parcels, to any person or persons
until the said rebellion and insurrection in said State shall
be put down and the civil authority of the United States
established, and until the people of said State shall elect a
Legislature and State officers, who shall take an oath to
support the Constitution of the United States, to be an-
nounced by the proclamation of the President, and until
the 1st day of March next thereafter, said leases to be in
such form and with such security as shall, in the judgment
of said commissioners, produce to the United States the
greatest revenue, subject, however, to the approval of the
President.

This eleventh section gives to these commis-
sioners, with the consent of the commanding gen-
eral, not only authority over these abandoned
lands, but to make police regulations for the gov-
ernment of the district until the civil authority of
the Government is reëstablished, and until the
people there elect a Legislature of their own which
shall swear to support the Constitution of the Uni-
ted States, and become loyal to the Government
of the United States-a thing which must be done
it would be done by the commanding general of
by some authority. As it now stands, perhaps,
the district alone.

Mr. President, the bill has passed to such a point, that, if our friends are not at this moment

prepared to vote upon it, I should be willing to
have it named for any particular time when it may
come up and can have further examination, and
we can take a vote upon it. I do not desire to
have it passed if it is impracticable; but I believe,
sessed in the various States, I shall be able to sat-
by looking into the mode in which taxes are as-
isfy my honorable friend from Vermont that there
is such a thing as an assessment and valuation in
almost all of these States, to say the least. If so,
I should hope that the bill might receive his sup-
port. If it is desired that it should not be acted
upon further to-day, I would be willing to post-
pone it to some time certain when we can take it
up and vote upon it. I have no objection to fix-
ing it in the morning hour, so that it shall not be
in the way of any other bill that may come before
the Senate. If the honorable Senator who con-
trols the finance measures of the Senate will allow
me, I have no objection to its being fixed for the
day after to-morrow at half past twelve o'clock,
as the special order.

The PRESIDENT pro tempore. The Chair will
state that the question was put to the Senate on
ordering the bill to be engrossed and read a third
time, which the Chair announced as carried; but,
seeing that the discussion still went on, the Chair
directed the clerk to consider that as a nullity,
The question, then, is on
and treat the bill as still before the Senate and
open to amendment.
ordering the bill to be engrossed and read a third
time.

Mr. DOOLITTLE. Then is the bill open to amendment in the Senate? It is open to The PRESIDENT pro tempore. amendment.

Mr. SHERMAN. I wish to ask for an explanation of the first section of the bill which provides, as I understand it, that these lands in the insurrectionary States shall be charged with so much of the tax laid or apportioned as shall bear the same direct proportion to the whole amount of the direct tax as they bear to the whole valuation of the State.

Mr. DOOLITTLE. I will say to my friend from Ohio that the amount that South Carolina ought to pay was fixed by the bill of last summer; the amount that Virginia ought to pay was fixed by Now we will say that the bill of last summer. Eastern Virginia is in insurrection; Western Virginia is not. This bill assumes to charge the several lots of ground in the insurrectionary portion of Virginia with their proportion of the whole tax thus apportioned to the State of Virginia in the same direct proportion that those lots will bear in their valuation to the whole real estate valuation of the State of Virginia.

Mr. SHERMAN. I understand that; but in addition there should be added the amount expended in the collection of this tax in the district. Under the bill, the whole amount of the tax might be exhausted in paying the salaries of these officers, and yet not be sufficient. I suggest, therefore, that there be added at the end of the section, equivalent words to those which I now read:

And in addition to the amount so charged on said lands there shall be charged an amount sufficient to pay all the expenses to be incurred in collecting such tax, including the salaries of all commissioners and officers appointed under this act.

As a matter of course, I think each insurrectionary State, in addition to the amount prescribed by the law of last session, should pay all the expenses of this mode of taxation. It being an extraordinary mode and only enforced on account of war or insurrection, they ought to pay the cost in addition to the amount assessed in the law. I will offer that amendment simply for the purpose of calling the attention of the Senate to it.

Mr. DOOLITTLE. I will state to my friend that he will find, if he looks into the third section of the bill, that there is no expense whatever incurred up to the time the President issues his proclamation. The proclamation of the President is issued; sixty days is then given in which the owners of the land may pay the amount of their tax into the Treasury. The bill then provides that if they do not pay it within sixty days into the Treasury, the lands are liable to be sold. They are sold, and after the sale they have sixty days in which to redeem them, upon paying the expense of the interest thereon. sale, adding the amount of tax with ten per cent.

Mr. SHERMAN. My friend does not yet perceive my point. Who pays the expenses of the