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The other genuine matter the delegates needed to address was
how to pay for the convention, a valid matter rendered ludicrous given the focus
on matters not in the convention’s charter, most significantly its attempts at
role playing as a legislative body, which it was not.
The United States government, under the demands of the
Reconstruction Acts, paid for the registration of Mississippi’s electorate (see
my 24 Feb 2015 post below) and the cost of the November election which called
for a constitutional convention. At that point, costs reverted to the bankrupt
state government.
Lest the reader think that the
destitute South was being supported by an overly burdened Northern tax base,
understand that subsidizing the tyrannical bureaucracy created by the present
occupiers of the South, and maintained in place by military force, came from
the South’s hide. Payments made to support a displaced populace that refused to
return to work and the day-to-day operation of institutions such as our insane
asylum and penitentiary (nominally provided for by the Federal government) were
offset by the sale of abandoned land and conscripted property. The biggest
complaint the North could make toward the tax burden, is that Federal application
of such confiscation toward maintaining Southern civil governments left the North
with less of the plunder to put toward the “internal improvements” reserved for
itself.
One white democratic delegate at the convention motioned
that a $2.50 poll tax be applied to every voter. That would have netted
$348,317.50. Since the convention assessed, at the start, that $100,000.00
would be required to carry out its duties, this sum should have been more than
adequate. However, the delegates (including the fella who made the motion, no
doubt) realized the voters, at least the ones whose votes the Radicals needed,
would not pay that poll tax—just like they didn’t pay it for generations after
this period passed. The dominate party at this convention had no intention of
“hitting up” those who benefited from the process.
Other schemes included:
-the issuing of state warrants to be made receivable in
payment of taxes and other dues made to the state
-send a committee of three to meet with the President,
present the true state of affairs, and ask for a loan of $100,000 (Really,
folks?)
The “committee” finally decided on a “finance committee” to
frame an ordinance for levying a tax on the real and personal property in the
state, thereby shifting the burden onto the shoulders of Mississippi’s taxpayer
who received little consideration at the hands of this group. Those, who
members referred to as “loyal” citizens, did not contribute enough to pay
doorkeepers and pages hired to open the doors for these pompous delegates making
up the convention. On 26 January, 1868, the chairman of the finance committee
asked General Gillem if such a tax was proposed by the convention, would civil
authorities be prevented from collecting it. General Gillem responded such a
tax would not be prohibited as long as it conformed to the Reconstruction Acts.
Perhaps a little time would have been saved if General
Gillem had set forth more qualifiers or if the finance committee had been more
forthright with him as to what it regarded as real and moveable property. What the
convention produced was an elaborate tax ordinance made up of 36 sections
taxing everything and everyone imaginable:
-Auction stores, distilleries, livery stales, coal yards,
carriage factories, bounty agents, gun smiths, banks, exchange brokers, street
vendors, express and telegraph offices, grist mills, cotton gins, ferries,
bridges, turnpikes, billiard tables, photograph galleries, insurance
agencies...
-Newspapers (a daily, $50.00; tri-weekly, $30.00; weekly,
$20.00; printing offices, $25.00 each).
-Five of Mississippi’s railroads were taxed $200.00 each;
three $50.00 each; and all others $10.00 each). However, by virtue of their state charters, all railroads were
exempt from taxation until 1874.
-Every bale of cotton was taxed 50 cents. As of the time the
Finance Committee proposed this tax, the federal tax on cotton was still in
effect. It was repealed in March of this year (1866).
-A special tax
equivalent to one-third of the state tax was levied on all real and movable property.
In other words, folks were taxed a third again on what they were already paying
to the state.
To collect these taxes, the convention proposed special tax
collectors, one for each county (the counties already had sheriffs for that),
who would be compensated five percent of all the money they collected. Gibbs pushed
through a motion exempting these collectors from placing bonds. Anybody else
reading the truth in the objective here? This group of special collectors was
vested with extraordinary powers:
--to take oaths
--if not satisfied as to the amount of
the taxpayers’ assets, the collector could assess and collect whatever he deemed just. There was no limit on
his “judgment” and the taxpayer was given only five days to come up with the
required assessment.
The convention passed the code, and a committee of taxpayers immediately confronted Gillem, claiming the code violated the Reconstruction Acts . The Reconstruction
Acts had authorized the constitutional convention to lay a tax on the property
of the state for defraying the cost of the convention.
General Gillem took no action, but told the taxpayer
committee to seek redress in the U.S. District Court. The taxpayer committee
applied to Judge R. A. Hill, an old-line Whig from Tishomingo County who was elected
probate judge in 1858 and continued in that capacity until Provisional Governor
Sharkey in the spring/summer of 1865 appointed him chancellor of his district.
Judge Hill opposed secession, but supported his people. He was respected and
trusted by Unionist and Secessionist alike. In 1866, President Johnson, who
knew him personally, appointed him a U.S. District Judge for Mississippi. He is
technically considered a scalawag, but since the Unionists and Secessionists
(and I’m talking Mississippi’s Unionists and Secessionists here) both continued
to respect and trust him throughout Reconstruction, the approbation might be
considered unfair. That aside, the taxpayer committee asked Judge Hill for an
injunction to prohibit collection of the tax. The judge said he had no
jurisdiction—I’m assuming he considered it a “state” matter between the
taxpayer and the “constitutional convention”, though obviously the taxpayer is
claiming violation of Article 8 of the Reconstruction Acts, which was most
definitely federal. My limited research on Judge Hill indicates he played an
active role in the convention of 1868, but that information does not state how he leaned.
His refusal here to help the Mississippi taxpayer may or may not be telling.
Perhaps, he really didn’t have
jurisdiction—it was, after all, the army officer who sent the taxpayer in his
direction.
Failing in the federal court, the taxpayer committee applied
to a state circuit judge who granted the injunction. At this point, the state’s
taxpayers (everybody with property) made it known, they would not pay these
taxes unless the military under General Gillem approved the collection under
the Reconstruction Acts. On 12 February, the convention made a resolution
regarding the action of the state court and the hostility of the people and the
press and requested Gillem publish an order forbidding action by the state
court and direct the people to pay their taxes.
Committee delegate, General McKee (carpetbagger), approached General Gillem
on 13 February. General Gillem needed time to study the code. The delay
prompted the constitutional convention to draft a resolution to General Grant
requesting he direct General Gillem to enforce the convention’s tax code. This
particular telegram took up 13 full lines of typed text in the journal, so
goodness only knows what that telegram cost the Mississippi taxpayer, made all
the more obscene in that it was petty, belittling, and beneath a group of
individuals who had come together to write a state constitution. The action
spoke volumes about the statesmanship of these small men.
I’m not sure if Grant ever said anything to Gillem.
Certainly he backed his general, who responded on 19 February that his review of
the convention’s tax code found it in violation of the guidelines set forth by
the Reconstruction Acts. The convention had not restricted itself to levying
taxes on property, but had resorted to taxing persons, privileges, and
franchises; it had made some taxes retrospective; and had created a new
tax-collection system for the state by establishing collectors unfamiliar with
the laws of the state, who were not required to make bonds, and created a
special treasurer who was to receive and disburse the money collected. Gillem
said that this tax code would net $300,000 for a matter only requiring $100,000.
General Gillem blessed only that special “one-third-again” state tax;
specified the county sheriffs would be responsible for collecting the taxes; and
directed the state treasurer to distribute the money (to the convention).
The additional state tax would have been bad enough, but the
convention, now aware of Gillem’s boundaries, on 27 February proposed a special
tax of fifty percent of the 1867 state tax on all property and a special tax of one and a half percent on
the value of stock belonging to all dry goods stores, groceries, drug stores,
and all other personal property regardless of nature and a fifty cent tax on every
bale of cotton in the state. The convention gave sheriffs ten days to collect
the tax. Gillem approved these taxes, but gave the sheriffs thirty days to
carry out their duties. So in essence, the convention got a large percentage of
what they originally proposed, short of actually getting their hands on the
money.
At this point, the state’s railroads (The Meridian-Vicksburg took the lead) strode in and pointed out to General Gillem an 1854 state charter that exempted them from taxation until 1874. General Gillem, on the advice of his Staff Judge Advocate, Colonel Goodfellow, and the Mississippi High Court of Appeals, honored the state charter.
At this point, the state’s railroads (The Meridian-Vicksburg took the lead) strode in and pointed out to General Gillem an 1854 state charter that exempted them from taxation until 1874. General Gillem, on the advice of his Staff Judge Advocate, Colonel Goodfellow, and the Mississippi High Court of Appeals, honored the state charter.
Benjamin Orr was appointed by the committee to broach the
railroad issue with General Gillem, and on day 113 (of the 115 day convention),
Orr told Gillem the constitutional convention did not recognize state laws
granted by the state legislature. The convention, according to Orr, had the
same power to tax as did the Congress of the United States and if the railroad
tax was not collected the deficiency would amount to roughly $50,000 (I’m thinking this figure is more bluff than fact) and the convention would have to delay its “contemplated adjournment” or meet
again in ten days, which would greatly increase the expense of the convention.
[What a wholly unsubtle attempt at goon-like extortion.] Gillem stuck by his
guns regarding the railroads, but he’d already blessed the rest of the tyranny.
Naturally, most county sheriffs did not want to collect the additional tax on
people already struggling and some proved hesitant to do so. The convention
supplied Gillem with a list of recalcitrant sheriffs, and he put the word out to
do their jobs or lose them. The taxes were collected.
Near the closing day of the convention, the majority of the delegates
resolved that at its first regular session, the new legislature, under the “new”
constitution, would provide payment for all outstanding warrants. Further, it gave
to the new legislature (which they foresaw would be comprised primarily of
themselves, since most of the delegates’ names would shortly thereafter appear on the Republican
ballot in some capacity) the power to enforce the collection of all outstanding
taxes levied by the convention that remained unpaid. This group had no doubt it
would be elected to govern Mississippi under the new constitution it had
framed. And why not? It had enfranchised a constituency consisting of the
majority of “new” citizens and disfranchised the taxpayer who it now intended
to bleed dry in the name of democracy and freedom for all—all the while making
Mississippi at least modestly worthy of occupying a place within the glorious
Union. Of course, that could only be accomplished under Radical Republican
leadership spawned in the North, because Southerners were not fit to govern a
state.
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For earlier posts on Alcorn, (best read in sequence from
oldest to most recent), start with 17 February 2014, 24 March, 16 April, 17 July, 24 July, 18 September, 9 October, 23 October, 5 November, 22 November, 15December, 29 December 2014, 13 January, 24 January, 9 February, 24 February, 9 March, 31 March, 8 May, and 10 June 2015 all provided below.