Charles Burr Todd.
Bethel, Conn.
CIVIL WAR SKETCHES.
II.
CONFEDERATE FINANCE IN ALABAMA
SPECIAL APPROPRIATIONS AND SALARIES.
Besides the regular appropriations for the usual expenses of the government, there were many extraordinary appropriations. These, of course, were the war expenses and were far greater than the ordinary expenses. The chief item of these extraordinary appropriations was for the support of the indigent families of soldiers, and for this purpose about $11,000,000 was provided. For the military defense of the State several million dollars were appropriated, much of this being spent for arms and clothing for the Alabama troops, both in the Confederate and the State service. Money was granted to the University of Alabama and other military schools on condition that they furnish drill masters for the State troops without charge. Hospitals were furnished in Virginia and in Alabama for the Alabama soldiers. The gunboat Florida was bought for the defense of Mobile, and $150,000 was appropriated for an ironclad ram for the same purpose. Loans were made to commanders of regiments to buy clothing for their soldiers, and the State began to furnish clothing, $50,000 being appropriated at one time for clothing for the Alabama soldiers in Northern prisons. By March 12, 1862, Alabama had contributed $317,600 to the support of the army of Northern Virginia.[[3]] Much was expended in the manufacture of salt in Alabama and in Virginia, which was sold at cost or given away to the poor; in the purchase of salt from Louisiana to be sold at a low price, and in bounties paid to salt-makers in the State who sold salt at reasonable prices. The State also paid for medical attendance for the indigent families of soldiers. When the records and rolls of the Alabama troops in the Confederate service were lost, money was appropriated to have new ones made. Frequent grants were made to the various benevolent societies of the State whose object was to care for the maimed and sick soldiers, and the widows and orphans. Cotton and wool cards and agricultural implements were purchased and distributed among the poor. Slaves and supplies were taken for the public service and the owners compensated.
The appropriations for the usual expenses of the government were light, seldom more than twice the appropriations in times of peace, notwithstanding the depreciated currency. The public officers who received stated salaries ranged from $1,500 to $4,000 a year in State money. In 1862, the salaries of the professors in the State University were doubled on account of the depreciated currency, the president receiving $5,000 and each professor $4,000.[[4]] The members of the General Assembly were more fortunate. In 1864, they received $15 a day for the time in session, and the clerks of the Legislature, who were disabled soldiers or exempt from service, or were women, were paid the same amount. The salt commissioners drew salaries of $3,000 a year in 1864 and 1865, though this amount was not sufficient to pay their board for more than six months. Salaries were never increased in proportion to expenses. The compensation, in December, 1864, for capturing a runaway slave was $25, worth probably 50 cents in coin. For the inaugural expenses of Governor Watts in 1863, $500 in paper was appropriated.[[5]] Many laws were passed regulating and changing the fees and salaries of public officials. In October, 1864, for example, the salaries of the State officials, tax assessors and collectors, and judges were increased 50%. Besides the general depreciation of the currency, the variations of values in the different sections of the State rendered such changes necessary. In the central part, which was safe for a long time from Union raids, the currency was to the last worth more, and the prices of the necessaries of life were lower, than in the more exposed regions. This fact was taken into consideration by the Legislature when fixing the fees of the State and county officers in the various sections.
TAXATION.
As a result of the policy adopted at the outset of meeting the extraordinary expenses by bond issues,[[6]] the people continued to pay the light taxes levied before the war, and paid them in paper money. Though falling heavily on the salaried and wage-earning classes, it was never a burden upon the agricultural classes, except in the poorest white counties. The poll tax brought in little revenue. Soldiers were exempt from its payment and from taxation on property to the amount of $500. The widows and orphans of soldiers had similar privileges. A special tax of 25% on the former rate was imposed on all taxable property in November, 1861, and a year later, by acts of December 9, 1862, a far-reaching scheme of taxation was introduced. Under this poll taxes were levied as follows: