[1580] Auditor’s Report, 1902, p. 19.
[1581] Ku Klux Rept., p. 170; Census of 1860. The assessed valuation of property increased 117% from 1850 to 1860. The comptroller’s report of Nov. 12, 1858, states that the slave property of the state at that time paid nearly half the taxes. This was true of all ordinary taxes to 1865. See Senate Journal, 1866-1867, p. 291.
[1582] Journal Convention of 1867, p. 125; Patton’s Report to the Convention, Nov. 11, 1867.
| Cotton crop, 1860 | 842,729 bales | |
| Cotton crop, 1865 | 75,305 bales | |
| Cotton crop, 1866 | 429,102 bales | |
| Cotton crop, 1867 | 239,516 bales | |
| Cotton crop, 1868 | 366,193 bales |
Most of the war crop was confiscated by the United States. The crops of 1866-1868 show the effects of politics among the negro laborers rather than unfavorable seasons. Hodgson, “Alabama Manual and Statistical Register,” 1869.
[1584] The exemption laws were so framed as to release the average negroes from paying tax, and also the class of whites that supported the Radical policy. The following list will show the incidence of taxation for 1870:—
| Value | Tax | |
| Lands | $81,109,102.03 | $607,979.52 |
| Town property | 36,005,780.50 | 268,865.89 |
| Cattle | 1,180,106.00 | 8,851.36 |
| Mules | 4,845,736.00 | 36,042.68 |
| Horses | 2,214,376.00 | 16,599.83 |
| Sheep and goats | 111,001.00 | 832.50 |
| Hogs | 277,735.50 | 2,083.02 |
| Wagons, carriages, etc. | 131,235.00 | 8,480.81 |
| Tools | 237,534.50 | 1,769.96 |
| Farming implements | 235,600.00 | 1,744.71 |
| Household furniture | 1,691,807.00 | 12,731.98 |
| Cotton presses | 41,360.00 | 310.30 |
Besides these items, heavy taxes were laid on the following: wharves, toll bridges, ferries, steamboats, and all water craft, stocks of goods, libraries, jewellery, plate and silverware, musical instruments, pistols, guns, jacks and jennies, race-horses, watches, money in and out of the state, money loaned, credits, commercial paper, capital in incorporated companies in or out of the state, bonds except of United States and Alabama, incomes and gains over $1000, banks, poll tax, insurance companies, auction sales, lotteries, warehouses, distilleries, brokers, factors, express and telegraph companies, etc. See Ku Klux Report and Auditor’s Report, 1871.
[1585] Revenue Laws of Ala., 1865-1870; Report of the Debt Commission, Jan. 24, 1876; Governor Lindsay’s Message, Nov. 21, 1871; Ku Klux Rept., Ala. Test., pp. 227, 340, 976, 1056, 1504.