SUPPLEMENT. Gulf States during the years 1866—’66—’67, when the law under which it was levied was repealed. The aggregate amount of this tax, as appears by the books in the Treasury Do. partment, is $68,072,088. For several years past a determined com- bination has been at work to secure the re- funding of this tax. At first steps were taken to test its constitutionality in the Supreme Court of the United States, but in the deci- sion of the case the court stood equally divi- ded in opinion, which in effect afilrmed the law. Then a raid was organized to push the scheme through Congress, and zealous South- ern Representatives have vied with one an- other tc seems the appessing act of plun- der for the gratification of their. anxious constituents. , - " " now rr womaonx. Ostensibly the bill (H. R. 232) proposes to “refund the tax to the parties who actually produced the cotton,” but in fact it is a gigantic job of lobbyists and speculators who have managed to get nearly all of the origi- nal claims into their own hands by agreeing to pay a trifling per cent. on the face value if the bill should become a law. The im- mense sum to be refunded and the cheap- ness of the purchased claims, with the en- couragement offered in Congress, make this the most popular scheme for the lobby ring now pending, and its final passage maybe accepted as certain if the South gets posses- sion of Congress. The present plan proposes to issue bonds of the United States in sums of one hundred, five hundred, and one thousanddollars, pay- able at the Treasury of the United States to bearer at the end of thirty years from date, in gold, bearing interest at the rate of five per centum per annum,payable semi-annu— ally in gold. The annual interest on this sum would be $3,403,619, and in thirty years would aggregate $102,108,570, thus swelling the claim, principal and accumulated inter- est, to the enormous amount of $170,180,958. This is demand No. 2, to relieve an im- poverished people, equalize the burdens of taxation, and make loyalty endurable l sournass cums. But there is another class of demands compared with which the foregoing might be regarded as real luxuries. These com- prise the rebel losses during the war. Under an act of Congress, approved March 3, 1871, the " Southern Claims- Commission ” was created and empowered to “ receive, examine, and consider the justice and validity of such claims as should be brought to them of those cit- izens who remained loyal adherents to the cause and the Government of the Uhited States in States proclaimed as in insurrec- tion against the United States during the rebellion.” It will be observed that this law confines claims exclusively to “ loyal adherents,” 6rd, signifying that the Government holds itself responsible to no others for losses sus- tained by the war. The Southern Claims Cbmmission has adhered strictly to this prin- ciple, as will be seen. by a few of the eighty standing interrogatories propcunded to all claimants : . . “Did you ever do anything or say any- thing against the Union cause; and if so what did you do or say, and why f “ Were you at all times during the war willing and ready to do whatever you could in aid of the Union cause? ' ‘ “Which side did you take when the in- surgent States were acceding from the Union in 1860 and in 1861 f “ Did you adhere to the Union cause after the States had passed into rebellion or did you go with your State? " What were your feelings concerning the' battle of Bull Run or Manassas, the capture of New Orleans, the fall of Vicksburg, and the final surrender of the Confederate forces?” The law allowed two years in which to file claims of this character, and the reports of the Commissioners show that 22,298 have been presented for allowance. Of this num- ber 9,222 have been examined, and about half thereof reported favorably to Congress, to be paid, leaving still 13,076 claims un- adjusted. The gross value of all claims filed is 860,258,150. As has been shown “loyalty” is a test of the validity of claims under this general act, yet it has repeatedly occurred before the Commission that the most violent secession- ists and rebels haVe endeavored by wholesale deception and perjury to prove themselves loyal and to recover on claims that were fraudulent upon their face. False swearing doubtless has carried a few such claims suc- cessfully through, but most of them have been rejected as unworthy. But, what becomes of the TENS or raousasns of other rebel claimants who have not dared to venture before an “iron-clad” commis- sion, but who regard themselves as equally entitled with loyal men to compensation for private property taken or destroyed by the Union armies. Before what “commission” are they to obtain redress? This question they promptly answer for themselves and the country by electing a tribunal where disloyalty commands a premium rath than works a disability. A peep into the loci of the House shows how thoroughly ready they are to improve their opportunity. There, among the various bills under consideration, are scores providing for the special relief of this class of claimants ; and it is significant that not half a dozen even suggest “loyalty” as an excuse for their payment. The char- acter of these claims may be judged by ex- amining the following briefs made horn the face of the bills as introduced, and showing the name of the introducer, the amount an the purpose of the appropriation: - By Mr. Haralson, Ala. A bill to pay the Medical College of Alabama 850,000 for 19 sustained by military occupancy. .' :5 By Mr. Clark, Mo. A bill to pay thcaUn versity of Missouri 817,475 for damages done by soldiers of the Union army. ' ' By Mr. Young, Tenn. A bill to paylLfl Grange Synodioal College, Tennessee, 634,- 300 for rent and destruction of building by United States troops. By Mr. House, Tenn. A bill to pay Shelby Medical College at Nashville $20,604.90 for )9 rent and for property taken from said build- ing during the war. By Mr. Tucker, Va. A bill to pay Wash- ington and Lee University (formerly Wash- ington University) $17,484 for injury done to said university in June, 1864. By Mr. Riddle, Tenn. A bill to pay Cum- berland University, Tennessee, 610,000 for property appropriated by Union soldiers. By Mr. Durham, Ky. A bill to pay Madi- sion Female Academy 810,325 for damage By Mr. Bright, Tenn. A bill to pay the Presbyterian Church, of Murfreesborcugh, Tennessee, $10,000, said church having been used as a hospital for sick and wounded Union soldiers. By Mr. House, Tenn. A bill to pay Dun- can Marr 88,024 for wood and brick taken from him at Clarksville, Tennessee. By Mr. House, Tenn. A bill to pay An- drew J. Duncan, of Nashville, 839,229 on ac- count of property tabn and used by United States military forces. By Mr. House, Tenn. A bill to pay Mrs. Sarah A. Turner $12,400 for damage done to property at her home in Rutherford ocunty, Tennessee. By Mr. Bright, Tenn. A bill to pay Thos. Hoard 856,995 for supplies taken and used by the army of the United States from the farm of said Hoard (the battle-ground of Stone’s River,) near Murfreesborough, Ten- nessce. By Mr. Atkins, Tenn. A bill to refund to the citizens of McNairy county, Tennessee, certain sums of money, aggregating $20,000, (estimated,) the same having been a forced loan under a special order by Col. J. W. Har- ney, 48th Illinois volunteer troops, issued December 14, 1862. By Mr. Whitthorne, Tenn. A bill to pay Walter Akin, Maury county, Tennessee, 84,700.50. . By Mr. Whitthorne, Tenn. A bill to pay A. J. Reed $9,603.75 for forty-five bales of cotton taken from him by Gen. Mitchell and Gen. Draper of the United States army. By Mr. Willis, N. Y., (Democrat.) A bill to pay Mrs. Sarah A. Gayle, Amite county, Miss., 615,700 “for certain cotton and salt belonging to her and taken by the United States Government.” By Mr. Willis, N. Y., (Democrat.) A bill, to pay Horace D. Mead, of Yazoo county, Miss., $24,267 for certain cotton taken from. him by United States authorities. By. Mr. Willis, N. Y., (Democrat.) Abill to pay James M. Watson, of Rankin county, Miss., $9,100 for certain cotton taken from him by the United States Government. By Mr. Young, Tenn. A bill to pay R. Dudley Frayser 825,400 for rent of his cot- ton shed and store house in Memphis, and for buildings destroyed by the United States military authorities. By Mr. Atkins, Tenn. A bill to pay James A. Heard, of Memphis, $10,000 for 59 bales of cotton taken by the authorities of the United States from his farm in Clarke county, Mississippi. By. Mr. Gauss, Ark." A bill to pay the treasurer of Prairie county, Ark., $30,000 for use and destruction of the court-house and jail by the Federal army during the late war. By. Mr. Morgan, Mo. A bill to pay Mary J. Josling andLavinia Scott $15,000 for their mill, woolen factory, and dwelling destroyed by Union soldiers under military orders.,, By Mr. Young, Tenn. A bill to pay Samuel Mosby, of Tennessee,,826,951.74. By Mr. Young, Tenn. A bill to pay John Allen, of Tennessee, 83,179.20. By Mr. More , La. A bill to pay certain parties named 60,366 for expenses in dredg- ing the Southwest Pass of the Mississippi river in 1859. By Mr. Terry, Va. A bill to pay C. C. Campbell $6,000 for prOperty taken by Uni- ted States army under General Stoneman. By Mr. House, Tenn. A bill to pay the financial agent of Davidson county, Tennes- see, the sum of $36,416.45 in full settlement of claim of said county on account of the oc— cupancy by United States troops of the county court-house. By Mr. House, Tenn. A bill to pay Ran- dall Brown, of Nashville, 81,600 for property taken by rebel forces. By Mr. Young, Tenn. A bill to pay John T. Stratton, of Memphis, $5,236.67 for use of a cotton shed by United States army. By Mr. Young, Tenn. A bill to pay Ann E. Conncll $16,816.31 for buildings and ma- terial used and destroyed by United States military authorities at Memphis. I By Mr. Gunter, Ark. A bill to pay Joseph C. Schaller, of Little Rock, $3,264 for cattle and sheep taken by Union soldiers. By Mr. Goodin. A bill to pay Nicholas White 89,000 for the use and occupancy of his property at Newport News, Virginia, by United States army. By Mr. O’Neill. A bill to pay James Mil- linger $19,893.75 for the use and destruc- tion of his property at Nashville, Tenn. . By Mr. Darrell, La. A bill to pay Mrs. E. W. F. Chevis 815,895 for property taken from her plantation by the army under com- mand of General N. P. Banks. By Mr. Darrell. A bill to pay Lessien Bronssard $4,600.25 for horses, cows, corn, and wood furnished the United States army. By Mr. Ellis, La. A bill to pay Amalie H. Smith; 64, 602 for fuel, cattle, and hogs taken from her by the army of the United States in 1862 and 1863. By Mr. McFarland, Tenn. A bill to pay James and Wm. White for 96 bales of cotton taken in 1864 (estimated value $45,060.) By Mr. Young, Tenn. A bill to pay Peter Targurana $103,740 in payment for two steamboats taken by officers of the United ,States Government after the close of the war. By Mr. Young, Tenn. A bill to pay Lucia Jameson, of Memphis, $7,650 for rent of storehouse occupied by United States an- thorities during the war. By Mr. Darrell, La. A bill to pay P. J. Francis $9,682.70 for horses, cattle, hogs, and farming implements taken from his es- tate by troops under General Banks. By Mr. J. B. Clark, Mo. A bill to pay William Morrison, of Lexingtoh, Mo., 830,- 000 for foundery stock. supplies, fixtures, and so forth, burned and destroyed by order of eneral Lewis Merrill December 22, 1861. ” , ,Mr. Young, La. A bill to pay Reuben _ j: dues, of Memphis, $18,492.50. (No purpose stated. _ ‘ Mr. Young, Tenn. A bill to pay W. B.‘ amlin, of Memphis, $36,200, in full pay— ment for property destréyed in Lee county, Arkansas, by Federal troops. By Mr. Caldwell, Tenn. A bill to pay W. W. Waggoner-$12,410 for certain quarter- aster stores taken from him by United States troops at Will’s Point, Tenn. By Mr; Clymer, Penn. A bill to pay Andrew M. Salads, of Atlanta, Ga., $17,- 705.40 'for hardware and other goods fur- nished the United States army. By Mr. Douglas, Va. A bill to reimburse Bssex county, Va. for loss of its» jail de- stroyed by fire while occupied by United States troops; and appropriates 83,020 for that purpose. - By Mr. Hunton, Va. A bill to pay Louisa done said institution by Union troops. l Summers 610,588.75 for property belonging [sac sienna] 44ers CONGRESS, lsr Snssmn. IN THE HOUSE OF [Printer’s No, 570. H. R. 553. REPRESENTATIVES, JANUARY 6: 1876. Read twice, referred to the Committee on War Claims, and ordered to be printed. Mr. WILSHIRE, on leave, introduced the following bill: A BILL To facilitate the adjustment and settlement of claims of citi- zens of the United States for stores and supplies taken or furnished during the rebellion for the use of the Army of the ' United States, and for other purposes. l—l Be it enacted by the N7 mummies: 10 11 12 13 14 15, 16 17 18 Senate and House of Representa- tives of the United States of America in Congress assembled, That all citizens of the United States shaving claims against the United States for stores or supplies taken or furnished during the rebellion for the use of the Army of the United States, including the use and loss of vessels or boats While employed in the military service of the United States, may institute suit against the United States fOr the adjustment and recovery of such claims in the district court of the United States for the district in which such stores or supplies may have been taken or furnished, or such vessels or, boats may have been used or lost. And the district courts of the United States for the several judicial districts within which such stores or supplies may have been taken, as aforesaid, and vessels or boats may have been used or lost, as aforesaid, shall take and exercise jurisdiction in all cases for claims brought in said courts under the provisions of this act, with- out regard to the amount claimed. [The subsequent portions of the bill refer to the details in reference to the courts. Suits can be carried into the District Courts in any part of the Union, and the United States Government can be put upon its defense by thousands of claimants from whom no oath or proof of loyalty is required by any provision of the bill !] to her taken and used by the United States army near Anandale, Fairfax county, Vir- ginia, during the late war. By Mr. Millikan, Ky. A bill to pay John M. Blder, of Kentucky, $14,862.50 for 53 bales cotton destroyed by the United States army in the late rebellion, in Talbot county, Georgia. By Mr. Hyman, N. C. A bill to pay $7,000 to reimburse Jones county, North Carolina, for destruction of court—house by 'United States forces in 1863, “the said court-house not being then, or at any other time, used by the authorities of the (so-called) Confeder- ate States for any purposes of the war.” By Mr. Warren. A bill to pay Mrs. Amelia .A. H. Richards, of Fairfax county, Virginia, $6,335 “for stores and supplies taken for the use of. the army of the United States during the late war.” By Mr. Candler, Ga. A bill to pay John A. Richardson, of Fayette county, Georgia, $10,000 for prOperty taken and destroyed at Atlanta, Georgia, by United States troops. By Mr. Bright, Tenn. A bill to pay Ann P. James $12,000 for the occupation and use of her property by the army under General Rosecrans. By Mr. Bright, Tenn. A bill to pay John E. Baurran, of the Rock City Mills, Nash- ville, Tennessee, 816,302.16 for the use and occupation of hiskmills by the United States authorities. .. By Mr. Bright, Tenn. A bill to pay Robertson Popps and William L. Vance for one hundred bales of cotton, (estimated value $50,000,) seized by the United States army, on the Yazoo river in 1864. By Mr. House, Tenn. A bill to pay An- drew Morrison $4,645 on account of prop- ‘ertv used by the United States. By Mr. Wells, Miss. A bill to pay A. Burwell 675,000 for property destroyed at Vicksburg. ‘ By Mr. ~Wells, Miss. A bill to pay A. Bur- we’ll $35,150 for 140 hogsheads and 14 boxes of sugar taken and appropriated by the Unit ed States authorities. By Mr. Scales, N. C. A bill to pay $17,000 to Davidson county, North Carolina, on ac- count of the destruction by-fire of the court- house while occupied by United States troops. By Mr. Singleton, Miss. A bill to pay Joseph R. Shannon, Louisiana, 817,000 for the use of the steamer Shannon while em- ployed in the military service of the United States. By Mr. Goods, Va. A bill to pay $65,000 to William and Mary College, of Virginia, “for destruction of their buildings andother property destroyed without authority by dis- orderly soldiers of the United States.” ., . ,. By Mr. Young, Tenn. A bill to pay Samuel H. Duns'court, Memphis, $5,236.67 for rent of his cotton shed and storehouse by military authorities. By Mr. Knott, Ky. A bill to pay Jacob Kaufman $11,350 for goods and stores taken from him by the rebel General‘Morgsn. hi By Mr. Blount, Va. A bill to pay Harriet B. Fulton, of Bibb county, Georgia, the sum of $24,750 for horses, mules, cattle, etc., taken by the United States troops. By Mr. Cabell, Va. A bill to pay Thomas B. Doe, of Danville, Virginia, $6,200.34 for commissary and other supplies taken by the soldiers of the Sixth United States Army Corps. By Mr. Ellis, Va. A bill to pay W. H. Tegarden, of Mississippi, $12,334 for dam- age done to his property by United States troops. ' By Mr. Blackburn, Ky. A bill to pay 0. Perry 859,677 for wood and lumber taken and used by the military authorities of the United States. By Mr. Brown, Texas. A bill to pay Syl- vanus Sanford, of Cass county, Texas, with interest since 1862, the sum of $16,709.15 for seven hogsheads of granulated sugar taken by United States military authority. [Two full columns of briefs, containing sixty-one claims, are omitted here for want of space.] _ The aggregate of these one hundred and forty claims is $1,582,269, and they average $11,301 in value. Such is the character of some of the House bills examined. In the Senate no inquiry has been made extending beyond two bills which are somewhat strik- ing in their provisions. The first, introduced by Mr. Merrimon, of North Carolina, pro- poses to “repeal so much of section 4840 of the Revised Statutes as forbids the payment of the accounts, claims, and demands there- in named, and to appropriate $400,000 to pay the same when duly established.” The ac- counts, claims, and demands referred to are any against the United States which accrued or existed prior to April 13, 1861, in favor of any person who ”pr moted, encouraged, or in any manner sus ed the late rebellion.” It is well known that the amount of claims barred by this act far exceeds $400,000, al- though there are no definite figures available fixing the exact sum, and that the claimants voluntarily forfeited their rights and in- flicted 'the loss upon themselves by joining the rebellion. The other proposition referred to comes from Mr. Johnston, of Virginia. He claims to have found two hundred and six “loyal” citizens in Loudoun ccgty, Virginia, whose property was destroyed in conformity with an order by Major General Sheridan, Novem- ber 27, 1864, and asks an appropriation of ' $199,223 for that purpose. The order re- ferred to says: “Th‘s section has been the hot-bed‘pf lawless bands who have from time to time. depredatud in small parties on the line of army communication, on safeguards left at- houscs, and on troops. Their real ”I“ wiel‘. plunder and highway robbery. _ To ole... country of these parties that are bringing destruction on the innocent as well as their guilty supporters, by their cowardly acts, you will consume anddestroy all forage and subsistence, burn all barns and mill- and their contents, and my,“ “0017‘“11113 ~- order must be literally executed, bearing in mind, however, that no dwellings are to be burned, and that no personal violence be offered the citizens. The ultimate result of the guerilla system of warfare is the total destruction of all private rights in the coun- try ocoupicd by such parties. This destruc- tion may as well commence at once and the responsibility of it must rest upon the authorities at Richmond, who have acknowl- cd ed the legitimacy of gucrilla bands.” cse two bills added to the above amount swell the appropriation to be made on special account alone to $2,181,487. A are sosasu. But this skirmishing about the Treasury, whereby only a few thousands or millions are carried oilst a time, is found to be too slow and aggravating to satisfy the demand, and while it feeds a few in the front leaves the great army of claimants starving in the rear. It is but the scent of blood to the hungry lion, and something must bedone to appease his devouring appetite. In this desperate emergency the intrepid Confedi crate Riddle, of the 4th district of Tennessee, shows himself equal to the demand and loads the clamoring army in the charge. The plan he proposes is not peacemeal or cowardly in any sense, but a bold, compre- hensive scheme, the very daring and ms - nitude of which challenges admiration. t means plunder by the wholesale under the cover of legalizing statutes. The bill in question (H. R. 2364) is en- titled "A bill directing compensation to be made fog the use and occupation of all prop- erty by In United States during the late war,” and specifically sets forth its objects in the first section, as follows: Be it enacted, (a, That the Secretary of War he and he is hereby authorized to allow compensation to all citizens of the United Sates for the use and occupation of their property by the United States army, or any part thereof, during the late'civil war in the, same manner and under the same re ula- tions as compensation is now allow for uartermasters’ stores used by said army: rovidcd, however, That the afidavit of the claimant, supported by the competent testi- mony of any reputable citizen, shall be suf- ficient proof to establish the fact of use and occupation of such property by said army. But it is not the intention of this act to limit the parties to the amount of proof herein specified, but other additional testimony may be taken to establish the fact of the use and occupation and the rental value of the property occupied.” ‘ During four long years the immense army of the Union was marched and encamped exclusively on Southern territory, and the property it occupied in that time may be said to be eo-extensive with the area of the Confederate States. From Washington, Cin- cinnati, and Cairo, south to the Gulf of Mex- ico, scarcely a landlord or planter could be found who had not at some time during the war been quartered on by the Union troops and sustained damages, which, when aggre- gated, would be simply fabulous. 'rns sion canvas courtesan. But bold, aggressive, and ruinous as is this scheme of plunder, it still remains for the concluding bill to open full wide the Southern flood-gates and complete the ear- nival of jobbery and robbery in the Treasury of the nation. The bill presented by Mr. Riddle covers the “ use and occupation” of rebel property by the Government. This bill (H. R. 553) proposes to “adjust and set- tle the claims of citizens of the United States for stores and supplies taken or furnished dur- ing the rebellion for the use of the army of the United States and for other purposes.” It will be noticed that nothing is said about loyal citizens as being the only proper claim- ants, but all citizens, whether they were loyal or disloyal, are to appear on a common footing and be paid without distinction. Nor is there any limit fixed to the “stores and supplies taken or furnish ” short of the entire amount, whatever that may be. It means in efi'cct that the Government shall pay for every head of cattle; every bushel of corn or other grain; every pound of meat, ficur, meal, and commissary stores and quar termasters’ supplies of every kind whatever, foraged, used, or destroyed by our soldiers during the warl run oaaun TOTAL. , . And-what would be the grand aggregate of claims accrued under these wholesale raids upon the Treasury f A reasonable esti- l-mate may probably be reached by taking the 22,298 sworn loyal claimants as a basis. The total amount claimed by this class, as appears in the preceding pages, is 860,258,- 150, making the average value of each claim 83,702.40. It will not be regarded as ex- travagant to say that the number of disloyal claimants South stands as forty to one loyal, and using the same average value of $2,702.40 per claim, as above, the total to be appropri- ated ‘on account of these two bills alone would swell to the sum of 62,410,326,000. nsourrumrros. Direct tax ................. . ........ 82,661,776 Special relief bills ................ 3,181,497 Cstton tax ....... 68,072,068 Use and destruction of prop- erty ......... ........... .. 1,205,163,000 Supplies used or destroyed.... 1,205f163,000 Total . ..........82,483,241,861 In round numbers, as ampunt equal lo the national debt at the close 9/ the roar. run wnacx or eovnasxss-r. When the national resources and credit have thus been exhausted, and bankruptcy and dishonor have followed these multiplied bounties to traitors, then, and not until then, will the nation have paid the debt of South- ern restoration and contentment demanded by that section and contemplated as certain under Democratic ascendancy. Are loyal men prepared to give up the warfare and surrender to the enemy after having sacri- ficed so much of life and treasure upon the field to avert these evils, or will they again rise in their might and forever destroy this new conspiracy while yet it is within their powerl Require the terms of Confederate surrender to be strictly.kept, without com- pensation for past treason or reward for future loyalty,and demand that life, 1iberty,and per- -fect political freedom be protected through- out the South at any cost, to the end that the faith and integrity of the nation may be maintained nnimpeired, its honor untar- nished, its loyalty unreproached and unre- proaohablo, and the enjoyment of pores and prosperity, assured by a loyal, enlightened and economical government, he so-“ed chrou hurt our fair land .414 cost inher- g «n the highest attri. itance of ‘ths p a bum 0f th‘ ”figho.