taxes in insurrectionary districts within the United States, and for other purposes;" also, as to what disposition has been made by you of the one-fourth parts mentioned in said section, is referred to this office, with a request indorsed thereon, that I would inform your office relative to such inquiries as I may have the means of answering. In compliance with your request I have the honor to state, that South Carolina is the only State in which any lands were sold under the provisions of section 12 of the act referred to, and the amount of proceeds from such sales and leases in that State is, as reported by the tax commissioners, $192,842 58. As to the disposition of these proceeds, the expenses of sales and leases have been paid out of the moneys derived from this source, and the balance has been turned over to the Treasury Department by the tax commissioner. I am not aware that any part of the said proceeds has been paid over to the State, or governor, or his agent, for the purposes mentioned in the said section 12 of the act referred to. As to the amount now due the State or the governor on account of the purposes mentioned in said section 12 it appears impracti cable at this time to fix upon any exact amount due, if anything, to the State of South Carolina, as the commission still exists in operation. The Senate resolution is returned to you as requested. Very respectfully, Hon. GEORGE S. BOUTWELL, C. DELANO, Secretary of the Treasury. TREASURY DEPARTMENT, OFFICE OF INTERNAL REVENUE, July 11, 1870. SIR: In compliance with a verbal request made by Mr. Gaines, I have the honor to state, in addition to my letter of the 7th instant, that section 6, act of March 3, 1865, provides that "the expenses caused by, or incident to, the proceedings of any board of tax commissioners shall be paid by the commissioners out of the proceeds of sales which have been, or shall be, made by them of any lands or tenements: Provided, however, That the bills of such expenses shall be first submitted to, and approved by, the Secretary of the Treasury." The expenses referred to, which accrued prior to March 3, 1865, were paid by treasury warrants, and the account of the same was not furnished this office. I am, therefore, unable to report the amount of expenses prior to that date, which should be deducted from the amount of proceeds of sales and leases. The expenses incident to the proceedings of the commissioners subsequent to March 3, 1865, to be deducted from the proceeds of leases and sales, amounts, as nearly as I am at this time able to determine, to $52,535 14. This amount, together with the amount of expenses which accrued prior to March 3, 1865, deducted from the $192,842 58, will leave the amount due, if anything, to the State of South Carolina. Very respectfully, Hon. GEORGE S. BOUTWELL, Secretary of the Treasury. C. DELANO, Commissioner. The bill S. 476, entitled "An act to fix the status of certain federal soldiers enlisting in the Union army from the States of Alabama and Florida." JULY 14, 1870.—Read, ordered to lie on the table and be printed. To the Senate of the United States: I herewith return, without my approval, Senate bill No. 476, “ An act to fix the status of certain federal soldiers enlisting in the Union army from the states of Alabama and Florida," for the reasons embodied in the following facts, which have been obtained from the office of the Second Comptroller. The First regiment of Florida cavalry, composed of six companies, was organized from December, 1862, to August, 1864, to serve three years. It was mustered out of service November 17, 1865, by reason of General Order from the War Department discharging all cavalry organizations east of the Mississippi. The men of this regiment enlisting prior to July 18, 1864, received twenty-five dollars advance bounty at muster-in, and the discharged soldiers, and heirs of those deceased, have been paid the same bounty under act of July 22, 1861, joint resolution January 13, 1864, and act of July 28, 1866, as men enlisted at the same time in other volunteer organizations. The Second regiment of Florida cavalry, composed of seven companies, was organized from December, 1863, to June, 1864, to serve three years. It was mustered out November 29, 1865, by reason of the order discharging cavalry organizations east of the Mississippi. Most of the men received the twenty-five dollars advance bounty at muster-in, and the discharged men and heirs of deceased men have received bounty under the several acts of Congress cited above, subject to the same conditions which apply to men who enlisted at the same time in other volunteer organizations. The First Alabama cavalry was originally organized as a one-year regiment, from December, 1862, to September, 1863, and two companies of three-year men (companies I and K) were added to complete its organization. These companies were formerly companies D and E of the First Middle Tennessee cavalry. Prior to the expiration of the term of the one-year men, the adjutant general of the army, of date May 15, 1863, authorized General Dodge to fill up this command, and in accordance therewith the places of the companies discharged by reason of expiration of term, were filled by companies of men enlisted for three years. The original companies, A, B, C, D, E, F, G, H, and L, were organized from December, 1862, to September 25, 1863, and were discharged by companies, from December 22, 1863, to September 28, 1864, in order as the term (one year) of each company expired. Companies I and K, mustered-in August, 1862, to serve three years, were discharged in July, 1865, by reason of expiration of term of service. As reorganized under the order above mentioned, the regiment consisted of companies A, B, C, D, E, and G, organized from February 5, 1844 to October, 1864, to serve three years; companies F, L, and M, orga ized from December 29, 1863, to October 31, 1864, to serve one and three years; company H, organized in March and April, 1865, to serve three years, and companies I and K, of the old organization, described above. The men of the First Alabama cavalry who enlisted for three years have been paid bounty under the several acts of Congress, upon the same principles which apply to other three-year volunteers. The one-year men enlisted prior to July 18, 1864, received no bounty, but one hundred dollars bounty has been paid the proper heirs of the oneyear men of this organization who died in the service, in accordance with the act of July 22, 1861, under which the regiment was originally organized. Some of the men of these organizations were erroneously paid by the pay department at the time of their muster out of service, they having been paid but one hundred dollars when they should have been allowed three hundred dollars, under the joint resolution of January 13, 1864. The balance of bounty due these men is being paid by the proper accounting officers. It will be seen by comparing the above statement with the act under consideration, that the effect of the act will be to give the one-year men of the First Alabama cavalry, nearly all of whom enlisted in 1862 and 1863, a bounty of one hundred dollars each as a proportionate part according to the time served. It would give each man of companies I and K of the First Alabama cavalry one hundred dollars more bounty. The bounty of the other three-year men of the First Alabama cavalry, First Florida cavalry, and Second Florida cav alry, who enlisted prior to December 25, 1863, and from April 1, 1864, to July 17, 1864, inclusive, and who were discharged by reason of orders from the War Department, will not be affected. The men enlisting in these organizations under joint resolution of January 13, 1864, receive, under existing laws, one hundred dollars more bounty than they would be entitled to receive if the act under consideration becomes a law. In case of deceased men the working of the act is still more perplexing, as the prescribed order of inheritance under act of July 4, 1864, is entirely different from that under all other acts. A large proportion of the claims in case of the deceased men have been settled, and bounties have been paid fathers, mothers, brothers, and sisters-the proper heirs under existing laws-which, under this act would go only to the widow, children, and widowed mother. Bounty has also been paid to parents under act of July 28, 1866, which this act would require to be paid to the widow, although she may have remarried. Under act of July 28, 1866, children of age are not entitled, but this act makes them joint heirs with the minor children. In case of the deceased one-year men, and the three-year men enlisted under joint resolution of January 13, 1864, the effect of this act would only be to change the prescribed order of inheritance. In case of the three-year men enlisted under act of July 22, 1861, the order of inheritance is changed by this act, and the heirs entitled (widow, children, and widowed mother) will receive one hundred dollars more bounty than they are now entitled to receive. It may be well to state that, November 14, 1864, the War Department gave authority to enlist men who had deserted from the rebel army as recruits for the First Alabama cavalry, with the distinct understanding that they were to receive no bounty. Such recruits have not been paid bounty, and it may be a question whether the act under consideration would entitle them to any. EXECUTIVE MANSION, July 14, 1870. U. S. GRANT. FORTY-FIRST CONGRESS OF THE UNITED STATES OF AMERICA, AT THE SECOND SESSION, BEGUN AND HELD AT THE CITY OF WASHINGTON ON MONDAY, THE SIXTH DAY OF DECEMBER, ONE THOUSAND EIGHT HUNDRED AND SIXTY-NINE. AN ACT to fix the status of certain federal soldiers enlisting in the Union army from the States of Alabama and Florida. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled: That the Secretary of the Treasury, and all other officers of the government who have authority to act in such cases, be, and are hereby, directed to audit and pay the claims for bounty of the enlisted men who composed the First regiment of Alabama cavalry, and the First and Second regiments of Florida cavalry, United States volunteers, as is provided for enlisted men in other volunteer organizations, under the provisions of an act entitled "An act to regulate and provide for the enrolling and calling out the national forces, and for other purposes," approved July four, eighteen hundred and sixty-four; and all claims for bounty made by enlisted men, or their proper heirs, of the First regiment Alabama cavalry, and the First and Second Florida cavalry, United States volunteers, shall be paid in the same manner, and subject to the same regulations and restrictions, and in the same sums, according to their periods of enlistment, precisely as if they had enlisted after the passage of the act above recited. SEC. 2. And be it further enacted, That this act shall be in force from and after its passage. J. G. BLAINE, Speaker of the House of Representatives. Vice-President of the United States and President of the Senate. I certify that this act did originate in the Senate. GEO. C. GORHAM, By W. J. McDONALD, Chief Clerk. |