levy a tax exclusively for county purposes, which, together with the state assessment, should not exceed 25 mills on the dollar. In every county, with half a dozen exceptions, the limit was reached, and it appears to have been exceeded in more than thirty instances. This violation of the law does not seem to have been confined to those counties under Republican rule, nor does the average county levy appear to have been much higher in the Republican centres than in the Democratic centres. According to the report of the state auditor, thirty-four of the seventy-three counties of Mississippi had Republican administrations in 1874, and thirty-nine had Democratic administrations. From the table on the following page 1 it will be seen that the highest levy was that of Colfax (now Clay) County, the rate being 23.2 mills. This, with the state tax of 14 mills, made the amount nearly 4 per cent. Those who lived in the villages of that county had to pay, in addition, a municipal tax. In Warren, the county levy was only 14 mills, but the municipal levy of 21½ mills in Vicksburg made the total contributed by the unhappy citizens of that town equivalent to about 5 per cent. The showing in the Democratic counties, according to the audi- tor's report, does not seem to have been much better than in the Republican counties. If the report of the auditor is a truthful statement of the situation, the Democratic charge of Republican extravagance does not seem to have been well founded. It will not be seriously denied that a tax levy, ranging from 2½ to 5 per cent on property which had decreased largely in valuation, was a grievous burden upon a people who had by no means recovered from the impoverishment of the war, and who had experienced a succession of droughts, floods, and bad crops almost unprecedented in the history of the state. The result was wholesale confiscation of property. The sheets that were fortunate enough to secure the public print- ing, contained whole pages of delinquent tax lists. In some communities, the tax payers decided that it was better to allow their property to be confiscated, and take the chances of being able to redeem it in after years. 2 Over six million ____________________ | 1 | This table is from a certified report of the state auditor, and is printed as a part of the documentary evidence in the Vicksburg Report, p. 533. I have no means of ascertaining its correctness. The total state and county levies, as given in the table, are smaller than the corresponding levies for the year previous. I find in the report of a special committee, House Journal, p. 1444, that the rate in Adams County was 43½ mills, Claiborne County, 33½, etc. | | 2 | See testimony of General S. W. Ferguson, Boutwell Report, p. 1470. | -312- |