Montgomery, Ala. Gibson & Whitfield- State Printers, 1865. 30, [2 blanks] pp. Stitched in original printed wrappers. Some pages toned and foxed, Good+.
The Comptroller, M.A. Chisholm, notes that, from May 1865, until "the date of the inauguration of the Provisional Government, July 20th, 1865, the operation of this office was suspended." Chisholm recounts the procedures he undertook to assure accuracy during this unique period of transition, and his proposals to deal with the fiscal problems resulting from defeat. Particularly with the extinction of slavery, and hence the elimination of the tax on slaves, "the resources of the State have been so crippled that any plan of taxation must be regarded in a large degree as experimental."
Chisholm asserts that, as the result of the emancipation of the slaves, "It is morally certain, that, in consequence of the idleness and crime, to which this portion of our population is, and will be addicted, probably for years to come, the demands of the treasury for the enforcement of our criminal laws will be very largely increased." They can, however, be included in the poll tax list. His report includes many Tables detailing State expenditures.
Not in Ellison, Sabin, or Owen. Not located on OCLC. Item #27446