he wanted money to start schools and put up a store; there was none paid in; he was to receive it; intended to have schools if the white people objected Cross-examined: Witness lives in the neighborhood of defendant; does not suppose he has done a week's work this year; the work that has been done there was by frolics, asking others to help; said he could send to Augusta and get authority to do what he wanted; he said if they did not give him liberty to have school in Fincher's church, he would send to Augusta and get authority and have it in spite of them; never saw defendant engaged in illegal business; never saw him make any statement in defiance of the law.

Joseph Youngblood sworn: Has known defendant ten years; does not know that he has any means of support; defendant lives within 100 or 150 yards of witness, in Pike county, Georgia; knows of no business that he follows; he is a farmer and mechanic; claims a cow and calf and a one-horse wagon; does not know of his being sick this year; he has two women and five children living with him; never have seen either of the women at work; heard the wheel there last winter; has not heard it this summer; has seen the defendant passing the road frequently of evenings and mornings; sold him two bushels of corn last winter; has not got his pay.

the

Emily McDaniel, freed girl, sworn: Is acquainted with defendant; staid at his house a day and night last week; they had soup and bread for breakfast; soup looked like starch; they had bread and greens for dinner; the defendant lay on the bed and slept the first evening, and went off the next morning; did not see him do anything.

Cross-examined: His wife carded and spun; did not see anything to live upon; saw some milk, not much.

The State closed.

The defendant introduced William Guilford, freedman: Witness is acquainted with defendant; witness has a shop at Barnesville; never has been at defendant's; witness is president of the Equal Rights Association of Upson county, and agent of this; the defendant is vice-president of the society in this county, and the office is pretty good profit. Defendant was appointed by witness; his pay is $30 to $40 per month. If the friends here do not pay, the benevolent friends north are to pay; don't know as he has been paid anything yet; the business of the association is to establish schools, bury the dead, and employ lawyers.

Cross-examined. Witness is to get $60 per month; is agent for the Loyal Georgian; has not received any pay yet; witness let the defendant have two bushels of corn last June, out of some supplies that had been sent to him as agent; has received no report yet; has to report to Captain Bryant and General Tillson; knows of no visible means of support the defendant has.

Charles Tanbrough (freedman) sworn: Says he is president of the Equal Rights Association of this county. The objects of the association are to get up schools, attend to the poor and sick, bury the dead, and cultivate good feeling between the freedmen and their former masters. It is the duty of the vice-president to do all he can for the society. Defendent is vice-president for this couny; witness appointed him. Witness was elected by a committee at Barnsville; his pay is not to exceed $40 per month. There is nothing contrary or illegal in the society; we are to report to Captain Bryant; we are to draw from benevolent societies north when we fail to make up; knows nothing of the pecuniary condition of the defendant; never was at his house; heard him preach before he was free.

Cross-examined: The association promised to pay my salary, but have received nothing yet. Witness has a shoe shop and works for Mr. Bludworth. He gave the defendent his appointment a few weeks before the fourth of July last.

Doer E. W. Wilson sworn: Says he is a physician and acquainted with defendant, and has treated him in sickness several years since, and has let him

have some pills this year. Defendant is not as stout as witness, but is able to do good work; not as stout as some men. His liver has been diseased.

Joshua Mangham (freedman) sworn: Says defendant is vice-president of the association; never heard until to-day what he is to get. Witness promised when he gathers his crops to give him something; so did the most of them. Witness is treasurer of the association, and there is only one dollar and forty cents in the treasury. Defendant is a minister, and before he was free was very industrious; does not know whether he has anything to support on or not.

Richard Mangham, freedman, sworn: Says he is chaplain of the association, but no preacher; paid a dollar when he joined; nothing unlawful in the associa tion; attended all the meetings; only two last week; heard nothing said wrong at the meetings; the members agreed to pay something this fall to the vicepresident.

Evidence for the defendant closed.

The court charged the jury, that if they believed from the evidence that the defendant was wandering and strolling about in idleness, and that he was able to work, and had no property to support him and no visible and known means of a fair, honest, and reputable livelihood whereby to make a support, he was guilty of vagrancy, and that it was their duty to so find; that if the defendant was the vice-president of an association, and that was not proven to be disreputable, and the emoluments of the office were enough to support him, he was not required to work, notwithstanding he might have no property to support him; for, if the emoluments of an office are sufficient to support a person, and the filling that office is an honest and reputable livelihood, he is not guilty of vagrancy, though he may be destitute of property and live in idleness; that if the jury entertained a reasonable doubt of the guilt of the defendant, it was their duty to give him the benefit of that doubt and find him not guilty; that they were the judges of the law and the facts in the case.

The jury, after retiring, returned a verdict of guilty; and your petitioner avers that said finding of the jury was contrary and against the evidence in said case.

2d. That the evidence and finding was wholly and totally contrary and against the weight of evidence in said case.

3d. That the said verdict and finding was against the charge of the court. Your petitioner would, therefore, pray your honor such action in the case as may be usual and lawful; and your petitioner will ever pray, &c.

GEORGIA, Pike county:

W. T. C. BRANNAN,
T. M. CARTER,
Petitioner's Attorneys.

To the honorable A. M. Spear, judge of the superior court of the Flint circuit: I, Hartford Green, judge of the county court in and for said county, hereby certify that the foregoing contains the proceedings had in the county court of said county at its August term, 1866, in the case of The State vs. William Fincher, freedman, indicted and tried for the offence of vagrancy, and application by defendant for certiorari.

Given under my private seal (there being no seal of court) this twentieth day of August, 1866.

[SEAL.]

H. GREEN, Judge County Court.

PIKE SUPERIOR COURT-October term, 1866.

It is ordered by the court, on hearing the foregoing certiorari, that it be dismissed, and that the defendant be remanded into the custody of the sheriff of this county, and carried before the judge of the county court to be sentenced according to law.

By the court:

October term, Pike county, 1866.

A. D. HAMMOND, Solicitor General.

Special Presentment for vagrancy.-August term, 1866.

THE STATE

vs.

WILLIAM FINCHER, freedman.

Plea of not guilty, and verdict of guilty.

Certiorari to October term, 1866.-Pike superior court.-Judgment dismissing

certiorari.

It is considered, ordered, and adjudged by the court that the sheriff of this county take the defendant, William Fincher, from the bar of this court to the jail of this county, and there him safely keep until demanded by the superior court of the county. And the said William Fincher is hereby sentenced to work on the public works or roads for and during the full term and time of twelve months, and thence be discharged; and that the defendant pay the costs of this prosecution.

STATE OF GEORGIA, Pike county:

I, Hartford Green, judge of the county court in and for said county, hereby certify that the foregoing twelve pages contain a full and complete transcript of the records and papers in my office, had in the case of The State vs. William Fincher, upon a special presentment of vagrancy.

Given under my hand and seal of office this twelfth day of January, A. D.

1867.

HARTFORD GREEN.

TAXES PAID BY BANKING ASSOCIATIONS.

LETTER

FROM THE

SECRETARY OF THE TREASURY,

IN ANSWER TO

A resolution of the House of January 28, 1867, relative to the amount of taxes annually paid by national banking associations to the United States and to the several States.

FEBRUARY 5, 1867.-Referred to the Committee on Banking and Currency and ordered to be printed.

TREASURY DEPARTMENT,

February 4, 1867.

SIR: In compliance with the following resolution of the House of Representatives, dated January 28, 1867, viz: "On motion of Mr. Rollins, Resolved, That the Secretary of the Treasury be hereby instructed to report to this house, at as early a day as practicable, the amount of taxes annually paid by national banking associations to the United States; also, so far as he may be able to ascertain the same, the amount paid to the several States in which such associations may be located;" the Secretary of the Treasury has the honor to submit the following report.

The taxes and duties paid by national banking associations to the United States consist of internal revenue taxes, levied by the internal revenue laws, collected under the supervision of the Commissioner of Internal Revenue, and semi-annual duty levied by the forty-first section of the national currency act, approved June 3, 1864, collected by the Treasurer of the United States.

The Treasury Department has not at present the information called for by the resolution relating to the amount of taxes paid by national banking associations to the several States in which such associations may be located. The Acting Comptroller of the Currency, to whom this part of the duty imposed by the resolution upon the Secretary was assigned, is now engaged in collecting this information, and as soon as he shall have completed this duty the result will be laid before the House of Representatives without delay.

A communication from the Treasurer of the United States, dated January 30, 1867, a copy of which is appended hereto as Exhibit A, shows the total amount paid by national banking associations as semi-annual duty accruing prior to July 1, 1866, to be seven million two hundred and sixty-five thou sand five hundred and eighty dollars and forty cents, ($7,265,580 40.)