Letter, 26 July 1862, of C[hristopher] G[ustavus] Memminger (1803-1888), written from Richmond, Virginia, on Confederate States of America Treasury Department letterhead to South Carolina Governor F[rancis] W[ilkinson] Pickens (1805-1869) addresses issues surrounding the collection of taxes from districts within the state that had been occupied in part by Union forces.

Memminger writes that it was his understanding, based upon Pickens’ communication of 15 July, that the state was “waiving any claim to abatement from the War Tax.” Pickens’ letter of 21 July, however, “encloses a statement from the Treasurer claiming a suspension of collections for five Parishes, the Books for which he says have been placed in the hands of the Collectors and whatever may be collected will be accounted for to the Confederate Government.”

“Such a division of jurisdiction was not contemplated by the Acts of Congress and would lead to much confusion,” Memminger argues. “If the State assumes the Tax, then she is entitled to make her own arrangements. But if she asks a suspension as to any portion, that portion remains for collection by the Confederate Government. The Parishes above referred to are only partially in the possession of the enemy and much of the Tax can be collected. But the assumption by the State led to the conclusion that the Confederate Tax Collectors were discharged from any further duty and the Books were all turned over to the State authorities.”

Given these circumstances, Memminger argues that Pickens should “persevere in the first arrangement, and pay the whole assessment and thus take to the State entire jurisdiction over the subject.”