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A STATEMENT

Showing the amount of Taxes assessed, collected and paid into the public Treasury under the act of the General Assembly, passed March 3d, 1866, entitled "An act imposing a tax on oysters,” and also the expenses incurred in the assessment and collection of the same, prepared in compliance with a resolution adopted by the Convention on the 16th December, 1867.

Amount of taxes charged, so far as returns have been received... $64,062 46

Commissions to collectors passed to their credit....
Allowance to W. H. C. Lovett, Inspector, for expense
of chartering boats, &c., for collection of taxes......
Warrants on the treasury for expense of constructing.
three steamers, now nearly completed.......
Warrants on the treasury to W. H. C. Lovett for ex-
penses of collection.

$ 6,237 69

711 78

13,829 34

1,582 40

$22,361 21

Amount paid into the treasury on account of the tax on oysters $56,289 20, less $21 65 over-paid by, and refunded to, a collector.. $56,267 55

WILLIAM F. TAYLOR,

Auditor Public Accounts.

Auditor's Office, Richmond, Va., December 30th, 1867.

PREAMBLE OFFERED BY MR. LIGGETT.

Whereas, the government of the United States, on the secession of Virginia from the Federal Union, assumed and declared such act of secession to be in violation of the constitution entered into between Virginia and the other States of the Union, and therefore nugatory, and that the status of Virginia as a member of the Federal Union was permanent, fixed and unchangeable; and whereas the war waged and the armies collected by the Federal Government against the State of Virginia and her sister Southern States, united together under the style of the Confederate States of America, was for the avowed and published purpose, expressed in executive proclamations and congressional enactments, of preserving intact the State of Virginia and other States confederated together as members of the Federal Union, in accordance with the powers subsisting on the formation thereof; and whereas the pains and penalties for political offences cannot be visited upon the government of any federative member by the general government of the federation, but only on individuals regularly tried and convicted by due form of law, and the terms agreed upon on the cessation of hostilities between the North and the South did in no manner claim or establish a power or right to the prevailing section to dispose of the eminent domain of the seceded States as conquered foreign territory, or the private property of the citizens thereof, as confiscated; and whereas the benefit of amnesty was granted by the Executive of the United States to many citizens of the Southern seceded States engaged in what was termed by the North rebellion, on their compliance with certain conditions, and which amnesty was accepted by them and the conditions fully met; and whereas amnesty, under the laws of nations, means the burying in oblivion of all past acts or offences, and a removal of any penalties attaching to such offences from the person so offending; and whereas the Congress of the United States has, in defiance of these executive proclamations and antecedent congressional enactments made previous to the surrender of General Lee, and in opposition to the laws of nations, refused to recognize the seceded States, among which was Virginia, as members of the Federal Union, entitled to the rights, privileges and immunities of States, and has infracted the amnesty granted to the citizens of such State, treating these States as foreign conquered provinces and the citizens thereof as criminals; and instead of recognizing the seceding States as restored to the United States government as members of the Federal Union, has proceeded to initiate a reconstruction of the State governments thereof, or the building up of an entirely new formation, under a bill known as the Sherman-Shellabarger bill, which said bill is in direct conflict with the Constitution of the United States, the rights of the States under said Constitution, with the solemn protestations of the executive and legislative branches of the United States government, violating amnesty, assuming treason--ex post facto in its operation--abolishing in effect the great writ of habeas corpus and the right of trial by jury, making the civil tribunals of the State subordinate to and under the control of military authority,

investing ignorant and incapable men with the elective franchise, and depriv ing those legitimately entitled thereto of its exercise; and whereas the people of the State of Virginia who had adhered to the South in the late difficulties between the North and South after numerical force had triumphed, and they had re-assumed allegiance to the Federal government, were loyal and true to their allegiance; and whereas they have been coerced, under this congressional bill, into an election of members of a Convention, which Convention is the body now sitting in the capitol for the purpose, under congressional dictation, of forming a constitution for the said State of Virginia :

Now the members of this Convention, by reason of the facts set forth, do hereby declare that they have no right to frame any constitution for the State of Virginia; that the bill being illegitimate which called it into existence-the product of congressional violence on constitutional rights-all the acts of such Convention must necessarily be usurpative and nugatory; and this being so, they do hereby declare all proceedings appertaining to the formation of a State constitution as adjourned without day.

REPORT OF COMMITTEE

ON

PRIVILEGES AND ELECTIONS.

RELATIVE TO THE

ELIGIBILITY OF FAYETTE MAUZY

TO A SEAT IN THE

VIRGINIA CONSTITUTIONAL CONVENTION,

WITH ACCOMPANYING PAPERS.

To the Honorable the State Constitutional Convention of Virginia:

The Committee on Privileges and Elections ask leave to submit the following unanimous report:

The Committee were instructed, in the form of a resolution, by the Convention to inquire and report the names of all persons holding seats in the Convention who were disfranchised by the Reconstruction acts of Congress. (Which resolution, marked "Exhibit A," is herewith filed.)

The Committee, not desiring to be at all technical, have regarded the resolution as equivalent to directing the Committee to inquire into the question of the eligibility of persons occupying seats in the Convention, and have accordingly, from time to time, procured official information from Military Headquarters and from other sources in relation to that question.

The Committee have fully and patiently investigated the case of Mr. Fayette Mauzy, who holds a seat in the Convention as the delegate from Culpeper county, and have by a unanimous vote decided that it was very properly a case wherein the statement of the facts, without any specific conclusion, should be reported to the Convention-a proceeding fully authorized by the general parliamentary law.

On the one hand it is contended that the disfranchisement of Mr. Mauzy, and consequent ineligibility as a member of the Convention, is made out by the alleged facts that he held the office of Clerk of the County Court of Culpeper county before the war, and afterwards engaged in insurrection or rebellion against the United States, or gave aid or comfort to the enemies thereof by voting for the ratification of the ordinance of secession.

On the other hand, while it is admitted that Mr. Mauzy held said office before and at the commencement of and during the rebellion, it is claimed that it does not belong to either class of offices enumerated in the 3d section of the proposed amendment to the Constitution of the United States, known as Article XIV.; and that the provision in section 6 of the act of Congress passed July 19, 1867, "to provide for the more efficient government of the rebel States,” construing the words "executive or judicial office in any State," mentioned in a previous act upon the same subject, passed March 23, 1867, "to include all civil offices created by law for the administration of any general law of a State, or for the administration of justice," it is insisted has reference to the qualification of the voter, and not to eligibility to office.

It is also claimed, on the part of Mr. Mauzy, that there is no sufficient proof that he voted for the ratification of the ordinance of secession, and that if there is, it is claimed, among other things, that the pardon of the President of the United States remitted him to all his former rights, and relieves him from all disabilities.

The committee will now proceed to furnish your body with a statement of the facts which they have had before them :

It appears, in evidence, that Mr. Mauzy was first elected and qualified as clerk of the county court of Culpeper county on the 20th day of May, in the year 1839, and "took the several oaths prescribed by law." (Vide certificate, marked Exhibit "B.")

As the laws of Virginia at that period required officers generally, including county clerks, to take the oath to support the Constitution of the United States, no doubt can arise that such oath was taken by Mr. Mauzy at the time he qualified for said office.

It further appears that Mr. Mauzy was registered as a voter in the 1st magisterial district of Culpeper county, at the first session of the Board of Registration in June, 1867, but at the second session of the Board in August, his name was transferred to the rejected list, and the following entry made: "Mauzy, Fayette, 1st district; age 66; occupation, clerk of the court; length of residence in State, 66 years; in district, 12 months; born in Culpeper; former office, clerk of county court; remarks, voted for the ordinance of secession." (Vide communication, marked Exhibit "C.")

Captain W. A. MacNulty, the President of said Board of Registration, was sworn and examined as a witness before your committee, and testified, among other things, that Mr. Mauzy did not appear before the Board at its second session, and upon the evidence of Mr. George S. Cady, a member of the Board, and instructions from General Schofield, (see Exhibit, marked "D,") his name was transferred to the rejected list.

The following memorandum was made opposite his name after being transferred to the rejected list, viz: "Clerk of county court of Culpeper, Virginia; voted for the ordinance of secession." (Vide testimony of Captain MacNulty, on January 8, 1868, marked Exhibit “E.")

Mr. George S. Cady, a member of said Board of Registration, and referred to in the testimony of Captain MacNulty, was also sworn and examined as a witness before the committee, and among other things, testified as follows:

Captain MacNulty ordered me to go to the clerk's office and get the names of all those who held office before the war, and I went to the clerk's office, to Mr.

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