Notwithstanding this fact, the negroes, _en masse,_ were held to be subjects of taxation in the State Governments about to be re-organized.

In Georgia, for example, a State tax of three hundred and fifty thousand dollars was levied in the first year of peace.

The property of the State, even after all the ruin of the war, exceeded two hundred and fifty million dollars.

This tax, therefore, amounted to less than one-seventh of one per cent upon the aggregate valuation of the State,--equal to the imposition of only a dollar and a half upon each thousand dollars of property.

The Legislature of the State decreed, however, that a large proportion of this small levy should be raised by a poll-tax of a dollar per head upon every man in the State between the ages of twenty-one and sixty years.