Staunton Spectator

Poverty, at all times, has its virtues and advantages, but now it has such special consolations that all may realize how blessed it is to be poor. The tax bill passed by the Confederate Congress at Richmond exempts from taxation all heads of families whose property does not amount to more than five hundred dollars in value. To those who are possessed of such a small amount of this "world's gear," the stern tax collector has no terrors--they can welcome his approach with a smile, as they are "so well off" as to be entirely "independent" of his "horse leech" demands which hoarsely and harshly cry, "give, give!"--pay your taxes or your property must be sold.

Persons who own property, the value of which is more than five hundred dollars, are required to pay a direct tax of fifty cents for every hundred dollars value thereof. In addition they will have to pay a State tax of forty cents on every hundred dollars' value--the two making the heavy direct tax of ninety cents on every hundred dollars' value of property. Many of those who have too much taxable property will find that they are too poor to pay their taxes. The kind and generous poor will feel sympathy for their wealthy neighbors who may find themselves in this embarrassing predicament.

As this tax is necessary to enable us to defend all that is dear to us--our rights, liberties, homes and firesides--we hope that no one will murmur or complain, but that all will pay their taxes willingly and cheerfully, as voluntary contributions to the common defense. Let the North see that we are in earnest--that our hearts are in the cause of Southern independence--that we are willing to give of our means as well as spill our blood--that there is no murmuring at heavy taxation--that we pay them cheerfully as so much voluntary sacrifice upon the altar of Southern Independence. The tax may seem heavy and burdensome, but, like bread cast upon the waters, it will return in blessings increased a hundred fold after many days.

The fourth section of the tax bill is as follows:

"That for the special purpose of paying the principle and interest of the public debt, and of supporting the Government, a war tax shall be assessed and levied of fifty cents upon each one hundred dollars in value of the following property in the Confederate States, namely: Real estate of all kinds; slaves; merchandise; bank stocks; railroad and other corporation stocks; money at interest, or invested by individuals, in the purchase of bills, notes, or other securities for money, except bonds of the Confederate States of America, and cash on hand, or on deposit in bank or elsewhere; cattle, horses and mules; gold and silver plate; pianos and pleasure carriages: Provided, however, that when the taxable property, herein above enumerated, of any head of family is of value less than five hundred dollars, such taxable property shall be exempt from taxation under this act; and provided further, that the property of colleges and schools, and of charitable or religious corporations or associations actually used for the purpose for which such colleges, schools, corporations, or associations were created, shall be exempt from taxation under this act; and provided further, that all public lands and property owned by a State for public purposes be exempt from taxation."

The fifth section provides that each State shall constitute a tax district, over which shall be appointed by the President, to hold his office one year at a salary of $2,000, a chief-collector who will divide the State into convenient collection districts.

"The said chief collector shall, with the approbation of the Secretary of the Treasury, appoint a tax collector for each collection district, whose duty it shall be to cause an assessment to be made, on or before the first day of November next, of all the taxable property in his district, included in each of the above mentioned classes of property and the persons then owning or in possession thereof."

The 7th section provides that, if any person shall give a false or fraudulent list of his property, he shall be fined in a sum not exceeding five hundred dollars, to be recovered in any court of competent jurisdiction.

Sec. 8. "Any person who shall fail to deliver to the collector or assessor a list of his taxable property at the time prescribed by him, shall be liable to a double tax upon all his taxable property; the same to be assessed by the collector or assessor, and to be collected in the same manner and by the same process as is herein provided as to the single tax.

Sec. 9. The lists shall be made in reference to the value and situation of the property on the first day of October next, and shall be made out, completed and delivered into the hands of each of the tax collectors on the first day of December, hear and determine all appeals from the said assessments, as well as applications for the reduction of a double tax, when such tax may have been incurred, to a single tax; which determination shall be final.

Sec. 10. The several tax collectors shall, on or before the first day of February ensuing, furnish to the chief collector of the State in which his district is situated, a correct and accurate list of all the assessments made upon each person in his district, and of the amount of tax to be paid by such person, specifying each object of taxation; and the said chief collector shall collate the same in proper form and forward the collected lists to the Secretary of the Treasury.

Sec. 11. The said several tax collectors shall, on the first day of May next, proceed to collect from every person liable for the said tax the amounts severally due and owing, and he shall previously give notice for twenty days in one newspaper, if any be published in his district, and by notification in at least four public places in each township, ward or precinct within his district, of the time and place at which he will receive the said tax; and on failure to pay the same, it shall be the duty of the collector within twenty days after the first day of May aforesaid, by himself or his deputies, to collect the said tax by distress and sale of the goods, chattels or effects of the persons delinquent.

This section forbids the sale of the tools or implements of a trade, or profession, beast of the plough, and farming utensils necessary for the cultivation of improved lands, arms, or such household furniture or apparel as may be necessary for a family.

Sec. 12. That if the tax assessed on any real estate shall remain unpaid on the first day of June next, the tax collector of the district where in the same is situated, shall on the first Monday of July thereafter, proceed to sell the same, or a sufficiency thereof, at public auction, to the highest bidder, to pay said taxes, together with twenty per centum on the amount of said taxes, and costs of sale.

Provided, that the owner or superintendent of the property aforesaid, before the same shall have been actually sold, shall be allowed to pay the amount of the tax thereon, with an additional of ten per centum on the same; on the payment of which the sale of the said property shall not take place.

Sec. 18. The compensation of the tax collectors shall be five per cent. on the first ten thousand received, and two and a half per cent. on all sums beyond that amount, until the compensation shall reach eight hundred dollars, beyond which no farther compensation shall be paid.

The 21st section imposes a penalty of death upon any person who shall, at any time during the war or within one year after the ratification of a treaty of peace, forge or counterfeit, or pass, or cause to be passed, any treasury note of the Confederate States, knowing the same to be forged or counterfeited.

The 22nd section provides that if any person shall, at any time, falsely make, forge or counterfeit, or pass or attempt to pass any forged or counterfeited, or falsely alter any bond or coupon of the Confederate States, that such person shall be deemed and adjudged guilty of felon by, and being thereof convicted by due course of law, shall be sentenced to be imprisoned and kept at hard labor for a term of not less than five years nor more than ten years, and be fined in a sum not exceeding five thousand dollars.

For the Spectator.

Camp Bee,

Four miles N. of Winchester,

July 8th, 1861.

Friend Mauzy:--I avail myself of the first moment of leisure to give you some account of what I saw of the combat of the 2nd of July, between our Regiment, (the 5th,) aided by one gun of Capt. Pendleton's battery, and the Federal forces under General Patterson. We received orders to march and took up our line of march toward the enemy at quarter past 7, a.m. After proceeding along the road leading from Winchester to Williamsport, about three miles, the column was halted, and the West Augusta Guard, Capt. Waters, consulting our advance guard, were deployed, to the right of our line of march, as skirmishers. They were soon supported by the Rockbridge Rifles, Capt. Letcher. On our left Capt. Grinnan's Company were thrown out; Capt. Avis' Company pushed forward along the road, closely followed Capt. Newton's, Capt. Williams', Capt. Roberts', Capt. Antrim's and Capt. Doyle's Companies. The skirmishers on the right were led and placed in order by Maj. Baylor, whose coolness and skill called forth the praise of the whole command; his bearing was most admirable, and would have done credit to a veteran. After the deployment of our skirmishers the firing soon began. The balls from the enemy flew thick and fast over our heads, and their whizzing was by no means pleasant music. I saw, and also did, some considerable dodging of the head, but soon became accustomed to the sound. The whole Regiment pressed on rapidly, and all were soon under fire. The first thing that attracted my attention was the fact that the enemy's line of skirmishers outflanked us to the right and left by many hundred yards; but they seemed to have but little stomach for the fight, many of them breaking to the rear and throwing off their knapsacks and blankets as they ran away. When I came in view of the centre of our line, about 100 yards in advance, Capt. Avis was hotly engaged with the enemy who had stationed themselves behind Porterfield's house and the adjacent farm buildings on the left of the main road. Here the fire was very heavy. Capt. Avis massed his company and ordered a charge with the bayonet, which order was promptly and gallantly executed, and the enemy, in great numbers, fled in wild confusion from their places of shelter. They ran through an orchard in the rear of the house where they were exposed to a heavy fire from Avis', Roberts', Williams', Antrim's and Doyle's Companies. Great numbers of them fell, and the ground was littered with their blankets thrown away in their rapid flight. Avis continued the pursuit to the left, as did Grinnan still farther to the left. Newton's, Roberts', Williams', Antrim's and Doyle's companies continued to advance along the main road to a log barn or stable on the right of the road which building was surrounded by a high post and rail and a stake and ridered fence enclosing the stable yard. These last named companies were ordered to take shelter behind the stable or barn. The fire from the enemy at this point was very heavy and the balls were incessantly pattering upon the fence and upon the roof of the stable. The men essayed to climb on the fence; Capt. Doyle ordered them to desist, and stepped out of the line and opened a gate leading into the yard, through which the men passed rapidly into the yard without loss. At this point the battery of the enemy opened upon us with shell; the projectile passed at least 100 feet over our heads. The sun shone upon it in passing over, and the sound of the burning fuse resembled the escape of steam from a small engine, and the smoke from the fuse in the sunlight looked like steam. One of the men enquired with great earnestness, that's a "steam firing," ain't it? A second soon followed, coming still nearer to the roof of the stable. It seemed the enemy were aiming at us. Col. Harper ordered the companies behind the barn to file out to the right to an open wheat field partly cut and shocked. Capt. Doyle led out at the head of his company, and led the way, followed by the rest down a ravine so as to shelter the men from the enemy's fire. At this point, one of Capt. Doyle's men was mortally wounded. He was taken up by his comrades and carried about 250 yards to a branch, where he was left, being quite dead. We then retired to a wood on the right of the line from whence we originally advanced. We had driven in the enemy's whole line of skirmishers under the protection of their guns. When the enemy's battery opened upon us, our whole command were within 250 yards of it. The whole force of the enemy was drawn up in the order of battle. On the top of the hill at about the same distance from us, (it was not until the battery opened fire that I saw the enemy drawn up in position,) their number, I think, was not less than 5,000. From our position in the hollow I could not see the battery, and did not get a sight of it until we had ascended the hill on our side of the hollow, as we fell back to our original position. The enemy's skirmishers, whom we had driven in, outnumbered us in the proportion of at least three to one. After our retreat to the right ground on one side of the hollow, I distinctly saw the skirmishers whom we had driven from the field rallying in the rear of the enemy's line of battle. They rallied in two bodies and were not less than 1200 strong. There were two regiments of them, as we ascertained from a prisoner taken on the field-- the 1st Wisconsin and the 11th Pennsylvania. Capt. Pendleton, with one gun (a light six-pounder) covered our retreat. So soon as he opened fire upon the enemy the whole fire of their battery was directed at him. This doubtless saved us from heavy loss. The fire of Capt. P. was most effective. I saw two shots, one ploughed through a column of infantry drawn up in the rear of the enemy's line and a short distance to the right of the enemy's battery. That column scattered like chaff before the wind. The other shot which I saw fired struck one of the guns of the enemy. The artilleries ran away from it, and that gun fired no more during that action.

After the rout of his first line of skirmishers, the enemy threw out a new line upon the left and threatened to outflank us in that direction, and to cut off our retreat--the companies of Captains Doyle, Antrim, Williams, Roberts, and Waters, (I mentioned them in the order they occupied in our new line, Capt. Doyle's company being on the left of the line.) The second line sent out by the enemy fared no better his first--soon retiring and leaving us masters of the field. We did not pursue them as we did the first. The third sent out by the enemy against us were Regulars. They came out in gallant style and in splendid order, (their lines as straight as ours on dress parade,) firing as they advanced. We retired gradually before them (they greatly outnumbered us) until we gained a skirt of very thick wood bordering a wheat field. Here we halted and opened a heavy fire upon them. They nevertheless continued to advance until they reached a fence separating the wheat field from the pasture field through which they had driven us. Here they halted for a few minutes. The fence row was thick with bushes and trees. From this point they fired heavily, but without effect. About this time we were ordered to retreat to the turnpike, and accordingly the companies of Captains Waters, Roberts, Williams and Antrim retired through the woods in the in the direction of the turnpike, leaving Capt. Doyle's company still engaged with the enemy on the extreme left. Capt. D had not heard the order to retire. The enemy about the time the order to retreat was given, crossed the fence into the wheat field, which stood tall and rank, and advanced upon the wood which Doyle's company still occupied. That gallant company pulled in upon them three or four heavy fires, the last at about 100 yards, when they were ordered by their Captain to retreat, which they did in double-quick. The enemy came on to fence separating the wheat field from the woods from whence Doyle had just retired, and there they halted and fired two or three tremendous volleys into the woods. From their fire it seemed as if at least 500 hundred men constituted their force at that point. When this firing was heard by the rest of the Regiment, at that time half a mile distant, great fears were entertained for the safety of Capt. Doyle's command, but in a few minutes Capt. Doyle brought his company up, not having lost a man in the last contest.

Our Regiment mustered but 380 men on the morning of the fight. Capt. Harman's fine company was not with us, being out on picket. We lost two men killed and nine wounded. Providence surely watched over us and protected us. We were for more than two hours engaged in an open country fighting an enemy not less than 6,000 strong with six pieces of artillery. We were under fire all the while from the time the firing first commenced until we left the field. The sound of whizzing balls and bullets was never out of our ears. The conduct of our officers, from the highest to the lowest grade, was above all praise. The men battled more like veterans inured to the dangers of war by long years of service 'mid scenes of blood and carnage, than of men fresh from the peaceful avocations of a country home, as not one of them had ever been under fire, or ever saw the waving of a hostile banner.

To our God be the glory, to him the hymns of thanksgiving and praises be sung for surely he has nerved our hearts and made us to be valiant and strong in the fight, and had brought discomfiture upon the enemy.

The loss of the enemy was very heavy. From reliable sources of information we may safely set down his loss at 350 killed and wounded. Gen. Patterson, in his note to Gen. Scott, sets down his loss as very trifling, but in the same note he sets down our forces engaged with him at 6,000 or 7,000. So you see the General won't stick to the truth. We halted within one and a half miles of the field of battle, being there joined by the 4th and the 2nd Regiments of our brigade. The enemy did not come within gunshot of us. Again, after passing our camp, where we were joined by the 27th Reg't, we drew up in battle array and waited for more than an hour for Major Gen. Patterson, but he did not come on. We then retired very leisurely to Martinsburg, three miles distant, took time there to refresh ourselves and then retreated two miles, where we encamped an hour and a half before sunset and slept soundly until next morning. But I must bring this rambling epistle to a close. I have named things as I saw them, and being a young soldier unaccustomed to scenes so exciting as present themselves on a battlefield, I doubtless have failed to notice many things which would have attracted the notice of a veteran soldier.

I shall, as opportunity offers, give you a few items.

Yours truly,

L.

Early Sunday we were aroused by the drum beating the long roll, and we immediately formed in the line of battle. Soon the enemy commenced a heavy cannonading on our right, which our accomplished Generals soon discovered to be a feint made by the enemy to attract our attention in that quarter, while their real attack would be made on the extreme left. We were immediately ordered to take position several miles to the left. We had not been in position long, before it became evident we were in a warm neighborhood. The enemy's artillery, just in our front, but hid from our sight by a skirt of woods and an eminence between us, thundered forth its deadly missiles, and presently, too, the sharp ringing crack of the rifle was heard, showing that the advance guard of skirmishers had met. Cavalry scouts could be seen, galloping within the lines, when a terrible volley of muskets, immediately in our front, assured us that the call had opened, and the fight had commenced in right good earnest.

Between 9 and 10 o'clock A.M., the enemy in tremendous force, advanced his right against our left, with the view of turning our left wing and getting position in the rear of the "Junction." They were met by several South Carolina regiments (including Hampton's Legion) and the Alabama 4th, our regiment (the 5th Virginia) being held in reserve; but soon we were ordered forward to support the 4th Alabama. On our way to take position on a hill we were met by a portion of a South Carolina regiment who had been compelled to fall back by an overwhelming force, and who informed us that the 4th Alabama was literally being cut to pieces. Here, also, we met two pieces of the Washington (La.) Artillery retiring, having expended their stock of ammunition. This was by no means encouraging, but we felt the necessity for greater exertion on our part, and forward we rushed to the assistance of our friends. Amid a perfect shower of musketry and cannon balls the command to halt and lie down was given, as it was impossible for us to return the enemy's fire, or even see them our men cried out to be led forward or taken back to the foot of the hill; but our gallant Col. Harper assured us that he had no orders to advance, but was directed to occupy this position until the enemy should make their appearance, when we were told to fire and charge bayonets.

Finally, the order to advance was given, and under a perfect shower of shell and shot, we arose and started up the hill. A portion of our regiment misunderstanding the order, we were thrown into temporary confusion; but soon rallied and gained the position on the hill behind some old houses. Before we gained position, however, the Fourth Alabama Regiment had been compelled to retreat, and we found ourselves face to face with a powerful force of the enemy, and conspicuous among them was the famous Ellsworth Zouaves. Just in our front was the Second New York Regiment. On the left of them the Zouaves were stationed, while on our right, and completely flanking us, was the First or Second Maine Regiment. We fired a telling volley of musketry into the regiment in our front, which drove them rapidly to the rear. This drew the fire of those on our left upon us, and sheltering themselves by lying down behind a fence, they poured a most destructive fire into our ranks, and here some of our best and bravest men fell. Here the noble and brave Billy Woodward exclaimed, "I will never retreat. 'Give me liberty or give me death.'" His lips had scarcely given utterance to these heroic words, when a ball pierced his brave heart. It soon became evident that with our single regiment it was impossible to maintain the position, exposed as we were to a centre and two raking flank fires from at least four times our number.

We therefore fell back to a skirt of woods some hundred yards in the rear, where we were joined by a portion of the Alabama 4th, who had fought so gallantly and suffered so terribly at the house on the hill before we came up. A portion of a South Carolina regiment also joined in with us here, and during the rest of the evening we fought side by side.

In every part of the field the contest now raged, and desperate efforts were made by each party to gain some decided advantage, without apparent success, though they greatly outnumbered us, and I looked on at the terrible and desperate strife without being able in my own mind to determine which would be victors.

Greatly to the encouragement of our brave troops, who were so heroically struggling against superior numbers, several fresh batteries made their appearance and took position on the eminence just to our left.

These opened upon the enemy, whose main column was sheltered behind a gradually sloping hill, thickly covered by small timber, and protected by a part of the celebrated Sherman Battery. A tremendous cannonading now took place that far surpasses anything I ever imagined. It appeared to me as if Heaven and earth were being rent asunder, so terrible was the crash and roar of the monster instruments of death. Several times the enemy attempted to rally for a charge on our batteries; but whenever their lines came within the terrible discharges of round shot and canister from our batteries swept them like chaff before the wind, their long and splendidly formed lines fairly melting away. Yet the tremendous force before us seemed not to diminish, and every inch of ground was contested with sullen and determined force, our brave troops fighting with renewed energy and vigor. Being parched with thirst and almost exhausted, I ran down to what appeared to be a branch or mud hole, and drank copiously of the muddy waster, and was just returning to my regiment when I met Gen. Johnston, who inquired of me to what regiment I belonged. I told him. He then inquired how Gen. Jackson's Brigade was getting along. I told him we were fighting bravely and well, but against large odds, and needed help. He at once said, go join your regiment and tell them to hold their position, and in a few moments I will send reinforcements to their aid. I hurried back to my regiment with a lighter heart than I left it.

On reaching the top of the hill, I could see in the direction of Manassas Junction a large column of men approaching, and filing past them with the swiftness of the wind, was a splendid body of cavalry, numbering probably a thousand. These came rushing on like a mighty torrent, with drawn sabres glittering in the evening's bright sunbeams, mounted on steeds which seemed to be maddened by the contest that was being waged by man against his fellow man. I soon recognized this to be the splendid body of Cavalry commanded by the gallant Col. Stuart of which the excellent company from Augusta (Capt. Patrick's) forms a part. In the meantime, Gen. Beauregard appeared on the field in person, and approaching our regiment inquired who we were, and on being informed, he addressed us in the following cheerful language: "Fight on, brave Virginia boys; the day is ours everywhere else, and it must be here also." He then commanded us to follow him, and, with a loud cheer, we rushed forward, determined to do as commanded or die.

By this time Sherman's battery had evidently become somewhat disabled, and had slackened its fire a little. Our course was turned directly in that direction. We reached the top of an eminence, fired a volley and at a charge bayonets rushed down upon it. We found that every horse attached to the battery was either killed or disabled and not a man, except the dead and wounded were left with the guns.

Almost every company in the regiment claim the credit of first reaching the battery. I would not do injustice to any. But a proper regard to truth, and honor to whom honor is due in this particular act, compels me to say that the left of the regiment, under the command of Maj. Baylor, was the first to reach the immediate vicinity of the battery, and corporals R. T. Bucher, of the West Augusta Guards, Capt. Waters, and John Sutz, of the Augusta Rifles, Capt. Antrim, were the first men to reach the captured guns. Col. Pucher sprang astride one of the pieces and fired his musket at the retreating enemy.

By this time the reinforcements I referred to coming from the direction of Manassas, had arrived on the ground, and, unperceived either by us or the enemy, marched rapidly to our left and to the right of the Federal forces under cover of a skirt of woods. These troops consisted of three Tennessee and one Virginia regiments; from this position they poured into the ranks of the enemy (who were partly concealed by thick undergrowth,) the most terrible volley of musketry I ever witnessed; and then with a shout that rent the air, they rushed in one grand sweeping charge upon them. The enemy, terror stricken, broke ranks and fled in the wildest confusion over the hill; the cavalry charged upon them, sending terror and dismay among their already confused and broken ranks; the guns of the captured batteries were turned against them; batteries were run upon eminences which commanded roads along which they retreated, and which raked and crushed their disordered columns dreadfully, and shout after shout rent the air from victorious Southern troops.