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CHAPTER 43 1865 N DECEMBER 7, 1864, under the supervision of Edward M. Talliaferro , Jethro W. Manning and James G. McLin, an election had been held for mayor and councilmen. James M. Calhoun, who had guided local municipal affairs since early 1862, was elected for a fourth consecutive term. The council for 1865 was composed of the following gentlemen: First Ward, John Collier and B. N. Williford. Second Ward, Lewis S. Salmons and George W. Terry. Third Ward, Thomas R. Ripley and F. M. Richardson. Fourth Ward, L. S. Mead and T. W. J. Hill. Fifth Ward, James N. Simmons and E. R. Sasseen. T. W. J. Hill declined to serve and in his stead Z. A. Rice was sworn in on March 5, 1865.1 Upon taking office, January 6, 1865, the Mayor and Council were confronted with the usual chore of appointing ministerial officers. In this connection a thorny problem immediately arose. The city, having closed the prececding year with a cash balance of $1.64, had no money for salaries. Furthermore , owing to the great destruction of real and personal property, and of the commercial business of the city, the newly elected city fathers were at a loss as to how to estimate forthcoming revenue, not only with which to pay salaries, but for other operating expenses. It was felt that the times not only demanded good men in office, but adequately paid men.2 A committee on salaries, composed of Councilmen Sassen, Richardson and Simmons submitted a report in which they expressed the opinion that the citizens would willingly pay such taxes as would be necessary to secure competent officers. The following salary scale, payable in Confederate money, was recommended and adopted: marshal, $5,000 per year; clerk, $4,000; deputy marshal, $3,500; city attorney, $2,500; city physician, $2,000; treasurer, $2,000; tax receiver and collector, 2T /2% on taxes collected and 2/2% on taxes received; clerk of market, $150 per month; surveyor, $25 per day when actually engaged; sexton, $20 for each interment; first lieutenant of police, $3,500 per year; second lieutenant of police, $2,500; superintendent of streets, $225 per month, and hall-keeper and messenger, $125 per month.3 Thereupon the following officers were elected by council: clerk, S. B. Love; marshal, Oliver H. Jones; deputy marshal, Christopher C. Davis; city attorney, N. J. Hammond; treasurer, J. T. Porter; city physician, James W. Price, tax collector and receiver, Robert Crawford; sexton, Green A. Pilgrim; surveyor, W. F. Harris; 1st lieutenant of police, George Stewart; 2nd lieutenant of police, David Howard; superintendent of streets, John Haslett; hall-keeper and messenger, James G. McLin.4 With the end of the war in April, Confederate money, by then sadly depreciated in value, became worthless. Consequently, on May 26th, Mayor Calhoun proposed that salaries be placed on a specie or Greenback basis, Greenbacks then being fifty percent below par. The adjusted salaries are indicated by the following examples: clerk, $1,400; marshal, $900; deputy, $650; O 670 ATLANTA AND ITS ENVIRONS treasurer. $500; attorney, $500; physician, $600; superintendent of streets, $500; messenger, $250, all annually, and sexton, $5 for each interment.5 On April 14th, the day President Lincoln was fatally wounded by an assassin in Ford's Theater, Washington, Mayor Calhoun was authorized by resolution of Councilman Collier, to borrow $30,000 to $50,000 for 90 days with which to meet expenses. By this time, however, Confederate money had become worthless and and no Greenbacks were to be had. Therefore the mayor had to report to council that he could not succeed in borrowing money for the city.6 Another effort was made on June 20th, when an ordinance was adopted authorizing an issue of $20,000 in bonds of small denominations, payable two years after date, bearing interest from date, and receivable at all times for all dues to the city. The denominations were $10, $5, $2, $1, 50^ and 25$. Their issue proved to be of great convenience to the citizens, being largely used in lieu of currency.7 Such were the financial problems of our city officials during the closing days of the War Between the States. The Atlanta of February, 1865, as seen through a woman's eyes, is mirrored in a letter written on February 10th of that year from Atlanta to Mrs. George W. Adair, Sr. The writer was Octavia Hammond, daughter of Dennis F. and Adeline E. Robinson Hammond and sister of the...

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