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These opinions are representative of those held by the men who, Memminger excepted, were placed in charge of affairs by President Johnson and who were not especially in sympathy with the Negroes or with the planters but rather with the average white.

The Cabinet consisted of Robert Toombs, of Georgia, Secretary of State; L. Pope Walker, of Alabama, Secretary of War; and Charles G. Memminger, of South Carolina, Secretary of the Treasury. Afterward, Judah P. Benjamin, of Louisiana, was appointed Attorney-general; Stephen M. Mallory, of Florida, Secretary of the Navy; and John H. Reagan, of Texas, Postmaster-general.

In addition to the military and administrative disasters, the financial and economic situation was as bad as possible. So complete was the financial breakdown that Secretary Memminger, utterly disheartened, had resigned his office, and the Treasury was now administered by a Charleston merchant, George A. Trenholm. But the financial chaos was wholly beyond his control.

On the other hand, the President of the rebellious Confederacy, Jefferson Davis, had partly constituted his Cabinet already, as follows: Robert Toombs, of Georgia, Secretary of State; Charles G. Memminger, of South Carolina, Secretary of the Treasury; Leroy Pope Walker, of Alabama, Secretary of War; to whom he afterwards added: Stephen R. Mallory, of Florida, Secretary of the Navy; and John H. Reagan, of Texas, Postmaster-General.

Robert Toombs of Georgia, Secretary of State; C. G. Memminger of South Carolina, Secretary of the Treasury; L. P. Walker of Alabama, Secretary of War; J. H. Reagan of Texas, Postmaster-General; J. P. Benjamin of Louisiana, Attorney-General; S. B. Mallory of Florida, Secretary of the Navy. One of the first acts of the new Confederate Government was to send three commissioners to Washington.

On the 8th, the governor, who, like Louis XIV., might very readily have said, "L'état, c'est moi!" concluded to form a cabinet to assist him in his onerous duties. He accordingly appointed J.G. Magrath Secretary of State; D.F. Jamison, Secretary of War; C.G. Memminger, Secretary of the Treasury; A.C. Garlington, Secretary of the Interior; and W.H. Harlee, Postmaster-general.

Judge Memminger of South Carolina, in a letter to President Johnson, emphasized the fact that the whites of England and the United States gained civil and political rights through centuries of slow advancement and that they were far ahead of the people of European states. Consequently, it would be a mistake to give the freedmen a status equal to that of the most advanced whites.

Memminger, formerly Secretary of the Treasury of the Confederate States, was especially courteous to us. But soon all other things were lost in contemplation of ``Mr. Speaker. He was a bright, nimble, voluble mulatto who, as one of the Southern gentlemen informed me, was ``the smartest nigger God ever made. Having been elevated to the speakership, he magnified his office.

Consequently Memminger recommended apprenticeship for all Negroes; Governor Marvin suggested it for children alone; and others wished it provided for orphans only. Further, the laws enacted must force the Negroes to settle down, to work, and to hold to contracts.

The new Tax Act attempted to provide revenues which should not be paid in depreciated currency. With no bullion to speak of, the Confederate Congress could not establish a circulating medium with even an approximation to constant value. Realizing this situation, Memminger had advised falling back on the ancient system of tithes and the support of the Government by direct contributions of produce.