Adam T. Artis was 30 years old at the start of the Civil War, a farmer and carpenter who had already begun to amass relative wealth. Men much poorer than he lost stock and provisions to foraging Union soldiers, and I wondered why he had not filed with Southern Claims Commission to recoup any losses. Perhaps he had none, but the more likely answer is that, because he supplied fodder and other items to the Confederate government, he knew he was ineligible for reimbursement from the United States.

Form of the estimate and assessment of agricultural products agreed upon by the assessor and tax-payer, and the value of the portion thereof to which the government is entitled, which is taxed in kind, in accordance with the provisions of Section 11 of “an Act to lay taxes for the common defence and carry on the government of the Confederate States,” said estimate and assessment to be made as soon as the crops are ready for market.

Adam Artis by wife

Cured Fodder     Quantity of gross crop. — 1500     Tithe or one-tenth. — 150     Value of one-tenth. — $4.50

I, Adam Artis of the County of Wayne and State of North Carolina do swear that the above is a true statement and estimate of all the agricultural products produced by me during the year 1863, which are taxable by the provisions of the 11th section of the above stated act, including what may have been sold of consumed by me, and of the value of that portion of said crops to which the government is entitled.   /s/ Adam X Artis

Sworn to and subscribed to before me the 3 day of December 1863, and I further certify that the above estimate and assessment has been agreed upon by said Adam Artis and myself as a correct and true statement of the amount of his crops and the value of the portion to which the government is entitled.  /s/ J.A. Lane, Assessor.

The Confederate Papers Relating to Citizens or Business Firms, 1861-1865 (NARA M346), often called the “Confederate Citizens File,” is a collection of 650,000 vouchers and other documents relating to goods furnished or services rendered to the Confederate government by private individuals and businesses.  The “Citizens File” was created by the Confederate Archives Division of the Adjutant General’s Office from records created or received by the Confederate War and Treasury Departments that were in the custody of the U.S. War Department. The Citizens File was created to aid in determining the legitimacy of compensation claims submitted for property losses allegedly inflicted by Union forces. The records were used by the Treasury and Justice Departments, Southern Claims Commission, Court of Claims, and congressional claims committees to determine whether the claimant had been loyal to the Union or had aided the Confederate government and thus not eligible for compensation.

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