BY AUTHORITY. THE STATUTES AT LARGE Confederate States of America, PASSED AT THE THIRD SESSION OP THE FIEST CONGRESS; 1863. €arcfttll2 collate tnit t) tljc ©riginoU at Huljmonfc. EDITED BY JAMES M. MATTHEWS, ATTORNEY AT LAW, AND LAW CLERK IN THE DBPA&TMEKT OP JUSTICE. TO BE CONTINUED ANNUALLY. RICHMOND: R. M. SMITH, PRINTER TO CONGRESS. 1863. PUBLIC LAWS CONFEDERATE STATES OE AMERICA, PASSED AT THE THIRD SESSION OF THE FIRST CONGRESS ; 1863. Cartfullj) tollateb a'ttlj tl)c ©rtginals at Eitljmanfo. EDITED BY JAMES M. MATTHEWS, ATTORNEY AT LAW, AND LAW CLERK IN THE DEPARTMENT OF JUSTICE. TO BE CONTINUED ANNUALLY. RICHMOND: R. M. SMITH, PRINTER TO CONGRESS. J 86-3. LIST OF THE PUBLIC ACTS AND RESOLUTIONS OF CONGRESS. nets of tl)e IxxbI tffongrcw of tlje tfenfefcrafe States. STATUTE III.— 1863. PAGE. Appropriation to meet increase of pay of certain officers and employees. An Act making appropriations to.meet the increase of pay authorized by the Act of Congress, entitled "An Act to increase the pay of certain officers and employees in the Executive and Legislative Departments." approved . October thirteenth, eighteen hundred and sixty-two. Jauuary 30, 1863, ch. 1 93 Transportation of persons in the service. An Act to provide for transportation of pers-ns who have been mustered into the service for the war. February 7, 1863, eh. 2 94 Appropriation* for the support of the Government from February 1 to June 30, 1863. An Act making appropriations for the support of the Government for the period from February first to June thirtieth, eighteen hundred and sixty-three inclusive, and to supply deficiencies arising prior thereto. February 10, 1863, oh. 3 94 Clerks to sign Bonds and Certificates of Stock appointed. An Act to authorize the appointment of assistants to the Register in signing bonds and certificates. February 14, 1863, oh. 4 97 Issue of Bonds and Certificates of Stocfc authorized in exchange for Treasury Notes fundable in eight per cent. Bonds, &c. An Act to authorize the issue of Bonds for funding Treasury Notes. Feb- ruary 20, 1863, ch. 5 s , 97 Excess of War Tax paid by the State of Alabama to be refunded. An Act to provide for refunding to the State oi Alabama the amount overf aid by said State on account of the War Tax of eighteen hundred and sixty-two. February 20, 18G3, ch. 6 98 Organization of Engineer Troops. An Act to provide and organize Engineer Troops to serve during the war. March 20, 1«63, ch. 7 , .-.- 98 Bank, pay, &c, of Quartermaster General. An Act to amend "An Act for the establishment and organization of a General Staff for the Army of the Confederate States." March 20, 1863, ch. 8. 99 Funding of Treasury Notes issued prior to December 1, 1862. An Act to provide for the funding and further issue of Treasury Notes. March 23, 1863, oh. 9 99' Impressments. An Act to regulate impressments. March 26, 1863, ch. 10 102 Leasing of sequestered land, on which are e Army in hospitals. An Act to amend An Act en- titled "An Act to better provide for the sick and wounded of the army in hospitals," appro\ed September 27, 1862. May 1, 1863, ch. 86 162 Appointment of officers in the Nitre Bureau and in the Engineer Troops. An Act to authorizo the President to appoint officers in the Nitre Bureau and in the Engineer Treops during tlio recess of the Senate. May 1, 1863, eh. S7 162 Confederate Flag. An Act to establish the flag of the Confederate States. May 1, 1863, ch. 88 163 Payment of interest to Cherokee Indians. An Act to provide for the payment of the interest on the removal and subsistence fund due the Cherokee Indians in North Carolina. May 1, 1883, ch. 89. 163 Post Routes. An Act to establish certain post routes therein named. May 1, 1863, ch. 90 163 Election of members of Conyress in Tennessee. An Act to provide for holding elections for Represen- tatives in the Congress of the Confederate States in the State of Tennessee. May 1, 1863, ch. 91. 164 PUBLIC RESOLUTIONS. No. 1. Thanhs of Congress to Major General J. Bankhead Magruder and his command. Joint reso- lution of thanks to Major General J. Bankhead Magruder and officers and men of his com- mand at Galveston, Texas. Feb. 25, 1S63 166 Production of provisions recommended. Joint resolution relating to the production of pro- • visions. April 4, 1863 _ 166 No. 3. lime for receiving bids for transportation of the mail extended. Joint resolution authorizing the Postmaster General to extend the time for receiving bids for transportation of the mails in the States therein named. April 11, 1863 167 No. 4. Confederate Seal. Joint resolution to establish a seal for the Confederate States. April 30, 1S63. 167 No. 5. Retaliation provided for. Joint resolution on the' subject of retaliation. May 1, 1863 167 No. 6. Payment of acting Quartermaster and other officers of Indian Troops authorized. Joint reso- lution to provide for the payment of certain accounts of tho acting Quartermaster and other officers of the Indian troops. May 1, 1S63 » 168 No. 7. Thanks of Congress to Brigadier General N. B. Torrest and his command. Joint resolution of thanks to Brigadier General N. B. Forrest and the officers and men under his com- mand. May 1,1863 169 No. 8. Thanhs of Congress to Major Oscar M. Watkins and his command. Joint resolution of thanks to Major Oscar M. Watkins and the officers and men under his command. May 1, 1863 169 No. 9. Thanks of Congress to General Beauregard and his command. Joint resolution of thanks to General G. T. Beauregard aDd the officers and men of his command for the repulse of the iron-elad fleet of the enemy from the harbor of Charleston, on the 7th of April, 1S63. May 1, 1863 169 No. 10. Thanks of Congress to General John H. Morgan and his command. Joint resolution of thanks to General John H. Morgan, officers and men of his command. May 1, 1S63 169 No. 11. Thanks of Congress to General Wheeler and his command. Joint resolution of thanks to General Wheeler and the officers and men of his command. May 1, 1863 170 No. 12. Thanks of Congress to the defenders of Port McAllister. A joint resolution of thanks to the officers and soldiers engaged in the defence of Fort McAllister, Georgia. May 1, 1863.. 170 No. PUBLIC ACTS OF THE FIRST CONGRESS OF" THE CONFEDERATE STATES, Passed at the third session, which was begun and held at the City of Richmond, in the State of Virginia, on Monday, the twelfth day of January, A. D., 1863, and ended on Friday, the first day of May, A. D., 1863. Jefferson Davis, President. Alexander H. Stephens, Vice- President, and President of the Senate. Thomas S. Bocock, Speaker of the House of Representatives. Chap. I. — An Act making appropriations to meet the increase of pay authorized by the JtOttftry ZO 1863 Act of Congress, entitled ''An Act to increase the pay of certain officers and employees [ in the Executive and Legislative Departments," approved October thirteenth, eighteen hundred and sixty-two. The Congress of the Confederate States of America, do enact, That. Appropriations the following amounts be paid out of any money not otherwise appnvto meet-increase of priated, to-wit : P a y t0 certain offi- For deficiency in appropriation for compensation of the Secretary o£^ e g ,f e t ™e the Treasury, Assistant Secretary, Comptroller, Auditors, Treasurer and government. Register, and clerks and messengers in the Treasury Department, from j n Td-easury the thirteenth of October, eighteen hundred and sixty-two, to January Department, the thirty-first, eighteen hundred and sixty-three, to-wit : For increased pay of clerks, &c, under the act aforesaid, sixty-eight thousaad, dollars. For deficiency in appropriation for compensation of the Secretary of War, Assistant Secretary, Chief of Bureaus, clerks, messengers, &c, War Depart- froni the thirteenth October, eighteen hundred and sixty-two, to January nient. the thirty-first, eighteen hundred and sixty-flkree, to-wit : For increase of pay of clerks, &c, under the act aforesaid, twenty-one thousand, eight hundred and eighty-eight dollars and twenty-three cents. For deficiency in appropriation for compensation of the clerks, mes- sengers and laborers iu the Post-Office Department, from the thirteenth Post-Office De- October, eighteen hundred and sixty-two, to January the thirty-first, partaient. eighteen hundred and sixty-three, seven thousand, seven hundred and fifteen dollars and twenty-four cents. For deficiency in appropriation for compensation of the clerks and 94 FIRST CONGRESS. Sess. III. Ch. v 2, 3. 1863. Navy Depart- employees in the Navy Department, from the thirteenth October; mcnt - eighteen hundred and sixty-two, to January the thirty-first, eighteen hundred and sixty-three, nine hundred and seventy-three dollars and fifteen cents. Approved January 30, 1863. February 7, 1S63. Chap. II. — An Act to provide for transportation of persons tcho have leen mustered into the service for the war. Transportation The Congress of the Confederate States of America do enact, That allowed persons n0 n-commissioned officers and privates who have been mustered into serviceforthewar. service for the war, and to whom furloughs maybe granted for not more than sixty days, shall be entitled to transportation home and back: Provided, That this allowance shall only be made once during the term of enlistment of such non-commissioned officers and privates. Approved February V, 18C3. • % February 10, 1S63. Chap. III. — An Act making appropriations for the support of the Government, for the period from February first, to June thirtieth, eighteen hundred and sixty-three, inclusive, and to siqiply deficiencies arising prior thereto. Appropriations ffe Congress of the Confederate States of America do enact, That government "from t^ ere De appropriated and paid out of any money in the treasury, not Feb. l, to June 30, otherwise appropriated, the following sums of money, and for the fol- 1863- lowing purposes, viz : Legislative De- Legislative. — For compensation and mileage of members and dele- partment. gates of the House of Representatives, one hundred and seventy-four thousand, two hundred dollars. For compensation of officers, clerks, &c, of the House-ef Represen- tatives, five thousand, five hundred dollars. For contingent expenses of the House of Representatives, ten thou- sand dollars. For compensation and mileage of members of the Senate, twenty-nine thousand, nine hundred dollars. For compensation of officers, clerks, &c, of the Senate, six thousand dollars. For contingent expenses of the Senate, six thousand dollars. Executive Dc- Executive. — For compensation of the President of the Confederate partment. States, six thousand, two hundred and fifty dollars. Vice President. ^ or compensation of the Vice President of the Confederate States, one thousand, five hundred dollars. Private seereta- For compensation of the private secretary and messenger of the T ?, nd p mes - s , englir President, one thousand and seven dollars and thirteen cents. Private seereta- -^ or compensation of tt* private secretary of the Vice President, ry of the Vice Pre- seven hundred and fourteen dollars and forty cents, sident. jr 01 . contingent and telegraphic expenses of the Executive office, four Contingent and ,i i i n telegraphic expen- thousand dollars. ses. Treasury Department. — For compensation of the Secretary of the Treasury D e - Treasury, Assistant Secretary, Comptroller, Auditors, Treasurer and ^Secretary's office. Reg> ste r, and clerks and messengers in said department, three hundred and fifty-seven thousand, eight hundred and ninety-seven dollars and ten cents. FIRST CONGRESS. Sess. III. Ch. 3. 1863. 95 For incidental and contingent expenses of the treasury department, Contingent cx- twenty-one thousand, eight hundred dollars. penses. For interest on the public debt, twenty million dollars. ll/debT* onp " b " For engraving and printing treasury notes, bonds and certificates of Treasury notesrAo.. stock, and for paper for the same, three hundred and fifty thousand dollars. • For the transfer of funds to foreign parts, five million dollars. Transfer o f For the transmission of Confederate States funds, two hundred thou- funds - sand dollars. . • War Department. — For compensation of the Secretary of "War, War Depart- Assistant Secretary, Chief of Bureau, clerks, messengers, &c, in said ment. department, ninety-six thousand, seven ^hundred and fifty dollars. secretary's office. For incidental and contingent expenses of the war department, fifty- Contingent ex- four thousand dollars. Quartermaster's Department. — For the pay 'of the army, one hundred Quartermaster's and nineteen million, two hundred and seventy thousand, seven hundred Department. -, t n . Pa3 r ot tbearmy. and seventy-one dollars. * For the transportation of troops and their baggage, of quartermaster's Tram-portati o n stores, subsistence, ordnance and ordnance stores, from place of purchase ° ...t.TlVi!' *!!!' .,«,! , «, , *■ ,i purchase of hordes, to troops in the held, purchase or horses, mules, wagons and harness, lumber, etc. purchase of lumber, nails, iron and steel for erecting storehouses, quar- ters for troops and other repairs, hire of teamsters, laborers, &c, forty- seven million, seven hundred and eight thousancP, three hundred aad eight dollars. • For pay for horses of non-commissioned officers and privates killed in Horses, battle, under Act No. 48, section 7, and for which provision is to be made, one hundred and twenty-five thousand dollars. For pay for property pressed into the servive of the Confederate Property prcs- States, under appraisement, said property having been either lost or sed into service, applied to the public service, one hundred and eighty-seven thousand, five hundred dollars. For. the sustenance of prisoners of war, under Act No. 181, section Prisoners of war. 1, and the hire of the necessary prisons, guard houses, &c, for the safe keeping of the same, or so much thereof as may be necessary, one million dollars. For the bounty of fifty dollars to each non-commissioned officer, musi- Bounty, cian and private now in the service for three years or for the war, to be paid at the expiration of the first year's service, on the basis that sixty thousand men will have to he paid, three million dollars.- For pay of the officers on duty in the offices of Adjutant and Inspec- . Officers on duty tor General's Department, the Quartermaster General's . Department, in certam officeE - medical, engineer, ordnance and subsistence departments, three hundred and twenty-three thousand, three hundred and fifty dollars. Commissary Department. — For the purchase of subsistence stores Commissary De. and commissary property, forty-eight million, six hundred and fifty-six P artmeut - thousand, five hundred dollars. Ordnance Department. — For the ordnance service in all its branches, Ordnance D e - twelve million, five hundred thousand dollars. partment. For the purchase of pig and rolled iron, three million dollars. Iron. For the purchase and manufacture of nitre, four hundred thousand Nitre, dollars. Engineer Department. — For the - engineer service, three million Engineer Do- dollars. pa S m v nt -,r> f' ., ,, . . _ /.. ,.. ,-,, Medical Depart- Medical Department. — h or pay of private physicians employed by ment. contract, one hundred and fifty thousand dollars. . Private phys* - For pay of nurses and cooks, not enlisted or volunteers, two hunered cia ^ s u r s e ca and forty thousand dollars. cooks. 96 FIRST CONGRESS. Sess. III. Ch. 3. 1863. Hospital stew- For pay of hospital stewards, sixty thousand dollars. rds. Matrons. For pay of matrons, assistant matrons, and ward matrons, two hun- dred and forty thousand dollars. Ward masters. For pay of ward masters, one hundred and fifty thousand dollars. Laundresses. For pay of hospital laundresses, fifty thousand dollars. Medical and For medical and hospital supplies, two million, five hundred thousand hospital supplies, dollars. For the establishment and support of military hospitals, one hundred and fifty thousand dollars. Na.ry Depart*- Navy Departvient.—~FoT compensation of the Secretary of the Navy, ment. clerks and messenger, twelve thousand, one hundred and sixty-three . Sccretary'soffico. dollarsajjdthirty _ n ; necentgi Incidental ex- For incidental and contingent expenses of the navy departmemt, ten penses. thousand dollars. Kavy. For pay of the navy, one million, three hundred and ninety-nine thousand, five hundred and seventy-one dollars and twenty-five cents. Provisions, Ac, For provisions and contingencies in the paymaster's department, one in Paymaster's million, three hundred and twenty-one thousand, six hundred and fifty Department. ^^ Iron-clad and For construction of iron-clad and other vessels in the Confederate other vessols. States, three million dollars. • Ordnance and For ordnance and ordnance stores, one million, eight hundred and ordnance stores, seventeen thousand, ^ive hundred doUars. Nautical instru- For purchase of nautical instruments, books and charts, fifteen ments, Ac. thousand dollars. * Equipment and For equipment and repair of vessels, two hundred and fifty thousand repair of vessels, dollars. Fuel. For fuel for steamers, navy yards and stations, three hundred thou- sand dollars. Contingent enu- ]? or contingent enumerated, two hundred and fifty thousand dollars. ™ Sfinroon's neces- -^ or surgeon's necessaries, one hundred thousand dollars, saries. For support of the marine corps, two hundred and sixty-eight Marine corps, thousand, six hundred and twenty-seven dollars. State Depart- State Department. — For compensation of the Secretary of State, "secretary's office. c l el 'ks, messenger and laborer, five thousand, three hundred and fifty- three dollars. Consuls «i p or salaries of consuls and commercial agents, ten thousand dollars. '"commission o r s For salaries of commissioners and secretaries, twenty-three thousand,' and secretaries. ' four hundred dollars. foreign inter- ]7 0r incidental and contingent expenses of foreign intercourse, ten course - thousand dollars. Necessities and For necessities and exigencies under laws already passed, or which exigencies. ma y ^ e p asse( j ; or from causes which now exist or may hereafter arise, and unforseen emergencies, subject to the requisition, and under the control of the President of the Confederate States, one hundred thou- sand dollars. Department o f Department of Justice. — For compensation of the' Attorney General, justice. Assistant Attorney General, clerks and messenger, including pay of - l't office* 7 et " messenger prior to March ninth, eighteen hundred and sixty-one, six thousand and six dollars, and eighty-five cents. Contingent ex- p or incidental and contingent expenses of the Department of Justice, penses. Qne thousand, two hundred and fifty dollars. Supt. of puhlic For the salaries of Superintendent of Public Printing, clerk and mes- messen»or. Cr ^ sen g er ) tw0 thousand and sixty-two dollars and fifty cents. For compensation of commissioner of Indian Affairs, and Governor, Ariiona Terri- secretary, judges, attorney and marshal of Arizona Territory, four thou- t01 T- sand, five hundred and ten dollars. FIRST CONGRESS. Sess. III. Ch. 4, 5. 1863. . 07 For incidental and contingent expenses of Arizona Territory, to be expended by the Governor, four hundred and seventy-eight dollars and fifty cents. For printing, binding and ruling for the several Executive Depart- bil f ( [;° ling and ments, seventy-five thousand dollars. For printing and binding for both Houses of Congress, including the printing of the laws and journals in book form, twenty-five thousand dollars. For purchase of paper for the Executive Departments and Congress, Paper, twenty-five thousand dollars. For salaries of iudges, attorneys and marshals, and incidental and j,k1 S c -"> Btt ° r ~ J „° ' •> j. , i j i, neys, and marshals contingent expenses ot courts, twenty-five thousand dollars. 8I1 " t l expenses o f For compensation of three commissioners, appointed under the seques- courts. tration act, and for clerk hire and contingent expenses, five thousand, Commissioners ., . j , 'ML , , „ ° L 'under sequestra- three hundred aHR twenty-five dollars. ,i on actj c i er k hire, Post- Office Department. — For compensation of the Postmaster Gen- Ac. eral, Chiefs of Bureaux, clerks, messengers, watchmen and laborers, Post-Office De- forty-seven thousand, four hundred and eight dollars and thirty-four office o f Post- cents, master General. For incidental and contingent expenses of the Post-Office Department, Contingent ex- five thousand dollars. . pense^. Miscellaneous. — For rent of executive buildings and President's house, Miscellaneous. , , , ,, ° < Kent of execu- ten thousand dollars. tire buildings. For compensation of agents, cost of materials and constructing, re- pairing and operating telegraph lines, fifty thousand dollars. Telegraph lines. Approved February 10, 1863. , Chap. IV. — An Act to authorize the appointment of assistants to the llcsieter in signing February 14, 1S6.1. Bonds and Certificates. Ike Congress of the Confederate States of America Jo enact, That Appointment of the Secretary of the Treasury is hereby authorized to appoint two clerks, clerks to 6 i g n • n i~ . ■ , ,, "V, • , . . li i bonds and certiri- it so many be necessary, to assist the Register in signing bonds and t of stock certificates of stock, with the salary of principal clerks in the depart- Compensation, ment ; and every bond and certificate signed by one of the said clerks for the Resister, shall be as valid and effectual, to all intents and purpo- ses, as though the same were actually signed by the Register in his proper hand writing. Appro veo February 14, 1S63*. • Chap. V. — An Act to authorize the issue of Bonds for funding Treasury Notes. February 20 1863. The Congress of the Confederate States of America do enact, That Issue of bonds the Secretary of the Treasury be, and he is hereby authorized to issue n ° a certificates of coupon bonds and certificates of stock, with interest, payable semi-an- ia exchange for nually, at the yearly rate of eight per cent., for such amount as may be treasury no:cs,fun- required in exchange for all treasury notes which are n'ow fundable in daWe ia ei E ht P er eight per cent, bonds, and also to pay for any subscription to the Pro- reE ' on s ' c " duce Loan which may remain unpaid after exhausting the one hundred million loan. Sec. 2. That the said Secretary is also authorized to issue coupon and in exchange bonds, and certificates of stock, with interest at the yearly* rate of seven for trua8Ur y DoWs C8 FIRST CONGRESS. Sess. III. Ch. 6, 7. 1863. fundable in seven per cent., payable semi-annually, for such amount as may be required, in per cent, bonds, exchange for all treasury notes which are now fundable in seven per cent, bonds. Bonds, -when re- S EC .. 3. That all bonds issued under this act shall be made redeema- ble at the pleasure of the government, after the expiration of five years from their respective dates, but the faith of the government shall be pledged to redeem the same at the expiration of thirty years from such dates* Certificates ma» Sec. 4. That until the bonds authorized by this act can be prepared, be issued until the Secretary may issue in their stead certificates showing the right of pared* ° aU ° ^ ^ holders to demand bonds of like date and amount, as soon as the same can be prepared. Approved February 20, 1863. February 20, 1S63. Chap. VI. An Act to jtroride for refunding to the State of Alabama the amnvnt overpaid by said Stale on account of the war tax, of eighteen hundred and sixty-Hco. Amount over- The Congress of the Confederate States of America do enact, That paid by State of the Secretary of the Treasury shall have power to adjust and ascertain Alabama on ac- ^ t amount of tax due from the State of Alabama, under the "Act co nt of the war ,.,.■- , . .' « tax of 1S62, to be to authorize the issue oi treasury notes, and to provide a war tax tor ascertained and their redemption," and the acts supplementary thereto; and upon such re.unded. accounting, said Secretary of the Treasury shall refund to the said State whatever sum may have been overpaid by the authorities thereof, under said act. Approved February 20, 1863. March 20 1S63. Chap. VII. — An Act to provide and organize Engineer Troops to serve during the war. Companies o f f] le Congress of the Confederate States of America do enact, That engineer troops to ^ s h a n b e selected, in such manner as the Secretary of War may- be organized. .. , ,,..'. , • p . • • J c • direct, irom each division ot infantry in service, one company ot engi- neer troops, to consist of one hundred men, chosen with a view to their mechanical skill and physical fitness, and that the men assigned to such i company shall be required to serve in the -same only during the balance of their term of service, respectively. Sec. 2. That each company shall consist of, eight sergeants, seven- corporals, forty artificers, and forty-five laborers, and that two musicians may be added. Sec. 3. That the commissioned officers of each company shall consist of one captain, one first lieutenant, and two second lieutenants ; and i n that the original vacancies in these companies shall be filled by the k ° w transfer of officers of corresponding grade from the engineer corps, if practicable, and where not, then from the other corps, or from the line or staff of the army, reference being always had to their qualification as engineers, or by selection ; but no one shall be selected who is not now serving in or with the army, unless he is a military or civil engineer. Companies orga ■ Sec 4. That the companies shall be organized into regiments of ten m:;ed into regi- companies each, and that the field and staff officers shall consist of one Fioi'd ap(1 staff colonel, one lieutenant colonel, one major, one adjutant with the rank of officers. first lieutenant, one quartermaster sergeant, and one sergeant major; and Original vacan- that the original vacancies in the regiments shall be filled in the man- How long to serve. Of ^|iat persons composed. Commissioned officers. Vacancies i n companies, how tilled. ♦ FIRST CONGRESS. Sess. III. Ch. 8, 9. 1863. 99 nej- provided for filling the same in the companies, hy the third section cies in regiments of this act; and that the sergeant major and the quartermaster sergeant fil 1 " 4 a8 ia compa- shall be selected from the enlisted men of the army. "'sergeant major Sec. 5.. That in each regiment two of the companies shall be assigned an d quartermaster to duty as pontoniers, and each be furnished with a bridge train com- sergeant, how se- plete. 10 po d n 'toniers. Sec. 6. That the officer in charge of the engineer bureau, subject to Engineer bureau the approval of the Secretary of War, shall prescribe the Dumber, form to prescribe the and dimensions of the wagons, pontoons, trestles, tools, implements, arms number > &c > ° f , ., . „ °., .,' r . ' . ', '. r , ' wagons, pontoons, and other necessaries for all the troops organized by this act. & , , Sec. 7. That vacancies in the established regiments to, and in- Certain vacan- cluding. the rank of colonel, shall be filled by promotion, regimentally, cl0 !. imed ^ f ™" -i? ... ' . „ ,: r.1-. .i_ • . ° . -"motion according according to seniority, except m case of disablity or other incompetency. t0 se rfiority. Sec. 8. That the monthly pay of the engineer troops shall be as Monthly pay of follows : Of a colon^, two hundred and ten dollars ; of a lieutenant officers, colonel, one hundpRind eighty-five dollars; of a major, one hundred and sixty-two dolkn^jFof a captain, one hundred and forty dollars; of. a first lieutenant, one hundred dollars ; of a second lieutenant, ninety dollars; and the adjutant shall receive ten dollars per month in addition to his pay as lieutenant. Sec. 9. That the pay of the enlisted men, per month, shall be as fol- ^^fmen" 7 ° f lows: The sergeant maj&r and quartermaster sergeant, each, twenty-one dollars ; sergeants, thirty-four dollars ; corporals, twenty dollarS ; artifi- cers, seventeen dollars ; laborers and musicians, thirteen dollars. Sec. 10. That mounted engineer troops may be selected from the M <" lnted en e«- i ji_ -i j- i ,i7 ■• a J.1- ■• i'j> neer troops seleet- cavalry, and be organized according to the provisions of this act, for el j f rom the caval- engineer troops, as hereinbefore specified. ry ; how organize d. Approved March 20, 1863. Chap. Till. — An Act to amend " An Act for the establishment and organization of a March 20, 1863. General Staff for the Army of the Confederate States." ■ — The Congress of the Confederate States of America do enact, That Rank pay Ac, from and after the passage of this act, the rank, pay and allowances at- of Quartermaster tached to the office of Quartermaster General of the army of the Con- General, federate States, shall be those of a Brigadier General in the Provisional Army. Approved March 20, 1863. Chap. IX. — An Act to provide for the funding and further issue of Treasury Notes, March 23, 1863. The Congress of the Confederate States of America do enact, That Funding of trea- all treasury notes not bearing interest, issued previous to the first day * ur J not es issued of December, eighteen hundred and sixty-two, shall be fundable in.eight i"^^ . 6Cem " per cent, bonds or stock, until the twenty-second day of April, eighteen hundred and sixty-three ; that from that date until the first day of ' August, eighteen hundred and sixty-three, they shall be fundable in seven per cent, bonds or stocks, and after the said first day of August, they when they cease shall no longer be fundable at the pleasure of the holder, but shall be to be fundable, receivable in payment of public dues, except the export duty on cotton, and payable six months after the ratification of a treaty of peace, as specified on their faee. All treasury notes not bearing interest, issued F ur ,dineof trea- after the first day of December, eighteen hundred and sixty-two, and sury notes issued 100 FIRST CONGRESS. Sess. III. Ch. 9. 186S. after that time and w ithin ten days after the passage of this act, shall be fundable in seTen rfte'r in tli t e e rassageP er cent " bon(ls or stock until the first day of August next ; and after of this act. the said first day of August, shall be fundable only in bonds bearing interest at the rate of four per cent, per annum, and payable at any time not exceeding thirty years from the date thereof; and all such notes not funded, shall be receivable in payment of all public dues except the export duty on cotton, and shall be paySble six months after the ratification of a Funding of call treaty of peace between the Confederate Government and the United certificates. States. All call certificates, bearing eight per cent, interest, shall, -with the accrued interest, be fundable on or before the first day of July, eighteen hundred and sixty-three, into bonds of the Confederate States, bearing interest at the rate of eight per cent, per annum, and payable at any time not exceeding thirty years after their date : Provided, That the accrued interest aforesaid, may, at the option of the holder, be paid Certificates ont- instead of being funded. All call certificates of every description, out- July, ism, deemed standing on the first day of July, eighteen hundred d^j|6ixty-three, shall, to he honds bear- after that date, be deemed to be bonds bearing a|^nnual interest of ing interest. s ; x p er cent., and. payable at a date not exceeding thirty years from the said first day of July, eighteen hundred and sixty-three. Monthly issue of Sec. 2. In lieu of the power heretofore given by law to the Secretary thorked D not S ex °^ ^ e Treasury, to issue treasury notes, he shall be authorized to issue ceeding S50,000,- monthly, an amount of such notes, bearing no interest, not exceeding 0()t >- fifty millions of dollars, which shall be receivable in payment of all pub- lic dues, except the export duty on cotton, and payable within two years after the ratification of a treaty of peace between the Confederate States FundiDg of said and the United States, and fundable at the pleasure of the holder, notes - during twelve months from the first day of the month of their issue, in bonds of the Confederate States, payable at any time not exceeding Interest thereon, thirty years after date, and bearing rates of interest as follows : If funded within twelve months from the first day of the month of their issue, the bonds shall bear six per cent, interest per annum ; if funded after that period they shall be fundable into bonds bearing four per Notes to bear on cen t interest per annum. These notes shall bear upon their face the month and year of m0Iltn an d J ear 01> their issue, and if not funded, shall be paid at the their issue. time specified on the face, without interest. Authority here- g EC . 3, After the passage of this act the authority heretofore given sue^aUcertificates to i ssue ca ll certificates shall cease, but the notes fundable into six per t o cease. Notes cent, bonds may be converted at the pleasure of the holder, into call fundable into 6 per certificates, bearing interest at the rate of five per cent, per annum, from convertibfe 5 ' Tntl the date of their issue - That evel 7 sudl certificate shall bear upon its call certificates, face the monthly date of the oldest of the notes which it represents, Reconvertibility and be convertible into like notes at any time within six months from of the call <="tifi- the first day of the month of its monthly date aforesaid. But every cates into notes. .„ J .,.,.. J „ in j e • Exchange o f certificate not rectuverted within six months from the first day ot its certificates not re- monthly date, shall be exchanged for a bond payable at any time not bondJ erted ' for exceeding thirty years from the expiration of the said six months, and Notes fundable bearing interest at the rate of six per centum per annum. Treasury into bonds bearing notes which, by the operation of this act, become fundable into bonds, -1 per cent, interest h ear i n g a yearly interest of four per cent., may be converted, at the into call certifi- pleasure of the holder, into call certificates, bearing interest at the rate cates bearing like of four per cent, per annum from their date, until reconverted or paid ; interest, and said the said certificates beinsjs reconvertible at any time by the holder, into certificates made ^ i , i • n i i -iiii • 1.1 reconvertible into n °tes iundable in tour per cent, bonds, and payable and receivable as notes fundable in heretofore prescribed; but the said certificates may be redeemed by the 4 per cent, bonds, government, after six months from the ratification of a treaty of peace ficates e may°b3 er re- between the Confederate States and the United States, deemed. Sec. 4. That all bonds or registered stock authorized to be issued by FIRST CONGRESS. Sess. III. Ch. 9. 1865. 101 this act, shall be payable not less than thirty years after date ; but shall Bonds or stock be redeemable five years after date, at the pleasure of the government, ^ " h "° pn ^ b ie and shall in other respects conform to existing laws. and redeemable. Sec. 5. The Secretary of the Treasury shall use any disposable means Purchase of in the treasury, which can be applied to that purpose without injury to treaBary notes. the public service, to the purchase of treasury notes bearing no interest, and issued after the passage of this act, until the whole amount of trea- sury notes in circulation, shall not exceed one hundred and seventy-five millions of dollars. . ' Sec. 6. The treasury notes hereby allowed to be issued, shall be of Denomination of any denomination of not less than five dollars, which is now authorized notes - i by law, that the Secretary of the Treasury may direct. The authority #Vhen authority hereby given shall cease at the expiration of the first session of Con- t0 issue note3 l ° gress, after the ratification of a treaty of peace, or at the end of two years, should the war continue so long. Sec. 7. In addition to the authority hereinbefore given to the Secre- Notes maybe tary of the Treasury to issue treasury notes, he shall be allowed to issue n ss n \ c i Qa°tion th of d |i notes of the denominations of one dollar, and of two dollars, and of fifty an d ?2, and 5 cents, to such an amount as, in addition to the notes of the denomina- centB. ti«n of one dollar, heretofore issued, shall not exceed the sum of fifteen millions of dollars; and said notes shall be payable six months after the When payable, ratification of a treaty of peace between the Confederate States and the United States, and receivable in payment of all public dues except the export duty on cotton, but shall not be fundable. Sec. 8. That the Secretary of the Treasury be authorized to sell s ^° ° f er bonds bonds bearing six per cent, interest per annum, and payable as hereinbefore P er r annum e to C any directed, at par for treasury notes issued since the first of December, of the States, for eighteen hundred and sixty-two, to such of the Confederate States as notes issued , sinoe may desire to purchase the same ; or he may sell such bonds, when w ^' n '„ uara nteed guaranteed by any of the States of the Confederacy, upon such plan as may by any of the be determined by the Secretary of the Treasury, for treasury notes, on States, for other such terms as he may deem advisable, to the highest bidder, and not notes ' below par : Provided, however, That the whole amount of such bonds Proviso, shall not exceed two hundred millions of dollars : And provided far- Further proviso. ther, That the treasury notes thus purchased shall not be reissued, if the effect of such reissue would be to increase the whole amount of treasury notes, bearing no interest, which are in circulation, to a sum greater than one hundred and seventy-five millions of dollars. And the Secrotaryof the Secretary of the Treasury is also authorized, at his option, after the first Treasury authon- of July,_ eighteen hundred and sixty-three, to issue and sell, at not less 8ell coupo n bonds. than par, as estimated in treasury notes, coupon bonds of the Confed- erate States, bearing six per cent, interest per annum, and payable as hereinbefore directed. The said coupons to be paid at the pleasure of The coupons to the owner, either in the currency in which interest is paid on other be paid either in bonds of the Confederate States, or else in cotton certificates which cur , r . e °°y or cotton - CGrtincutcs pledge the government to pay the same in cotton of the quality of New Cotton to be paid Orleans middlings. The said cotton to be paid at the rate of eight at what rate, and pence sterling per pound, and to be delivered at any time within s i x when and where to months after the ratification of a treaty of peace between the Confeder- ate States nnd the United States, at any or all of the ports of New Orleans, Mobile, Savannah, Charleston or Wilmington, as the Secretary of the Treasury may direct : Provided, however, That the bonds hereby Proviso. authorized, shall not exceed one hundred millions of dollars, and shall be applied only to the absorption of treasury notes, as prescribed in this act. Sec._ 9. That it shall be the duty of the Secretary of the Treasury, th^uo b^made immediately after the passage of this act, to make publication of a copy i n each State. 102 FIRST CONGRESS. Sess. III. Ch. 10. 1863. thereof in each State,, in at least two newspapers published in the State, and to have said publication continued until the first day of August, eighteen hundred and sixty-three. Approved March 23, 1863. March 26, 1863. Chap. X. — An Act to Regulate Impressments. Impressments of ^ le Congress of the Confederate States of America do enact, That forage or other pro- whenever the exigencies of any army in the field are such as to make perty authorize^ impressments of forage, articles of subsistence or other property abso- fc>r the a"rmy! SSary lute ly necessary, then such impressments may be made by the officer or officers whose duty it is to furnish such forage, articles of subsistence or other property for such army. In cases where the owner of such pro- Value thereof to perty and the impressing officer cannot agree upon the value therof, it be determined b y shall be the duty of such impressing officer, upon an affidavit in writing appraisement. Q £ ^e owner f S uch property, or his agent, that such property was grown, raised or produced by said owner, or is held or has been pur- chased by him, not for sale or speculation, but for his own use or con- sumption, to cause the same to be ascertained and determined by the judgement of two loyal and disinterested citizens of the city, county or parish in which such impressments may be made ; one to be selected by the owner ; one by the impressing officer ; and in the event of their disagreement, these two shall choose an umpire of like qualifications, '. whose decision shall be final. The persons thus selected, after an oath to appraise the property impressed, fairly and impartially, (which oath, as well as the affidavit provided for in this section, the impressing officer is hereby authorized to administer and certify,) shall proceed to assess just compensation for the property so impressed, whether the absolute ownership, or the temporary use thereof, only is required. Payment t o SEq. 2. That the officer or person impressing property, as aforesaid, owners of proper- shall, at the time of said taking, pay to the owner, his agent or attorney, Iton "fixedly "the *^e compensation fixed by said appraisers ; and shall also give to the appraisers. owner, or person controlling said property, a certificate, over his official Certificate to he signature, specifying the battalion, regiment, brigade, division or corps given by the u fflcer t ^,j 1 jj 1 -^ j^j gs; that said propert y is essential for the use of the making the 1m- .. -,, . • * - 1 ^ -,*.- , , , , 1 * pressment, to the army, could not be otherwise procured, and was taken through .absolute owner. What to necessity ; setting forth the time and place, when and where taken, the be ">eited m the the amount of compensation fixed by said appraisers, and the ^sum, if Certificate taken an y> paid f° r the same. Said certificate shall be evidence for the owner, as evidence for the as well of the taking of said property for the public use, as the right of owner. ^he owner to the amount of compensation fixed as aforesaid. And in case said officer or person taking said property shall have failed to pay the owner or his agent, said compensation as hereinbefore required, then When payment said owner shall be entitled to the speedy payment of the same by the to be made by dis- p r0 per disbursing officer; which, when so paid, shall be in full satisfac- tion of all claims against the government of the Confederate States. How value o f Sec. 3. Whenever the appraisement provided for in the first section the property asses- of this act, shall, for any reason, be impracticable at the time of said »ed, when ap- impressment, then and in that case the value of the property impressed practicable at time sri all be assessed as soon as possible, by two loyal and disinterested citi- of impressment, zens of the city, county or parish, wherein the property was taken, chosen as follows : One by the owner, and one by the Commissary or Quartermaster General, or his agent, who, in case of disagreement, shall choose a third citizen, of like qualifications, as an umpire, to decide the matters in dispute ; who shall be sworn as aforesaid, who shall hear the FIRST CONGRESS. Sess. III. Cat 10. 1863. 103 proofs adduced by the parties, as to the value of said property,, and assess a just compensation therefor, according to the testimony. . Sec. 4. That whenever the Secretary of war shall be of opinion that g ecr etary o f it is necessary to take private property for public use, by reason of the war may take impracticability of procuring' the same by purchase, so as to accumulate private property necessary supplies for the army, or the good of the service, in any forpu 1CUS0- locality, he may, by general order, through the proper subordinate offi- cers, authorize such property to be taken for the public use ; the com- Compensation to pensation due the owner for the same to be determined, and the value owner to be deter- fixed as provided for in the first and second sections of this act. of j mpressnle nt. Sec. 5. That it shall be the duty of the President, as early as prac- Commissioners ticable after the passage of this act, to appoint a commissioner in each to be appointed in State where property shall be taken for the public use, and request the oac Governor of such of the States in which the President shall appoint said commissioner, to appoint another commissioner, to act in conjunc- tion with the commissioner appointed by the President, who shall receive Their pay and the compensation or eight dollars per day, and ten cents per mile as m i' ea g e - mileage, to be paid by the Confederate Government. Said commission- To eonstit'ute a ers shall constitute a board, whose duty it shall be to fix upon the prices l30 ", '. , .. . .-,,, r>ii ■ i i'< ' i Their duties. to be paid b/ the government, tor all property impressed or taken tor the public use as aforesaid, so as to afford just compensation to the owners thereof. Said commisssoners shall agree upon and publish a schedule of prices every two months, or oftner if they shall deem it proper ; and in the event they shall not be able to agree in any matter confided to them in this act, they' shall have power to appoint an umpire to decide the matter in dispute, whose decision shall be the decision of the board ; and said, umpire shall receive the same rate of compensation for the time he shall serve, allowed to said commissioners respectively : Provided, That said commissioners shall be residents of the . State for Proviso. which they shall be appointed ; and if the Governor of any State shall refuse or neglect to appoint said commissioner within ten days after a request to do so by the President, then the President shall appoint both* commissioners, by and with the advice and consent of the Senate. Sec. j3. That all property impressed or taken for the public use, as What property aforesaid, in the hands of any person other than the persons who have to te . P a '^ *" r . ac * raised, grown or produced the same, or persons holding the same for g^edule of prices their own use or consumption, and who shall make the affidavit as here- fixed by the com- inbefore required, shall be paid for according to the schedule of prices missioners. fixed by the commissioners as aforesaid. But if the officer impressing or taking fo* the public use such property, and the owner shall differ as to the quality of the article or property impressed or taken, as aforesaid, thereby making it fall within a higher or lower price named in the schedule, then the owner or agent, and the officer impressing or taking, as aforesaid, may select each a loyal and disinterested citizen, of the qualifications as aforesaid, to determine the quality of said article or Quality o f the property, who shall, in case of disagreement, appoint an. umpire of like P ro P ert y or article re I- j l ■ J •• -c i r. li ' £C ■ ■■ impressed or qualifications, and his decision, it approved by the officer impressing, taken, how ascer- shall be final ; but if not approved, the impressing officer shall send the tained. award to the commissioners of the State where the property is impres- sed, with his reasons for disapproving the same, and said commissioners may hear such proofs as "the parties may respectively adduce, and their decision shall be final: Provided, That the owner may receive the Proviso.. price offered by the impressing officer, without prejudice to his claim to receive the higher compensation. Sec. 7. That the property necessary for the support of the owner and What property his family, and to carry on his ordinary agricultural and niechanical "°°^ ent rom T 1 ™g business,. to be ascertained by the appraisers, to be appointed as provided quantity thereof. 104 FIRST CONGRESS. Sess. III. ' Ch. 11. 1863. How ascertained, in the first section of this act, under oath, shall not be taken or impres- sed for the public use ; and when the impressing officer and the owner cannot agree as to the quantity of property necessary, as aforesaid, then the decision of the said appraisers shall be binding on the officer and all other persons. Payment for Sec. 8. Where property has been impressed for temporary use, and- is property impres- \ os ^ 01 . destroyed without the default of the owner, the Government of use lost^iTdeZ tne Confederate States shall pay a just compensation therefor; to be troyed without de- ascertained by appraisers appointed and qualified as provided in the first iaultof the owner, section of this act. If such property when returned has, in the opinion in th°e public'use 8 of the owner, been injured whilst in the public use, the amount of damage thereby sustained, shall be determined in the manner described in the third section of this act, the officer returning the property being authorized to act on behalf of the government ; and upon such inquiry, the certificate of the value of the property, when originally impressed, shall be received as prima facte evidence of the value thereof. Impressment of Sec. 9. Where slaves are impressed by the Confederate Government t aves, ow made. t labor on fortifications or other public works, the impressment shall be made by said government according to the rules and regulations provided in the laws of the State wherein they are impressed ; and iii the absence of such law, in accordance with such rules and. regulations not incon- sistent with the provisions of this act, as the Secretary of War shall Proviso. from time to time prescribe : Provided, That no impressment of slaves shall be made when they can be hired or procured by the consent of the owner or agent. What slaves not S E c. 10. That previous to the first day of December next, no slave out thfeoonsent'of ^ a ' DOr ' n S on a f arm or plantation, exclusively devoted" to the production the owner. of grain and provisions, shall be taken for the public use without the consent of the owner, except in case of urgent necessity. Trial and puish- Sec. 11. That any commissioned Or non-commissioned officer or pri- ^d' °- f t offiC f rSvat e who shall violate the provisions of this act, shall be tried before violating this act. the military court of the corps to which he is attached, on complaint made by the owner or other person , and on conviction, if an officer, he shall be cashiered and put into the ranks as a private; and if 'a non- commissioned officer or private, he shall suffer such punishment, not in- consistent with military law, as the court may direct. • Approved March 26, 1863. A il 2 1863 CnAP. XI. — An Act to alter and amend An Act entitled "An Act /of the sequestration of - - I the estates, property and effects of alien enemies and for indemnity of citizens of the Confederate States, and persons aiding the same in the existing war with the United 1SG1, Aug. 30. States," approved August 30. 1861, and An Act altering and amending the same, ap- 1862, Feb. 15. proved on the loth day of February, 1862. Leasing of se- The Congress of 'the Confederate States of America do enact, That questered land, on any district court of the Confederate States may, in its discretion, direct T;™o „ a "i ^"^any of its receivers to lease out any sequestered land withinhis district, mines or beds ot ^ , . , , n i -i • ii copper, lead, iron, on which are any mines or beds of copper, lead, iron, coal, saltpetre or Ac. other minerals, for a period not exceeding three years, and in such man- ner, and upon such terms as the court may prescribe, and such orders may be made, either by" the court, or by the judge thereof, in vacation. Approved April 2, 1863. FIRST CONGRESS. Sess. III. Ch. 12, 13, 14, 15. 1863.' 105 Chap. XII. — An Act to authorize the discharge of certain civil officers from the military April 2, 1SC3. service of the Confederate States. ^ ' The Congress of the Confederate States of America do enact, That Officers or pri- any officer, non-commissioned officer or private now in the military ser- Tates ln ' ne ™"j- vice of the Confederate States, who has been elected or appointed since e^o^appointed to entering said service, or who may hereafter he elected or appointed a certain civil offices. Senator or Representative in Congress, or in any State Legislature, a t0 be discharged judge of the circuit, district or superior courts of law or equity in any rom aerTlcei State of the Confederacy, district attorney, clerk of any court of record, sheriff, ordinary, judge of any court of probate, collector of State taxes, not to exceed one for each county, parish recorder, upon furnishing the - Secretary of War with evidence of such election or appointment, if an officer, his resignation shall be promptly accepted, and if a non-commis- sioned officer or private, he shalLb'e honorably discharged by, the Secre- tary of War. " Approved April 2, 1863. Chap. XIII — An Act to provide for continuing in service seamen and ordinary seamen April 2 1S63. now in the service of the Confederate Sttftes. The Congress of the Confederate States of America do enact, That Seamen and or- all seamen and ordinary seamen now in the- service of the Confederate dinary seamen States, between the agesf>f eighteen and forty-five, and whose term of ^ ice wi u e;t pj r e service will expire before the end of the war, shall be continued in the betae the end of service for three years from the date of their original enlistment, unless the wa r. t0 be con - the war shall have sooner ended. • ""* Approved April 2, 1863. Chap. XIV. — An Act to authorize the appointment of a register and an additional clerk April 4, 1863. and a draughtsman for the Navy Department. The Congress of the Confederate States of America do enact, That Appointment of the Secretary of the Navy' be authorized to appoint a register, at a register, draughts- salary of one thousand, eight hundred dollars per annum ; a draughts- ™onai a clerk n in the man, at a salary of one thousand, two hundred dollars per annum; and Navy Department. an additional clerk, at a salary of one thousand, two hundred dollars per Their salaries. annum. Approved April 4, 1863. Chap. XV. — An Act to authorize the Secretary of the Xavy to emjiloy the best pilots for April 4, 1863. service in the Confederate Marine. • TJie Congress of the Confederate States of America do enact, That Secretary of the the Secretary of the Navy be, and is hereby authorized, to employ ^*y * ° em P I .°7 for service on board of vessels, used or owned by the Confederate States onVeseU of "the for purpose of running the blockade of any of the ports of the Confed- C. S., running the eracy, the most skillful pilots, on such terms as, to him, shall seem best blockade. and requisite to secure their services, either by the month, or the single or round voyage. Approved April 4, 1863. 106 FIRST CONGRESS. Sess. III. Ch. 16, 17, 18, 19. 1863. April 4, 1S63. Chap. XVI. — An Act to change the title of engineers in the Navy. Title of certain The Congress of the Confederate States of America do enact, That nav'v^haneed'to *^ e twe ^ ve engineers in the Navy, authorized by the act number three chief engineers, hundred and sixty-two, approved April twenty-first, eighteen hundred and sixty-two, shall hereafter be known and designated as chief engineers. Approved April 4, 1863. April 11, lSfi.3. Chap. XVII. — An Act for the relief of certain officers of the Navy and of the Marine : Corps. Leave of a b - The Congress of the Confederate States of America do enact, That rerta e in Pa orB a cerrof the Secretary of the Navy cause to be paid to those officers of the Navy the navy and ma- and Marine Corps, who resigned from the Navy and Marine Corps of the rine corps, who United States, in consequence of secession, and who were arrested and res^gned^from^the ; m p r i SO ned in consequence of such resignation, and who subsequently corps of the U. S. joined the Navy and Marine Corps of the Confederate States, leave of absence pay for and during the term of such imprisonment, and up to the time oi" their appointment in the Navy and Marine Corps of the Con- federate States. Approved April 11, 1863. April 11 1863. Chap. XVIII. — An Act to amend An Act entitled "An Act to authorize the Secretary of the Navy to make certain contracts, without advertising for proposals," ap2>rovcd 1861, Aug. 29. 'August 29th, 1861. Secretary of the Ihe Congress of the Confederate States of America do enact, That Navy authorized (.j^ a ]} 0ve entitled act be so amended as to authorize the Secretary of supplies for the the Navy, in case he should deem it advisable, to contract for all sup- navy without ad- plies required for .the navy, without advertising for proposals as required V osal S s ing f ° r Pr °" ^ law : Provided > [That] this "act shall expire at the end of the present Proviso. war - Approved April 11, 1863. April!3, 1863. 6hap. XIX. — An Act to prohibit the punishment of soldiers by whipping. Punishment of The Congress of the Confederate States of America do enact, That soldiers by whip- f rom anc i a fter the passage of this act, it shall not be lawful for any ping, prohibited. court . mar ti a l or military court to cause any soldier in the service of the Confederate States to be punished by whipping, or the infliction of stripes upon his person ; and that all laws and customs contravening the provisions of this act, be, and the same are hereby, repealed. ■ Article XX o f Sec. 2. That article twenty of the Articles of War, be so amended the articles of war, as to read as follows : "All officers and soldiers who have received pay, or have been duly enlisted in the service of the Confederate States, and shall be convicted of having deserted the same, shall suffer death or confinement .in a penitentiary, with or without hard labor, for a period not less than one year, or more than five, or such other punishment, not inconsistent with the provisions of this act, as the court martial or military court may determine." Approved April 13, 1863. FIRST CONGRESS. Sess. III. Ch. 20, 21. 1863. 107 Chap. XX. — An Act to exempt contractors for carrying the mails of the Confederate States, ajid the drivers of post coaches and hacks from military service. April U,1S63. The Congress of the Confederate States of America do -enact, That Co ° trac ?° 6 r ^ a ^ the contractors for carrying the mails of the Confederate States, shall ^m'"^ '"„ be exempt from the performance of military duty in the armies of the military duty. Confederate States, from and after the passage of this act, during the time they are such contractors : Provided, That no more than one con- Proviso, tractor, shall be exempt on any one route, and that no more than one member of any firm of contractors shall be exempt, and no contractor • on any route of less than ten mfles in length and on which the mail is carried on horse, shall be exempt under this act ; and if one or more members of any such firm be exempt, from age or other cause, from the performance of military duty, the other member or members of such firm shall not be 'exempt by this act, on account of being mail contrac- tors : And, provided further, That no person to whom a contract for Further proviso, carrying the mails may be transferred, with the consent of the Post- Office Department, after the passage of this act, shall be exempt from military service on that account. Sec. 2. That the drivers of post coaches and hacks for carrying the Drivers of post mails, on all routes where the weight of the mails requires that they f^^g h ^ k * should be carried in coaches or hacks, shall be exempt from military mails, likewise ex- service in the armies of the Confederate Sta,tes, from and after the pas- empied from mili- sage of this act, so long as they continue to be employed as such dri- tary servico - vers : Provided, The contractor by whom any such driver is employed, shall take and subscribe an oath, to be furnished to the enrolling officer, that the weight of the mails on his route requires the use of coaches or hacks for their conveyance, and that he has not a greater number of drivers employed in his service than are indispensible to enable him to fulfil his contract for carrying the mails, and that he will not, while a contractor, employ a greater number of drivers than may be indispensa- bly necessary for that purpose, and that he will give notice to the en- rolling officer when any such driver ceases to be in his employment. AprRovEn, April 14, 1863. Proviso. Chap. XXI. — An Act for the relief of the Brtins/vick and Albany railroad company Aprill6,1863. Preamble. Whereas, The Brunswick and Albany railroad, in the State of Geor- gia, has been run and used as a military necessity, from the month of September, eighteen hundred and sixty-one, to the present time, and no charge for the use of the said road has bean made by the proprie- tors thereof, against the government : Therefore, to preserve the said railroad from being broken up or destroyed, The Congress of the Confederate States of America do enact, That Provision for the stock and bonds of the Brunswick and Albany railroad company, ^unTwick ° 1 nd 'returned, or which may be returned to the receiver at Savanah, as pro- Albany railroad perty of alien enemies, and sequestered, or which maybe sequestered by company, decree of the proper courts, shall not be sold at public auction, nor x otherwise disposed of during the continuance of the war, but shall, after the ratification of peace between the Confederate States and- the United States, be appraised in the following manner : One appraiser shall be appointed by the judge of the district court of the Confederate States for the district of Georgia ; another shall be appointed by the board of directors of said company; and these two shall appoint a third, and their appraisement shall be made under oath and in writing, and filed with the clerk of the said district court. When the said ap- 108 FIRST CONGRESS. Sess. III. Ch. 22, 23, 24. 1863. praisement shall be made, the said company shall have the privilege of paying, within ninety days thereafter, to the receiver at Savannah, the amount of said appraised value ; and upon such payment, the possession and title to the said stock and bonds, shall vest in, a>nd be transferred to Proviso. the said company : Provided, however, That by accepting the relief hereby granted, and upon payment of the said appraised value, the said company shall be held and taken to have relinquished all claim against the Confederate States, for compensation for the use of their said rail- road. Approved April 16, 1863. April 16, 1863. Chap. XXII. — An Act to allow minora to hold commissions in the Army. Minora allowed The Congress of the Confederate States of America do enact, That to hold commis- f r0 m and after the passage of this act, commissions in the Army of the sions in e army. (j 0I1 f ec [ era t. G States, and in the Provisional Army of the Confederate States, may be issued to persons under twenty-one years of age, except in the case of officers who are required by law to give bond. Approved April 16, 1863. Al)ril 16 1S6 Chap. XXIII. — An Act to authorize the increase of the compensation of route agents, and to increase the per diem allowance to special agents of the Post-Office Department. Maximum com- The Congress of the Confederate States of America do enact, That p«nsa.uon to route f ronl an( j a ft e r the passage of this act, the maximum compensation to v?ee of the Post- he paid to route agents in the service of the Post-Office Department, Office Department, shall not exceed twelve hundred dollars per annum. Compensation of S EC - 2- That from and after the passage of this act, the annual corn- special agents. pensation of special agents of the Post-Office Department shall be sixteen rr iv • j hundred dollars per annum; and thev shall also be allowed the sum of .travelling ana ,. r , _ 7 7 . J .... . A ... incidental expen- three dollars per day tor their travelling and incidental expenses while" ses allowed. actually engaged in travelling, on the business of the Department. Approved April 16, 1863. April 16 1363. Chap. XXIV. — An Act tit establish a preferred mail across the Mississippi River. Mail route to be The Congress of the Confederate States of America do enact, That established across t h e Postmaster General of the Confederate States-is authorized to estab- River. ' ssl3bippl lish a mail route for the .more speedy transmission .of letters and dis- patches, only, between the States lying east and those lying west of the Rate of postage. Mississippi River. Postage on mail matter to be sent by said route shall be prepaid at the rate of fifty cents for each half ounce ; but in calcu- lating the weight of such mail matter, any fraction of an^unce less than a half shall be regarded as a half ounce. Letters and dis- g EC , 2. Letters and dispatches for the route hereby authorized shall preference overall ^ ave preference over all other mail matter in the' transmission of the other matter. mails across the Mississippi Iliver. T,„„ f oh „ r „„ Sec. 3. The Postmaster General is authorized to establish regulations Postmaster tren- ■ .,....„.. ° oral to establish for the prompt mailing, forwarding, and distributing ot mail matter on FIRST CONGRESS. Sess. III. Ch. 25, 26. 1863. 109 said route, and he may apply the money arising, from time to time, from necessary rcgula- le postage thereon in the emj ie safer, more frequent, and- ir ails. Approved April 16, 1863. the postage thereon in the employment of couriers, or other means, fWp™i, Bm ™,,j" ir - the safer, more frequent, and- more rapid transmission of said preferred rising irom the mails. postage. Chap. XXV. — An Act to prevent the absence of officers and soldiers ivihoul leave. April 16, 1S63. The Congress' of .the Confederate States of America do enact, That Officers or sol- no officer or soldier of the army shall receive pay for any period during iiers absent with- which he may he absent without leave, or beyond the leave granted, ™ from competent authority, according to the regulations of the army : Provided, That this restriction shall not affect the sick and wounded in Proviso, hospitals. Sec. 2. In order to enforce the requirements of the foregoing section, length of ab- it is hereby made the duty of commanding officers of companies to state s ™fa e Gutsier ^nd 'upon the muster and pay-rolls' of their companies the length of time any pay rolis. officer or soldier has been absent therefrom, without leave of competent authority, since the previous payment, when the deduction of pay for Deduction of pay such absence will be made by the quartermaster from the amount other- for absence. ' wise due the officer or soldier ; and any commander of a company who Forfeiture incur- shall fail to note such absence on the muster and pay-rolls of the com- 1 , * 1 °J B;m T" pany shall be required to refund to the Government the amount forfeited for f a ii, lre to note by such absent officer or soldier, unless it shall already have been received ouch absence. from the officer or soldier so absent. Sec. 3. Officers shall certify upon honor on their pay accounts whether What facts offi- they have or have not been absent, without leave by competent Authority, cers *** required within the time for which they claim pay ; and-if absent without leave, ™ y aaeourifoa. they shall state in their certificates the time and period of such absences. In like manner, commanding officers of companies shall certify on honor on their pay accounts' that they have stated fully and correctly on the muster and pay-rolls of their companies the length of time each officer and soldier of the company has been absent without leave since the last payment of the company. Sec 4. That this act shall not be be construed to relieve any officer or This act not to private from any other penalty to which he may be liahle by existing rclle y e . from ether f ', .. J l J J J ^penalties. laws or regulations. Approved April 16, 1863. CnAP. XXVI. — An Act to amend the several acts prescribing themode of publishing ike April 16, 1863. laws and resolutions of the Confederate States. - j The Congress of the Confederate States of America 'do enact, That 1861 > *' eb - ?'• it shall be the duty of the Attorney General to select from the Aug. 5.' laws and resolutions of the present and future sessions «eals from the Commissioner of Patents. Parly appealing The Congress of the Confederate States of America do enact, That from decision of hereafter in all cases of appeal from the decision of the Commis- Pa™nts S1 to er sta°te s,or,er °f Patents, touching the grant of a patent, the appellant the grounds of his shall, before the appeal is sent up, state in writing his grounds sppeal in writing. anc j reasons for said appeal, and file the same with said Commis- «cnd°up 1 aaiu ,U Etate- 8 ' one:r ' an d tue Commissioner shall send up the said statement incnt. along with the other papers in the case. • Approved April 16,' 1863. April 16, 1863. Chap. XXIX. — An Act to authorise the Commissioner of Patents to purchase books for ! — the Library of the Patent Office. Commissioner of The Congress of the Confederate States of America do enact, That Patents authorized the Commissioner of Patents be, and he is hereby authorized to forTe^iibrar" ^ ex P end from thc Pa tent fund an additional sum of five huudred his office. dollars in the purchase of necessary books for the library of his office. Approved .April 16, 1863. April 16, 1863. Chap. XXX. — An Act explanatory of An Act entitled " An Act to authorize the Preti- ■ : dent to accept and place in the Service certain regiments and battalions heretofore raised," approved on the eleventh day of October, eighteen hundred and sixty-two. Aetof 1862, Oct. The Congress of the Confederate Sfates of America do enact, That 11, eh. 39, J 2 not the second section of the act entitled "An Act to authorize tho ^ s bc t s o ^t^ President to accept and place in theservice certain regiment! general officers to and battalions heretofore raised," approved on thc cloventb. day FIRST CONGRESS. Sess. III. Ch. 31, 32, 33. 1862. Ill orOctobcr, in the year one thousand eight hundred and sixty- appoint any of the two, shall not be so construed as to authorize any general officer officers of regi- to appoint any of the. officers of said regiments and battalions. "ns'proTided^for That said regiments and battalions shall have the right within by said section, ninety-days, on a day to be fixed by the commander of tho bri- gade for that purpose, to elect such officers as volunteers have Such officers to heretofore been authorized to elect: Provided, That this act shall bo^eiected. riot apply, to any case where such office has heretofore been filled by election. Approved April 16, 1863. Proviso. Chap. XXXI. — An Act for the relief of certain officers and soldiers from the- State of April 16, 1863. Missouri. ■ ■ * The Congress of the Confederate States of America do enact, That Appropriation to the sum of seventy -five thousand dollars be, and is hereby, appro- pay certain officers priated outof any money in the Treasury not otherwise appro- ji^,.™ 6 ; 11 g^te priated, to pay the officers and men of the Missouri State Guard Q U ard. (after their transfer to the Confederate States,) who, from impri- sonment, absence, and other accidental causes, have not received their pay, under such rules and regulations as the Secretary of "VWar may proscribe. Approved April 16, 1863. ^ Chap. XXXII. — : An Act to prov de for the execution of deeds Ity Marshals in certain April 17, 1863. cases. ~~ The Congress of the Confederate States of America do enact, That Deeds for pro- in all cases where sales of real property were made under jndg-P'i'y sold " od . er inents or decrees of the courts of the United States by the Mar-Qj™^ ° he tj 8 shais of such courts, within any of the Confederate States before S. t,» be made by the separation of such States, respectively, from the Union, upon tb _ e Marshals of which the Marshal had at the time of such separation made na^ 'ju'dement" deed of conveyance; such deed shall be made by the Marshal of were, rendered, the district in which the judgment was rendered, according to the m«de prescribed by the thirty-second section of the act approved March sixteenth, one thousand eight hundred and sixty- one, entitled "An Act tofljstablish the Judicial Courts of the Con- federate States of America." Approved April 17, 1863. Chap. XXXIII. — An Act to establish a Volunteer Navy. April 18, 1863. The Congress of the Confederate States of America do enact, That Private armed the President of the Confederate States is hereby authorized to re- vessels _ to be re- coivc in to the service of the trovernment private armed vessels, to be °? lved int>the«er- ,. , ^ ,'. ,.,v» vice an0 - organized organized into a volunteer navy, and to appoint and commission offi- into a volunteer cers for the same, who shall serve-during the war, unless soonerdis- Hav y- charged, under rules and regulations hereinafter prescribed, and offi ^PP omtment 01 such as may hereafter be established : Provided, however, That no Proviso. 112 FIRST CONGRESS. • Sess. III. Ch. 33. 1S62. eivccl vessel of .less capacity than one hundred tons shall be received into said volunteer service. Sec. 2. Any person or persons applying for service under this What required a , c t, shall arm, man, provide and furnish the vessel or vessels to be of applicants for used at fais or their own expense, and shall furnish in writing to service under this|] le Secretary of the Navy the name, armament and character of such vessel or vessels, and the names of the persons to be commis- sioned and warranted as officers, with the evidence of their char- acter and fitness for the service; and if, in the judgment of the President, the vessel or vessels shall be fit for the service, and the partiesnamed as officers be worthy to command, the President shall be adthorized to receive such vessel or vessels into the volun-' teer navy of the Confederate States of America, and to commis- sion the officers for the same to serve during the war, unless sooner discharged. Sec. 3. The grades of commissioned officers of the volunteer Graces of com- navy shall be as follows : commander, first lieutenant, second lieu- miseioned "officers, tenant, assistant snrgeon,and first and second assistant engineers. And the President may direct the Secretary of the Navy to issue Warrants to is- warrants to such masters, boatswains, gunners, carpenters, and sue to masters, sailmakers as he may deem necessary for such service; and the boatswains, gun- „ , ~. J i n u r n -n i ners, etc. pay of the officers and crew shall be as follows: For a commander, Paj of officers twChty-fiye dollars per month; for a' first lieutenant, twenty and crew. dollars per month; for a second lieutenant, fifteen dollars pSr month; for an assistant surgeon, fifteen dollars per month ; for an assistant engineer, fjjben dollars per month; for a second assis- tant engineer, ten dollars per month; for warrant officers, ten dol- lars per month; for seamen, five dollars per month; but siich pay shall be given only 'fur sea service. And the President may prescribe a uniform for the officers and seamen; and when any Uniform for of- vessel or vessels shall be prepared for service and received under fleers and seamen, the provisions of this act, it or they shall be under the control and Control of ves- dh-eetion of the President; and subject to all the laws, rules and regulations of the regular navy of the Confederates States, except as otherwise provided- for in this act. It shall be the duty of the Bescripiive list c'&mmande.r of every such vessel to transmit to the Secretary of of crew, shipping the Navy, as .early as practicable, after the organization of his articles and eon- crew , a descriptive list thereof, together with a duplicate of their tract fur division , ■ •', ,.. am j *• a i a a i a of prize money, shipping articles or enlistment rolls, and of the contract between owners, officers, and crew, for the division of prize money. Authority to Sec. 4. That the vessels of the volunteer nav.y are authorized to se"ize, capture and destroy upon the stui or within the ebb and flow of the tide, all vessels and property^of the United States, and of the citizens thereof; and ninetj' per cent, of the value of all Forfeiture to such captures, less the costs and expenses of adjudication shall be owners, etc., of forfeited, and accrue to the benefit of tho owners, officers and vessels making ,. .*, , , . , in i i eauturcs. crews of the vessels making such captures; and all vessels and Vessels and pro- property captured as aforesaid shall be proceeded against and ad- perty captured jjudicated as m other cases of prize under the laws of the Confed- a^ainst ' ° ° ee * era f- e States, which are hereby extended over tho same; and the proceeds accruing from such condemnations shall be distributed Distribution of under order of the court having jurisdiction thereof, according proceeds accruing to the written agreement between the parties entitled to the same; irom condemca- but jf tnere j^g n0 aicn written agreement, then one half to the owners of the vessel, and the other half to the officers and crews, according to the rules prescribed for the distribution of prize money in the regular navy. vessels. FIRST CONGRESS. Sess. .III. Ch. 34. 1863. 113 Sec. 5. All vessels, goods and effects, the property of any citi- Vessels, etc, ro- zen of the Confederate States, or of any persons resident in, %nd?*P t "™^ u b ° i ;° n = ( ; under, the protection of the Confederate States, or of persons the c.S. to be re- pormanently within the territories and under the protection of stored to owners on any foreign prince, government or State in amity with the Con-P a ? ment of sal " federate States, which shall have been captured by the forces of " ' the United States of America, and recaptured by vessels commis- sioned under this act, shall be restored t» their lawful owners, upon payment by them of a just and reasonable salvage, to be determined by the agreement of the parties mutually concerned, or by the decree of any court having competent jurisdiction, Andsuch salvage shall be distributed amongst the owners, officers Sa ' va « e: how and crews of the vessels making such captures, accordijBto the 1S n u e manner and upon the principles heretofore provided for^n cases of capture and prize. Sec. 6. The owners, officers and crews of vessels commissioned Compensation under this act, shall be entitled to receive from the treasury of S 'J S ; n "h^u.^S.' the Confederate States, twenty -five per cent, of the value of every service, and for armed vessel, or military or naval transport in the service of the ca P turin SP rl30 "~ United States, which they may burn, sink, or destroy, and the eisonsue vesSe3- sum ot twenty-five dollars for every prisoner captured on board such veasel/ir transport, and brought into the Confederate States. And the Secretary of the Navy is hereby authorized to distribute Howdistributod. the compensation accruing under this section, in the same man- ner .and on the same principles as hereinbefore provided in Questions of rank cases of prize and capture. All questions of relative or assimilated between regular rank btwecn the regular and volunteer navy, shall be decided by and volunteer the President. l^Cl^f^ « ■' ■ rr mi • • n ky 1'residcnt. oec. 7. The remaining ten per cent, of all prize and compen- io per cent, of sation money accruing under this act, shall be paid into the. prize and compen- treasury of the Confederate States, to be held by the government sa ^°° n T ° thJ tr°ea.- as a fund for the maintenance of such persons as may be sm7; f or what pur- wounded, and of the widows and orphans of those slain while pose and how dis- engaged in such service, to be assigned and distributed as shall tribuli;t! - hereafter be provided for by law. Approved April 18, 1863. Chap. XXXIV. — An Act to amend An Act entitled '{An Act to secure copyrights to ait- April 18, 1863. thors and composers" approved May 21, 1861. 1S61 May 21 The Congress of the Confederate States of America do enact, That R .'S b ^ 6 c f eur £ (1 any person now being- a citizen or resident of the Confederate States of ° g'. "who obtain 6 America, loyal to the government thereof, who had secured a copy right ed copyrights in in any book, map, musical composition, print or engraving, under the laws book3 - &c -> unrlei ' of the United States, before the separation of these States therefrom, shall ^ e g laws of tbe be entitled to all the rights, privileges and remedies secured to authors '," and composers, by the act to which this act is an amendment, upon com- plying with the several requirements made of authors and composers by the aforesaid act: Provided, That in ascertaining the term of any copy- Proviso, right, the period during which it was enjoyed under the laws of. the United States, shall be computed. ' Sec. 2. Any author, composer or designer, who is a citizen of the Con- Eights secured federate States, and loyal to the government thereof, and who has any to . such citizens interest, in the form of a per centage,'on the sales or otherwise, in a copy- h n a "opyrigM^ob- right obtained under the laws of the United States, and owned by an tained under tho 114 FIRST CONGRESS. Sess. III. Ch. $5, 36. 1863. laws of the U, S., alien enemy, shall have all the rights, privileges and remedies of the ene ' « ? ° 0WBer thereof, under the conditions and restrictions provided in the pre- eeeding section of this act: Provided, That nothing in this section shall be so construed as to. prejudice any interest which may be held by a loyal citizen of the Confederate States, other than the author, in any copyright owned by an alien enemy, or the rights of the Confederate States under the sequestration a,cts, to the copies of a*ny book, map, musical composi- tion, print or engraving, published by an alien enemy. .Remedies for in- g EC- 3 Any author, designer or publisher, who may become entitled copynght 6 "before* tne benefit of the provisions of the first section of this act, shall have tho'passage of this all the remedies for any infringement of his or her copyright, which may act - have occurred before the passage of this act, which would exist had such infringeiAit occurred subsequent to its passage. Approved April 18, 1S63. April 22, 1S63. Chap. XXXY. — An Act to establish a Nitre and mining Bureau. Act o f 1S62, April 11, ch. 26. The Congress of the Confederate States of America do enact, That Nitre and mm- the officers authorized and appointed under the Act entitled £' An Act for ing bureau estab- the organization of a corps of officers for the working of nitre caves, etc.," passed the eleventh of April, one thousand eight hundred and sixty-two, together with such additional officers, as are authorized by the provisions of this act, shall constitute an independent bureau of the War Depart- ment, to be entitled " the nitre and mining bureau." Sec. 2. Be it further enacted, That said bureau shall have charge of Duties. a jj tue (j u t,ies prescribed in the second section of said act, and, shall besides, be charged with all duties and expendituresconnec ted with the mining of iron copper, lead, coal, etc., so far as it shall be deemed necessary to supply the Powers of super- military necessities of the country ; and the superintendent thereof shall, intend.ent. . under the Secretary of War, have full power to make such leases of real estate and purchases of fixtures as are necessary or appurtenent to any mines it may deem expedient to open or work on government account; and may also contract, subject to. the approval of the Secretary of War," for such supplies, by purchase or otherwise, of all copper, lead, iron, coal, zinc and such other minerals as may be required far the prosecution of the war. Officers. Sec. 3. Be it further enacted, That said bureau shall consist of one lieutenant colonel as superintendent, three majors as assistant superintend- ents, six captains and ten lieutenants, in which shall be included the officers Their pay and f t jj e present nitre corps, who shall have the same pay and allowances allowances. -i j.e tc c 1 e *i j • prescribed tor officers 01 cavalry 01 the same grades. Approved April 22, 1863. April 22, 1863. Chap. XXXVI. — An Act to am' nd An Act entitled "An Act to provide fojr an increase of — 7— « — iQfio the Quartermaster and Commissary Departments" approved February 15, "1S62. Feb. 15, amended. Quartermasters The Congress of the Confederate States of America do enact, That and commissaries the act entitled " An Act to provide for an increase of the quartermaster and not to employ as CO mmissary departments," approved February fifteenth, eighteen hundred clerks, persons lia- . . J { l .' Ir . , . J ,,,?.,. .1 ble to military ser- ano - sixty-two, be, and the same is hereby amended, by striking ouj, the vice. proviso at the end of the same, and inserting in lieu thereof the following: Provided, That no quartermaster, assistant quartermaster, commissary, or FIRST CONGRESS., Sess. III. Ch. 37, 38. 1863. 115 assistant commissary, be authorized to employ as, a clerk any onf liable to military service ; and the commanding officer of quartermasters, as- sistant quartermasters* commissaries, or assistant commissaries, may detail Fersonsdi tailed from the ranks under his command, such person or persons as may he fronl the ranks for , •■,,•«• /••! i • j. i * such eervice. necessary for service m the offices of said quartermasters, assistant quar- termasters, commissaries and assistant commissaries : Provided, That only Proviso, disabled soldiers shall be so detailed, while one can be found for such service." Approved April 22, 1863. Chap XXXVII. — An Act to liq«id l"l"ors, to- •otton, wool, flour, sugar, molasses, syrup, rice, and other agricultural fro- flour°su° ar molas- ducts, held or owned on the first day of July next, and not necessary for ses, rice, &c, held family consumption, for the unexpiiied portion of the year eighteen hun- on - lst Jury, 1863 - dred and sTxty-three, and of trie growth or production of any year preced- ing the year eighteen hundred and sixty-three, a tax of eight per centum ; , per cent- °, ' J „ a ' ' , i i J . i , & ' i . ' on value, ana on all moneys, bank notes or other currency on hand, or on deposite, Moneys and on the first day of July next; and on the value of all credits on which srf&its: the interest has not been paid, *held or owned by any person, co-partner- ship or corporation, on the first day of July next, and«not employed in a business, the income derived from which is taxed under the provisions of ^ . .. this act, there shall be levied and collected a tax of one per cent. : Pro- CRaU vided, That all moneys owned, held or deposited beyond the limits of the Moneys owned Confederate States, shall be valued at the current rate of exchange in Con -jVjJ?, 01 * J 1 ° t £" n c d ^ federate treasury notes, and the said tax shall be assessed on the first day*,""^ a t e ^ Qa J of July next, or as soonjhereafter as may be practicable, and be collected rate. n tl obc on the first day of October next, or as soon thereafter as may be practi- When taxes to ii •" J 1 » be assfssed and „ . . . when collected. Sec. 2. Every person engaged or intending to engage in any. business Business to be named in the fifth section of this act, shall, within sixty days after the registered within passage of this act, or at the time of begining business, and on the first day ^Jage of ac^arrd of- January in -each year thereafter, register with the district collector, in i s t January in 116 FIRST CONGRESS. Ssss. III. Ch. 38. 1863. * each year thereaf- sucli fo^m as the commissioner of taxes shall prescribe, a true account of the name and residence' of each person, firm or corporation engaged or in- terested in the business, with a statement of the time for which, and the place and manner in .which the same is to be conducted, and of all other facts going to ascertain the amount of tax upon such business for the past or the future, according to the provisions of this act. At the time of such • Snocific tax fluid ^S'^'T' tner e sli a.1 1 be paid to the* collector the specific tax for the year, St time of registry, ending on the next thirty-first of December, and such other tax as may be due upon sales or receipts in such business* at the time of such registry, as herein provided ; and the collector shall give to the person making such registry a copy thereof, with a receipt for the amount- of tax then paid. Defaulters pay Sec. 3. Ai«r person failing to make the registry, and to pay the tax re- double tax. quired by the preceding section, shall, in addition to all other taxes upon his business, impWed by. this act, pay double the amount of the specific tax on inch business, and a like sum for every thirty days of such failure. Separate regis- Sec. 4. Except where herein otherwise provided, there shall be a sepa- try to be kept. . yate registry and tax for each business mentioned in the fifth section of this act, and for each place of conducting the same ; but no tax shall be required for the mere storage of goods at a place other than the registered place of business. Upon every change in the place of conducting a reg- istered business, there shall be a new registry, but no additional tax shall In case of death be required. Upon the death Of any person conducting a business regis- or change of place, tevei and taxed as herein required, or upon the transfer of the business to raado. ° anotheijgfce .business shall not be subjected to any additional tax, but there shall beTTfew registry in the name of the person authorized by law^to continue the business. Tax ou certain Sec. 5. That upon each trade, business or occupation hereinafter named, vell^endini gj^j^e following taxes shall be levied and paid for the year, ending on the beoomber, ° 1863, thirty-r^rst of. December, eighteen hundred and sixty-three, and for each and for oaob year and every year thereafter, viz : thereafter, viz j Bankers shall pay five hundred dollars. Every person shall be deemed ■takers $500. , , ... *'.i J ■ /- . • 1 1 1 /■ 1 a banker withm the meaning of this act who keeps a place ot business , where credits are opened in favor of any person, firm or corporation, by the deposit or collection of money or currency, and by whom the same, or any part thereof, shall be paid out or remitted upon the draft, check or Danks of issue order of such creditor ; but not to include any bank legally authorized ta and curtain agents, ; ssue notes as •"circulation .nor aa-ents for the sale of merchandize for ac- not included. , p , P , count ot producers or manufacturers. Auctioneers $50 II- Auctioneers shall pay fifty dollars and two and a half -per- centum and two and a half on the gross amount of sales made: Provided, however, That on all sales per cent on gross at au ction of stock or securities for money, the tax shall be one fourth of sales. One fourth . J < . 7 ., , ■ . of onoperceut. on one P e >' centum on the gross amount ot sales. Every person snail be stock, deemed an auctioneer, within the meaning„of this -act, whose occupation it is to offer properh- for sale to the highest or best bidder at public out- cry. The tax upon the auctioneers shall be deemed a tax upon the per- gonal privilege, to be paid by each individual engaged in the business, and Ho tax ^ on -por- without regard to the place at which the same is conducted. No.tax shall raxed 6 "'' 5 ' ™ aD ^ e required upon auction-sales made for dealers in a business registered and J;axed and at their place of business, or upon official sales at auction, made Dy judicial or executive-officers, or by personal representatives, guardi[a]ens or committees. . Wholesale- dcil- *HI. Wholesale dealers in liquors of any and every description, including era in liquors,$200 distilled spirits, fermented liquors, and wines of all kinds, shall pay two gross aales . ent ' ° D DUndr ®l*clollars, and five per centum on"the gross amount of sales made. Every person, other than the distiller or brewer, wdio shall sell or offer for sale, any such liquors or. wines in quantities of more than three gallons at' ' FIRST CONGRESS. Sess. Ill, Ch. 38. 1863. 117 one time, to the same purchaser, shall be regarded as a wholesale dealer in liquors, within the meaning of this act. All persons who shall sell, or offer for sale, any such liquors or wines, in quantities less than three gallons at one time to the same person, shall be regarded as a retail dealer in liquors. . . ' . -r-r-r -»-. -, , i ■ t -iT i • j'ii i •••.!• * j 1 • Retail dea ors in IV. Retail dealers in liquor, including distdled spirits, fermented liquors, j; r8i $ I00 and and wines of every discription, shall pay one hundred dollars and ten per lOperceutongross centum on the gross amount of all sales made. sales. V. Retail dealers shall pay fifty dollars and two and a half per centum Betail dealers , j, , i t, i . r • „ „ ?5fl and two and on the gross amount of sales made. Every person whose business or occu- a half per ^^ pation it is to sell of offer to sell groceries or any goods, wares, merchandise or other things of foreign or domestic production, in less quantities than a whole original piece or package at one time, to the same person, (not in- cluding wines, spirituous or malt liquors,) shall be regarded as a retail dealer under this act : Provided, however, That any mechanic who shall Mechanic selling sell only the products of the labor of himself and his own family, shall [abo " C exernpt S .° B " be exempt from this tax. VI. "Wholesale dealers shall pay two hundred dollars and two and a Wholesale deal- half per centum on the gross amount of all sales made. Every person crs $" oa and tw0 whose business or occupation it iafto sell or offer to sell groceries, or any * ,nla a P ercen * goods, wares or merchandise, of foreign or domestic production, by one or more original package or piece at one time to the same purchaser, not in- cluding wines, spirituous or malt liquors, shall be deemed as a wholesale dealer under this act; but, having been registered as a wholesale dealer, such person may also sell, as aforesaid, as a retailer. VIL, Pawnbrokers shall pay two hundred dollars. Every person, whose Pawnbrokers, business or occupation it is to take or receive, by way of pledge, favor or S- 00 - exchange, any goods, wares or merchandise, or any kind of personal pro- perty whatever, for the repayment or security of money lent thereon, shall be deemed a pawnbroker under this act. VIII. Distillers shall pay two hundred dollars, and also twenty per Distillers $200 centum on the gross amount of all sales made. Every person or co-part- and 20 percent, nership, who distills or manufactures spirituous liquors for sale, shall be deemed a distiller under this act : Provided, however,*That distillers of fruit, for ninety days or less, shall pay sixty dollars, and also fifty cents f fruit for 90 per gallon on the first ten gallons, and two dollars per gallon on all spirits days, §60. distilled beyond that quantity. IX. Brewers shall pay one hundred dollars, and two and a half per Brewers $10 centum on the gross amount of sales made. Every person who m^cufac- aB &0 -> exempt. or other commodities, travelling with his goods from place to place in the street, or through different parts of the country, shall be deemed aped[d]ler under this act: Provided, That any ped[d]ler who sells, or offers to sell, felling _ by the dry goods, foreign or domestic, by one or more original pieces or pacta- Package, *1°° and ges at one time, and to^the same person or persons as aforesaid, shall- pay one hundred dollars, JR two and a half per cent, on the gross sales ; and any person who peddles jewelry, shall pay fifty dollars, and two and a half Jewelry, $50 and per centum on the gross sales. The tax upon ped[d]lers shall be de'emed a - per oent " tax on the personal privilege, to be paid by each individual engaged in the business, without regard to place at which the same is conducted. XXI. Apothecaries shall pay fifty dollars, find two and a half per Apothecaries, $50 centum on the gross amount of sales made. Every person who keeps a ** pcr oent- shop or building where medicines are compounded or prepared according to prescriptions of physicians, and sold, shall be regarded as an apothe- cary under this act. XXII. Photographers shall pay the sum of fifty dollars, and two and a Photographers, half per centum on the gross amount of sales made. Any person or per- $50 and 2i per sons who make for sale photographs, ambrotypes, daguerreotypes, or pic- c ■ tures on glass, metal, paper or other material, by the action of light, shall be regarded a photographer under this act. XXIII. Lawyers actually engaged in practice shall pay fifty dollars. Lawyers, $50. Every person whose business it is for fee or reward, to prosecute or defend causes in any court of record, or other judicial tribunal of the Confederate States, or of any €tate, or give advice in relation to causes or matters pending therein, shall be deemed to be a lawyer within the meaning of this act. ■ ■ XXIV. Physicians, surgeons and dentists actually engaged in the prac- physicians sur- tice, shall pay fifty dollars. Every person whose business it is, for fee or geons and dentists, reward, to prescribe remedies, or perform surgical operations for the cure of § 50 - 9 any bodily disease or ailing, shall be deemed a physician, surgeowor dentist within the meaning of this act, as the case may be ; and the provisions of , paragraph number twenty-one, shall not extend to physicians who keep on hand medicines solely for the purpose of making up their own prescrip- tions for their own patients. The tax upon lawyers, physicians, surgeons and dentists, shall be deemed a tax upon the personal privilege, to be paid by jeach individual in the business, and without regard to the place at which the same is. conducted : Provided, That the provisions of this act Surgeons and shall not applv to physicians and surgeons exclusively engaged in the Con- physicians in the federate service. army exempt. XXV. Confectioners shall pay fifty dollars, and two and a half per Confectioners centum on the gross amount of sales. Every person .who. sells, at retail, $50 and 2\ per confectionery, sweetmeats, comfits, or other ■confects, in any building, shall cent- be regarded as a confectioner under this act. Sec. 6. And every person registered and taxed upon the gross amount Persons regis- of sales, as aforesaid shall be required, on the first day of July, eighteen tered and " t axe ncorne De derived by the tax payer from the sale of mer- chandise or other chandise or any other property, real or personal, there shall be deducted property; from the gross amount of sales, the prime cost of the property sold, -in- cluding the cost of transportation, salaries of clerks actually paid, and the rent of buildings employed in the business, if hired and, not owned by himself, from any other oc- VI; If the income be derived by the tax payer from any other occupa- FIRST CONGRESS. Sess. III. Ch. 38. 186S. 121 tion, profession, employment'.o^business, there shall be deducted cupation, profes- from the gross amount of fecs.Tlompensation, profits, earnings or slon orl3USineBS - commissions, the salaries of clerks actually paid, and the rent of the office or other building used in the business, if hired and not owned by himself, the cost of -labor actually paid and not owned by himself, and the cost of material other "than machinery pur- chased for the use of his business, or to be converted into some other form in the course of his business; and in case of mutual insurance companies, the anlount of losses paid by them during the year. The income derived from all other sources shall be Incomes from all subject to no deduction whatever, nor shall foreigners be subject j^t t^n^ledtacl to a tax upon an^other income than that derived from property tion. owned, or occupations or employments pursued by them within Tax on incomes the Confederate States; and in estimating income there shall be of firei s ners - included the value of thecstimated annual rental of all dwellings, houses, buildings or building lots in cities, towns or villages, oc- cupied by the owners, or owned and not occupied, or hired, and the value of the estimated annual hire of all slaves nq^^n gaged on plantations or farms, and not employed in some bMjncss or occupations, the profits of which arc taxed as income^iKer this . ; act? When the income shall be thus ascertained, all of those which do ngt exceed five hundred dollars per annum, shall be ex- Incomes not ex- empt from taxation. On all incomes received during the year,^.° g * over five hundred dollars and no! exceeding fifteen "hundred doK incomes . over lars, a tax of five per cent, shall bo' paid ; on all incomes over $500 and not ex- fifteen hundned dollars, and less than, three thousand dollans, five ^ dln s f 'f^oVcr per cent, shall be paid on the first fifteen hundred dollars, and ten §1,500 and less per cent, on the excess ; on all incomes of or over three thousand than $3,000, 5 per dollars, and less than five thousand dollars, atax-of ten per cent. ™ n . t - U P°° „ fi "' 1 11 1 . . r> c* • ' 1 iiii 1 It>L,aUe, ana 10 per shall be paid; on all incomes of or over five thousand dollars, and cen t. on excess; less than ten thousand dollars, a tax of twelve and a half pcrovcr $3,000 and cent, shall be paid : and on all incomes of or over ten thousand less than $,0,000,10 in * ~ „ A 1 11 1 • 1 . 1, • • . 1 per cent: over dollars, a tax of fifteen per cent shall be paid. All joint^ stock $5,000 and less companies and corporations shall reserve one-tenth of the annual than $10,000, 12J earnings, set apart for dividcVd and reserved fund, to be paid to £2E ?*!?-> all over ., • ft™ £ ,, ~ . .„ ". , ,, 1. .J fj ,1 i • ,$10,000, 15 per the collector of the Confederate tax, and -the dividend then paia cent _ to the stockholder shall fcot be estimated as a part of bis income Corporations.&c , for the purposes of this act. All persons shall give in an estimate 10 reserve one n ,1 ■ ' . ' 1 n . 1 • . j n . i, i 4. tenth annual earn- 01 their income and profits derived frtfm any other source what- in „ s ever, and in doing so shall first state the gross amount of their Estimate of in-. receipts as individuals or members of a firm or partnership, and, oomo and profits also, state particularly each item for which a deduction is to be whaUo^eHbrth.' ' made, and the amount to be deducted for it: Provided, That the incomes and profits upon which the aboye tax is to be imposed shall not be deemed to include the products of land which are N , ot '° f°, lud ! ,.,., , . „ , .f, -r, -t7*j7 mi i products 01 land taxed in kind, as hereinafter described: . Provided, further, That taxed in kind, in case the annual earnings of said joint stock companies and Proviso as to tax corporations set apart as aforesaid, shalWjive a profit of more on jomtstockcom- ,, '• , . f, JB .1 ■ .. , , panies and coruu- than t«n and less than twenty per cent, apon their capital stock j at ions. paid in, one-eighth of said sum so set apart shall be paid as a tax to the collector aforesaid; and in case said sum so set apart shall give a profit of more than tjventj-per cent, on tffcir capital stock paid in, one-sixth thereof shall.be reserved and paid as aforesaid. The tax levied in this section shall be paid on the first day of Tax levied in January next, and on the first day of January of each year tois section, when thereafter. * [ . tob8pald " Sec. 9. That if the assessor shall be dissatisfied with the state- 12! FIRST CONGRESS. &ss. III. Ch. 38. 1863. Keferces to be ment or estimate of income and prq&s derived from any source ! e !^ te ? 1 !^ en .,*T wh "tever, other than products in kind, which the tax payer is sessor is not satis- ' J s^ vrry . . . , , l • . . flod with return, required to render, or with any deduction claimed by said tax payer, he shall select one disinterested citizen of the vicinage, as a referee, and the tax payer shall select another, and the two thus selected shall call in a third, who shall investigate and de». termine the facts in reference to said estimate and deductions, and fix the amount of income and profits on which the tax payer Certificate o f shall be assessed, and a certificate signed by a majority of the ^linlt ta^^v re ^ ercoa ' sna " be cone ' U8ivo a s to the amount of income and pro- ° 'fits on which the tax payer shall be assessed: Provided, That if any person shall fail or refuse to render the statement or estimate aforesaid, or shall fail or refuse to select a referee as aforesaid, the asselser shall select three referees, who shall fix the amount of income and profits on which the tax payer shall be assessed, from the best evidence they can obtain, and a certificate signed by a majority of said referees, shall be conclusive on the tax payer: If statement And provided further, That in any case submitted to referees, if nftn t s ain or° n i 1 e y ss OU of the ^' °Mta 1 na .J orit 3 r oi them, shall find and certify that the state- true^'amount, 'tax mei| t or^pjiuate of income and profits rendered by the tax payer payer to pay addi- does notcontain more than four^fifths of the true and real amount tionai tax of io f n ; 8 taxable income and profits, then the tax payer, in addition Fucome\)x° n " t° the income tax on the true amount of his incomo find profits, ascertained and assessed by the referees, shall pay ten per centum on the amount of said incomo tax, and the assessor shall be en- Assessor entitled titled to one-fifth of said additional ten per centum over and lo^Jrcent.^ * ° ^bove'all other fees and allowances : And provided further, That • Assessor ' may the assessor may administer oaths to referees, the tax payer, and administer oaths. ar) y witness before the referees, in regard to said estimate, and any deduction claimed, or any fact in reference thereto, in such form as the Secretaiy of the Treasury may prescribe. Trofits on flour, Sec. 10. "On all profits made by- any person, partnership or bacon, pork, Ac, corporation, during the year eighteen hundred and sixty-two. by 1 802— NTper cenT 1 -' 10 P ttrcnase within the Confederate States, and sale, during the to bo paid 1st July, said year, of any flour' corn, bacoo, pork, oais, hay, rite, salt, 1863 - • iron, or the manufactures of iron, sugar, molasses made of cane, leather, woolen cloths, shoes, boots, blankets and cotton cloths, a tax of ten per centum shall be levied and collected, to be paid on Provisp. the first day of July next: . Provided, That the tax imposed by this section shall not apply to purchases and sales made in the due course of the regular retail business, and shall not continue beyond the present year. 50 bushels sweet Sec. 11. Each farmer and planter in the Confederate States, P. ot f? e . s '^ t b , U! *" after reserving for his own use fifty bushels of sweet potatoes, els Irish potatoes, / , « r . , '^, n t ■ < i , i ■ it c , 100 bushels corn, and htty bushels of Irish potatoes, ono hundred bushels ot the 50 bushels wheat corn, or fifty bushels of the wheat produced in the present year, roser T edtoplanter. BhalI pay and Oliver to the Confederate government, of the pro- One tenthofth ducts °f the present year, one-tenth of the wheat, corn, oats, wheat, corn, 4c, r J e > buckwheat or riceAveet and Irish potatoes, and of the eared as a tax in kind, hay and fodder; also One-tenth of the sugar, molasses made of cane, cotton, wool and tobacco; the cotton ginned and packed in some secure manner, and tobacco shipped and packed in boxes, 20 bushels peas to °e delivered M - ' & assessor on 1 s t and sixty -four, w account o± all the hogs he may nave slaugh- March, 1S64. , tored since thefpassage of this act and before that time; after the delivery of this estimate to the post quartermaster herein- after mentioned by the assessor, the said farmer, planter or Eason delivered g raz ; er shall deliver an equivalent for one tenth of the same in for one .tenth of cured bacon, at the rate ■ of sixty -pounds of bacon to the one same, at rate of hundred weight of pork. That on the first of November next, 60 pounds of bacon anc j eacn y ear thereafter, an estimate shall be made, as herein- '"on lst'Novem- before provided, of the value of all neat* cattle, horses, mules, ber,iS63, and each not used in cultivation, and asses owned by each person in the yearthereaiter, es-(j or) fedcrate States, and upon such value the said owners shall mule's" £c "to'be be taxed ono per cent., to be paid on or before the. first day of made!' 6'ne per January next ensuing. If the grazier, or planter or farmer shall cent, on value to have sold beeves since the passage of this act, and prior to the bcpaidist Janua- fi] , gt da f ]^ ovem ber, the gross proceeds of such sales shall be ry cnsuiu ". ^ * o j Gross "sales ofestimated and taxed as income, after deducting therefrom the beeves prior to 1st money actually paid for the purchase of such beeves, if they Nov. taxed as m- have been actually purchased, and the value of the corn consumed purchase money & by them. The estimate of these items shall be made in case of value of corn eon- disagreement between the assessor and tax payer as herein pre- sumed. ■ scribed in other cases of income tax; and on each succeeding greement, referees fi'' st day of November, the beoves'sold during the preceding to be selected. twelve months shall be estimated and taxed in the same manner. Quartermaster's g E0 13 That the Secretary of War shall divide the service dTiTiTto two°f the quartermaster's department into two branches, one, herein branches. » e denominated post quartermasters, for the collection of the articles demoninated post p a jd f or taxes_ in kind, and the other for distribution to the eoUeclion^o^arti- P r0 P er P°' nt - 8 f° r supplying the army, and for delivering cotton cies,--the other forand tobacco to the agents of the Secretary of the Treasury, distribution of The tax assessor shall transfer the estimate of articles due from S Ts B se t s°sor h toiSns'- each person, by way of a tas in kind > to the dn, 7 authorized ferestimatestopostpost quartermaster, taking from the said quartermaster a receipt quartermaster, which shall be filed as a voucher with the chief collector in ta c 1 op y h of 1 re C c e e i f t t settlin S his account > and * C0 P7 of this receipt shall be furnished to be fumishe^Ty by the chief collector to the auditor settling the post quarter- chief collector to master's account as a charge against him. The post quarter-- the auditor. master receiving the estimate, shall collect from the tax payer Postquartermas- . • ,."?. .„ ', ,.,, ., 1 . -1 terto collect arti-the articles which it specifies, and which he is bound to pay and cles, and be rcs-*deliver as a tax to the Confederate government. The post quar- safo c^t/r the& term aster shall bo liable for the safe custody of the .articles eaecusoy. placed in his care, and shall account for the same by showing FIRST CONGRESS. Sess III. Ch. 38. 1863. 125 that, after proper deductions from unavoidable loss, the residue has been delivered to the distributing agents as evidenced by their receipts. The said post quartermaster shall, also, state Postquarte-mas- the accounts of the quartermaster's receiving from him the ler '" 8tate | tbo a «- articles delivered in payment of taxes in kind at his depot, and termaster's reeX- mako a monthly report of the same to such officer, as the Seere- in K the articles tary of War may designate: Provided, That in case the post delivered, quartermaster shall be unable to collect the tax in kind specified terafemng'toooi- in the estimate delivered to him as aforesaid, he shall deliver to leet tax in kind to the district tax collector said estimate as a basis for the distress deliver estimate to warrant authorized to be issued, and take a receipt therefor, and ' 1 ' s , tric „ t oolleoto '"> _ ,» . • , t - n n i- • i aud forward his forward the same to the chief tax collector as a crodit in the receipt to chief tax statement of the. accounts of said post quartermaster : Provided, collector. That any partial payment of said tax in kind shall be endorsed Any partial pay- •i- i *£• jt ■ ^i , ,i i- j. • i i inent of tax in on said estimate before delivering the same to the district tax ^ n ^ t0 t, e f ]r51 collector as aforesaid, and the receipt given to him therefor by endorsed on esti- the district tax collector, shall specify said partial payment, mate - When the articles thus collected through the payment of taxes Cotton, wool and in kiwd have been received at the depot as aforesaid, they shall tobacco distributed be distributed to the agents of the Secretary of the Treasury, if' tilry ° of the Trea- they consist of cotton, wool or tobacco, or if they be suitable for sury. forage or subsistence, to such places and in such manner as the Forage, &e., tin- Secretary of War may prescribe. Should the Secretary of War d « r ^" ntral of Soe - find that some of the agricultural produce thus paid in and suita- blc for forage and subsistence has been, or will be deposited in When he may places where it cannot be used either directly or .indirectly for sell the same and these purposes, he shall cause the same to bo sold, in such P a 7 , t , he . P rooeeils i •! -inAii ii mto the treasury. manner as he may prescribe, and the proceeds of ffueh sale shall bo paid into the treasury of the Confederate States. Should, hewever, the Secretary of War notify the Secretary of the Treasury that it would be impi'actieable for him to collect or use the articles taxed in kind, or any of them, to be received in certain districts or localities, then the Secretary of the Treasury i n certain dis- shall -proceed to collect in said districts or localities the money ttieta money value value of said articles specified in- said estimate and not required Jj^Jf,^ 88 may bi in kind, and said money value shall be due on the first day of Money value t> January in each and every year, and be collected as soon there- be due 1st January after as practicable. every year. Sec. 14. That the estimates of incomes and profits, other than Estimates of in- those payable in kind, and the statements or bills for the amount oomes aud stat °" „ ., r J .„ .. , , . , ments of taxes to of the specific tax on occupations, cmploj^ments, business and be delivered by the professions, and of taxes on gross sales, shall be delivered by the assessor to the col- assessor to the collectbr of the district, who shall give him a lc ° tor > and h ' 3 re ~ receipt for the same, and the said assessor shall file his receipt ° e Keceipt U 'to be with the chief tax collector of the State, and the collector of the filed with ehief col- district holding said estimates, statements or bills, shall proceed lootor - to collect the same from the tax payer. The money thus col- Money to bepaid lected shall be paid to the chief tax collector of the State, accotn- t0 chief oolftbtor panied by the estimates, statements or bills aforesaid, delivered estimates"^. by the assessor to the district collector as aforesaid. Sec. 15. That every person who, as trustee, guardig[a]n, tutor, Fiduciaries an- curator or committee, executor or administrates or as a a - > things required in attorney in fact, or factor, of any person or persons, whether order to assess- residing iia the Confederate States or not, and every receiver in ment ot property, chancery, clerk, register or other officer of any court, shall be * 0- ' under ti,0lr answerable for the doing of all such acts, matters and things as pa yment of taxes shall be required to be. done in order to the assessment of the thereon. o o by 126 FIRST CONGRESS. Sess. III. Ch. 39, 40. 1863. money, property, products and income under their control, and Indemnified for the payment of taxes thereon, and shall be indemnified against payment ot taxes, a jj a nd ever y person for all payments on account of the taxes and responsible tor , . .< r , , , ,, . -ui c n ± j r all taxes due. herein specified, and shall bo responsible for all taxes due from tire estates, income, money, or property in their possession or under their control. Incomes of tos- Sec. 16. The income and moneysof hospitals, asylums, churches, pitais, asylums, schools and colleges shall be exempt from taxation under the churches, schools . . n .,■ , x and colleges fex- provisions of this act. empt. Sec. 17. That the Secretary of the Treasury be, and he is S cere tary of hereby, authorized to make all rules and regulations necessary to ruiesTIc ° a °the operation ot this act, and not inconsistent herewith. - Act in force two Sec. 18. This act shall be in force for two years after the ex- years after expira- piration of the present year, and the taxes herein imposed for the tion o o. present year, shall be levied and collected each year thereafter in the manner and form herein prescribed, and for the said time of two years, unless this act shall be sooner repealed : Provided, Tax on products The tax on naval stores, flour, wool, cotton, tobacco and other "V^/isyTiT agricultural products of the growth of any year preceding the levied" and collect- year 1863, imposed in the first section of this act, shall be levied cd only for present and collected only for the present year. ycar ' Approved April 24, 1863. April 27, 1863. Chap. XXXIX. -^An Act svpjylcmcntal to a An Act to establish judicial courts in certain — ■ Indian Territories," approved February fifteenth, eighteen hundred and sixty-two. % Eight secured to The Congress of the Confederate States of America do enact, That Honfan^l^da- an 7 I ndian Nation entitled to a Delegate in the Congress of the zens thereof, to sue Confederate States, or any eiiizen or citizens of such Nation, may at law or in equity sue a t law or in equity, any citizen or citizens of any State or denteaf auy State Territory of the Coni'ederato States, or any person or persons or Territory of the residing or found therein, in any District Court of the Confederate C S. States, where service may be. had in any case in law or equity arising under the Constitution, laws, or treaties of the Confede- rate States in the same manner, and to the same extent, as is now provided by act of Congress, and the treaty with the Cherokee Nation, for suits at law or in equitj r between any State of the Confederate States or any citizen or citizens of such State, and any citizen or citizens of such Indian Nation, or person or per- sons residing or found therein. Approved April 27, 1863. April 2f,lSo3. Chap. XL. — An Act to authorize the President to offer rewards for the apprehension of fugitives front justice. President may The Congress of the Confederate States of America do enact, That offer rewards for the President be authorized to offer suitable rewards for the fugiiiTes'from ^.apprehension of fugitives from justice, not to exceed in any case, tice. the sum of two thousand dollars. Approved April 27, 1863. ■ FIRST CONGRESS. Sess. III. Ch. 41, 42, 43, 44. 1863. 127 Chap. XLI. — An Act to amend the first section of An Act entitled " -An Act to amend the April 27,1863. laws relative to the compensation of the attorneys of the Confederate tflatea," approved March fifteenth, eighteen hundred and sixty-one. Tlie Congress of the Confederate States of America do enact, That Act of M ™j- -J^ the first section of the said act be, and the same is hereby, t0 e o m p e ' nS ationTf amended, by striking out the word "on" where it. occurs in thetho attorneys of tenth line, and inserting- the word "or," so' as to make the sen- the C.S., amended. tenceread, "for drawing indictments or criminal informations five . ???J° r , JTJrn? dollars/' - criminal informa- Approved April 27, 1863. tiuus - Chap. XLII. — An Act to authorize the Secretary of the Xavy to lease a site near ApL'il2T ISfi-T. the city of Richmond for the preparation and safe keeping of ordnance stores. The Congress of the Confederate States of America do enact, That Secretary of the- the Secretary of the JNavy be, and he is hereby, authorized to f a . vy prized , ,. J . , , • ,. ' .,, ' ■• , to lease a site for lease, for a period not exceeding five years, a site, with or without the safe-keeping,, buildings, as he may deem most expedient, near the city of Rich-Ac, of ordnance, inond, for the preparation and safe keeping of ordnance stores : Pro- st0 " 3 - . vided, That the quantity of land leased does not exceed two acres., ' "^ Approved April 27, 1863. Chap. XLIII. — An Act to reaulate the extra pn;/ allowed soldiers detailed for duty- as- April 27, r863. clerks in the city of Michmond. Ihe Congress of the Confederate States of America do enaot, That Increase of extra the extra pay now allowed soldiers detailed to perform the duties P"? "; soldiers de- „ . . X •' . .. ... «, •■ •. . ., ., ' „ t-. , , , tailed to perform of clerks in any of the public offices in the city of Kichmond, by the duties of clerks, reason of their physical disability to serve in the field, shall be increased from twenty-five cents per day to one dollar per day,, from and after the passage of this act. Approved April 27, 1863. Chap. XLIV. — An Act to amend An Act entitled " An Act to regulate impressments by A^rilST; 1Su3. officers of the Army." • The Congress of the Confederate States of America do enact, That Impressing offi- in all eases of appraisement provided for in said act, the offi- cer t0 . end ";' so °" '!, „ *■ , ,. ... : ... ,, ' . appraisoment of cer impressing the property shall, if he believe the appraise- property impress ment to bo fair and just, endorse upon it his approval; if not, heed, if just, his ap- shall endorse upon it his reasons for refusing and deliver the same, P ro '™ 1 ; lf n °t, his ... . . }, ., . i . ,, -, . reasons fur refusal, with a receipt for the property impressed, to the owner, his agents deliver same or attorney, and as soon as practicable, forward a copy of the re- with his receipt to ceipt and appraisement and his endorsement thereon, to the board the oflr ° er ' anr \ of appraisers appointed by the President and the Governor of the appraisers. " State, who shall revise the same and make a final valuation, sa as tfinai valuation to give just compensation for the property taken, which valua- b y the board, and tion shall be paid by the proper Department, for use of which the payment * 128 FIRST CONGRESS. Sess. III. Ch. 45, 46, 47. 1863. property was taken, on the certificate of the appraisers, as pro" vided in the act of which this is amendatory. Approved April 27, 1863. April 27, 1863. Chap. XLV. — An Act to authorize the issue of eight per cent, bonds or certificates of ■ ■ • stock in certain cases. Issue of bonds The Congress of the Confederate States of America do enact, That or stock authorized t [ 10 Secretary »f the Treasury be, and he is hereby, authorized to bearing t- per cent. . i 1 J- 1 , J . . r. . r. . r. * i *-« n i interest, to dis- 'ssuo and deliver bonds or certificates of stock of the Confederate charge e e r t a i n States, bearing eight percent, interest per annum, to such an agreements entered ar n.o U n't as m ay be necessary to discharge all agreements entered l l > 862? 0r !C ' ' nt0 P r 'Or to the first day of December, 1862, whereby goods were sold and delivered to the government, and the vendor, at the time of sale, agreed to receive bonds orstock in payment of the price; Bate. and the said bonds or stock may bear date on the day of issue, or on the day the vendor was entitled to receive payment; but if dated on the day of issue, the interest which would have accrued had the bonds or stock been issued on the day the vendor was Jorm. entitled to receive them shall be paid. And the said bonds or stock shall be issued under the same forms, conditions and res- trictions as are provided in the Act entitled " An Act to provide further means for the support of the government," approved twelfth April, eighteen hundred and sixty-two, and the Secretary ■Like "oobAs may of the Treasury shall, also, be authorized to issue like bonds to teifsuedto other an p erson who shall have actually paid money into the hands of persons who have J ' _ „ J \ . J ,~ , paid money into an agent of the Treasury, lor the purchase of eight per cent, bonds thetreasuryforthe of the one hundred million loan, prior to the twentieth February, purchase of certain eighteen hundred and sixty-three. roper cent, teonds. a ^ Approved April 27, 1863. April 27, 1883. Chap. XL VI. — An Act to establish the form of fifty cent treasury notes. Form and a*- rpj ie (Jongrcss of the Confederate States of America do enact, That nc°tes 1C under .one t'ie treasury notes authorized- to be issued under the denoniina- dollar. tion of one dollar, may be issiiGd in such forms and with such authentication as the Secretary of the Treasury shall direct. Approved April 27, 1863. April 29, IS63. 'Ghap. XL VII. — An Act allowing hospital accommodations to side and wounded officers. ed officers allowed ^ le Congress of the Confederate States of America do enact, That hospital accommo-sick or wounded officers shall be allowed hospital accommodations dations at $1 per - m any f the hospitals of the Confederate States, at one dollar diem. !■_'-• per diem. Sec. 2. And be it further enacted, When said officer shall be Surgeon in charge without money,he shall nevertheless be entitled to the same. The a°nd Ut dr h a e w m t U h 1 e sur S Con in charge, at the expiration of every thirty days, shall amount. state the account, and be entitled to draw the amount at auy place where the officer might have drawn it, which shall be deducted FIRST CONGRESS. Sess. III. Ch. 48. 1863. i 129 from said officer's pay in the same way, as if he, himself had drawn Amount dri "™ it, and any. officer drawing the same again, shall be punished as J£ c u e °,* p ^ om e in the case of fraudulent drawers. Approved April 29, 1863. Chap. XLVIII. — An Act to prescribe the rates of postage on newspapers, periodicals, April -9, I860. boohs and transient and other matter, and to repeal in part the second section of the Act TTT^ ^T~j ^ approved May the thirteenth,- eighteen hundred and sixty-one, to amend " An Act to , q«, ~ r ^ «' prescribe the rates of postage in the Confederate States of America, and for other-pur- *-bbl t May io. poses", approved February the twenty-third, eighteen hundred and sixty-one. , The Congress of the Confederate Stales of America do enact, That inland postage the rates of inland postage on newspapers, published in the Con- onuewspapers sent ferate States, and sent to regular subscribers, shall be at the to Babsonbers- rate of one cent for each paper not weighing more than three ounces, and for every additional ounce, or fraction of an ounce, one half cent additional shall be charged on each paper; and periodicals published oftener than semi-monthly shall be charged periodicals rub- asnewspapers. The inland postagcon other periodicals, published lished oftener than in the Confederate States and sent to actual subscribers, shall bo semi-monthi y .. , , . •■>•,. j- ji_ ./.charged as news- on the regular numbers of a periodical, not exceeding one and a half paper ;.. ounces in weight, one cent on each number, and one cent additional Inland postage on each additional ounce orfraction of an ounce. Regular subscri- on ° ,ner P eriodl - bers to newspapers and periodicals shall be required to pay the subscribers to postage thereon quarterly in advance, at the office of deli very, unless newspapers and paidat the post-office of theplaee of publication. Theinland postage periodicals to pay ' , j u • t l 1 J u 1 tDe postage quar- on every other newspaper, and on each circular not sealed, hand- tert _ i a . adVancc. bill, engraving, pamphlet, periodical, magazine, or other paper, inland postage which shall be unconnected with anv manuscript or written 00 oth ? r newspa- .. , , , . .• . ... . -u- .1 . pers, circulars, matter, and not exceeding one ounce in weight, shall be one cent handbills, j certain officers and an d employees in the Executive and Legislative Departments, employees in the approved October thirteenth, eighteen hundred and sixty-two, be, Executive an d anc j ^[ ie same j s hereby extended, and declared to be in force for paftmen'ts^exteiKi- ^° period of three months after the thirteenth day of October, ed to Jan. 13, 1SC4. eighteen hundred and sixty-threo. Benefits °* ™j£ Sec. 2. Be it further enacted, That it was the intention of Con- tc C mporary re as°weii g rcss * na * ^ ne sa '^ ae k should bo construed so that the benefits of as permanent offi- the same shall extend and inure to the temporary as well as per- cers and employ- man en t officers and employees in the civil employment of the ees " • government in the city of Richmond. Dishursing clerks Sec. 3. Be it further enacted, That it was not the intention of of the departments c b tl pag8a „ of the abov0 ree ited Act, to repeal an to hava the addi- o . > J I a i I tional pay allowed Act entitled " An Act to provide a compensation for the disbursing hy the act of May officer of the' several Executive Departments," approved May 16,1-861. sixteenth A. D. eighteen hundred and sixty-one, and it is hereby declared that the disbursing clerks in the Departments of State, Treasury, War, Navy, and Justice, and in the Post-office Depart- ment, and the disbursing officer of the contingent fund of the Executive office shall each hereafter be allowed, in addition to his salary or compensation as clerk, the sum of two hundred dollars per annum, for disbursing the funds of the Department which may be required to pass through his hands. Approved April 29, 1863. April 29, 1S63. Chap. L. — An Act to admit free of duty all machine * i A tied by Second be settled by the Second Auditor, with the approval of the Comp- Auditor with the troller of the Treasury. approval of the Approved April 30, 1863. Comptroller. Chap. LII. — An Act to increase the pay of Master's Hates in the Xavy. April 30, 1S63. The Congress of the Confederate States of America do enact, That Monthly pay of from and after the passage of this act the pay of master's mates 5J s S a ' s mates in in the Navy shall be forty dollars per month. Approved April 30, 1863. Chap. LIU. — An Act to authorize the appointment of a Chief Constructor in the Uavy, April 30, 1S63. and to fuC' the pay. The Congress of the Confederate States of America do enact, That Chief Construc- the President be, and he is hereby, authorized to appoint by, and , tor of tho NaT 7 t0 ... Ll , . ' , ,, ,■' ' r , •.,..,. J be appointed. with the advice and consent of the Senate, one Chief Constructor in the Navy, whose compensation shall be three thousand dollars Compensation. per annum, and who shall perform such duties as may be directed Daties - by the Secretary of the Navy. Approved April 30, 1863. Chap. LIV. — -An Act to amend An Act entitled "An Act to regulate impressments," op- April 30 1863. proved March twenty-sixth, eighteen hundred aud sixty-three. Act of Mar. 26, The Congress of the Confederate States of America do enact, That 1863 // 11 - 10 ' n, u ,vi ji'iL' . ii i l .!■ amended so as to the above entitled act be so amended as to embrace the impjPGBB- authorize impress- ment of supplies required for the Navy as well as the Army. ment of supplies Approved April 30. 1863. • ^iwV^l^ l ' „ well as tbo army. 132 FIRST CONGRESS. Sess. III. Ch. 55, 56, 57, 58. 1863. April 30, 1S63. CnAr. LY. — An Act to regulate the supplies of clothing to enlisted men of ike Nary ■ during the war. Clothing to be The Congress of the Confederate States of America do mad, That, men of tue'Vavy during the continuance of the war, the Secretary of the Navy be, and he is hereby, authorized to issue clothing to the enlisted men of the navy, under such regulations as he may prescribe, at an advance of not exceeding fifty per centum upon the prices at which such supplies were furnished at the commencement of the war. Approved April 30, 1863. April 30, 1863. Chap. LYT. — An Act to authorize the Secretary of the Navy to appoint clerks to the — ■ ■ — ■ Commandant and Quartermaster of the Marine Corps. Appointment of The Congress of the Confederate States of America do enact, That clerks to the com- t]l g ecretai . y f f^g N ary ^ e , and he is hereby, authorized to appoint mandantandquar- i i i i a • -, i_ termaster of the one clerk to the commandant oi the marine corps, and one clerk to the marine corps. quartermaster of the marine corps, at a compensation not to exceed Compensation. fifteen hundred do l lars pe ,. aimmu e&G ^ Approved April 30, 1863. April 30, 1863. Chap. LYIL — An Act to amend An Act entitled "An Act to amend An Act entitled 'An Act recognizing the. existence of war between the United States and the Confederate States, and concerning Letters of Marque, prizes and prize goods, ajyproved May sixth, one thousand eight hundred and sixty-one,'" approved May Uecniy-first, eighteen hun- dred and sixty-one, and numbered u 170," of 9 the Acts of the Second Session of the % Provisional Congress of eighteen hundred and sixty-one. Act of May 21, Tlie Congress of the Confederate States of America do enact, That 18 S? 'f-\' amen s ^ a " ^ ave > an( l are hereby invested with, power to take and receive thorize'd to take ev- such depositions, affidavits, official reports, and other evidence, written idence, written or or oral^ as they may deem necessary to enable them to make the valua- tion required by said Act. Approved April 30, 1863. April 30, 1S63. Chap. LVIII. — An Act relative to certain Bonds and Treasury Notes issued under the — ■ provisions of tilG Act apjtroved sixteenth May, eighteen hundred and sixty-one. The ten year' Ihc Congress of the Confederate States of America do enact, That Bouds and- two^ ^ en yeai . J3 0rjds and t w0 Tear Treasury Notes issued under the provi- VC3Y 1 1' 6 1 S U I V Notes issued under sions of an Act entitled "An Act to authorize a loan, and the issue of the Act of May lfi, Treasury Notes, and to prescribe the punishment for forging the same, ^".excepted from and for f or o-i ns certificates of Stock and Bonds," approved sixteenth the operation of the -,, . \.° N , , ■• ■ . -i i ,i r. v Act of March 23 -May, eighteen hundred 'and .sixty-one, be, and the same are hereby, 1SC3, ante, oh. 9. excepted from the operation of the Act entitled "An Act to provide for the funding and further issue of Treasury Notes," approved twenty- third M.ireh, eighteen hundred and sixty-three, and the said ten year Bonds and two year Treasury Notes shall continue subject to all the FIRST CONGRESS. Sess. III. Oh. 53, 60. 1863. 133 provisions of the said Act first hereinbefore mentioned, approved sixteenth The two year May, eighteen hundred and sixty-one: Provided, That the said two llH^lms lohl year Treasury Notes now outstanding shall be funded prior to the first f un d*a prior to day of August, eighteen hundred and sixty-three. August 1, 1863. Approved April 30, 1863. Chap. LIX. — An Act concerning fees of District Attorneys. April 30, 18G3. The Congress of the Confederate States of America do enact, That District Attor- whereas doubts have arisen as to the fees allowed by law to the District neysentitiedtofees „ , /-,/., <-i . - i ,-ti i ,1 , ,1 established by the Attorneys of the Confederate States, it is hereby declared that they ] aws ; n f orce pr ; or have been and are entitled to the fees established by the laws of the to the Act of March Confederate States in force prior to the act, entitled "An Act to estab- "os^s'ince enact* lish the judicial courts of the Confederate States of America," approved e( i/ sixteenth March, eighteen hundred and sixty-one, as well as those enacted since that date. Sec. 2. The amount of compensation received by the District Attor- Maximum com- neys from all sources shall not exceed the sum of five thousand dollars lJC " sa • ' per annum : Provided, Each District Attorney shall make returns of the f f ees an( j pa y ex- fees received by him, and shall pay the excess over five thousand dollars cess into the Trea- into the Treasury. sm 7- Approved April 30, 1863. Chap. LX. — Ah Act to punish forgery and counterfeiting. April 30 1863. The Congress of the Confederate States, of America do enact, That Forging. Ac, of no person shall falsely forge, counterfeit, or make any counterfeit resem- seal of the C. S. or blanee or imitation of, or anything purporting to be the great seal of the ° office thereof™" Confederate States of America, or of the seal of any department, office, or functionary thereof, authorized by law to keep or have a seal. Sec. 2. No person shall fraudulently begin to make any such forged Beginning to or counterfeit resemblance, or imitation, or procure the same to be done, make such seal or or aid in the same, or fraudulently have in possession, or conceal, or aid procuring sanie . to ,. ., '.; , r , ' , n j ' , be done, or aiding in concealing, or procure others to conceal, or keep such forged seal, or ; n tne salne . any instrument, die, blank, or pei[e]ce of metal, or other material, intended to be used in the preparation of such seal. Sec 3. No person shall fraudulently forge or counterfeit any paper in Forgiog, bonds, cou- dohs or otlisr TJ&- of the Confederate States. p er3 .' Sec. 4. No person shall fraudulently begin to forge or counterfeit, or Beginning to be concerned in fraudulently forging or counterfeiting any such paper, forge any such pa- or fraudulently make or prepare, or begin to make or prepare any per, or aiding m the plate, die, instrument, or material intended for the making or prepara- or possessing any tion of such paper, or procure the same to be done, or knowingly aid in plate, die, Ac, for the same, or fraudulently have in possession, conceal, or aid in conceal- ti,at purpose, ing, or procure others to conceal or keep any such paper, plate, die, in- strument, or material, whether complete or otherwise. Sec. 5. No person shall fraudulently fix or make the impression of any Fraudulently fix- such counterfeit seal, or of any such genuine seal on any such paper, or ing impression of on any paper or material intended to be used in the preparation of such J"? such c ° unter - J r * r j. fcit or genuine seal, paper. 134 FIRST CONGRESS. Sess. III. Ch. 61. 1863. Filling up, sign- Sec. 6. Xo person shall fraudulently fill up, or sign, or alter any Dcfpaper~ e reeurd=" g enu i ne impression or print of any office paper, record, bond, coupons, bonds, Ac' ' and other paper authorized by law to be issued by any department, office, or functionary of the Confederate States. Possessing o r Sec. 7. No person shall fraudulently have in possession, or conceal, or concealing, So-j^mI { n concealing, or procure another to keep or conceal any impression impression or print . • 1 _, • r ■ -, -, t J ,/ -. n of any genuine or print or any genuine plate or engraving, provided unaer authority ot plate or engraving, law for the issuing of any paper, authorized by law to be issued from stamp or die. anv department, office or functionary of the Confederate States, or any genuine plate, stamp or die provided by the government, or any depart- ment, office, or functionary of said Confederate States for the issue of such paper. Forging assign- g ECL g_ >^ p ers0I1 shall fraudulently forge or counterfeit any assign- ment or enovrse- , r .. j? > ■ j. *. j • - i. meat, or signature ment or endorsement, or signature ot any person interested in any such to any such paper, paper, to the prejudice of the right of such person interested. Or passing, ut- g EC _ 9 j| person shall knowingly pass, utter or publish, or attempt tering, or publish- , r , ,. , , ° ^ , . . r w . lr [ in°- any such pa- to P ass > utter or publish, or be concerned in passing, uttering or pubhsh- per. ing any such paper. / Imprisonment g EC _ \q "W noever shall commit either of the foregoing offences, shall raittinc anv of the ^ e imprisoned at hard labor not less than three nor more than fifteen above offences. years, and be fined in a sum not exceeding five thousand dollars. This a -t to ap- g EC . \\_ The provisions of this act shall apply to all seals, instruments, bonds and other k° n| ls, coupons, and other papers which may hereafter be authorized by pape'rs, whether law, as well as those provided for by existing laws. , now or hereafter g EC . 12. All provisions in any former law inconsistent with the pro- authorized by law. v j s j ons f t | lig act are re p e al e d, excepting the twenty-first section of the Repugnant pro- ... r > IP J m . visions in former act ot the .Provisional Congress, approved August nineteenth, eighteen laws repealed, ex- hundred and sixty-one, entitled "An Act to authorize the issue of eept 4 01 of the Act treasury Notes, and to provide a war tax for their redemption," and of August 19, 1S61. ., J. . ' , i, , . , , , ,i - c said section is hereby declared to be in force and apply to all issues ot Treasury notes, as well as those provided for in any prior or subsequent act, as in the act aforesaid. Offences provided g EC _ 13 An offences pr0 vided for in any former act which may be for in former acts . . ,._ , , ■ , f. tut • -i ^ i t t_ i punishable accord- repealed or modified by this act, shall be punished according to the law ing to said acts, in force at the time of the commission of the offence, in the same man- ner as if this act had not been passed. Approved April 30, 1863. May 1, 1863. Chap. LXI. — -in Act to abolish supernumerary offices in the Commissary's and Quart*r- master's Departments. Office of Ke- i i -i^i i ■ i t ,i r y Note aud Cou- said notes and coupons at Itichniond and Columbia, not exceeding the p( , n Departments. number now employed, and the salaries now paid, and that the salaries Salaries of clerks of the clerks at Columbia shall be the same as those at Richmond ; and at C° lum Ma. to be ii ■ , ■ ■ . , ., ■ « i ii i the same as those in all cases in making appointments under this act, a preference shall be at Richmond. given to males who are not liable to military duty under the laws of Con- Preference given gress, and to females whose labor is necessary for their support. to males not liable ° J rr to military duty, Approved May 1, 1863. and to females whose labor is no- cessary for their support. Chap. LXIII. — An Act to authorize the Secretary of War to purchase or lease real estate. May 1, 1863. The Congress of the Confederate States of America do enact, That Secretary of War the Secretary of War be, and he is hereby, authorized to purchase or ™''™^ *° p " r j lease any and all real estate which may by him be deemed necessary for esLa to. the use of the government in the conduct of those works or operations submitted by law to the supervision or control of the War Department, and for which appropriations are made by Congress. 136 FIRST CONGRESS. • Bess. III. Ch. 64, 65, 66. 1863. May ratify and g E c. 2. That the Secretary of War is hereby authorized to ratify and ^"X/'oV'reul es- complete any purchase or lease of real estate heretofore made under the tate made under direction of the Chief of Ordnance, and all such leases or purchases direction of the heretofore made shall be binding as soon as the same are approved by Chief of Ordnance. the Seeretary f War . _ Consent of State Sec. 3. Every purchase of freehold estate made by authority of this tateVes tcTbc ob- ac * s ^ a '^ be subject to the condition that the consent of the State within tained. whose limits it lies, shall be obtained by the Confederate Government. Approved May 1, 1863. ' May 1, 1S63. Chap. LXIV. — An Act to pay officers, non-commissioned officers and privates not legally mustered into the service of the Confederate States, for services actually performed. commissioned offi- The Con ff ress °f the Confederate States of America do enact, That eers and privates all officers, non-commissioned officers and privates of any legally consti- notjegal'.y muster- tuted military organization, which may have been actually received into ed into the service th serv ; ee of the Confederate States by any general officer thereof, but to receive their in , t • , "■> . J ° »,,■■ ,' .j were never legally^ mustered into. service, in consequence of the loss of the muster rolls of such military organization, shall be entitled to receive Proviso. pay from the time they were so received : Provided, The fact of their having been so received into the service, and the time they served, is duly proved to the satisfaction of the Secretary of War, under rules to be prescribed by him. Approved May 1, 1863. r»y May 1, 1S63. Chap. LXV. — An Act to provide for the payment of certain A r orth Carolina Troops from the time of their enlistment. Certain North The Congress of the Confederate States of America do enact, That the Carolina troops to tg heretofore raised b ' the g tate of Nort]l Carolina, and afterwards be paid irom time K , . . . •'k . ' « ' „ . ~ , 7 -, r, ■ n i of enlistment. received into the service of the Confederate btates, by the Confederate States, shall be paid from the date of their enlistment. Approved May 1, 1863. • May 1 1863 Chap. LXVL— An Act to make appropriations for the support of the Government of the [ Confederate States of America, for the periods therein mentioned. Appropriations The Congress of the Confederate States of America do enact, That for the support of the following sums be, and the same are hereby, appropriated out of any Government from money i u the treasury not otherwise appropriated, for the support of the July 1, 1863, to „ J . „ J „ . , „ T r f K, ,., ' , ■■ , rr j . , Pec. 31, 1863. Grovernment, from the first day of July, eighteen hundred and sixty- three, to the thirty-first day of December, eighteen hundred and sixty- three : Legislative: Pay Legislative. — For compensation and mileage of members and Dele- menibe™ 1 ^of the g ates of the House of Representatives, two hundred thousand four House. hundred and twenty dollars. Officers, clerks, For compensation of officers, clerks, &c, of the House of Representa- ' .o harness, purchase 01 lumber, nails, iron and steel, tor erecting store- houses, quarters for troops, and other repairs, hire cf teamsters, laborers, &c, fifty-sis million four hundred and . forty-seven thousand four hun- dred and seventy-five dollars. Horses. ]?or pay for horses of non-commissioned olficers and privates killed in battle, under act number forty-eight, section seven, and for which pro- vision is to be made, one hundred thousand dollars. Proper t y i m - For pay for property pressed into the service of the Confederate pressed into ser- States under appraisement, said property having been either lost or applied to the public service, two hundred thousand dollars. Prisoners of war -For the subsistence of prisoners of war, under act number one hun- dred and eighty-one, section one, and the hire of the necessary prisons, guard houses, &c, for the safe keeping of the same, or so much thereof as may be necessary, one million dollars. Officers on duty For the pay of officers on duty in the offices of the Adjutant and In- m certain offices. S p ec tor General's Department, the Quartermaster General's Department, Medical, Engineer, Ordnance and Subsistence Departments, three hun- dred and eighty-eight thousand and twenty dollars. Subsistence Commissary Department. — For the purchase of subsistence stores stores and.cornmis- anc [ commissary property, one hundred and thirty million eleven thou- ary proper y. a . au ^ three hundred and fifty-two dollars. Ordnance ser- Ordnance Department. — For the ordnance service in all its branches, Tice - seventeen million, five hundred thousand dollars. Iron - For the purchase of pig and rolled iron, five million dollars. Nitre. For the purchase and manufacture of nitre, two million dollars. Engineer ser- Engineer Department. — For the engineer service, sis million dollars. C p'- . t v . Medical Department. — For pay of private physicians employed cians. ' by contract, two hundred and fifty thousand dollars. . Nurses and For pay of nurses and cooks, not enlisted or volunteers, two hundred coofe. ^ an( } g r - t j. thousand dollars. ards° SI> stew ~ I?or pay of hospital stewards, seventy-five thousand dollars. Matrons. For pay of matrons, assistant matrons, and ward matrons, two hun- dred and fifty thousand dollars. Ward masters. Fo"r pay ward masters, one hundred and sixty thousand dollars. Hospital laun- For pay of hospital laundresses, sixty-live thousand dollars. r \j Se , b ." . , For medical and hospital supplies, three million five hundred thou- hospital supplies, sand dollars. Military hospi- For the establishment and support of military hospitals, one hundred ta and fifty thousand dollars. Indian Affairs: Indian Affairs. — For amount required to comply with treaty stipula- Treaty stipulatiuns tions entered into between the Confederate States and certain Indian tribes, one hundred and three thousand seven hundred dollars. Incidental ox- To meet the incidental expenses of the public service within the peases. Indian tribes, fourteen thousand two hundred and twenty dollars. A 7 avy Depart- JVari/ Department. — For compensation of the Secretary of the Navy, mmt : Secretary's c l er ks, and messenger, fourteen thousand seven hundred and twenty dol- lars and fifteen cents. Incidental and For incidental and contingent expenses of the Navy Department, pen^s" ° " ' "'" twehre thousand dollars. Pay of the navy. For pay of the Navy, one million three hundred and ninety-nine thousand one hundred and forty-one dollars and seventy cents. Provisions and ;p or provisions and contingencies, in the Paymaster's Department, con mguncies. one million three hundred and forty-three thousand one hundred dollars. Iron clad and For construction of iron-clad and other vessels in the Confederate other vessels. States, two million dollars. vice. FIRST CONGRESS. Sess. III. Ch. 66. 1863. 139 For ordnance and ordnance stores, one million three hundred and Ordnance and sixty-five thousand dollars. _ ° r ^qu°pmfnT&e., For equipment and repair of vessels, three hundred thousand dollars. f vessels. For construction of sub-marine batteries, twenty thousand dollars. Sub-inarine bat- For fuel for steamers, navy yards and stations, one million dollars. ter i, es ' 1 For contingent enumerated, four hundred thousand dollars. Contingents enu- For surgedn's necessaries, one hundred and fifty thousand dollars. merated. For the support of the marine corps, three hundred and forty-five Surgeon's neces- thousand two hundred and eleven dollars. ' Marine corps. State Department. — For compensation of the Secretary of State, clerks, State Dep art- messenger and laborer, seven thousand five hundred and twenty dollars. '"i"'-' Secretary's For incidental and contingent expenses of the State Department, five incidental and thousand dollars. contingent expen- For salaries of Commissioners and Secretaries, thirty-nine thousand ses - j .i Commissioners Collars. . . and secretaries. For salaries of Commercial Agents, six ' thousand one hundred and Comm eiciil fifty dollars. agents. Department of Justice. — For compensation of the Attorney General, department of Assistant Attorney General, clerks and messenger, six thousand six hun-^" sKcc ■', Attorney dred dollars. General's office. For incidental and contingent expenses of the Department of Justice, incidental and one thousand five hundred dollars. contingent expen- For compensation of the Superintendent of Public Printing, c l er k so g r j ntende n t and messenger, two thousand three hundred and thirty-three dollars and f p uu iic printing, eighty cents. clerk, &c. For compensation of Governor and Commissioner of Indian Affairs, Arizona Territo- Secretary, Judges, Attorney and Marshal of Arizona Territory, fourry. thousand six hundred and fifty dollars. For incidental and contingent expenses of Arizona Territory, to be expended by the Governor, four hundred and seventy-eight dollars and ■ fifty cents. For printing, binding and ruling for the several Executive Depart- Printing, &c, of ments, seventy-five thousand dollars. mem. For purchase of paper for the Executive Departments and Congress, Paper for same. twenty-five thousand dollars. For salaries of Judges^ Attorneys and Marshals, and incidental and Judges, Attor- continMnt expenses of Courts, fifty-five thousand and fifty dollars. v%js, &c, and ex- -n i- j> A i r\ • • x i i ii o penses of courts. r or compensation ot-three Commissioners, appointed under the fee-' commissioners questration Act and for clerk's hire and contingent expenses, four thou- Ac, under Seques- sand three hundred and fifty dollars. tration act. For compensation of Judges, Attorneys and Marshals of Districts, in Judges, Attor- certain Indian Territories, one thousand seven hundred dollars. °f ys ' * c ."' '? Id " Post-Office Department. — For compensation of the Postmaster Gen- p us t-ojm:e De- eral, Chiefs of Bureaux, clerks, messengers, watchmen and laborers, partment : Po s t - fifty-six thousand three hundred and eighty-nine dollars. master General's For incidental and contingent expenses of the Post-Office Department, ° incidental e x - ten thousand dollars. penses. . For compensation of agents, cost of materials and constructing, repair- Telegraph, lines, ing and operating telegraph lines, fifty thousand dollars. Miscellaneous. — For rent of executive buildings and President's Misctflane on.' house, ten thousand dollars. Re..t of Executive Sec. 2. Be it further enacted, That the following sums be, and the U j> ur °her appro- same are hereby, appropriated for the support of the Government for the pViations for sup- periods herein mentioned : p° rt ° ftne Govern- War Department. — For contingent and incidental expenses of the m ™-^ r j) cr>ari . army, until the thirty-first day of June, eighteen hundred and sixty- men t .- Contingent three, one hundred thousand dollars. expenses of army. 140 FIRST CONGRESS. Sess. III. Ch. 66, 67. 1863. Addi t i o n al clerks. Contingent ex- penses of the Ad- jutant and Inspec- tor General's office. Engineer s e r - vice. Indian service. Hospital cloth' Alcoholic stimu- lants. Medical and hospital supplies. Ordnance ser- vice. Salaries of offi- cers, &c, in col- lecting the taxes. State of Louisi- ana, excess of war tax. Funding of trea- sury notes. Fireproof vaults and rooms for the treasury. Kent, ic, of post- office f o Richmond city. For compensation of additional clerks in the War Department from February first to June the thirteenth, eighteen hundred and sixty-three, twenty-five thousand dollars. For contingent and incidental expenses of the Adjutant and Inspec- tor General's office, for the fiscal year ending June thirtieth, eighteen hundred and sixty-three, fifteen thousand dollars. Engineer Department. — For the Engineer service, additional appro- priation from February first to June thirtieth, eighteen hundred and sixty-three, two million dollars. Indian Service. — For payment of treaty stipulations made with cer- tain Indian tribes, to June thirtieth, eighteen hundred and sixty-three, two hundred and twenty-six thousand three hundred and sixty dollars and fifty-seven cents. For current and contingent expenses of agencies in the Indian ser- vice from December first, to eighteen hundred and sixty-two, to June thirtieth, eighteen hundred and sixty-three, seven thousand one hundred and ninety-nine dollars and ninety-eight cents. Medical Department. — For hospital clothing required by act of Con- gress, approved September twenty-seventh, eighteen hundred and sixty- two, entitled " An Act to better provide for the sick and wounded of the army in hospitals," six hundred and twenty-five thousand dollars. For two hundred and one thousand and six hundred gallons of alco- holic stimulants, required by the Medical Department for medical and hospital purposes for the army, for one year, six hundred and four thou- sand, eight hundred dollars. For additional amount required for the purchase of medical and hos- pital supplies from February first to June thirtieth, eighteen hundred and sixty-three, one million dollars. Ordnance Department. — For the Ordnance service in all its branches, for the period ending June thirtieth, eighteen hundred and sixty-three, five million dollars. For salaries of officers, printing, stationery and contingent expenses to be incurred in collecting taxes, four million dollars. Amount required to refund the State of Louisiana the amount over- paid by her on the war tax act of August nineteenth, eighteen hundred and sixty-one, five thousand eight hundred and twenty-five dollars and sixty-one cents. * Advertising and other expenses incident to the funding of Treasury notes, fifty thousand dollars. Amount required to build fire-proof vaults, and to fit up the city post-office rooms for the use of the treasury, five thousand dollars. Amount required for alterations, rent, damages, lights, &c, for a building for a post-office for the city of Richmond, fourteen thousand eight, hundred and sixty-six dollars and sixty-six cents. Approved May 1, 1863. May 1, 1?G3. Offiee of commis- sioner of taxes created. Chap. LXVII. — An Act for the assessment and collection o/Aaxes. The Congress of the Confederate States of America do enact, That for the purpose of superintending the collection of internal duties, or taxes imposed, or which may be hereafter imposed by law, and of asses- sing the same, an office is hereby created in the Treasury Department, to be called the office of the commissioner of taxes ; and the President of the Confederate States is hereby authorized to nominate, and with the FIRST CONGRESS. Sess. III. Ch. 67. 1863. 141 advice and consent of the Senate, to appoint a commissioner of taxes, .Commissioner: with an annual salary of three thousand dollars, who shall bft charged, gai^y™ under the direction of the Secretary of the Treasury, with preparing all Duties! the instructions, regulations, directions, forms and blanks, and distribu- ting the same, or any part thereof, and with all other matters pertaining to the assessment and collection of the duties and taxes which may be necessary to carry the laws, passed for the purpose, into effect, and with the general superintendence of his office, as aforesaid, and the Secretary of the Treasury may assign to the office of commissioner of taxes such number of clerks as he may deem necessary, or the exigencies of the Clerical force, public service may require. Sec. 2. That for the purpose of assessing, levying and collecting all Each State to taxes and internal duties, each State shall constitute a tax division, over constitine a tax which shall be appointed by the President, with the advice and consent „. , ' „ . „ ^ i, i i i, i - , , , p i , i btate collectors, or the Senate, one btate collector, who shall be a resident and freeholder how appointed. in such state, with a salary of one-tenth of one per cent, on the amount Salary, collected in each State : Provided, That in no case shall the salary be Limitations o f less than two thousand nor more than three thousand dollars, and said salaries. State collector shall, under the regulations prescribed by the commis- sioner of taxes, under the direction of the Secretary of the Treasury, be charged with the duties imposed upon himself, and with the superin- Duties of State tendenee and direction of all the duties of the various officers in his divi- °«Uector. sion or State, created by this act. The said State collector shall give. Bond, bond, with smieties, to discharge the duties of his office in such amount as may be prescribed by the Secretary of the Treasury, and shall take Oath of office, oath faithfully to discharge the duties of his office, and to support and defend the Constitution of the Confederate States. t Sec. 3. Each State collector shall divide his State into convenient Sub-division of collection districts, following as nearly as may be practicable the coun-yj^^ 1 ",;^ . , ®J~ ties or tax districts into which the State may have been sub-divided by regulated, its own State government. But the Secretary of the Treasury may authorize two or more sparsely populated counties to be included in one collection district, when so recommended by the State collector, and may sub-divide large towns or cities into two or more collection districts, when so recommended by said State collector. For each of these dis- Distrieteollejtor: tricts a tax collector, to be called the district collector, shall be appointed ll0w appointed. . by the State collector, subject to the approval of the Secretary of the Treasury, and each of these district collectors shall be charged with the tj u *- . f a - t duty of causing to be assessed and levied, and of collecting all taxes collectors, imposed or required to be paid by any act of Congress, upon any persons or property within the said district. The said district collector shall be a shall be a resi- resident freeholder of the tax district in which he shall be appointed, dent freeholder. and shall be subject to such regulations as shall be prescribed by the commissioner of taxes, under the direction of the Secretary of the Treasury. Sec. 4. That before any such collector shall enter upon the duties of District collector his office, he shall execute a bond for such amount as shall be prescribed "J^na'ty 11 ' by the commissioner of taxes, undfifr the direction of the Secretary of the Treasury, with not less than two sureties, to be approved as sufficient by the commissioner of taxes, conditioned that said collector shall faith- Condition, fully perform the duties of his office ; which bond shall be filed in the TT 1 lle , re bond t0 office of the Comptroller of the Treasury. And each collector shall, from time to time, renew, strengthen and increase his official bond, as the Secretary of the Treasury may direct. And each collector, before Collector's oath entering upon the duties of his office, shall take oath faithfully to. .disr.^ ° les of his office, and that he r wi'Il ""support and defend the '" ; '" ? ; /' charge the duties of his office, and tha CoHstiWti-oif WlWWiMS&M^^M: 4 142- FIRST CONGRESS. Sess. III. Ch. 67. 1863. District coilcc- Sec. 5. That each district collector shall be authorized to appoint, by deputies? appomt 'an instrument of writing under his hand, as many deputies as he may Compensation of think proper, to be by him compensated for their services, and also to deputies. revoke any such appointment, giving such notice thereof as the commia- t»™ B ™ r « '■» ™- r e i?I sioner of taxes shall prescribe, and may require bonds or other securities, iurs in a y re> cko 1 ■*■ ii -i'i -■ -i iiJ appointment of ana accept the same ironi such deputy; and each such deputy shall deputies, and mxy have the like authority in every respect to collect the duties and taxes sl'urih- bOUdSaDdlevicd and assessed within the portion of the district assigned to him, Deputies: autho- which is by this act vested in the district collector himself; but each lity of. district collector shall, in every respect, be responsible for all moneys District collector co ]] ec t e d, and for every act done as deputy collector by any of his depu- deputies. t les whilst acting as such, and tor every omission or duty, lhe collec- Assessors: how tor in each State shall appoint in each district, subject to the approval tppoioted. f (.]j e g eere tary of the Treasury, an assessor or assessors, who shall be Oath of office, resident therein, and each assessor so appointed and accepting the appointment, shall, before he enters on the duties of his appointment, take and subscribe, before some competent magistrate, or some district collector to be appointed by virtue of this act, (who is hereby empow- ered to administer the same,) the following oath or affirmation, to-wit : Form of oath. "/j -4. B. do swear, or affirm, (as the case may be,) thai I will support the Constitution of the Confederate States of America, and that I will, to the best of my knowledge, skill and judgment, diligently and, faithfully execute the office and duties of assessor for (naming the district) without favor or partiality, and that I will do equal right and justice in every CertiAc ate of case in which I shall act as assessor." . And a certificate of such oath or oath to be given to affirmation shall be delivered to the collector of the district for which collector. such assessor shall be appointed. And eveiy assessor acting in the said Penalty for fail- office without having taken the said oath or affirmation, shall forfeit and nee to a e oat . ^^ ong ]j un( ] re( j Q0 ]] arSj one moiety thereof to the use of the Confede- rate States, and the other moiety thereof to him who shall first sue for ^flli^if^ft^tfre same, with costs of suit: Provided, That nothing herein contained not prevented ironi . ., ' -,•• ,, A l 'ti -»ir»T collecting duties shall prevent any district collector from collecting himself the whole or and taxes. any part of the duties and taxes so assessed and payable in his district. Tax-payers to Sec. 6. That it shall be the duty of any person or persons, partner- der oa\b "to a«"es- S ^'P S > nrms > associations or corporations, made liable to any tax, imposed sor. by any act imposing taxes, at the times prescribed by law, or if no time be fixed by law, then at such times as may be prescribed by the com- missioner of taxes, under the direction of the Secretary of the Treasury, to make, under cath or affirmation, as the case may be, a list or return to the assessor of the district where located, of the amount of annual income or profits, the articles or objects charged with a special tax, the Character of re- qu an tity of goods, wares and merchandize made or sold, and charged with a specific or ad valorem tax, the market value of the property, real and personal, charged with an ad valorem tax, the several rates and aggre- gate amount, and all other matters and things which are or shall be required by law, and according to the forms and regulations to be pre- scribed by the commissioner of taxes, under the direction of the Secre- tary of the Treasury, for which such person or persons, partnerships, firms, associations or corporations are or shall" be liable to be assessed according to law. Instructions, &-., Sec. 7. That the instructions, regulations and directions, as hereinbe- Bssossors and°ool-^ ore mentioned, shall be binding on each assessor and on each collector lectors. and his deputy or deputies, in the performance of the duties enjoined by or under this act ; pursuant to which instructions the district collector shall direct and cause the several assessors to proceed through every part Assessments: Uo(t ^ ^ e ' r respective districts, and inquire after and concerning all persons to be m:'(. being within the collection districts where they respectively reside, own- FIRST CONGRESS. Sess. III. Ch. 67. 1SG8. _ 143 ing, possessing, or having the cave or management of any property, goods, wares and merchandize, articles or objects liable to pay any tax, (by reference aS well to any lists of assessment or collection taken under the laws of the respective States, as to any other records or documents, and by all other lawful ways and means, especially to the written list, . schedule or return required to be made to the assessor by all persons owning, possessing, or having the care or management of any property as aforesaid, liable to taxation,) and to value and enumerate the said objects of taxation respectively, in the manner prescribed by law, and in conformity with the regulations and instructions before mentioned. Sec. 8. That if any person owning, possessing, or having the care or List l ° be . m -"^" management of property, goods, wares and merchandize, articles or j f^f"^",, 1 " Jj". objects liable to pay any tax, shall fail to make and exhibit a written payor to make list, list when required, as aforesaid, aud shall consent to disclose the partic- ulars of any and all the property, goods, wares and merchandize, articles- and objects liable to pay any tax, or any business or occupation liable to ■ pay any tax, as aforesaid, then, and in that case, it shall be the duty of the officer to make such list, which, being distinctly read, consented to, and signed by the person so owning, possessing or having the care and management, as aforesaid, shall be received as the list of such person. Sec. 9. That if any person shall deliver or disclose to any assessor jf,^;,,,, $ ^^ appointed in pursuance of this act, and requiring a list or lists, as afore- or fraudulent list, said, any false or fraudulent list or statement, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person so offending, and being thereof convicted, on indictment found p cna it y . therefor in any district court of the Confederate States, held in the district in which such offence may bo committed, shall be fined in a sura not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution ; and the valuation and enumeration required by this act, shall, in all such cases, and in all Valuation : how cases of under-valuation or under-statement in such lists or statements, f"°„ a ' u ie a t return be made as aforesaid, upon lists according to the form prescribed, to be rundor-va.lua:iou made out by the assessors respectively; which lists, tho said assessors are hereby authorized and required to make, according to the best infor- mation they can obtain, and for the purpose of making which, they are hereby authorized to enter into and upon all and singular the premises respectively. Sec. 10. That if any person shall refuse or neglset to give such list when assessor or lists within the time required as aforesaid, it shall he the duty of the j^/mako Hst * assessor for the collection district within which such person shall reside, aud he is hereby authorized and required to entes into and upon the premises, if it be necessary, of such person- so refusing or- neglecting, and to. make, according to the best information which he can obtain, or on his own view and information, such lists of property, goods, w ares and merchandize, and of all articles and objects liable to taxation, owned or possessed, or under the care or imnagement of such person, as are required by law, including the amount, if any, due upon a registered business; and in case of refusal or neglect, to make such lists, except in Penalty for fail- cases of sickness, or other unavoidable cause, the assessor shall ure t0 m »l ; ° Mst.. • thereupon, except where otherwise provided for, add twenty-five per centum to the amount of the items thereof; and the lists so made and subscribed by such assessor, shall be taken and reputed as good and Aeeer-tonce of sufficient lists of the persons and property for which such person or list made by asses- property is to be taxed for the purposes of this act. »«• Sec. 11. That whenever there shall be in any collection district, any Property of non- property, goods, wares and merchandize, articles or objects, not owned rmc cn a3 P a J CTS or possessed by, or under the care or management of, any person or per- IU FfRST CONGRESS. Sess. III. Ch. 67. 1S63. sons: with in such district, and liable to he taxed as aforesaid, and no list of.'-whickYBhall have been transmitted to the assessor in the manner provided ;.;. by this act, it shall be the duty of the assessor for such Assessorto enter district,;akd:he is hereby authorized and required to enter into and upon premises and _nmke tbei ; premises.-: where such property is situated, and take such views thereof iB:ioa,y fee necessary, and to make lists of the same, according fartke>fbrm: 'prescribed, which lists, being subscribed by the said assessor, stall be';taken^aad::reputed as* good and sufficient lists of such property, goddst: wares^arid-ibierchandize, articles, or objects, as aforesaid, under and for-the purposes of this act. Property located '-vSsg.- 12. Plat .the ewriers, possessors, or persons having the care or in 'distrii'ts^outSiiJe management, ofl property, Igoods, wares and merchandize, articles or of ..that m .lytioTi, objects- iiofclyikgoor, fceing^withln the collection district in which they mayhythe°mbere- re ^^ e ! shall ; he::,perniittad::to unake out and deliver the lists thereof. turned to the as- required--ky: :thikaBt-, [pmvided ,the district in which the said objects of sessor thereof. ^ u |j. ^ 'taxation, .-ate; situated as /therein distinctly stated,) at the time and:in tke manner pr.fflwribed. 1 . to: ithe assessor of the district wherein a such -persons jesideu.J .Aaad'it sh{ill:!be the duty of the assessor who mitted to the asses- receives: any suck: lisfc.tp.traTtsmit.tbei-same to the assessor where such for of the district objects; of r.ta-xaitioB are situa^ey wha shall 'examine such list; and if he where such proper- a-pp^rjives-^tlje same^: iei- shall, retoirniiii- tor'the assessor jfroin whom he Vssf: ii:-:J:.'i>v!fji loiWiiSfcreJIi itv.with jhiB.'flpprovqltHereof; ;andj if he fails to approve the same,,'ke\skaU::make:suoh ..alteration tker-ebrr^rts he may deem to be just atod-prflpen, :asd; shall ^fej^fetuini'thei -said' dist, with such alterations .__.. , ; tkercorft.-c-jradditioBS- thereto, -to the' •assessor .-from: whom he received the said Kst{;iaaald ike-assessor where Ihe.-jJersofrrbafcle.tapay such tax resides, gfeall.iprbcSeed 1 : wl mfl.&ing-.tkkasKS3ffleTi±;of;the! : %a:£:upon the list by him ao.;.re.eeiyad,.5n'lall;Eespects, as; if; the: .said iiisi-.had keen made out by himself.*;::;:- -: ::::.; '.- ■:: . nciiBIS '■ \ 10 >:-C.-^> RB* I :-'•■ ■" -'TS"h6ii'thB'afa7e- fi.iSscblS. .That the; -lists afor&aid shall >:b6-;iaken!-at!sueh time3 as may said ■ii8t3--to be tha•distr^Gt,-togetkeJ• ■55ith.tk<5,y^;lue ai!id;.assessment,-fir:en:unieratfob thereof, as the. case (may? be, State eoliector-wit-k- tk^.amo,unt;Qfi'tax!paynb!e : th-eje,(}a y .as.:aifiSEesai
  • ,as afor.esaidi.id.jind'ifinnyassessoj skall fail tdperfbHM CO j?enait for ;ail-' ftn ?' ■d.nty-ai?si^ie'd,:ky!:thi3;;ric;t-withiB .tke ;.tiing: as -aforesaid, aetrbeirig nre of assessor to Jpre. vented fchetvefroBit b^sickness., of sfeker unavoidable cause; e^ccy^uck .perform duties of jaasjesfcoroskall :b^ disehiuwed -fto fcrfettdnd **: i0 ., J :, :pay tke.sum of Mr.6 : kindred-, dollars |-to be;.req©Fered for tbei use ofV: : tk« j---s Confederate States, \eitkued3t*of::iSuit:.. :.-..; -..-:> -r:.: -:■;' ■■-■ ■ ■; - V-' 1 ; : : Tcitafr i aRd;^ace ;v . r .£gq;.^^ psck^keetAtodistriot^hall.ibyfa^^ iSs e? to^e*a l dver- iu?9D ^ ;is ^ m e:P?kliftnftWBpaper : p.i^ibked:S?itk.in hiad*sti:iGt,-if.any:suc.n tised. .th£r$b^.<^,.,by.. W ritt^^^ posted-.up -in at FIRST CONGRESS. Sess. III. Ch. 67. 1862. 116 least four places within each district, advertise all persons concerned, of the time and place within said district when and where the lists, valua- tions' and enumerations, made and taken within said district, may be examined; and said lists shall remain open for the space of fifteen days Lists shall re- after notice shall have been given as aforesaid. And said notifications main °P en fifteen Shall also styte when and where, within said district, after the expira- a ^ a ' oala . wten tiou of said fifteen days, appeals will be received and determined rela- an dwhere'tobore- tive to any erroneous or excessive valuation or enumerations by the ceived; notification assessor. And it shall be the duty of each collector for each, collection thereof to be m ? de. district, at the time fixed for hearing such appeal as aforesaid, to submit Collector sjjaA the lists taken and returned as aforesaid, to the inspection of any and submit list td.:all all persons who may apply for that purpose. And the said collector for P ersotls - each collection district is hereby authorized at any time within fifteen days from and after the time allowed for notification as aforesaid, to hear Collector to hear and determine, in a summary way, according to law and right, upon any and determine ap- and all appeals which may be exhibited : Provided, That the question pc ^ at ques t; onj to be determined by the collector, on an appeal respecting the valuation on appeal, shall be or enumeration of property, or objects liable to taxation shall." be, determined by dia- whether the valuation complained of be or.be not in a just relation or ric 00 proportion to other valauations in the same district, and whether the enumeration be or not correct. And all appeals to the district collector, Appeals to be as aforesaid, shall be made in writing, and shall specify the particular made in writing, cause, matter, or thing respecting which a decision is requested; an( j and what they shall shall, moreover, state the ground or principle of inequality or error complained of. And the collector shall have power to re-examine and p owe r "iven to equalize the valuations as shall appear just and equitable ; but no valua- collectors to re-e-\- tion or enumeration shall be increased without a previous notice, of at ^'l" 5 and e 1 uall ' ie least five, days, to the party interested to appear and object to the same, valuation notto if he judge proper ; which notice shall be given by a note in writing, to be increased with- be personally served or left at the dwelling house, office, or place of out previous notice business of the party by such collector: Provided, That this section ^h^section not shall not apply to estimates of income and profits, or of taxes in kind, to apply to esti- made by appraisers or referees as prescribed in the act passed in April, mates made by ap- in the year eighteen hundred and sixty-three, entitled " An act to lay der'tbe'act of Ap'l taxes for the common defence and carry on the government of the 24, 1SG3. Confederate States." j Sec. 15. The district collectors shall, immediately after the expiration District collec- of the time for hearing and deciding appeals, make out correct lists of tors t0 make ont the valuation and enumeration in each of their districts respectively, a?.*!! o'ollecttir* and deliver the same to the State collector, who shall collate the same in w ho shall collate proper form and forward the same to the commissioner of taxes. same for commis- Sec. 16. As soon as the said district collectors shall deliver their lists S10 °? r - . 00 n 8C . of assessments to the State collector, they shall respectively give notice, tors shall five no- by advertisement published in each collection district^ in one newspaper ticc when taxes are printed in said district, if any such there be, and by notifications to be du ® a ° d payable, posted up in at least four public places in each district, that the said pi ace f p a j me nt. taxes have become due and payable, and state the time and place within said district at which he will attend to receive the same, which time shall not be less than thirty days after such notification ; and all persons Penalty for fa.il- who shall neglect to pay the taxes so assessed as aforesaid, upon them, to ure t0 P a J tai03 the collector within the time specified, shall be liable to pay ten per w " centum additional upon the amount thereof, the fact of which liability shall be stated in the advertisement and notification aforesaid. And jj ow collector with regard to all persons who shall neglect to pay as aforesaid, it shall shall . proceed in be the duty of the collector in person, or by deputy, within twenty days oase of lalluro t° after such neglect to make a demand personally, or at the dwellings or pay xe8 ' usual places of business of such persons, if any they have, for payment 146 FIRST CONGRESS. Sess. III. Ch. 6?. 1S62. i of said taxes, with the ten per centum additional, aforesaid. And with respect to ali such taxes as are not included in the lists aforesaid, and all taxes, the collection of which is not otherwise provided for in this act, it shall he the duty of each collector, in person or by deputy, to demand payment thereof, in manner aforesaid, within ten days from and after the same becomes due bylaw; and if the annual and other taxes shall not be paid within ten days from and after such demand therefor, it shall be lawful When and h y for such collector, or his deputy or deputies, to proceed to collect the v/hom distress may said taxes by distraint and sale of the goods, chattels, or effects of the be made. , _ p ers ons delinquent as aforesaid. And iu case of such distraint, it shall ease oi distress, be the duty of the officer charged with the collection to make, or cause to be made, an account of the goods or chattels which maybe distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling with some person of suitable age and discretion, with a note of the sum demanded, and the time and place of sale ; and the said officer shall forthwith cause a notification to be published in some news- paper within the district wherein the distraint is made, if there is a newspaper published in said district, or to be publicly posted up at the post-office, if there be one within five miles, nearest to the residence of the person whose property shall be distrained, and in not less than two other public places, which notice shall specify the articles distrained and the time and place for sale thereof, which time shall not be less than ten nor more than twenty days from the date of such notification, and the place proposed for sale not more than five miles distant from the Proviso. place of making such distraint : Provided, That in case of distraint for the payment of the taxes aforesaid, the goods, chattels, or effects so distrained shall and may be restored to the owner or possessor, if, prior to the sale, payment or tender shall be made to the proper officer charged with the collection, of the full amount demanded, together with such fae for levying and such sum for the necessary and reasonable expense of removing, advertising and keeping the goods, chattels, or effects so dis- trained, as may be prescribed by the commissioner of taxes ; but in case of " non-payment or tender as aforesaid, the said officer shall proceed to sell the said goods, chattels, or effects, at public auction, and shall and * may retain from the proceeds of such sale, the amount demandable for the use of the Confederate States, with the necessary and reasonable expenses of distraint and sale, and a commission of five per centum thereon for his own use, rendering the over plus, if any there be, to the person whose goods, chattels, or effects, shall have been distrained". When distrained Sec. 17. That in all cases where the property liable to distraint for property is not di- taxes under an act of Cong-ress, may not be divisible, so as to enable the tor'shaU ToeeccT co!lector h J a sale of P avt thereof to raise the whole amount of the tax with all costs, charges and commissions, the whole of such property shall he sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs and charges, shall he paid to the owner of the property, or his or their legal representatives, or if lie, she or they cannot he found, or refuse to receive the same, then such surplus shall be deposited in the treasury of the Confederate States, in snch manner as may be prescribed by the Secretary of the Treasury, to be there set apart and held for the use of the owner, or his or her or their legal representatives, until -he, she or they shall make application therefor to the Secretary of the Treasury, who, upon 1 such application, shall, by warrant on the treasury, cause the Inease distrained sam e to be p%id to the applicant. And if the property advertised for sale property is insnffi- as aforesaid, cannot be sold for the amount of the tax due thereon, with ■nent to -j>ay taxes, tne cos t s aru j charges, the collector shall purchase the same in behalf of the Confederate States for an amouut not exceeding the tax, with the costs FIRST CONGRESS. Sess. III. Ch. 67. 1863. 147 and charges thereon. And all property so purchased may be sold by said Collector shall collector, under such regulations as may be prescribed by the commis- |^*F ' l0 „ c °'™„ t °J «. n i ii i v • e ii a '* charges incur- sioner or taxes. And the collector shall render a distinct account or all redinsile, andpay charges incurred in the sale of such property, and shall pay into the treas- over surplus of ury the surplus,, if any there be, after defraying the charges. proceeds. Sec. 18. The taxes assessed upon each person shall be a statutory lien Taxes assessed upon all property of such person for and during the term of two years j" a statulor y from. the date of listing such person, in preference to any other lien, and the lands and other property of any collector shall be bound by statutory Property of col- lien for rive years for all moneys received by him for taxes, the date of ^tutory "lien for such Hen to commence from the tinle of his receiving the money. And moneys received, the said liens shall extend to each and every part of all tracts or lots of land or dwelling houses, notwithstanding the same may have been divided or alienated in part. Sec. 19. That in any ease where goods, chattels 'or effects, sufficient to 'When collector satisfy the taxes imposed by law upon any person liable to pay the, same ""'nonied to Bemo shall not be found by the collector. or deputy collector whose duty it may t a t Q . be to collect the same, he is hereby authorized to collect the same by seizure and sale of real estate of such person; and the officer making such Notice thereof to seizure and sale shall give notice to the person whose estate is proposed to bo £ iren - be sold, by giving him in hand, or leaving at his usual place of abode, a notice in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time when, and place where said officer proposes to sell the same. And the said collector Advertisement of shall first advertise the same for thirty days in a newspaper printed within seizure to be made, the collection district, if such there be, or shall post up in at least four public places within the district, a notification of the intended sale thirty days previous thereto, and shall proceed to sell at public sale so much of the said property as may be necessary to satisfy the taxes due, together with an addition of twenty per centum. But in all cases where the prop- How collector erty liable to tax under this act may not be .divisible so as to enable the slla11 proceed when collector by a sale of part thereof to raise the whole amount of the tax, P[^^ y ls no '" with all costs, charges and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the Surplus of pro- tax, costs, charges and commissions, shall be paid to the owner of the e = eds of sale: how property, or to his legal representatives, or if he or they cannot be found, lb P° se of - or refuse to receive the same, then such surplus shall be deposited in the treasury, there to be held and drawn out in like manner as provided in this act in reference to the surplus arising from the sale of goods, chat- tels and effects. And if the property advertised for sale as aforesaid, can- when property not be sold for the amount of tax due thereon, with the said additional advertised for sale twenty per centum thereto, the collector shall purchase the same in behalf 18 v I °™ ( ^ elent t0 of the Confederate States for the amount aforesaid: Provided, That the when tax payer owner or superintendent of the property aforesaid, after the same shall shall have power have been, as aforesaid, advertised for sale, and before it shall have been to sto P 6al0, actually sold, shall be allowed to pay the amount of the tax thereon, with an addition of ten per centum on the same, on the payment of which the sale of the property shall not take place: Provided, also, That the own- How and when ers, their heirs, executors, or administrators, or any person on their behalf, property sold for shall have liberty to redeem the lands and other property sold as aforesaid, deemed?" 7 ' within two years from the time of sale, upon payment to the collector for the use of the purchaser, his heirs or assigns, of the amount paid by such purchaser, with interest for the same at the rate of twenty per centum per annum; and no deed shall be given until the time of redemption shall have expired: Provided, further, That when the owner of any land or. When tax payer other real property sold for taxes under the provisions of this act shall be ^™ ClS * tta (j*ri![ in the military service of the Confederate States, before and at the time federate States, or 148 FIRST CONGRESS. Sess. III. Ch. 67. 1863. an infant, or femo said sale shall hare been made, or shall be an infant under twenty-one covert, or of "" ■ - sound mind. un ~ years of age, a married woman, or person of unsound mind, the said owner shall have the privilege of redeeming the said property at any time within two years after the close of his term of service, or after the disability of Collector shall such infant, married woman, or person of unsound mind, is removed. And render an account the collector shall render a distinct account of che charges incurred in oTer^surplus 1 ^ ^ 1 "^ a,K ^ advertising for sale such property, and shall pay into the proceeds thereof, treasury the surplus, if any there be, of the aforesaid addition of twenty per centum, or ten per centum, as the case may be, after defraving the Deeds for property charges. And in every case of the sale of real estate, which shall be made sold for taxes: how under the authority of this act by the collectors respectively, or their law- made. ra ] deputies respectively, the deeds for the estate so sold shall be prepared, made and executed, and proved or acknowledged, at the time and times prescribed in this act by the collectors respectively, within whose collec- tion district such real estate shall be situated, in such form of law as shall be. authorized and required by the laws of the State in which such real estate lies, for making, executing, proving and acknowledging deeds of bargain and sale, or other conveyances for the transfer and conveyance of real estate ; and for every deed so prepared, made, executed, proved and Purchaser to pay acknowledged, the purchaser or grantee shall pay to the collector the sum for deed. ^ f tw0 dollars for the use of collector or other person effecting the sale of one persunVt same tne rea ^ estate thereby conveyed : Provided, That all lands sold to one time shall be inclu- person at the same time shall be included in one deed. It shall be the ded n one deed, duty of every collector to keep a record of all sales of land made in his record^/all saT s collection district, whether by himself or his deputy, in which shall beset of land. forth ihe tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, the amount of fees and expenc[s]es, the name of the purchaser, and the . date of sale, which record shall be certified by the officer making the sale. .-aietoreturnsta'te g ^"^ '* shalLbe the duty of any deputy making sale as aforesaid to return ment thereof t o a statement of ail his proceedings to the collector, and to certify the record collector. thereof. This record shall be deposited in the clerk's office of the district to be C made 'i^dis coul *" °^ l ' ie Confederate States, in which the lands sold are situate, and a crict court, and certified copy thereof shall be prima facie evidence in any court of the certified c o p y facts stated therein. And when any lands sold as aforesaid shall be re- thereof to be pri- deemed as hereinbefore provided, the collector shall certify the fact of such Pitt JCLCi€ CYlClCTlCG When lands are redemption to the clerk of said court, to be filed with the record aforesaid redeemed collector as evidence of such redemption. And the claim of the government to to certify the fa fHands sold under and by virtue of the foregoing provisions, shall be held to the clerk of said , , , , . t . i c ., S. * ,. ourt . to have accrued at the time ot the seizure thereot. When claim of Sec. 20. Upon receiving the tax due by each person, the collector shall the government to ^jg-n receipts iii duplicate, one whereof shall be delivered to the person aecrues°. " aXeb P a J m g the same, and the other shall be forwarded to the State collector of Collectors to sign that State. The money collected during each month, or during any shorter duplicate receipts period which may be designated bv the Secretary of the Treasury, shall ]u^t S c'„„n„„ f „.i be also immediately forwarded to the said State collector ; and the several A*10ilt5>b(_OilCC.CQ. ft 1*1] -I a a A 1/1 t 1 » for taxes to he for- State collectors shall, at the expiration of every month after collections warded to State have been commenced, transmit to the commissioner of taxes a statement co »<- l °r. f t |j e amoun t of collections received within the month, and pay over otate collector , , ,» . . , , , ' r J . shall make month- monthly, or at such time or times as may be required by the commissioner ly returns of re- of tases, the moneys by them respectively received within the said term, ceipts to commis- an d a t such places as may be designated and required by the commissioner pay over moneys *' taxes; and each of the district collectors shall complete the collection when required. of all sums annually assigned to them for collection, shall pay over the District collectors sarae to the State collector, and shall render his final account to the said lec'iions^paVo'ver State collector as often as he may be required, and within six months from monevs, ic. and after the day when he shall have received the collection lists from the FIRST CONGRESS. Sess. III. Ch. 67. 1863. 149 assessor or assessors of his district. And the Secretary of the Treasury is Depositories for authorized to designate one or more depositories in each State for the de- ^ o ® s ' el " ng posite and safe keeping of the moneys collected by virtue of this act; and n eoe ; pt f s,e- the receipt of the proper officer of such depository to a State collector for po sitary to be the money deposited by him shall he a sufficient voucher for such State voucher for State collector in the settlement of his accounts at the. Treasury Department ; c °^!^°[atioti s for and the commissioner of taxes may, under the direction of the Secretary deposits to be pre- of the Treasury, prescribe such regulations with reference to such deposits as scribed by oommis- he may deem necessary. And the State collector shall furnish the com- Sl0ncr of taxe3- missioner of taxes with a list specifying the names and amounts of each of N a ™ e „ s a ." . , . i-iii ii i°iiii,i- p -ii amount of receipts the tax receipts which shall have been forwarded to nun as atoresaid by 1 i, e famished the district collectors. commissioner. Sec. 21. That each collector shall be charged with the whole amount Collector charged of taxes, whether contained in the lists delivered to him by the assessors WI, k whol ° amount respectively, or delivered or transmitted to him by other collectors, and shall be credited with the amount of taxes contained in the lists trans- J i d " 1 te w c , batam ° ant mitted in the manner above provided to other collectors, and by him re- ceipted as aforesaid, and also for -the taxes of such persons as may -have absconded or become insolvent prior to the day when the tax ought, ac- cording to the provisions of this act, to have been collected : Provided, Proviso. That it shall be proved to the satisfaction of the Comptroller of the Treasury, that due diligence was used by the collector, and that no pro- perty was left from which the tax could have been recovered. And each collector shall also be credited with the amount of property purchased by him for the use of the Confederate States, provided he shall faithfully account for and pay over the proceeds thereof upon a resale of the same as required by this act. Sec. 22. That if any collector shall fail to collect or pay over to the State collector to chief collector, the amounts collected as hereinbefore provided, it shall be^P 01 ;' delinquent the duty of the State collector, and he is hereby authorized and required, 1S ric co eo or8 ' immediately after such delinquency, to report the same to the commis- sioner of taxes, who shall issue a warrant of distress against such delin- j- f 5°f. c ' "".f.„„T ii' • ' » t i li/ii -t • ui sire So a, o , , , i to be paid over toP a J ln g " 1C reasonable costs and charges of sale, shall be returned to the proprietors of land, proprietor of the lands or real estate sold as aforesaid. Penalty for ex- Sec. 23. That each and every collector or his deputy, who shall exercise tortion by col ec- or j-,,, guilty of any extortion or wilful oppression under color of -this act v or shall knowingly demand other or greater sums than shall be authorized by this act, shall be liable to pay a sum not exceeding double the amount of damages accruing to the party injured, to be recovered by and for the use of the party injured, with costs of suit, and shall be dismissed from deputies shall eive °^ ce > an ^ be disqualified from holding such office thereafter ; and each receipts for all col- and every collector or his deputy shall give receipts for all sums by them lections. collected and retained in pursuance of this act. Estimate and g EC- 24. That all property, credits, income and profits, and every article perty credit= i'" or °''j e ''t subjected to taxation, sball be estimated, valued and assessed, at bow to be made, the value thereof at the time of assessment, in Confederate treasury notes. Collectors, depu- s EC . 25. The t the collector or deputy collector or assessor shall be to have right °of authorized to enter, in the day time, any brewery, distillery, manufactory, entry to *li pre- building, or place other than the dwelling house, where any property, inises except dwel- articles or objects subject to taxation are made, produced or kept within ing ouscs. his district, or in which any taxed business is conducted, so far as it may be necessary to ascertain the amount and value of said property, articles May inspect books. OI . objects, he may also inspect any books in which are kept the entries of such items as are required to make the returns required from time to time Penalty for re- to |-, e mac ( e • an j fcver y owner of such brewery, distillery, manufactory, fusal to admit col- , .... ', .. ■> . ., , ... , •" ■" , ,,-" lectors, etc. bunding or place, other than the dwelling house, or persons having the agency or superintendence of the same, who shall refuse to admit such officer, or to suffer him to examine said property, articles or objects, or to inspect said accounts, shall, for every such refusal, forfeit and pay the sum of five hundred dollars. - ^ eputy auth °r- Sec. 26. That in case of the sickness or temporary disability of a col- lector in case °„flector to discharge such of his duties as cannot, under existing laws, be sickness, Ac, of discharged by a deputy, they maybe devolved by hi in on his deputy: collector. Provided, That information thereof be immediately communicated to the Further' proviso Secretary of the Treasury, and shall not be disapproved by him: And provided further, That the responsibility of the collector or his sureties to the Confederate States shall not be affected or impaired thereby. Deputy to act in Sec. 27. That in case a collectbr shall die, the deputy of such collector, ease of collector's ;f j, e have one, shall continue to act until the successor he appointed: Proviso. Provided, He shall not so act for a period exceeding sixty days: and the Remedy t o b e deputy of such collector may and shall, until a successor shall bo appointed, h^d on official bond discharge all the duties of said collector; and for the official acts and de- of default ofd™u-*' all ' ts 0I " SU( '^ deputy, a remedy shall be bad on the official bond of the ty. collector, as in other cases; and any bond or security taken of such deputy Bond of deputy Ijy such collector, pursuant to the provisions in this act, shall be available heirs Ac "of col- to ^' s ne ''' s or representatives, to indemnify them for loss or damage lector, in' case of accruing from any act. of the proper deputy so continuing or so succeeding default of deputy to the duties of such collector. Collectors to Sec. 28. That it shall be the duty of the collectors aforesaid, or their covery U oHaxe r san e d^ e P ut ' es ' ' n tne "' respective districts, and they are hereby authorized to forfeitures. collect all the taxes imposed by law, however the same may be designated, FIRST CONGRESS. Sfcss. III. Ch. 67. 1863. 151 and to prosecute for the recovery of the same, and for the recovery of any sum or sums which may be forfeited by virtue of this act; and all fines, Fines, penalties, . penalties and forfeitures which mav be incurred or imposed by virtue of &c 7 „".f"°, 0I l- in, in* 1 , l-i -i p i au d recovered. this act, shall and may be sued tor and recovered in the name and tor the use of the Confederate States, in any proper form of action or proceeding, before any court of competent jurisdiction : Provided, That any person Non-resident of who is a non-resident of the State in which he may have taxes to pay, ^^'^ g" a f V *J_ may pay the whole amount of such taxes directly to the State collector of] oc t r. the State in which such taxes are clue; and any person having to pay taxes in two or more collection districts of the same State, may, if he re- sides in such State, pay the whole amount of his taxes in that State to w ,, . .... * * i , • ,, larces payable m the district collector of the district wherein tiie tax-payer resides, and the two or more din- said State or district collector, as the case may be, shall issue separate tricis may bo paid receipts, in duplicate, to such tax-paver, for the amount of taxes due and \" distnct where . . r ' " . ' . ., . r ,". \ . , . , , tax-payer resides. paid on property in "each collection district where the same is located, one Duplicate re- of said receipts to be retained by the tax payer and the other to be deliv- ceipis to be given, ei*d to the district collector of the district in which the property desig- a " a llow d «P° £l -' d uatod therein is situated. Sec. 29. Oaths and affirmations required under this act may be admin- Oaths may he istered by any collector or assessor; and if any person, in any case, mat- ^"Jc'to^or &~t ctc - Sec. 34. Each collector shall be charged with an interest of five per Collectors charg- cent. per month, for all moneys retained in his possession beyond the time ed five per cent, per at which he is required l to pay over the same by law or by regulations m ™ tn f° r moneys established by the Secretary of Treasury, or the commissioner of taxes, under his direction. 152 FIRST CONGRESS. Sess. III. Ch. 67. 1863. Commissioner of ■ Sec. 35. That the commissioner of taxes, under the direction of the rate and^guht Secreta i'y of the Treasury, is authorized to establish all rules and regula- tions, tions suitable and proper to carry this act into effect, which regulations shall be binding on all officers ; he may in like manner, frame instructions To frame instruc- as to all details, which shall be, obligatory upon all parties embraced tl0ns " within the provisions of this act, and in cases where the time fixed for the To extend time performance and completion of the various duties prescribed for the various f™Tf„„ „/a P t^ r I tax officers named in this act shall, from unavoidable exia-enelTles, be insuf- iormanee ot duties .. > . ,. , s r-, e ±1 when the same is tieient, the commissioner ot taxes, by authority of the Secretary ot the found to be insuffi- Treasury, shall have power to make extension thereof, as circumstances olent " and the public interest may require. And that in these States and loeali- To make exten- ties, which are or may be temporarily inaccessible, or which are so remote sion of time in cer- f ro m the seat of government, as to render it impracticable for lists or Sties?' 83 "^ °" retuvns to ^ e ruade by the time required by the provisions of this act, it shall be the duty of the commissioner of taxes, by authority of the Secretary of the Treasury, to make such extension of the time for making such lists and returns as circumstances and the public interests may require. Compensation of Sec. 36. That the compensation of district tax collectors shall be five district collectors, per centum on the first twenty thousand dollars collected and paid over, and two and a-half per centum on all sums beyond that amount collected and paid over until such compensation shall attain a maximum of two thou- Compensation of sand dollars. And there shall be allowed and paid to the several assessors assessois. f or their services under this act, five dollars for every day employed in making lists and assessments under this act, the number of days being- certified by the district collector and approved by the State collector, and also five dollars for every hundred taxable persons contained in the list as Proviso. completed by such assessor and delivered to the collector: Provided, Such compensation shall not exceed one thousand dollars. Lien for tax to Sec. .37. The lien for the tax shall attach from the date of assessment, attach from date of aud shall follow the property into every State of this Confederacy y and foilowTropo^t d t0 m case an y P erson slla " attempt to remove any property, which may be e I, t ' liable to tax, beyond the jurisdiction of the State in which the tax is pay- distrain and BeU a ^®> without payment of the tax, the collector of the district may distrain property about to upon and sell the same in the same manner as is provided in cases where be removed without default is made in the payment of the tax. P l3™cret°ary X 'of Sec. 38 - That the Secretary of the Treasury shall appoint a disbursing Treasury to ap- clerk for the office of commissioner of taxes, who shall give bond with point a disbursing sureties faithfully to discharge the duties of his office, in such amount as Disbursino- clerk ma y ^ e prescribed by the Secretary of the Treasury, and shall receive, in to givs bond! compensation therefor, the sum of seventeen hundred and fifty dollars. Compensation. And it shall be the duty of said disbursing clerk to examine and settle all u 1C3 ' accounts for salaries, commissions, and other expenc[s]es incidental to the assessment and collection of the taxes provided for by law, and he shall render monthly or (quarterly statements to the proper auditor, as shall be directed by the Secretary of the Treasury, and shall conduct the corres- pondence in relation thereto, under the supervision and control of the commissioner of taxes. Persons eligible Sec. 39. No person shall be eligible to fill any of the offices enumerated to office under this m this act, unless he shall have attained the age of forty years, or, if under that age, shall have been discharged from military duty, by reason of dis- abilities received in the military service, or shall have been declared unfit for military duty by the proper board, from other causes. Appointment of Sec. 40. That all the officers mentioned in this act, whose appointments offi <- e rs ™ a ? k e are required to be made by and with the advice and consent of the Senate, during recess °of ma y ^ e appointed by the President during the recess of the Senate, and Senate. said appointments shall be submitted to the Senate for confirmation at its FIRST CONGRESS. Sess. III. Chap. 68, 69. 1863. 153 next session, and in case the same be not confirmed by the Senate at said session, such appointments shall expire at the end of the session. Sec. 41. That the provisions of this act shall not be construed to alter, This act not to impair, or repeal any portion of the act passed at the present session enti- ^°J thetaxa et titled "An act to lay taxes for the common defence and carry on the government of the Confederate States," regulating the manner of ascer- taining and assessing the income tax for the year eighteen hundred and sixty-three, and for subsequent years, and the manner of ascertaining, assessing and collecting the tax in kind : Provided, That all valuations Valuations to bo required in ascertaining and assessing the said income tax and tax in kind, made in Confedo- shall be made in Confederate treasury notes. rate notes " Sec. 42 That the Secretary of the Treasury may prescribe regulations Tax payer al- to enable any tax-payer to pay into the treasury, in advance, such sum as! oweli to P a v 'axes he may choose on account of taxes to accrue against him, and to obtain therefor a certificate bearing interest at the rate of five per cent, a year Certificate t» be until his taxes are payable, but such certificate shall not be transferable. £ ive ? iT t . herefor Sec. 43. All bonds required to be executed under the provisions of this ah bonds made act shall be made payable to the Confederate States. payable to Confed- Sec. 44. In no valuation of credits under the provisions of this act, e 1 '^ 15 Statea. shall any credit, upon which the holder will endorse in writing his willing- not t0 ^ e valued at ness to receive Confederate notes in payment, be valued at a higher rate, a higher rate tban a i. . ,„„„ Confederate notes. Approved May 1, 1863. CflAP. LX VIII. — An Act to provide for the transfer of persons serving in the Army to May 1 1863. the Navy. . The Congress of the Confederate States of America do enact, That Transfer of per- all persons serving in the land forces of the Confederate States who shall S0E3 from tho ' and desire to be transferred to the naval service, and whose transfer as seamen °- ' 6 n ' lTa ser " or ordinary seamen shall be applied for by the Secretary of the^Navy, shall be transferred from the land to the naval service: Provided, That nothing Proviso. in this act shall be so construed as to alter or repeal any law now in force limiting the number of seamen. Approved May 1, 18G3. Chap. LXIX. — An Act regulating the granting of Furlovghs and Discharges in Ho*- May 1, -1863. pitals. The Congress of the Confederate States of America do enact, That Rules under sick, wounded, and disabled soldiers in hospitals shall be entitled to fur- wnich soldiers in loughs and discharges under the following rules and regulations: In places hospital entitled to i ii 4i i -4 i °i & . . i. i furloughs and dis- where there are three or more hospitals, ihree surgeons in charge of bos- charges. pitals, or divisions in hospitals, shall constitute a Board of Examiners for BoardofExam- the hospitals to which they belong, whose duty it shall be, twice in each in *™ [° r ^VYr week, to visit said hospitals, and examine applicants for furloughs and dis- duties, charges; and in all cases where they shall find an applicant for furlough unfit for military duty, either from disease or wounds, and likely so to Length of fur- remain for thirty days or upwards, they shall grant- a furlough for such lough, time as. they shall deem him unfit for duty, not to exceed sixty days. Said s ® ° r et ai ' 7 °, r board shall keep a secretary or clerk, who shall issue all furloughs by order rij a u ti e s.° of the board, and shall specify therein the time of furlough, the place of the residence of the soldier, his company, regiment and brigade. 134 FIRST CONGRESS. Sess. III. Chap. 70, 71. 1863. No regulation or Sec. 2. Be it further enacted, That no farther regulation shall of^dVr^oXr bc ''equired of the soldier, and no passport required other than tbanhis furlough, his furlough. Board may re- Sec. 3. Be it further enacted, That the said board maj- rccom- oLa'r 1 ™ e T\''honao- men(i discharges, stating the grounds thereof, which, when ' pr'vW, soldier approved by the Surgeon General or the General commanding the ontitled to dis- army or department to which the soldier belongs, shall entitle charge and trans- n j m to a discharge and transportation to the place of his enlist- ourtation. . , ° L -1- ment or residence. now board eon- s EC . 4. Be it further enacted, That in places where there are but there' are but e ou- two hospitals, two surgeons in charge of a hospital or division or two hospitals, shall constitute a board for the purposes aforesaid; and in places where there is but one, the su v geon in charge, and t"vo assistant surgeons, if there be two, and if not, then, one, shall constitute a No fanlough to board for the purpose aforesaid, and ma} 7 furlough and recommend !f f. r ( . an ' ed "^discharges as aforesaid: Provided, That nofurlou • ■ i L J ■ -i mitted to any j»il mitted, he shall order his removal and commitment to any jau t0 which he niitfht. to which he might have committed him under the first section afbave committed this act. him under the first seeUon. Approved May 1, 1863, CHAP. LXXIX. — An Act to provide for the election of members of Congress for certain May I, 1863. Districts of the State of Louisiana. * The Congrees of the Confederate States of ' America do enact, That Eiectiorofme unless the Legislature thereof shall otherwise provide, the mem- bers uf conges" 5 153 FIRST CONGRESS. Sess. III. Ch. 80. 1863. for districts in Lou- ters of Congress for any district of the State of Louisiana in which an Kuana occupied by e i ec (;j on can not conveniently be held in consequence of the same being; t!ie public onoiny. . J . e jxT 1 occupied wholly or in part by the troops ot the enemy, may, on procla- mation of that fact by the Governor of said State, be chosen by the qualified voters thereof, in such tortious of the State as shall not be so occupied. Time and place Sec. 2. The election provided for in the foregoing section shall be held and mode of con- a t such time and places as may be prescribed by the laws of said State t "a^™ 8 3uch eIec ' now in force, or as may hereafter be enacted, and shall in all respects, not inconsistent with the provisions of this act, be conducted in the mode prescribed by said laws. Appkoved May 1, 1863. May 1, 1863. Chap. LXXX. — An Act to rcpegl certain clauses of An Act entitled "An Act to exempt certain persons from riiilitary service" &c, approved Octubcr 11, 1S62. So much of the The Congress of the Confederate States of America do enact, That a?t of Oct. 11, '62, so muc ]j f the act approved October eleventh, one thousand eight hun- m;iitar™ P scrri°oe ^ re< ^ anc * sixty-two, as exempts from military service "one person, either one person a s as agent, owner, or overseer, on each plantation on which one white agent, owner, or person is required to bo kept by the laws or ordinances of any State, and pfantfUiio'n v- '™ on which there is no white male adult not liable to military service, and twenty negroes re- in States having no such law, one person as agent, owner, or overseer, on pealed. See ante, each plantation of twenty negroes, and on which there is no white male p ' ' adult not liable to military service," and also the following clause in said act, to- wit: "And furthermore for additional police for every twenty negroes, on two or more plantations, within five miles of each other, and each having less than twenty negroes, and on which there is no white male adult not liable to military duty, one peraon being the oldest of the owners or overseers on such plantations," be, and the same are hereby, repealed. Sec. 2. For the police and management of slaves, there shall be ex- W h t • erupted one person on each farm or plantation, the sole property of a.. exempted for the minor, a person of unsound mind, a feme sole, or a person absent from police and manage- home in the military or naval service of the Confederacy, on which there inent of slaves on are £ Wen t_ or more s l a ves : Provided, The person so exempted was em- firms or planta- , , i ,. ' . , r ., . . .F . ., turns. ployed and acting as an overseer previous to the sixteenth April, one Proviso. thousand eight hundred and sixty-two, and there is no white male adult Affidavit re- on sa j(j f arm or plantation, who is not liable to military duty, which fact ^Th" ' shall be verified by the affidavits of said person and two respectable anpiy t» farms or citizens, and^ shall be filed with the enrolling officer : And provided, The piantati o n s on owner of such farm or plantation, his agent, or legal representative, shall which the negroes ma ke affidavit and deliver the same to the enrolling officer, that, after have been placed ,.,. > , , ■, „ P « , , ;. by division from diligent eflort, no overseer can be procured tor such farm or plantation other farms, &c, not liable to military duty : Provided, further, That this clause shall since October 11, no t extend to any farm or plantation on which the negroes have been Owners of slaves P^ ac ed by division from any other farm or plantation since the eleventh to pay into the day of October, one thousand eight hundred and sixty-two : Provided, treasury S 300 iarf ur t]i er) That for every person exempted, as aforesaid, and during the empted. lierS ° n "*' period of such exemption, there shall be paid annually into the public President autho- treasury, by the owners of such slaves, the sum of five hundred dollars, med to exempt g EC , 3, g ucn other persons shall be exempted as the President shall corTain PC districts 11 ^ e sat isfied ought to b*e exempted in districts of country deprived of &q. white or slave labor indispensable to the production of grain or provis- FIRST CONGRESS. Sess. III. Ch. 81. 1863. 159 ions necessary for the support of the population remaining at home, and also on account of justice, equity and necessity. Sec. 4. In addition to the State officers exempted by the act of Octo- State officers ex- tober eleventh, one thousand eight hundred and sixty-two, there shall Q™^ e r ^ " h ol m ^ e also be exempted all State officers whom the Governor of any State may State ma y c i a ; m t0 claim to have exempted for the due administration of the government havo exempted, and laws thereof ; but this exemption shall not continue in any State Hoi y. lon s * nis after the adjournment of the next regular session of its Legislature, un-jj^ 6 ™^ K less such Legislature shall, by law, exempt them from military duty « in the Provisional Army of the Confederate States. Approved May 1, 1863. Chap. LXXXI. — An Act to prevent fraud in the Quartermaster's and Commissary's May 1, 1863. Departments, and the obtaining u.der false pi etence transportation for private pro ■ perti/. Tlie Congress of the Confederate States of America do enact, That Officers charged no officer charged with the safe keeping, transfer or disbursement of with safe keeping, public moneys, shall convert to his own use, or invest in any kind of n °'' g ° no lJ t u to lc c m °~ property or merchandise, on private account, or lend with or without V ert or invest same interest, any portion of the public moneys entrusted to him for safe to their own use. keeping, transfer, disbursement or any other purpose. Sec. 2. That no officer charged with the safe keeping, transfer or dis- Such officers and: bursement of public moneys, or charged with or assigned to the duty of t h 10SB d cl ! ar s i: f d „„,,. purchasing for the government, or any department thereof, shall buy, chasing' for the trade, traffic or speculate in, either directly or indirectly for the purpose government not to. of gain to himself or others by re-sale or otherwise, any article of food bu y» tr ! lde or ^ pec " or clothing or material of which the same is made, or which enters into c i ot hing, Ac., re- or constitutes a part of the same, or any material of war or article what- quired for the ar- soever, which is or may be required to be puixhased for the use of the "*f "J** pr° secu .- ' ., .. J V, Jv" r tion of the war. army or the prosecution oi the war. Sec. 3. No officer shall take a receipt in blank for any article or arti- Officer not to take cles purchased by him for the government or any department thereof; receipt m blank. . and every receipt shall set forth the true amount paid, and on what What receipt to. account ; and when payment is made on account of property purchased, set for ' Q - the receipt shall set forth the name of the person from whom such pro- perty was purchased, and the place of his residence, the thing or things purchased by items, number, weight or measurement, as may be custom- ary in the particular case, the price thereof, and the date of payment. Sec. 4. No officer who is in charge of transportation, or who is em- Officer in ebargo powered to grant the same, shall forward by government conveyance or of transportation, at the expense of government, or to the exclusion or delay of government p° rt y unless P the- freight, any commodity or property of any kind, unless the same belongs same belongs to to the government or some department thereof, except as authorized by the government.. law. Sec. 5. Any officer who shall violate any provision in the foregoing Officer violating- sections, shall, upon a conviction before a court martial or military court, ions^ashiere^ond be cashiered, and placed in" the ranks as a private to serve during the put in the ranks as war : Provided, That nothing herein contained shall impair the civil a private, remedy which the government may have against any officer or his sure- a „ ain ^ t ' offiJeTand ties for fraud, peculation or misapplication of the public moneys his sureties not im- entrusted to him by the government. paired. Sec. 6. Be it further enacted, That any person in the employment or Persons in the service of the government as aforesaid, and all other persons coming ernme'rit' and oti> within the purview of this act, who shall violate any of the provisions ers violating any 160 FIRST CONGRESS. Bess. III. Ch. 82, 83. 1863. of the provisions f the foregoing sections, shall be liable to indictment, and fined in a to indictment 'fine sum not ^ ess tnan one tnous and dollars, and imprisoned not less than one and imprisonment, year, nor longer than five years, to be imposed by the judge or jury trying the cause, according to the course of judicial proceeding in force Civil remedy in the several States : Provided, The provisions of this act shall in no against officer and wise interfere with or impair the civil remedy which the government his suieties, and ma _ jj aYe a p- a inst any of said officers or their securities or employees for Or II Br 1 * inr rf fLQ Q^ ± *r Ac., not impaired! frauds, peculations or misapplication of the moneys entrusted to them Conservators f respectively, by the Confederate States : Provided, also, That all con- the peace may re- servators ~of the peace, who, by the laws of the several States, have cognize offenders. j ul -; sf li c tion to commit or bind over offenders for breaches of the criminal laws of the State in which they may reside, shall have power to commit or bind over in a sufficient recognizance offenders against the provisions of this law, to appear at the next term of the district court of the Con- federate States, within the jurisdiction of which the offence was com- mitted, for trial, in the same manner and under the same rules as if such Judges of Con- preliminary trial were had before the judge of such district court, and federate courts to the judges of the Confederate courts having jurisdiction of the offences give this »«'_ «j defined by this act shall, at the commeneement of each session of their juries. respective courts, give this act and its provisions specially in charge to the different grand juries. Approved May 1, 1863. May 1, 1°63. Chap. LXXXII. — An Act tn change the place of holding the District Covrt for the • Western District of Texas. District Court fcr The Congress of the Confederate States of America do enact, That * h . e . w ® 3t m rn Dls ~from and after the passage of this act, the regular place for holding the lie held at Corpus the District Court for Mie Western District of Texas shall be at Corpus Christi. Christi, in the county of Neuces, and the judge of said court is hereby Order for there- authorized and empowered to make the necessary orders for the removal moval of the re- Pjl i p • -i ^ cords of said court. or tne records of said court. Approved May 1, 1863. May 1, 1803. Chap. LXXXIII. — An Act in relation to the receipt of Counterfeit Treasury Notes oy puhlic officers. Power given to 2 he Congress of the Confederate States of America do enact, That Secretary of the if th e treasurer, any assistant treasurer, or depositary of moneys of the tie Treasurer and Confederate States, or any clerk in the office of such treasurer, assistant certain other offi- treasurer or depositary, or collector of taxes shall, prior to the first of eers from liability January, one thousand eight hundred and sixty-three, in the course of reeeipt°by them of^e transaction of the lawful business of such office, have received in counterfeit trcasu- payment, or in any authorized deposit in such office, any counterfeit or ry notes. forged treasury notes, and shall establish by proof to the satisfaction of the Secretary of the Treasury, that the receipt of any such counterfeit or forged treasury note was not the result of a want of due diligence on the part of such officer, nor caused by his neglect, carelessness or want of attention to his duties, said Secretary shall have power to Relieve such officer from liability on account of any counterfeit forged treasury notes so received. Approved May 1, 1863. . FIRST CONGRESS. Sess. III. Ch. 84, 85. 1863. 161 t Chap. LXXXIV. — An Act to provide for the appointment of Military Storekeepers in May 1, 1S63. the Provisional Army of the Confederate Stated. • The Conqress of the Confederate States of America do enact, That Appointment of ^ . -, J , J , . ■/ . . "i«j i c military storekeep- the President be authorized to appoint as many military storekeepers ot erg of ordnance in ordnance in the Provisional army of the Confederate States as may be t h e Provisional deemed necessary, not to exceed in all eight storekeepers, four with the Army, pay and allowances of a captain of infantry, and four with the pay and Pay and a u. ow . allowances of a first lieutenant of infantry. ances. Sec. 2. Be it further enacted, That military storekeepers of the Bond, first class so appointed shall be required to give bonds in the sum of twenty thousand dollars, and those of the second class in the sum of ten thousand dollars when charged with the disbursement of funds. This act shall be in force from and after its passage : Provided, That no one Who may be ap- shall be appointed under its provisions except officers without commands, pointed, or officers or privates who have performed meritorious services in the field or have become incapacitated by wounds or sickness for active service. Approved May 1, 1863. Chap. LXXXV. — .An Act to create a Provisional Navy of the Confederate States.'] May 1, 1S63. Ihe Congress of the Confederate States of America do enact, There Provisional Na- shall be a Provisional Navy of the Confederate States, the officers of vy established: ap- which shall be appointed by the President, by and with the advice and £°*° mcn consent of the Senate, and hold their commissions during the present war. All officers appointed from the regular navy to the provisional Rank of officers , „ ' . (f n j.- ix. & i j.- J -i- j l appointed from the navy shall have, at its formation, the same relative position and .rank regu i ar to the Pror they held in the regular navy. . visional Navy. Sec. 2 All the warrant officers who may be fit for active service, and Wan-ant and get- all the petty officers, seamen, ordinary seamen, landsmen, boys, firemen, £ officers, seanien, coal heavers, and employees of every description, and all the vessels, armameDt and 'ma- armament and material of every description belonging to the navy, shall, terial belonging to so far as may be deemed necessary by the President, be considered as * he ? r f ry h traDS - transferred to and as forming part of the Provisional Navy ; and the visional Navy. President is hereby authorized to appoint such additional officers, and President may to employ such petty officers, seamen, ordinary seamen, landsmen, boys, appoint and em-- firemen, and coal heavers, as he may deem necessary. g ce j S EeameI1) &<.. Sec. 3. When an officer of the regular Navy is appointed to the Pro- Eankihthe reg* visional Navy, such appointment shall not alter or affect his rank or uIar Navy nQt._a.iV position in the regular Navy. SW^I Sec. 4. All commissioned officers of the regular Navy shall be ap- visfonal Navy. pointed by the President, by and with the advice and consent of the Commissioned Senate, whenever, in his judgment, the public service requires their *™j y a»oM- appointment, and in such numbers as he may think necessary, to the ed by the P^esi- following ranks and grades, viz : Admirals, Vice-Admirals, Re,ar»Adnii- dent, rals, Commodores, and to such other ranks and grades as may exist in R anksand £ rall<; 3-. the regular Navy. Sec. 5. All questions in regard to the assimilate^ rank between Qu-wtj&na. m rer officers of the Provisional Army and Provisional Navy arid, between officers f»nk ^dbyre^ of the Regular Navy and Provisional Navy shall he fixed by regulation, ulation. * Sec. 6. Officers of the Provisional Nayy shall be paid as follows: Pay ; of officers of Admirals, the same as is now fixed by law for Admirals in the regular the Provisional. Navy ; Vice-Admirals and Rear-Admirals the same as is now fixed by Nav ?/- aw for flag officers in the regular Navy ; Commodores^ the same as. is 162 FIRST CONGRESS. Sess. III. Ch. 86, 87. 1863. now fixed by law for captains in the regular Navy. All other ranks, grades and persons the same that similar ranks, grades and persons receive in the regular Navy. Same laws, &c, Sec. 7. All laws and regulations for the government of the regular to apply to the N ayy shall apply to the provisional Navy. Provisional Navy J rr J * J that apply to the APPROVED May 1, 1863. regular Navy. ■ May 1, 1S63. Chap. LXXXVI. — An Act to amend An Act entitled " An Act to better provide for the Sick and Wounded of the Army in Hospitals," approved September 27, 1862. Commutation flie Congress of the Confederate States of America do enact, That Sons' of soldiers in the commutation value of rations of sick and disabled soldiers of the the hospitals. army shall, from and after the passage of this act, be fixed at one dollar Act of Ser. 27, ana twenty-five cents each, instead of one dollar, as provided in the first 1S62, (ante, p. 63, section of the above recited act, and that the provisions of this act, and ch. 17.) and this the above recited act, approved September twenty-seventh, one thousand to apply to all sick eight hundred and sixty-two, shall be so construed as to apply to all and disabled sol- sick and disabled soldiers of the army, whether in hospitals or other diers m hospitals places, used in canip or in the field as hospitals, and that it shall be the as hospitals. 03 " 36 duty of the Surgeon General, under the direction of the Secretaiy of Surgeon general War, to prescribe such rules and regulations in his department as will to prescribe rules secure to all sick and disabled soldiers the benefit of the provisions of solders "the benefit ^ s anc ^ *' ne act to which this is an amendment : Provided, That twenty- of this act. five cents for each ration so commuted shall not be drawn or appropriated until the Secretary of War shall deem the same necessary to purchase suitable supplies for the use of the sick and disabled of the army. Pay of laun- g EC _ 2. That the pay to be hereafter allowed to all laundresses in hospitals or other places, in the service of the Confederate States, shall Rations and h e twenty-five dollars per month, with .rations and quarters, instead of quarters. the pay now allowed by law. Surgeon General Sec. 3. That in addition to the hospitals now established, it shall be may establish oth- the duty of the Surgeon General to establish, at convenient and suitable venient' points°on P°i n * s * location on the different railroad routes, sueh other hospitals railroad routes. as may be necessary to furnish quarters and rations to sick and disabled soldiers who may be permitted to return home on furlough, or after an To be designated honorable discharge from the military service, and the hospitals so estab- as way hospitals. ]i s hed shall be known and designated as way hospitals, and shall be and under what furnished with suitable bedding and provisions, and in every respect be rules. under the same rules and regulations of other hospitals. Approved May 1, 1863. May 1, 1S63. Chap. LXXXVII. — An Act to authorize the President to appoint officers in the Nitre " * Bureau and in the Engineer Troops during the recess of the Senate. riz^toa^dnfof The Con V ress °f tlle Confederate States of America do enact, That fleers in the "Nitre the President be, and he is hereby, authorized to appoint officers in the Bureau and in the Nitre Bureau and in the Engineer troops during the recess of the Senate, Engineer troops i be confirmed by the Senate at its next session, and the commissions of ofttiif Senate. the officers so appointed shall expire at the end of the next session of "When commis- the Senate, unless the same be confirmed. clTtol*"" Approved May 1, 1863. FIRST CONGRESS. Sess. III. Ch. 83, 89, 90. 1863. 163 Chap. LXXXVIII.— An Act to establish the Flag of the Confederate States. May 1, 1S63. . The Congress of the Confederate States of America do enact, That Fla ? ° f the C ' s - the flag of the Confederate States shall be as follows : the field to be es a white, the length doubfe the width of the flag, with the union, (now used as the battle flag,) to be a square of two thirds the width of the flag, having the ground red; thereon a broad saltier of blue, bordered with white, and emblazoned with white mullets or five pointed stars, corres- ponding in number to that of the Confederate States. Approved May 1, 1863. Chap. LXXXIX. — An A&t to provide for the Payment of the Interest on tlic Removal May 1, 1SC3. and Subsistence Fund due the Cherokee Iadictns in North Carolina. ■ The Congress of the Confederate States of America do enact, That Payment of in- the Secretary of the Treasury cause to be paid to those of the North ***??* t0 ^%f r % -,..,,,•'_,. * ,. . , r . Indiana in JNur.il [No. 5.] — Joint resolution on the subject of retaliation. May 1, 1863. Resolved by the Congress of the Confederate States of America,, In ffi Commi f sa t l° n e _ response to the message of the President, transmitted to Congress at the not t0 b e (j e _ commencement of the present session, that, in the opinion of Congress, livered to State au- the commissioned officers of the enemy ought not to be delivered to the thorities, but all authorities of the respective States as suggested in the said message, JJ^'tL the Con- but all captives taken by the Confederate forces ought to be dealt with federate Govern- and disposed of by the Confederate Government. ment. Sec. 2. That, in the judgment of Congress, the proclamations of the Pre- Proclamations of sident of the United States dated respectively September twenty-second, -p 6 g r ^n dottier eighteen hundred and sixty-two, and January first, eighteen hundred measures of that and sixty-three, and the other measures of the Government of the Government r e - United States and of its authorities, commanders and forces, designed 5S^[ B ^a - 8 ™y or tending to emancipate slaves in the Confederate States, or to abduct be repressed by re- such slaves, or to incite them to insurrection, or to employ negroes in taliation. war against the Confederate States, or to overthrow the institution of African slavery, and bring on a servile war in thes^ States, would, if successful, produce attrocious consequences, and they are inconsistent with the spirit of those usages which in modern warfare prevail among 168 FIRST CONGRESS. Sess. III. Res. 6. 1863. A civilized nations ; they may, therefore, be properly and lawfully repressed by retaliation. thorizod to rotali- ^ec. ^- That in every case, wherein, during the present war, any ate for every vio- violation of the laws or usages of war among civilized nations shall be, lation of the laws r has been, done and perpetrated by those acting under the authority on tne ag part°of The °^ ^e Government of the United States, on the persons or property of enemy. citizens of the Confederate States, or of those under the protection or in the land or naval service of the Confederate States, or of any State of the Confederacy, the President of the Confederate States is hereby authorized to cause full and ample retaliation to be made for every such violation, in such manner and to such extent as he may think proper. Commanding, Sec. 4. That every white person, being a commissioned officer, or ^5 an l!. lns or ■ actinsf as such, who, durine' the present war, shall command neeroes or ing negroes in . ° ' * . , r* r> •* o -i-in arms against C. S. mulattoes in arms against the Confederate States, or who shall arm, train, declared to be in- organize or prepare negroes or mulattoes for military service against the C ur DS t' Ser ln " Confederate States, or who shall voluntarily aid negroes or mulattoes in any military enterprize, attack, or conflict in such service, shall be deemed j, ... as inciting servile insurrection, and shall, if captured, be put to death, or be otherwise punished at the discretion of the court. Punishment o f Sec. 5. Every person, being a commissioned officer, or acting as such commissioned offi- ln the service of the enemy, who shall, during the present war, excite, servile insurrec? attempt to excite, or cause to be excited, a servile insurrection, or who tion or rebellion, shall incite, or cause to be incited, a slave to rebel, shall, if captured, be put to death, or be otherwise punished at the discretion of the court. Offenders to be Sec. 6. Every person charged with an offence punishable under the tried before a niili- preceding resolutions shall, during . the present war, be tried before the ary eour . military court attached to the army or corps by the troops of which he shall have been captured, or by such other military court as the President may direct, and in such manner and under such regulations as the Presi- dent shall prescribe, and, after conviction, the President may commute commute 'u ™ Q y tne punishment in such manner and on such terms as he may deem ment. proper. Negroes and Sec 7. All negroes and mulattoes who shall be engaged in war, or be ■u-ms a-ainstTs" 1 taken in arms a S ainst tne Confederate States, or shall give aid or com- ic, to°be deliver- fort *° the enemies of the Confederate States, shall, when captured in ed to the authori- the Confederate States, be delivered to the authorities of the State or ties of the State or gt a tes in which they shall be captured, to be dealt with according to the captured; how to present or future laws of such State or States, be dealt with. Approved May 1, 1863. ■May 1, lbbS, ["So, 6.] — Joint resolution to provide for the payment of certain accounts of the Acting Quartermaster and other queers of the Indian Troops, Quartermaster Eesolved by the Congress of the Confederate States of America, General authorized m , ., „ * /-, i t i i »i to pay certain ac- -fnat the Quartermaster General audit and pay the accounts of the counts of the act- Acting Quartermaster and other officers of the Indian troops, for camp ™d ^"'-^offic"* uten ' norse equipments, clothing, ordnance, and ordnance stores furn- of Indian troops, ished by Jones and Thebo and R. M. Jones, for the use of said troops, upon the bills of particulars herewith filed, amounting to eleven thou- Proviso. sand two hundred and sixteen dollars and seventy-five cents : Provided, That said accounts have been examined and approved by Brigadier General Albert Pike. Approved May 1, 1863. FIRST CONGRESS. Sess. III. Res." 7, 8, 9, 10. 1863. 169 [No. 7.] — Joint resolution of thanks to Brigadier General A T . B. Forrest and tlie officers May 1, 1863. and men under his command. Resolved by the Congress of the Confederate States of America, Thanks o_f Con- That the thanks of Congress are eminently due, and are hereby, cordially f^eraiN.K For- given to Brigadier General N. B. Forrest, and the officers and men rest, and the offi- under his command, for gallantry and successful enterprize during the cers and men un- present -war, and especially for the daring and skill exhibited in the cap- der his commanf • ture of Murfreesboro', on the 13th of July last, and in subsequent bril- liant achievements. Approved May 1, 1863. [No. 8 ] — Joint resolution of thanks to Major Oscar M. Watkins and the officers and jl a y 1 1S63. men under his command. Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress are due, and are hereby tendered to Major S™ S5 M ° ^^j"*" Oscar M. Watkins, and the officers and men under his command for the anl i the officers and signal victory achieved over the naval forces of the United States, at men under h i s Sabine Pass, on the twenty-first of January, eighteen hundred and sixty- command. three, resulting in the dispersion of the blockading squadron of the enemy, and the capture of two of his gunboats. Approved May 1, 1863. [No. 9.] — Joint resolution of thanks to General G. T. Beauregard and the officers and men of his command, for the repulse of the Ironclad Fleet of the enemy from the harbor May 1, looa. of Charleston, on the 7th of April, 1863. Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress are eminently due, and are hereby most £ rcs ^ B g au>e ™jj cordially tendered to General G. T. Beauregard, and the officers and a n & the officers men of his command, engaged in the affair, for their brilliant and and men of his signal defeat of the ironclad fleet of the enemy, in the harbor f comm ' Charleston, on the seventh of April, one thousand eight hundred and sixty-three; Resolved, That the President be*requested to communicate this reso- President to lution to General Beauregard and his command. ™™" t0 tbis Approved May 1, 1863. [No. 10.] — Joint resolution of thanks to General John H. Morgan, officers and men of May-1 1863. his command. . Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress' are due, and are hereby, tendered to f^* *° Motu! General John H.Morgan, officers and men of his command, for their ar ,d the officers and varied, heroic and invaluable services in Tennessee and Kentucky im- men of his com- mediately preceding the battles before Murfreesboro', services which mand - have conferred upon their authors, fame as enduring as the rocords of the struggle which they have so brilliantly illustrated. Approved May 1, 1863. 170 FIRST CONGRESS. Sess. III. Res. 11, 12. 1863. May 1, 1S63. [No. 11.] — Joint resolution of thanks to General Wheeler and the officers and men of his : • command. Thanks erf co . n " Resolved, That the thanks of CongTess are due, and are hereby, ten- Seneral Wheeler dered to Brigadier General Wheeler and the officers and men of his and the officers and command, for his daring and successful attacks upon the enemy's gun- men of his com- ^ oa t s and transports in the Cumberland river. uiand. Approved May 1, 1863. May 1, 1863. [No. 12.] — A joint resolution of thanks to the officers and soldiers engaged in the defenc e : — ■ of Fort McAllister, Georgia. Thanks of Con- The Congress of the Confederate States of America do resolve, gross to the officers That the thanks of Congress are due, and are hereby, tendered to the "a»ed in the de- officers and soldiers engaged in the defence of Port McAllister, Georgia, t'oiice of Fort Mc- on the first of February and third of March last, for the gallantry and Allister. endurance with which they successfully resisted the attacks of the iron- clad vessels of the enemy. Secretary of Resolved further, That the foregoing resolutions be communicated by War to communi- the Secretary of War to the General commanding the Department of Hon thlS r6S0lu " South Carolina, Georgia, and Florida, and by him be made known in appro- priate General Orders, to the officers and troops to whom they are ad- dressed. Approved, May 1, 1863. INDEX TO THE FOREGOING PUBLIC LAWS AND RESOLUTIONS OF THE CONFEDERATE STATES. Absence, officers or soldiers without leave to receive no pay, length of, to be stated on the muster and pay rolls, deduction of pay for, forfeitures incurred by commanders of com- panies for failure to note, officers required to certify absence on their pay accounts, Accounts, to be kept at the treasury of all moneys received for taxes, certain accounts of acting quartermaster and other officers of Indian troops to be paid,... Agents, compensation of route and special agents of the post-office department, Agricultural Products, tax on, 115, Alabama, amount overpaid on account of the war tax of 1862 to be Ascertained and refunded,.. to be paid for the steamer Florida, Apotliecaries, tax on, Appeals, from erroneous or excessive valuation or enumerations district collector to hear and determine ap- peals, to be made in writing, and what they shall state, from decision of the Commissioner of Pat- ents to state the grounds of appeal in writing, commissioner to send up the statement with the other papers, Appointments, general officers not authorized to apppint the officers ef regiments and battalions provided for By the act of Oct. 11, 1862, eh. 39, ?2 of officers of volunteer navy, of chief constructor of the navy, of clerks to the commandant and quarter- master of the marine corps, , ', Appointments, (continued.) , 5 preference to be given in making, to certain I clerkships in the treasury department,... 133 \ of military storekeepers of ordnance, 161 10g ? of officers in the regular and provisional \ navy, ]fll 159 ? of officers in the nitre bureau and in the en- 109 i gineer troops during recess of the Senate, 162 '/ of commissioner of taxes, 140-141 10g < of State and district collectors and assessors of taxes 141,142 of disbursing clerk for office of commissioner of taxes,....' 152 Appropriations, i 51 ? to meet increase of pay of certain officers and employees of the government, 93 in treasury department, 93 ,, in war department, 93 l # in post office department, 93 i in navy department, 93-94 ins S ^ or *k® support of the government, from I Feb. 1 to June 30, 1863, 94-97 ,,, / legislative, 94 '> members and delegates of the s House, 94 £ officers, clerks, Ac, of the House,. 94 y..i contingent expenses of the House, 94 11 * i members of the Senate, 94 / officers, clerks, 'Ac, of the Senate, 94 11° ? contingent expenses of the Sen- t ate, 94 ^ executive, 94 !*5 i president, 94 J Vice-president, 94 1*5 ? private secretary and messenger of / the president, 94 14£ i private secretary of the Vice-Pres- > ident, 94 > contingent and telegraphic expen- H" s ses of the executive office, 94 £ treasury department 94 H" J secretary's office, 94 > contingent expenses, 95 \ interest on public debt, 95 ? treasury notes, Ac, 95 / transfer of funds, 95 110 4 war department, 95 HI ] secretary's office, 95 131 £ contingent expenses, 95 > t quartermaster's department, 95 132 -> pay of the army, 95 INDEX. Appropriations, (continued.) • ( transportation of troops, stores, ] purchase of horses, lumber, &c, 95 J horses killed in battle, 95 I property pressed into the service,.. 95 j sustenance of prisoners of war, 95 < bounty, 85 ' officers on duty in certain offices,.. 95 t subsistence stores and commissary ) property, 95 / ordnance service in all its branches, 95 ) pig and rolled iron, 95 j nitre, 95 J engineer service,...,.. 95 j private physicians, 95 i nurses and cooks, 95 s hospital stewards, 96 I matrons, 96 j ward masters, 96 < hospital laundresses, 96 ( medical and hospital supplies, 96 i military hospitals, 96 } navy department, 96 i secretary's office, 96 ( incidental and contingent expenses, 96 i pay of the navy, 96"/ provisions and contingencies in the ? paymaster's department, 96 ' iron-clad and other vessels, 96 ' ordnance and ordnance stores, 96 ', nautical instruments, books and \ charts, 96 \ equipment and repair of vessels,.. 96 ', fuel for steamers, navy- yards and > t stations, 96 ' t contingent enumerated, 96 ( surgeon's necessaries, 96' marine corps, 96 > state department, 96 1 secretary's office, 96 j consuls and commercial agents,... 96 ) commissioners and secretaries, 96 ' incidental and contingent expenses ' of foreign intercourse, 96 !< necessities and exigencies, 96 ! j justice department, 96 f attorney general's office, 96 > incidental and contingent expenses, 96 I superintendent of public printing, j clerk and messenger, 96 J post-office department, 97 >, office of Postmaster General, 97 ! . incidental and contingent expen- ' ses, 97 / miscellaneous, 97 ( rent of executive buildings and / President's house, 97 J telegraph lines,... 97 / Arizona territory, 96-97 / printing, Army, (continued.) surgeon's necessaries, 139 \ certain North Carolina troops to be paid marine corps, 13s) j from time of enlistment, 136 state department, 139 ', transfer of persons serving in the army to secretary's office, 139 ' f the navy, 153 incidentalandcontingentexpenses, 139 i Articles of War, commissioners and secretaries, 139 <; articlo XX of the, prescribing the punish- commercial agents, 139 f ment of officers and soldiers for desertion, justice department, 139/ amended, 106 attorney general's office, 139 > Assessments of Taxes, incidcntalandcontingentexpenses, 139 / when to be made, 115-120 superintendent of public printing, ^ , how, and by whom to be made, H2-143 clerk, &c 139, appeal from erroneous or excessive assess- post-offico department, 139' monts, 145 postmaster general's office, 139 ', collector to hear and determine appeal, 145 incidental expenses, 139 { what question shall be determined on ap- telegraph lines, 139 J peal, 145 miscellaneous, 139 j appeals to be in writing, and what they Arizona territory, 139 J shall state, 145 printing, &c, of executive depart- ( Assessors of Taxes, ments, 139 j appointment of, 142 paper for same, 139 J oat h of office, a 142 judges, attorneys, Ac, in Indian J certificate of oath to be given to collector, 142 territories, '. 139 ; penalty for failure to take oath, 142 rent of executive buildings and i penalty for'failurc to perform duties of his president's house, 139 S office, 144 further appropriations for the support of the allowance to, where tax-payer renders false of the government, 139-140 ] statement of income and profits, 122 war department, 139 J may agree with tax payers upon assessment contingent expenses of the army,. 139 J ot - OI . ops an( i va [ ue f tno tithes, 123 additional clerks, .• 140 ' to transfer estimates of articles due as a tax contingent expenses of the adju- J in kind to post quartermasters, 124 tant and inspector general's i f t o deliver estimates of incomes and state- office 140 j ments of taxes to the collector and take engineer service 140 j his receipt, 125 Indian service, 140, when they may enter premises and make hospital clothing, 140 , lists of articles liable to taxation,.143-144-150 alcoholic stimulants, 140, compensation, 152 medical and hospital supplies, 140 fol . twt her duties of, see laxes. ordnance service, 140 ; Attorney General, miscellaneous....... _. 140 required to granta certificate of autentioa- salanes ot officers, AUorney ^ r fund^'g^rtVeasurv'notes';.::::.'::::.' i« \ fee f '' or d ,™ wins indicrfnents ° r crim!nai in - „. £ ° „ .,,. . % ' n ,, / formations,. 127 fire proof vaults and rooms for the > ,. . . , ,. ' ..., , . „ ' ,,. , , . „ q 140 '' district attorneys entitled to fees established „ •*'"? V'*Ic y'"T>'"i.' f by the laws in force prior to the act of rents, &o of post-office for Rich- , ' i> ■ mond City, 140 ^ . * ' ,. e 3 . ., , " . , m •" > - maximum compensation of district attor- Artzona Jerntory, , > r • ? * -i ( riflvs appropriations for,....: 96-139 ; neys, 133 to make return of fees and pay excess Army bee Engineer 2 r oops into the treasury, .. 133 officers or privates in, elected or appointed / ^ ax on -^jg to certain civil offices, to be discharged < Auctioneers from service, 105 S , ' j.* minors allowed to hold commissions in the, 108 - t ' officers and soldiers absent without leave to ? receive no pay, 109 / ' J>. length of absence to be stated on the mus- i t> i ™« ter and payrolls, 109/ ' -...g deduction of pay for absence, 109 l ? j, , ' forfeiture incurred by commanders of com- !> * _ lfi . panics for failure to note such absence,... 109 £ „ tax 0XV J"" ',"X"m'"' what facts officers are required to certify on J Beauregard, general G. ?., their pay accounts, 109 £ thanks of Congress to, and to the officers officers of regiments and battalions under ', „.„. and men ot his command, 169 the act of Oct. 11, 1802, ch. 39, I 2, to bo ' Billiard Rooms, elected, 110-111 ', tax on, 118 commutation for clothing allowed the mili- i Blockade, tia in the service of the Confederate > employment of pilots on vessels running States............. 131 \ the, 105 officers, non-commissioned officers and pri- I Bonds, vates not legally mustered into the ser- i quartermaster's may be required to give vice to receive their pay, 136 ; new bond, 134 3V INDEX. Bonds, (continued.) of military storekeepers of ordnance, 161 of State collectors of taxes, 141 \ of district collectors of taxes, 141 ' where to be filed, ^* S remedy on official bond of collector in case i of default of deputy, , , 150 ' bond of deputy to be available to heirs, &c, of collector in case of deputy's default,.. 150 S all bonds executed under £he tax act of May 1, 1863, made payable to the Con- ', federate States, -, 153 f , of disbursing clerk for office of commis- sioner of taxes, * 152 l , Bowling Alleys, tax on, US j Brewers l . ' tax on, , , 117 { Brokers, tax on, „ •... 118; Brunswick and Albany Railroad Company, * provision for the relief of, 107 ;i acceptance of*relief held as relinquishment X of claim of, against the Confederate States for compensation for the use of \ their railroad, , .., 108 ? Busi7iess, I registration of, in order to its taxation, 115 ? within what time to be made, , 115 ? Bpecifio tax to be paid at timo of registry... 116 i when new registry required, 116 £ Butchers, i tax on, , ,.. 118 ;, G. \ Cattle Brokers, tax on,.....! ,, 118 £ Cherokee Indians, payment of interest to, in North Carolina, lt>3 ,' Circus, tax on, IIS : Clerks, appointment of, to sign bonds and certifi- X cates of stock, , 137 \ compensation, 97 j who may be employed as, by quartermas- ters and commissaries, 114-115 ? increase of pay to soldiers detailed to per- ? form duties of,..,., .,. 12T \ principal clerks of the war tax, treasury \ notes and coupon bureaux raised to the X grade of chief clerks, „ 135 X salaries and duties, „ 135$ additional clerks authorized in the war tax i and produce loan offices, and in the trea- > sury note and coupon departments, 135 I salaries of clerks at Columbia to be the same as those at Richmond, 135 j in appointment of certain clerks, preference - I to be given to males not liable to military \ duty, and to females whose labor is ne- cessary for their support, 135 f board of examiners for hospitals to keep a S clerk, • 153 j his duties - 153 < allowed commissioner of taxes, 141 ' disbursing clerk for his office, 152 ; Clothing, commutation for, allowed the militia in the service of the Confederate States, 131 \ claims for commutation to be settled by se- \ cond auditor, with the approval of the j comptroller, 131 ' Clothing, (continued.) to be issued to enlisted men of the navy,.,, 132 buying, trading or speculating in by cer- tain officers and others prohibited and punished, „ 159 Collection Districts, sub-division of States into; how regulated, 141 Collectors of Taxes, State and district collectors, how appointed, 141 their general duties, 141 bond, 141 oath of office, 141 district collectors may appoint deputies; authority of deputies,..-.., ™ 142 may revoke appointment of deputies and require bonds, &c, 142 State collectors to report delinquent district collectors, rt 149 to prosecute for recovery of taxes and forfeitures, 150 property of, bound by statutory lien for mo- neys received,...,., , 147 deputy authorized to act as collector in case of sickness, death, Ac, of the collector, 150 State collectors to classify details of tax,.. 151 compensation of State collectors, 141 of district collectors, ... 152 of deputy district collectors, 142 as to particular duties of, see Taxes. Commissaries, not, to employ as clerks persons liable to military service, . 114 persons may be detailed from the ranks for such service,.,... 115 office of regimental commissary abolished and duties devolved on regimental quar- termaster, 134 commissary sergeant may be detailed and assigned to the regimental quartermaster, 134 his duties and pay, 134 drawing of supplies by regimental quarter- masters acting as commissaries, 134-135 1 sales to officers by brigade commissaries,... 135 commissaries permanently detaehed from divisions, «fcc, to cease to be officers, and names dropped from the rolls,... 135- names of, retained and dropped from the rolls t,o be communicated to the chiefs of subsistence, 135 Commissary Department, appropriations for, 95-1 3S prevention of fraud, embezzlement, trading or speculation on the part of officers and others in, 159-160 penalty, 159-160 civil remedy not impaired, ,.,,.159-160 Commissioner of Taxes, office of, created in the treasury depart- ment 140 president to appoint, 14l>-141 salary, 141 duties, 141 clerical force allowed in his office, 141 may prescribe regulations tor deposits u& money collected for taxes, .*. 149 disbursing clerk for his office. 152 authorized to establish rules and regula- tions to carry into effect the act for the assessment and collection of taxes, 152 to frame instructions as to details, 152 may .extend time allowed for performance of duties when the same' is found to be insufficient, , 152 to extend the time for making lists and re- turns in certain {States and localities, 152 INDEX. tu what jail commissioners of district courts may commit or remove prisoners, 157 Commission Merchants, tax on, 118 Commutation, for clothing allowed the militia in the ser- vice of the Confederate States, ,.,.. 131 claims for, by whom to be settled, 131 commutation value fixod of rations of sol- diers in the hospitals or places used as such, , * 162 of punishment for inciting servile insurrec- tion or rebellion,... .,...-. Ib'S Compensation, of clerks to sign bonds and certificates of stock, '. 97 of officers and enlisted men of engineer troops, *.... 99 of quartermaster general, 99 of commissioners apointed to fix on prices to be paid for property impressed for the public use, 103 I to owners of property impressed or taken ( for the public use, 102-104 > •of register, draughtsman, and an additional / clerk in the navy departmeat, *-.,.... 105 ^ leave of absence pay allowed certain officers ) of the navy and marine corps who re- ? signed from the navy and marine corps ,> of" the United States, 106 '> of route and special agents of the post-office \ department, 108 j officers or soldiers absent without leave to j receive no pay, 109 \ deduction of pay for absence, 109 \ of officers and crew of the volunteer navy, 112 \ for destroying vessels in the United States service and for capturing prisoners on such vessels,.., , of officers of the nitre and mining bureau, increase of extra pay to soldiers detailed to perform the duties of clerks, act of October 13, 1S62, increasing the pay of certain officers and employees in the exocutive and legislative departments,*. benefits of said act to enure to the temporary as well as permanent offi- cor's and emploj'ees, 130 ) 'disbursing clerks of the departments to have j the additional pay allowed by the act of ( May 16, 1861, k 130 I increase of pay of master's mates in the ? navy, 131 > of chief constructor of the navy, 131 < •of clerks to the commandant and quarter- t master of the marine corps, 132 J maximum compensation allowed district at- i torneys, 133 \ salaries of clerks of certain bureaux in tne J treasury department, 135 < salaries of clerks at Columbia to be the j same as those at Richmond, 135 I officers, non-commissioned officers and pri- I vates not legally mustered into the ser- < vice to receive their pay, 136 I certain North Carolina troops -to be paid / from time of enlistment, 136 ; pay of non-commissioned officers, musicians > and privates employed or detailed on de- l tached service,....* ... 155 > pay and allowances of military storekeep- £ ers of ordnance, .* 161 ! } pay of officers of the provisional navy, 161 \ pay of laundresses in hospital?, 162 ■ \ 113 / 114 127 130 ; Compensation, (continued.) of commissioner of taxes 141 of State and district collectors of taxes,141-152 of assessors of taxes, 152 of disbursing clerk for the office of commis- sioner of taxes, 152 Confectioners, tax on,. 119 Congress, for regulations for holding elections for delegates to, from Indian nations, see Elections, and,*- , ..154-155 election of members of, for certain districts of the State of Louisiana, 157-1-5S appropriations for members and officers of the two houses of, 94, 136-137 for contingent expenses of, 94, 136-137 Conservators of the Peace, may commit or recognize offenders under the act of May 1, 1863, to prevent fraud in the quartermasters' and commissarys' departments, ;.'; ..... 160 Copy-Rights, rights secured to citizens of the Confede- rate States who obtained copy-rights in books, the fees estab- lished by the laws in force prior to the act of March 10, 1861 133 to make return of fees and pay excess over S5000 into the treasury, 133 Fiduciaries, answerable for all things required in order to assessment of property, &o., under their control, and the taxes thereon, 125 indemnified for payment of taxes, 126 Fines, Forfeitures and Penalties, forfeiture incurred by commanders of com- panies for failure to note absence of offi- cers and soldiers without leave, 109 forfeitures to owners, Ac, of vessels of the volunteer navy making captures, 112 imposed or incurred under the act for the assessment and collection of taxes, how sued for and recovered, 150-151 penalty for extortion by collectors of taxes and their deputies, 150 Flag of the Confederate States, established, '. 163 Food, buying, trading or speculating in, by cer- tain officers and others prohibited and punished, , 159 Food, (continued ) production of articles of, recommonded by Congress, 166 President requested to issue proclamation urging the people to guard against a short crop, 167 Forfeitures. See Fines, Forfeitures and Penalties. Foreigners, tax on incomes of, ..121 Forger)/ and Counterfeiting, of seal of the Confederate States, or of any department thereof, 133 of office papers or records, bonds, coupons or other papers, 133 fraudiilently fixing impression of any such counterfeit or genuine seal, 133 filling up, signing or altering office papers, records, bond 5 , coupons or other papers, 134 possessing or concealing, Ac, impression or print of any genuine plate or engraving, stamp or die 134 forging assignment or endorsement, or sig- signature to any such paper 134 or passing, uttering or publishing any such paper, 134 imprisonment and fine for committing any of the above offences, 134 act to apply to all seals, bonds and other papers, whother now or hereafter author- ized by law, 134 repugnent provisions in former laws repeal- ed, except $ 21 of the act of August 19, 1861 ' 134 offences provided for in former acts punish- ablo according to said acts, 134 Forrest, General N. B. thanks of Congress to, and to the officers and men under his command, 169 Fort McAllister, thanks of Congress to the officers and sol- diers engaged in the defence of. 170 Fraud, in the quartermaster's and commissary's departments, how punished, 159-160 civil remedy against officers and their sure- ties for frauds, peculations, <£c, not im- paired, 159-160 Fuel, appropriation for, for steamers, navy yards and stations, 96, 139 Fugitives, • \ rewards for the apprehension of, 126 Furloughs and Discharges, rules under which soldiers in hospitals en- titled to, ; : 153 length of ftfrlough, 153 no regulation or passport required of soldier other than his furlough, 154 board of examiners of hospitals may recom- mend discharges, 154 when approved, soldier entitled to dis- charge and transportation, 154 no furlough to be granted where the life, &c.j of the patient would be endangered, 154 G. Georgia, post routes established in, 164 Government, ' appropriations for the support of, from Feb. 1, to June 30, 1863,... 94-96 for the support of, from July 1, to Dec. 31,1863, 136-140 VUI INDEX. Grand Juries, act of May 1, 1863, to prevent fraud in the quartermaster's and commissary's de- partments to be given in charge to, 160 H. Horses, appropriations to pay for, killed in bat- tle, 9,5. 138 Hospitals, commutation value fixed of rations of sol- diers in, or places used as hospitals, 162 surgeon general may establish other hospi- tals at convenient points on railroad routes to be designated as way hospitals, 162 how furnished, and under what rules, 1G2 sick and wounded officers allowed hospital accommodations, 128 surgeon in charge to state the account and draw the amount, 128 amount drawn deducted from the officers' pay, 129 board of examiners for, 153 their duties, 153 secretary or clerk of tbo board, 153 bis duties, 153 board may recommend discharges, 154 when approved, soldier entitled to discbarge and transportation,... 154 how board constituted when there are but one or two hospitals 154 house surgeon in hospitals to see patients once a day, 154 Hospital Stewards, appropriations for, .96, 138 Hospital Laundresses, appropriations for, 96, 138 Hotels, tax on, 117 House of Representatives, appropriations for members and officers of, 94, 137 i Impressments, > of forage or other property authorized when \ necessary for the army, 102 J value thereof to be determined by appraise- j nient, 102 ? payment to owners of property of compen- I sation fixed by the appraisers, 102 i certificate to be given by officer making the / impressment to the owner, 102 / what to be recited in the certificate,... 102 / certificate taken as evidence for the f owner, 102 > when payment to bo made by disbursing j officer, 102 J how value of the property assessed when appraisement impracticable at time of impressment, 102 secretary of war may take private property for public use, 103 compensation to be determined as in case of impressment, 103 commissioners to be appointed in each State, 103 their pay and mileage, 103 to constitute a board, S .U 103 their duties, u. .. 103 what property to .be paid for according to Impressments, (continued.) the schedule of prices fixed by the com- missioners, 103 quality of the article impressed or taken, how ascertained, 103 owner may receive the price offered by the impressing officer without prejudice to his claim, 103 what property exempt from impress- ment, 103-104 the quantity thereof; bow ascertain- ed 103-104 payment for property impressed for tempo- rary use, lost or destroyed without de- fault of the owner or injured whilst in the public use, 104 of slaves, how made, ', 104 what slaves not to be taken without the consent of the owner, 104 trial and punishment of officers and pri- vates for violating this act, 104 nature of endorsement required to be made by the impressing officer on the appraise- ment of impressed property, 127 to deliver the same with his receipt to the owner, and copy to board of ap- praisers, 127 final valuation by the board, and payment, 127 ot supplies for the navy authorized as well as for the army, 131 Incomes, when to be assessed, 120 deductions allowed fiom, 120-121 tax on, 121 when dividends paid to stockholders of cor- porations, &c, not to be estimated as a part of, 121 estimate of, to be given "in ; what to set forth, 121 not to include products of land taxed in' kind, 121 estimate of, to be delivered by the assessor to the collector, and his receipt taken,... 125 of hospitals, asylums, churches, schools and colleges exempt from taxation, 126 Indian Affairs, appointment of clerk of bureau of, 110 appropriation for, 138, 140 Indian Nations, right secured to, and the eitizens thereof to sue citizens and residents of any State or territory of the Confederate States, 126 for regulations for holding elections for delegates to Congress in, see Elections, and,: 154^155 payment of interest to Cherokee Indians in North Carolina, 163 Indian Troops, quartermaster general authorized to pay certain accounts of the acting quarter- master and other officers of, ]68 Inns, tax on, 117 Iron, appropriations for the purchase of, 95, 133 Jails, to what jail prisoner may be committed or removed, •-• 157 Joint Stock Companies, tax on, 121 INDEX. ix .> Judges, . >. Mailable Matter, to give in charge to grand juries the provi- ' t books not weighing over four pounds deem- sions of the act of May I, 1863, to pre- I ■ ed mailable matter, 129 vent fraud in the quartermaster and com- \ treasury notes, bonds, &c, inclosed in boxes .missary departments 160 ? for transmission by the treasury depart- appropriations for salaries of, 97, 137 i mens also declared mailable matter, 156 Jugglers, ? to be transmitted only on railroad / tax on, 118 ', routes 150 Justice Department, '/ Mail Routes, appropriations for, 96-97, 139 ', mail route to be established across the Mis- J sissippi River, 103 rate of postage on said route, 108 3j, ? letters and dispatches to have preier- encc over all other mail matter, 108 j rr \ establishment of regulations for,. ..168-109 Landlord and lenant, ^ application of money arising from post- when landlord or lessor released from the / a( , e t> 109 obligation to include rent in kind in his '/ certain mail routes established in North statement of income, 124,; Carolina, Georgia and Virginia, 163-164 Laundresses, J Mails appropriations for,.... 96, 138 ? contractors and drivers of post coaches and in hospitals or other places used as such, J hacks for carrying the mails exempted allowed rations and quarters, 162 J from military service 107 Laws af the Confederate States, ^ postmaster general authorized to establish publication of, in The public gazettes, 109 £ express mails, 156 printers or publishers may print or publish J express mails deemed post routes, 156 an edition of the laws, 110 ^ rates of postage on such routes, 156 attorney general to grant a certificate of > Manufactures, authentication, 110 <; income derived from, subject to taxation,... 120 actof March 15, 1863, j5 1, relative to com- > deductions allowed from the income, 120 peosation of attorneys, amended 127 > tax imposed 121 extension of act of October 13, 1S62, in- ', Marine Corps creasing the pay of certain officers and / f appropriations for the support of, 96, 139 employees,.. ; 1"" i leave of absence pay allowed certain officers act of March 26, 1S63, amended so as to > of , who resigned from the marine corps authorize impressment of supplios for the > of the United States, 106 nav 7» l'*! K clerks to be appointed to the commandant repugnant provisions in laws prior to April J and quartermaster of, 132 ■ 30, 1863, relating to forgery and counter- 'Marshals feiting repealed, 134 > t0 , ' and coUec( . amounts due from dis . establishing ports of delivery, repealed,.... lo4 < trict collectors of taxes by distr ess and act «of February 15, 1S62, providing for / sale of their goods and chattels, 149 prompt settlement of claims due to dp- ; ; n oasc the | g „ f such collectora ar6 in . ceased officers and soldiers, continued in 4 sufficient to satisfy the distress warrant, foroe > lo6 j how to proceed, 149 Lawyers, > D jU f sa j^ f^ ^ ^ e priitia facie evidence tax on,... 119 > of title of purchaser, 149 Legislative Department, J to make and deliver deeds of conveyance appropriations for, 94, 136-137 > f or real estate sold for the non-payment Lien, '/ of taxes, 149-150 taxes assessed upon each person to be a ', to execute deeds for property sold,under lien upon all his property, 147 ', judgments of the United States courts,... Ill property of collectors of taxes bound by ', Masters Mates, _ statutory lien foriuoneys received 147 ', increase of pay of, in the navy, 131 lien for tax to attach from date of assess. ) Matrons ment and to follow the property, 152 <> appropriations for pay of, 96, 138 Liquors, J Mechanics, ,, tax on dealers m 116, 117 ', products of their own labor exempt from Livery Stable Keepers, > taxation,.. 117 tax on, 118 ', Medical and Hospital Supplies. Louisiana, r j appropriations for,... 96,138 election of members of Congress for cer- ,' Medical Department, tain districts in, 157 J appropriations for, 97, 138, 140 / Merchants, '/ tax on 117,118 ! Military Courts, i one military court to be organized for each Machinery, J military department in addition to one to for the manufacture of cotton or wool, or ; attend each army corps in the field under for carrying on the mochanic arts, ad- l the act of October 9, 1862, 157 mitted free of duty, 130/ commistioned officers of the enemy charged Magruder, Major General J. Bankhead, with inciting servile insurrection or re- thanks of Congress to, and to the officers / bellion to be tried before,..,. 168 and men of his command,...,.....,,, 166 j M. INDEX. Military Storekeepers, i of ordnance ; appointment of, in the provi- ) sional army, 161 ' pay and allowances 161 ( bond, : 1G1 who eligible, 161 < Militarg Service, \ discharge of officers and privates from, ? elected or appointed to certain civil of- \ .fices, 105 J seamen, and ordinary seamen whose term of f service will expire before the end of the / .war, continued in the service, 105 t persons liable to, not to be employed as / clerks by quartermasters and commissa- i ries, Hi > citizens in the, may vote in camps for dele- £ gates to Congress from Indian nations,.. 155 I as to persons exempted from, see Exempts, ) and, 107, 15S-159 ', Militia, I in the service of the Confederate States ) allowedcommutationforclothing. Claims ' t for commutation, by whom to be settled, 131 i Minors, I allowed to hold commissions in the army,.. 10S J Mints, ! appropriation for the officers, &c, of the,.,. 137 S Missouri State Gr-uard, I I appropriation to pay certain officers and I soldiers of. .' Ill '/ Morgan, General John H., thanks of Congress to, and to the officers ( and men of his command, 169 ; N. Nautical Instruments, appropriation for, 96 Navy. See Volunteer Navy. Provisional Navy. seamen and ordinary seamen whose term of service will expire before the end of the war continued in the service, ( 105 title of certain engineers in the, changed to chief engineers, ' 106 leave of absence pay allowed certaiii officers of, who resigned from the navy of the United States, >. «. 106 supplies may be contracted for, without ad- vertising for proposals, 106 increase of pay of masters mates, 131 chief constructor of, to be appointed, 131 compensation, 131 duties, f 131 impressment of supplies for the, 131 clothing to be issued to enlisted men, 131 board of naval officers required to make valuation of armed vessels sunk or des- troyed, and to take evidence, 332 transfer to the, cf persons serving in the army, 153 rank in the, not affected by appointment to the provisional navy, 161 commissioned officers to be appointed by the President, ' 161 appropriation for pay of the navy, 96, 13S Navy Department, appropriations for, 96, 138-139 to meet the increase of pay of certain officers and emyloyees in the 93 appointment of register, draughtsman, and an additional clerk in, 105 their salaries, 105 Navy, Secretary of the, to emplo3 r pilots for service on vessels run- ning the blockade, 105 to cause to be paid leave of absence pay to certain officers of the navy and marine corps who resigned from the navy and marine corp3 of the United States, 106 may contract for supplies for the navy with- out advertising for proposals, 106 authorized to lease a site for the safe keep- ing, &c, of ordnance stores, 127 to issue clothing to enlisted men of the navy, 132 to appoint clerks to the commandant and quartermaster of the marine corps, 132 appropriations for his office, 96, 13S Necessities and Exigencies, appropriation lor, 96 Negroes and Mulattoes, taken in arms against the Confederate States to be delivered to the authorities of the States in which captured, 168 how to be dealt with, 168 Nitre and Mining, nitre and mining bureau established, 114 duties, 114 powers of superintendent, 114 officers, 114 their pay and allowances, 114 may bo appointed during recess of the Senate, 162 appropriations for nitre, 95, 13S Non-Residents, may pay taxes to the State collector,. ..* 151 North Carolina, certain troops from, to be paid from the time of enlistment, 136 post routes established iu, 163 payment of interest to Cherokee Indians in, 163 Nurses, appropriation for, 95, 138 o. Oaths, of persons concerned in holding elections tor delegates to Congress from Indiau nations, * 155 of persons holding elections for representa- tives in Congress in the State of Tennes- see, 165 of State and district collectors of taxes,... 141 of assessors of taxes, 142 certificate of oath of assessors to be given to collector, 142 penalty against assessors for failure to take oath, f 142 required by the tax act may be administer- ed by collectors or assessors, 151 false swearing deemed perjury, 151 Officers. See Compensation. appointment of assistants to the register in signing bonds and certificates, 97 commissioned officers of companies of engi- neer troops j of whom to consist, 98 field and staff officers-, 98 vacancies, how filled, 98, 99 rauk, pay, &.Q., of quartermaster general,.. 99 appointment of commissioners to fix on prices to bo paid for property impressed for tho public use, 103 duties of officers impressing property for public uses, 102 103 punishment of, for violating act regulating impressments, 104 INDEX. XI Officers, (continued.) ■ £ in the military service, electee! or appointed $ to certain civil offices, to be discharged <| from service, 105 < appointment of register, draughtsman and leave of absence pay allowed certain officers S who resigned from the navy and marine £ corps of the Uuited States. 106 jj forfeiture incurred by commanders of com- < panies for failure to note absence of offi- ? cors and privates without leave, 109 ? ■what facts officers are required to certify on ? their pay accounts, 109 } appointment of clerk of bureau of Indian ) affairs, 110 -S officers of regiments and battalions under < the act of Oct, 11, 1862, to be electcd,110-lll l grades of commissioned officers of the vol- ? unteer navy, 1127 of nitre and mining bureau, 114 / hospital accommodations allowed to sick > and wounded officers, 128-129 $ appointment of clerks to the commandant jj and quartermaster of the murine corps,.. 132 £ board of naval officers required to make I valuation of armed vessels sunk or des- quartermasters and commissaries perma- £ nently detached from divisions, &c, to 5 cease to be officers, and names dropped ! Photographers;, tax on, .*...«. 11§ Physicians, tax on, , ..,,.. 119 appropriations for,... .....«.«95> 138 Pilots, to be employed on vessels of the Confede- rate States running the blockade............ 105 Ports of Delivery, laws establishing, repealed, and such ports abolished except such as are also ports of entry,.. , .- 154 re* on mail matter on the mail route across the Mississippi River, , 108 how money arising from postage on the said route to be applied, .._> ... 109 inland postage on newspapers sent to- sub- scribers,.... „ 129 periodicals published often er than semi- monthly charged as newspapers, 129< inland postage on other periodicals,.* 129 subscribers to newspapers and periodicals to pay the postage quarterly in advance, 129- inland postage on other newspapers, circu- lars, hand-bills, &c, ;. 129 books not weighing over four pounds deem- ed mailable matter. Kates of postage thereon, 129 on transient matter and books to be pre- paid, except when sent by officers, &c, of the army,, ~ «... 129 on newspapers, &c, published beyond the Confederate States, 129 Sep. 27,1862,.. 156 i Postmaster General, authorized to establish mail route across £ the Mississippi River/ and necessary { regulations, 108-109 \ how to apply the money arising from the postage, 109 authorized to establish express mails 156 to fix the rate of postage on such lines, 156 .may extend the time for receiving bids for transportation of the mails in certain States 167 appropriations for his office, 97, 139 Post-Office Department, appropriations for, 97, 139 to meet the increase of pay of certain officers and employees in, 93 maximum compensation to route agents, in the service of, 10S $ compensation of special agents of, and for traveling and incidental expenses, 10S I Post- Quart* Tmasters. See Quartermasters. Post Routes, certain post routes established, 163 J in North Carolina, 163 ; in Georgia, 164 ' in Virginia-,... 164 i President cf the Confederate States t appropriations for, _ 94, 137. J for exigencies and necessities subject j to his requisition,.., 96 j to appoint, commissioner in each State where ' property shall be taken for the public use, i and to request the Governor thereof to J appoint another, 103 J when the President may appoint both commissioners, ...., 103 S to receive into the service private armed / vessels to be organized into a volunteer J navy, and appoint and commission ofii- > cers for the same, 111-112 J may direct the secretary of the navy s to issue warrants to masters, boat- swains, Ao 112^ may prescribe uniform for the officers \ and seamen, , 112 > to decide questions of rank between < the regular and volunteer navy, 113 i may offer rewards for the apprehension of i fugitives from justice, 126 j authorized to appoint chief constructor in j the navy, , 131 i may grant exemptions from military ser- vice, '...158-159 S authorized to appoint military storekeepers of ordnance,* 161? officers of the regular and provisional navy \ to be appointed by, *.. 161 J may appoint and employ additional officers, J seamen, Ac, in the navy ;... 161 ', may appoint officers in the nitre bureau ( and engineer oorps during the recess of I the Senate, 162 I requested by Congress to issue a proclama- tion urging the people to guard against a short crop, 167' . , i authorized to retaliate for every violation on the part of the enemy of the laws or ? usages of war, , 163 ' President of the Confederate States, (continued.) may commute punishment of persons con- victed of inciting servile insurrection or rebellion, 16S to communicate resolution of thanks of Con- gress to General Beauregard, 169 authorised \.o appoint commissioner and collectors of taxes, .-. 140-141 Printers and Publishers, may publish at their own expense an edi- tion of the laws, 110 attorney general to grant a certificate of authentication, 110 Printing, appropriations for printing, binding and ruling for tbe several executive depart- ments, 97, 139 Prisoners, to what jail they" may be committed or re- moved, 157 of war; appropriation for the subsistence of, Ac, 95, 13S Private Property, when secretary of war may take, for pub- lic use, 103 compensation to be determined as in case of impressment, 103 Pri&s, taken by vessels belonging to the volunteer navy, how proceeded against, 112 distribution of proceeds accruing from condemnation, 112 10 per cent, of prize and compensation money to be paid into the treasmy,.. 113 for what purpose and how distributed, 113 Proclamations, President requested to issue proclamation urging the people to guard against a short crop, 167 of the President of the United States rela- ting to slavery, denounced, 167 Profits. See Taxes. when to be assessed, I- 1 ' tax on, 120-121 estimate of, to be given in, 121 what to set forth, 121 not to include products of land taxed in kind, 121 referees to be selected when assessor is not satisfied with estimate, 121-122 if estimate contains only four fifths or less of true amount, tax-payer to pay additional tax, 122 on flour, bacon, pork, Ac, during the year 1862. 122 Property, appropriation for pay of property pressed Into the service under appraisement,. .95, 13$ as to impressment of, for puolic uses, see Impressments, and, 102-104, 127, 131 Provisional Navy, established, 161 appointment of officers, 161 rank of officers appointed from the regular to the, 161 warrant and petty officers, seamen, Ac, and vessels, armament and materials belong- ing to the n.ivy transferred to, 161 President may appoint and employ addi- tional officers, seamen, Ac, 161 rank in the regular navy not affected by appointment to the, 161 commissioned officers of the regular navy to be appointed by the Presideut, .». 161 INDEX. Xi ii Provisional Navy, (continued.) rank and grade, 161 questions in regard to assimilated rank be- tween officers of the provisional army and the provisional navy, fixed by regu- lation, 161 pay of officers of the, 161 laws for the government of the regular navy to apply to the, 162 Provisions, * production of, recommended by Congress,.. 166 people to be urged by the President to guard against a short crop of, 167 Public Debt, appropriations to pay interest on, 95, 137 Public Moneys, officers charged with safe-keeping, Ac, of, not to convert or invest the same to their own use, 159 Public Printing, Superintendent of, appropriations for his office, 96, 139 Punishment. See Crimes and Punishments. Parchases, officers and others charged with the duty of purchasing for the government not to buy, trade or speculate in food, clothing, Ac, .' 159 Q. Quartermaster General, his rank, pay, Ac, inoreased, 99 to pay certain accounts of the acting quar- termaster and other officers of Indian troops, 168 Quartermasters, not to employ as clerks persons liable to military service, 114 persons to be detailed from the ranks for such service, 115 duties of office of regimental commissary devolved on regimental quartermaster,.... 134 may be required to give new bond, 134 commissary sergeant may be detailed and assigned to regimental quartermaster,.... 134 drawing of supplies by regimental quarter- masters acting as commissaries, 134—135 quartermasters permanently detached from divisions, Ac, to cease to be officers, and names dropped from the rolls, 135 names of, retained and dropped from the rolls to be communicated to the quarter- master's bureaux, 135 post-quartermasters for the collection of articles in kind for the army, 124 for the duties of, under the act laying taxes, see Taxes, and, 124-125 Quartermaster's Department, appropriations for, 95, 137-138 prevention of fraud in, 159-160 divided into two branches for the collection and distribution of articles for the army, and for delivering cotton and tobacco to the agents of the secretary of the treas- ury, 124 R. Railroads, provision for the relief of the Brunswick and Albany Railroad company,.... 107 Rank, of quartermaster general to be that of a brigadier general in the provisional army, 99 Rank, (continued.) questions of rank between the regular and volunteer navy to be decided by the Pres- ident, t ". 113 rank of officers appointed from the regular to the provisional navy — 191 in the regular navy not affected by appoint- ment to the provisional navy ...'. 161 questions in regard to assimilated rack fix- ed by regulation, 161 Rations, commutation value fixed of rations of sol- diers in the hospitals or places used as hospitals, 142 allowed laundresses, 162 ; Real Estate, ; secretary of war authorised to purchase or lease, , 135 \ may ratify and complete purchases, Ac, of, made under direction of cLiel" of ordnance,...-. 136 consent of State in which real estate lies to be obtained, , 136 when real estate may bo sold for taxes, 147 redemption of, 147-118 deed fur rt'al estate sold for taxes, how and by whom made, 148 collector of taxes to keep record of sales, 148 of collector of taxes and sureties to be dis- trained in case personal effects arc insuf- ficient to satisfy warrant of distress, 149 • m marshal to make and deliver deed of conveyance,.. 150 surplus of proceeds of sale to be paid over to the proprietor cf the estate,.. 159 Receipts, officers not to take, in blaok fcr articles purchased for the government, 159 what receipt to Bet forth , 159 for estimates of articles due as a tax in kind, 124 for articles delivered in payment of such tax,.. ..... 125 for estimates- of incomes and profits, 125 for taxes, 148,150 of depository for safe-keeping of moneys to State collector' of taxes, 149 Registry, business to be registered in order to taxa- tion"; when, , 115 specific tax to be paid at time of, lid penalty on persons failing to make,.. H6 separate registry to be kept for each busi- ness, '. ; . 116 in case of death or change of place, new registry to be made, ...:.. 1 > Rents, deductions allowed for, in taxing incomes,. 120 when lessor released from the obligation to include rent in kind in his statementof income, 124 appropriations for rent of executive build- ings and President's house, 97, 139 Resolutions, of thanks to Major General J. Bankhead Magruder, and officers and men of his command, at Galveston, Texas, 166 relating to the production of provisions,... 166 authorizing the postmaster general to ex- tend the time for receiving bids for the transportafio.n of the mails in "Virginia, North Carolina, South Carolina, Georgia and Florida, 167 KIT INDEX. Herniations, (continued.) to establish a seal for the Confederate States, 167 en the subject of retaliation,.. 167 to provide for the payment of certain ac- counts of the acting quartermaster and ether officers of the Indian troops. 16S cf thanks to Brigadier General N. B. For- est and the officers aod men under his command, 169 of •thanks to Major Oscar M. Watkins and tho offioers and men under his command, 169 cf thanks to General G. T. Beauregard and the officers and men of his command for the repulse of tho iron-clad fleet of the enemy from the harbor of Charleston on the 7th of April, 1863 169 Of thanks to General John H. Morgan, offi- cer-sand men of his command, 169 of thanks to Brigadier General Wheeler and the officers and men of his command, 170 of thanks to the officers and soldiers en- gaged iu the defence of Fort McAllister, Georgia, 170 R.'icdiaiion, proclamation of the President of the United States an 'i other measures of that gov- ernment relating to slavery denounced, r-.nd may be repressed by retaliation, 167 President of tho Confederate States author- ised to retaliate for every violation of the laws or usages of war on the part of the enemy, 16S Regards, cay be offered for the apprehension of fu- gitives from justice, 126 s. Salaries. See Compensation. \ tax on, except of persons in the military or \ naval service 120! appropriations to meet increase of salaries ! to certaiu officers and employees in the I executive and legislative departnients,..93-94 \ Sales, \ to officers, to be made by brigade commis- \ saries, 135 ; as to the sales of property for the payment' of taxes, see Taxes, and 145-149 Seal of the Confederate States, established, 167 forgery and counterfeiting of, 133 how punished, 134 Seamen, seamen and ordinary seamen whose term of eervioo will expire before the end of the war continued in the service, 105 Senate, appropriation for the members and officers cf,„„ 94, 137 for. contingent expenses, 94, 137 Scg/'Mstration, leasing of sequestered lands on which are any mines or beds of copper, lead, Ac... 104 provision for the relief of the Brunswick and Albany Railroad company on ac- . 'count of the sequestration of its stock and bonds, 107 .appropriation for commissioners under se- questration act, clerk hire, Ac, 97, 139 Servile Insurrection, ccomanding, organizing or aiding negroes '/ Servile Insurrection, (continued.) $ in arms against the Confederate States i declared to be inciting servilo insurrec- tion, 108 * f how punished, 168 ^ punishment of commissioned officers of tho $ enemy for 168 '/ offenders to be tried before a military court, 168 ^ punishment may be commuted, 168 ', Sick and wounded, J commutation Value fixed of rations of, in j the hospitals, 1G2 £ rules to be prescribed to secure to, the ben- efit of the provisions of certain acts, 162 ' t Slavery, t proclamation of the President of the United < States, and other measures of that gov- ment relating to, denounced, and may be £ repressed by retaliation, 167 5 Slaves. See Negroes and Mulattoes. \ impressment of, how made 104 J when impressment of. not to be made 104 j what slaves not to be taken without the I consent of the owner, 104 i Soldiers, j punishment of, by whipping, prohibited,... 106 I increase of pay to, when detailed to perform < duties of olerks in the City of Richmond, 127 i rules under which soldiers in hospitals en- > titled to furlough') and transpsrtion,..153, 154 ( i no regulation or passport required of, other J than the furlough, 154 ; Speculation, ] by public officers in food, clothing, Ac, re- \ quired for the army or the prosecution of the war, prohibited, 159 I how punished, 159-160 f State Department, i appropriations for, 96, 139 ', Stewards, '/ appropriations for hospital stewards, 96, 133 Sub-Marine Batteries, appropriation for the construction of, 139. Subsistence Stores, appropriations for, 95, 133 Supplies, impressment of, for the army and na- vy, 102-104, 127, 131 for the navy may be contracted for without advertising for proposals, 106 of clothing to enlisted men of the navy,... 132 drawing of, by regimental quartermasters acting as commissaries, 134-135 sales of, to officers, to be made by the bri- gade commissaries, 135 appropriations for medical and hospital supplies, 96, 138, 140 Surgeon General, to prescribe rules to secure to sick and ' - wounded soldiers in hospitals or other places used as hospitals, the benefit of the provisions of certain acts, 162 his duty to establish other hospitals at con- venient points on railroad routes, to be designated as way hospitals, 162 discharge of soldiers from hospitals when approved by, entitle them to a discharge and transportation, 154 Surgeons, appropriations for surgeon's necessaries,96, 139 exclusively engaged in the Confederate ser- vice, exempt from tax, 119 in hospitals to constitute a board of exam- iners, 153-154 INDEX. xv Surgeons, (continued.) duties of the board of, 153 / may grant furloughs, 153 / may recommend discharges, 154/ house surgeon in hospitals to see patients ? once a day. 154 { T. Taxes, \ en naval stores, salt, wines and spirituous £ liquors, tobacco, cotton, wool, flour, sugar, J molasses, syrup, rice and other agricuitu- i ral products, 115 I on moneys and credits, 115 / moneys owned or held beyond the limits of the Confederate States, valued at wtyat i rate, 115 f t when taxes to he assessed and when col- > lected, 115 f business of any kind to be registered with- 5 in sixty days after the passage of this ) act, and 1st of January each year there- \ after, 115-116 \ Epecific tax to be paid at time of registry,.. 116 $ defaulters to pay double tax, ?.. 116 l t when separate registry to be .kept, 116 ' in case of death or change of place, new £ registry to be made, 116 tax on certain trades, &c., for the year end- ing the 31st December, 1863, and for each year thereafter, viz : bankers, 116 \ auctioneers, * 116 \ wholesale dealers in liquors, 116 ' retail dealers in liquors, 117 ' retail dealers, 117 / wholesale dealers, 117 j pawnbrokers, 117 X distillers, - 117 ) brewers, , 117 ( hotels, inns, taverns and eating i houses, 117-118 J brokers, US ? commercial brokers or commission mer- i chants, IIS I tobacconists, 118 \ theatres, 118 ? circus 118 '} jugglers, 118 / persons exhibiting shows, j 118; bowling alleys, 118 i billiard rooms, 118 l livery stables,....; 118 cattle brokers, 118 butchers, 118 bakers, 118 peddlers, 119 ap o thecar ies, 119 • photographers, 119 lawyers, 119 physicians, 119 surgeons, 119 dentists, 119 confectioners, 119 persons registered and taxed upon gross amount of sales to make return thereof to the assessor on 1st July, 1863, 119 return to be under oath, 120 penalty for default, 120 on salaries, except of persons in the military or naval service, . 120 when all incomes and profits, except sala- \ ries, to be assessed, 120 \ Tax, (continued.) " deductions allowed from income! 1 , to- wit: from rents of houses, lands, <£c, .".. 120 from manufacturing or mining busi- ness, 120 from navigating enterprises, 123 from ship or boat building, 120 from sale of merchandise or other pro- perty, 120 from any other occupation, profession or business, 120-121 incomes from other sources subject to no deduction, 121 on incomes'of foreigners, 121 on incomes generally, 121 corporations, &c, to reserve one-tenth :f annual earnings to be paid to the collec- tor of taxes,..! 121 proviso as to tax on annual earnings,.. 121 all persons to give iu an estimate of incomo and profits. What to set forth,..,,., 121 not to include products of land taxed in kind, : 121 when income tax to be paid, ...,,.,..,,... i21 referees to be selected when assessor is net satisfied with statement or estimate cf income and profits other than products in kind, 121-122 their duties, .-...' 122 certificate of referees conclusive againct tax- payer, 122 if statement contains only foar-fiftts or less of true amount, tax-payer to pay additional pay of 10 per cent. on his income tax, 122 assessor entitled to one-fifth of the 10 per cent., 122 assessor may administer oaths to re- feree?, 122 on profits on flour, bacon, pork, <&c, during the year 1862. 122 in kind on farmers and planters, 122 one tenth of the wbcat, corn, oats, rye, buckwheat or rice, potatoes, &c. ; 122 reservations allowed, 122 referees to be selected in case of dis- agreement between assessor and tax- payer 123 their duties, 123 when and where articles to be delivered, 123 penalty for default, 123 sacks to be furnished. 123 nrodueerof molasses allowed ccst * of barrels, 123 estimate of referees conclusive c f amount in money of tax due,,........ 123 collector to issue warrant of distretsin case of default by farmer or planter, 123 sales of distrained property, how and by whom made, 123 fee allowed for executing the war- rant, .,..;. 123 assessor and tax-pjiyermay agrtenpen assessment of the crops and value of the tithes, ...« 123 assessor to administer oaths. 124 if tenant pay tithe of rent lessor to be released from including same in his statement, ..' 124 account of slaughtered hogs to be exhibited to assessor, . 124 assessor to deliver the account to the post-quartermaster, 124 bacon to be delivered as an equivalent foronc-tenth oftheporkjatw'rhrtrate, 124 XVI INDEX. Shxes. fcpntiuuadv) estimate of the value of neat oattle, horses and mules, not used in cultivation, and acsos, to-be made,. 124 tax on the value thereof, 124 gre.3s Bate of beeves .made prior to 1st Nov. taxed as income, deducting pur- chase money and value of corn con- sumed, 124 referees to be selooted in case of dis- agreement between tax -payer and > assessor, to make estimate of hogs, / OatUo, ho., 124 i quartermasters' department divided into two J fcranjhos": ono denominated post-quar- \ t^rmaster for colleotion of articles paid » for taxes in kind; the other for distribu- J tion of the same to tho army, 124 J assessor to transfer estimates to post- < quartermaster, taking his receipt,.... 124 > copy of receipt to be furnished by chief - j collector to the auditor, 124 ; post-quartermaster to collect articles, / and be responsible for their safe cus- / tody, 124-125 > to state tho aooounts of the quar- ; tormaster's receiving the articles > deliverod, 125 5 failing to oolleot tax in kind to de- > liver estimate to district collec- '/ tor, and forward his receipt to f , chief tax oolleotor, 125 \ any partial payment of tax in kind j to bo first endorsed on the esti- < mate, 125 J cotton, wool and tobacco distributed to i agents of the Secretary of the Trea- sury, 125 forage or subsistence under the control of tho Seoretary of War, 125 when he may sell tho same and pay the proceeds into the trea- sury, 125 ; in certain districts money value of ar- f > tides may be ooUeoted 125 \ money value to be due on the 1st ] of January every year 125 \ est'mates of incomes and profits and the j statements or bills for the amount of the J specific tax on business and professions, J and of taX6S on gross sales to be deliver- I ed by the' assessor to the collector, and / his receipt taken, 125 f receipt to be filed with chief«coIleetor, 125 ! money to be paid to chief collector ac- j oompanied by the estimates, state- / mants or bills, 125 ) fiduciaries answerable for all things requir- j ed in order to assessment of property, > &e., under their oontrol, and the pay- J tnont of taxes thereon, 125 indemnified for payment of taxes, and responsible for all taxes due, 126 income of hospitals, asylums, churches, JJohools and colleges, exempt from tax,... 126 Beorotary of the Treasury to make rules, &o. ( necessary to the ' operation of this aot, 126 act in foroe for two years after the expira- tion of tho year 1863, 126 tax on products of any year preceding the year 1863, to be levied and collected only for that year 126 Cmoo of oommissionor of taxes created in tha treasury department, 140 Taxes, (continued.) commissioner, by whom appointed 141 salary, 141 duties, 141 clerical force in his office, 141 each State to constitute a tax division, 141 State collectors, how appointed, 141 salary, 141 limitations of salaries, 141 duties, 141 bond, 141 oath of office, , 141 sub-division of States into collection dis- tricts; how regulated, 141 district collector, by whom appoint- ed, 141 duties 141 shall be a resident freeholder, 141 bond: its penalty and oondition 141 when bond to be filed, 141 renewal of bond, 141 oath of office,... ..„. 141 may appoint deputies, 142 compensation of deputies, 142 may revoke appointment of deputies and require bond and security, 142 authority of deputies, ; 142 responsible for deputies, 142 assessors; by whom appointed, 142 oath of office, 142 certificate of oath to be given to collec- tor, 142 penalty for failure to take oath, 142 for failure to perform official duties, 144 district collector not prevented from collect- ing duties and taxes 142 tax -payers to make returns, under oath, to assessors, character of returns, 142 instructions, &c, to be binding on assessors and collectors, 142 assessments, how to be made, 143 iist to be made by assessor in case of fail- ure of tax-payer to make list 143 making of false or fraudulent list, 143 valuation, how made in caso of fraudulent return or under valuation, 143 when assessor may enter premises and make list, 143 penalty for failure, 143 acceptance of list made by assessor,... 143 property of non-resident tax-payers, 143 assessor to enter premises and make survey and list of such property,.... 144 property located in disiriots outside of that in which the owners reside, may by them be returned to the assessor thereof, 144 list to be transmitted to the assessor of the district where such property is located, 144 when the aforesaid lists to be taken, 144 two general lists to be made by district , collectors, 144 state collector to prescr.be the form,... 144 assessor to deliver list to district col- lector, 144 time and placo for the examination of lists, valuations and enumerations to be advertised, 144-145 lists shall lemain open fifteen days 145 appeals from erroneous or excessive valuation or enumeration ; when and where to be recoivsd. Notification theroof to be made, 145 collector shall submit lists to the in- spection of all persons,.,. 145 INDEX. I Taxes, (continued.) • collector to hear and determine all ap- 145 i ( what question on appeal shall be deter- f . mined by district collector 145 j appeo.ls to be made in writing, and > what they shall state, 145 ? power given to collector to re-examine ) and equalize valuation, 145 ; valuation not to be increased without I previous notice to part.) interested,... 145 s district collectors to make out correct < lists for state collector, who shall col- J late and forward the same to the J commissioner, .": 145 / district collector shall give notice -when i taxes are due and payable, and of the i time and place of payment, 145 5 penalty for failure to pay taxes when [ due, 145 how collector shall proceed in case of fail- > ure to pay taxes, 145-146 f when, and by wBom distress may be made, 146 '> proceedings in case of distress, 146 X when distrained property is not divisi- J ble, how collector shall proceed, 146 J where distrained property cannot be I sold for the amount of tije tax, col- < lector to purchase the same for the ' Confederate States, . 146-147 f collector may sell said property, ) , and render account of the sale / and pay over the surplus of pro- > ceeds, 147 i taxes assessed to be a statutory lien, 147 ] property of collectors bound by statutory \ - lien for moneys received, 147 \ when collector authorized to seize and sell \ real estate, 147 > notice thereof to be given, 147 vice of the Confederate States, or an j infant, or femme covert, or of unsound ] mind, 148 j collector shall render an account of ( sale, and pay over surplus of pro- \ ceeds thereof, 148 < deeds for property sold for taxes ; how I made, 148 t purchaser to pay for deed. 148 i all lands sold to one person at the same > time shall be included in one deed,.. 148 J collector to keep recoids of all sales of \ land, 148 \ deputy on making sale to return state- j ment thereof to collector, 148 > record thereof to be made in the di% X trict court, and certified copy thereof \ to be prima facie evidence, 148 J! when lauds are redeemed, collector to j certify the fact to the clerk of the \ district court, *. 148 < when claim of the government to lands I sold for taxes accrues, 14S { Taxes, (continued.) ., collectors to sigD duplicate receipts for taxes, 148 moneys colleoted for taxes to be forwarded to state oollector, 148 state collector shall make monthly returns of receipts to commissioner of taxes and pay over moneys when required, 148 district collectors shall complete collections, pay over moneys and render accounts when required, 148 depositories for safe-keeping of moneys,... 149 receipt of depository to be voucher for state collector,.., 149 regulations for deposits to be prescribed by the commissioner of taxes 149 names and amount of receipts to be furnish- ed commissioner, 149 collector charged with whole amount of taxes, , . 149 with what amount credited,. 149 state collector to report delinquent district collectors,..,,,. 149 proceeding by distress against such de- linquent district collectors, 149 in case goods are insufficient to. satisfy warrant, how marshal shall proceed,.. 149 bill of sale of marshal to be prima fade evidence of tithe to purchaser, 149 lands and real estate of collector and sureties to be distrained in case per- sonal effects are insufficient to satisfy warrant of distress, 149 marshal to make and deliver deed of conveyance, 150 surplus of proceeds of sale, after pay- ing costs, Ac., to be paid over to pro- prietors of land, 150 penalty for extortion by collectors and dep- uties, 150 collectors and deputies shall give receipts for ail collections, 150 estimate and valuation of property, credits, Ac, h«.w to be made,., 150 collectors, deputies and assessors to have right of entry to all premises except dwelling houses, 150 may inspect books, 150 penalty for refusal to admit collectors, Ac, 150 deputy authorized to act as collector in case of death, sickness, Ac, of collector, 150 remedy to be had on official bond of collec- tor in case of default of deputy, 150 bond of deputy to be available to heirs, Ac, of collector in case of default of deputy, 150 collectors to prosecute for recovery of taxes and forfeitures, 150 fines, penalties, Ac, how sued for and re- covered, 151 non-resident of a State may pay taxes to State collector, F , 151 taxes payable in two or more districts may be paid in the district where the tax pay- er resides,.,,,.. 151 duplicate receipts to be given, and how disposed of, 151 oaths may be administered by collector to assessor, .,.."' 151 false swearing deemed perjury,......" 151 penalty,...., ! 151 accounts to be kept at the treasury of till moneys received, ..- 151 State collectors to classify details of tax,... 151 remedy of tax-payers applying for relief,.. 151 Stato collector may refund the amount XV111 INDEX. Taxes, (continued.) and have credit therefor at the treas- ury, 151 hill of sale given by officer shall be ]> r i ma facie evidence of his right to sell, £c.,... 151 collectors to pay purchasers of land sold for taxes, amounts paid in redemption there- of, &c, 151 collectors charged five per cent, per month for moneys retained, 151 commissioner of taxes to establish rules and regulations, 152 to frame instructions, 152 may extend time allowed for perform- ance of duties when the same is found to be insufficient, 152 authorized to make extension of time in certain States and localities........ '152 compensation of district collectors, 152 of assessors,.. 152 lien for tax to attach from the date of as- sessment and to follow property, 152 collector may distrain and sell property about to be removed without payment of tax 152 secretary of the treasury to appoint a dis- bursing clerk for the cominissioners's of- fice, 152 disbursing clerk to give bond, 152 compensation,.'...., 152 duties, 152 persons eligible to office under this act, 152 appointment of officers may be made by the President during the recess of the Senate, 152 this act not to alter, impair or repeal the tax act, 153 valuations to be made in Confederate notes, 153 tax payers allowed to pay taxes in advance, 153 certificate to be given therefor bearing in- terest,.... 153 all bonds made payable to Confederate States, 153 certain crediis not to be valued- at a higher rate than Confederate notes, 153 amount overpaid by the State of Alabama on account of the war tax of 1S62, to be refunded, 9S Tax Pagers, may pay taxes in advance into the treasury, 153 remedy for, who feel aggrieved, where the tax has been paid by levy and distraint, 151 Telegraph Lines, appropriations for, 97, 139 Tennessee, as to election for representatives in Con- gress in the State of, see Elections, and, lb'4-165 Texas, district court for the western district of, to be held at Corpus Christi, 160 order for the removal of the records of said court, 160 Theatres, ta-x on, , „ 118 Tobacconists, tax on, '. 118 Trades, Professions, etc., tax on, 116-119 Transfer of F/inds, appropriations for, 95, 137 Transfers, of persons serving in the army to the navy, 153 Transportation, , appropriations for transportation of troops, stores, &c, 95, 137-138 allowed persons mustered into the service for the war, 94 soldiers discharged from hospitals entitled to, 154 ofEcer in charge of, not to forward property unless the same belongs to the govern- ment, 15? Treasurer, provision for the relief of, and other offi- cers, from liability on account of the re- ceipt by them of counterfeit treasury notes, ; ICO Treasury, appointment of clerks to sign bonds and certificates of stock, , 97 issue of bonds and certificates of stock in exchange for treasury notes now funda- ble in 8 prr cent- bonds, &c, 97 issue of coupon bonds and certificates of stock in exchange for treasury notes now fundable in 7 per cent, bonds, 97-93 bonds, when redeemable, 93 certificates may be issued until bonds can be prepared, „ 93 funding of treasury notes prior to Dec. 1, 1862, 99 when they cease to be fundable, 99 funding of treasury notes issued after Dec. „ 1, 1S62, and within ten days after the passage of the act of March, 23, 1S63,... 100 funding of call certificates, 100 call certificates outstanding the 1st of July, 1S63, deemed to be bonds bearing inter- est, 100 monthly issue ot treasury notes authorized not exceeding $50,000,000, 100 funding of said notes, * 100 interest thereon, 1C0 notes to bear on their face the month and year of their issue, 100 authority heretofore given to issue call cer- tificates to cease,, 100 notes fundable into six per cent, bonds made convertible into call certificates,... 100 reconvertibility of the call certificates into notes, 100 exchange of certificates not reconverted for bonds, 100 notes fundable into bonds bearing four per cent, interest made convertible into call certificates bearing like interest, and said certificates made reconvertible into notes fundable into four percent bonds, 100 when the certificates may he redeemed, 100 bonds or stock authorized by this act, when payable aud redeemable, 101 purchase of treasury notes, 101 denomination of notes, 101 when authority to issue notes to cease, 101 notes may be issued of the denomination of $1 and $2, and 50 cents, 101 when payable, 101 sale of bonds bearing six per cent, per an- . num to any of the States for treasury notes issued since Dec. 1, 1S62; or, when guaranteed by any of the States, for other notes, r 101 treasury notes purchased not to be re- issued, 101 issue and sale of coupon bonds, 101 the coupons to be paid either in cur- rency or cotton certificates, 101 INDEX. xix Treasury, (continued.) ( cotton to be paid at what rate, and < when and where to bo delivered, 101 > publication of the act of March 23, 1863, j to be made in each State, 101 i 10 per cent, of prize and compensation mo- > ney to be paid into the, 113 / issue of bonds or stock authorized bearing / 8 per cent, interest to discharge certain t agreeements entered into prior to Dec. 1, t 1862, 128 'i like bonds may be issued to other persons j who have paid money into the treasury ] for the purchase of certain 8 per cent. S bonds, 128 form and authentication of notes under one \ dollar, 128 ' the ten year bonds and two year treasury _ > notes issued under the act of May 16, ? 1S61, excepted from the operation of the ' act of March, 23, 1863, 132 '/ tho two year treasury notes outstanding to f be funded prior to August 1, 1863, 133 5 separate accounts to be kept at, of all mo- J neys received from the States, respec- J tively, on account of taxes .'. .. 151 s tax payers may pay taxes in advance into ( the, 153! Treasury Department, \ appropriation to meet increase of pay of j certain officers and employees of the, 93 < appropriations for the, 94-95, 137 j organization of clerical- force of, 135 ( principal clerks of the war tax, treasu- J ry note and coupon bureaux raised t to the grade of chief clerks, 135 i their duties, 135 ' additional clerks authorized in the war ? tax and produce loan offices, and in { the treasury note and coupon de- J partments, 135 j salaries of clerks at Columbia to be the J same as those at Richmond, 135 } preference given to males not liable to [ military duty, and to females whose j labor is necessary for their support, 135 '> office of commissioner of taxes created in \ the, 140 i, Treasury Notes and Bonds, ] inclosed in boxes for transmission by the / treasury department declared to be mail- > able matter, 156 ', rates of postage, * 156; provision for the relief of the treasurer aud ; other officers from liability on account of ', the receipt by them of counterfeit treas- \ ury notes', 160 J valuations in ascertaining, Ac., income tax ^ and tax in kind to be made in treasury ■ '. notes, 153 J certain credits not to be valued at a higher ( rate than Confederate notes, 153 > Treasury, Secretary of the. See Treasury. I appropriations for his office, 94, 137 ' authorized to appoint clerks to sign bonds I and certificates of stock, 97? authorized to make monthly issue of treas- ; ury notes not exceeding $50,000,000, 100 ' to purchase treasury notes not bearing in- £ terest, 101 \ to fix the denomination of treasury notes,.. 101 '/ may issue notes of the denomination of $1 / and $2, and fifty cents, 101 / authorized to make sale of bon,ds to any of ' Treasury, Secretary of the, (continued.) the States for certain notes, )01 may issue and sell coupon bonds, 101 to make publication of the aot of March 23, 18G3, in each State, 101 to pay the State of Alabama for the stoam- er Florida, 115 authorized to issue bonds, &c, to discharge certain agreements entered into prior to December 1, 1862, 128 authorized to employ additional clerks in the war tax and produce loan offices, and ' in the treasury note and coupon depart- ments, .., 135 preference to be given in making the ' appointments, 135 power given to the, to relieve the treasurer and other officers from liability on ac- count of the receipt by them of counter- feit treasury notes, , 160 V. Vacancies, in companies and regiments of engineer troops, how filled, 98, S9 Valuations, required in ascertaining and assessing the imcome tax and tax in kind to be made in Confederate treasury notes, 153 Vessels. See Volunteer Navy. employment of pilots for service on, run- ning the blockade, , ;. 105 board of naval officers required to make valuation of armed vessels sunk or des- troyed, 132 may take evidence, written or oral, 132 Virginia, post routes established in, 164 Volunteer Navy, private armed vessels to be received and organized into a volunteer navy, Ill appointment of officers, Ill what required of applicants for service, 112 grades of commissioned officers, 112 warrants to issue to masters, boatswains, &o ,. 112 pay of officers and crew ;... 112 uniform for officers and seamen, 112 control of vessel, 112 descriptive list of crew, shipping articles and contract for division of prize money, 112 authority to vessels, *. 112 forfeiture to owners, &c, of vessels making captures, 112 vessels and property captured, how pro- ceeded against, 112 distribution of proceeds accruing from con- demnation, 112 vessels, Ac., recaptured, belonging to citi- zens of the Confederate States, to be restored to the owners on payment of salvage, 113 salvage, hew distributed, 113 compensation for destroying vessels in the United States service, and for capturing prisoners on such vessels, ■ 113 how distributed, 113 questions of rank between regular and vol- unteer navy to be decided by the Presi- dent, 113- 10 per cent, of prize and compensation mo- ney to be paid into the treasury. For what purpose, and how distributed, 113 XX INDEX. W. War, retaliation authorized for every violation of the laws or usages of war on the part of the enemy, , 168 War Department, appropriation to meet increase of pay of certain officers and employees in the, 93 general appropriations for,9o, 137-138, 139-140 Ward Masters, appropriations for, 96, 138 War, Secretary of the, his duties as to organization of engineer troops, 98 may take private property for public use,.. 103 his duty to communicate names of commis- saries and quartermasters retained and dropped from the roil3, 135 authorized to purchase or lease real estate, 135 War, Secretary of the, (continued.) may ratify and complete purchases, &c, of real estate made under the direction of chief of ordnance, 136 to communicate certain resolutions of than ks of Congress, 166, 170 appropriations for his office, 95, 137 Watchmen, appropriation for the pay of, in the treasury department, 137 Watkins, Major Oscar M., thanks of Congress to, and to the officers and men under his command, 169 Way Hospitals, , to be established, 162 how furnished and under what rules, 162 Wheeler, Brigadier General, thanks'of Congress to, and to the officers and men under his command, 170 Whipping, punishment of soldiers by, prohibited, 106 PEIYATE LAVS or THE CONFEDERATE STATES OF AMERICA, PASSED AT THE THIRD SESSION OF THE I . " FIRST CONGRESS ; 1868. (farefuilljj collated ©itlj ttje ©riginaU at HicijmoniJ. EDITED BY JAMES M. MATTHEWS, ATTORNEY AT LAW, ASD LAW CLERK IS THE DEPARTMENT OF JU8TI03, TO BE CONTINUED ANNUALLY. RICHMOND; R, M. SMITH, PRINTER TO CONGRESS 1863, LIST or THE PRIVATE ACTS AND RESOLUTIONS OF CONGRESS. CRcte of % .first Congress of tl)e (Honfetorate States. STATUTE III.— 1863. PAGE. John Prosecr Tahb released from the payment of an annuity. An Act for the relief of John Prosser Tabb. April 28, 1863, ch. 1 g Lieutenant Thomas T. Kirtland, accounting officers of the Treasury authorized to settle the claims of . An Act for the relief of Lieutenant Thomas T. Kirtland. April 29, 1863, ch, 2 10 S. B. Lowe, Treasurer directed to refund certain moneys to. An Act for the relief ot S. B. Lowe, May 1, 1863, ch. 3 10 PRIVATE RESOLUTIONS. [No. l.J Captain John F. Divine, Treasury Department authorized to credit certain moneys to. Joint resolution for the relief of Cdptain John F. Divine. April 16, 1863... 11 [No. 2.] H. H. Epping, Secretary of the Treasury authorized to settle the accounts of. Joint resolution for the relief of H. H. Epping. April 22, 1863 11 [No, 3.] Quartermaster's Department, rent of building for. Joint resolution authorizing the payment oi rent for the building occupied by the Quartermaster's Department. April 27, 1863 11 PRIVATE ACTS OF THE FIRST CONGRESS CONFEDERATE STATES Passed at the third session, ivhieh was begun and held in the City of Richmond, in the State of Virginia, on Monday, the twelfth day of January, A. D., 1863, and ended on Friday, the first day of May, A. D., 1863. Jefferson Davis, President. Alexander H. Stephens, Vice-Presi- dent and President of the Senate. Thomas S. Bocock, Speaker of ' the House of Representatives. Chap. I. — An Act for the relief of John Prosser Talb. April 28 186S Whereas, John Prosser Tabb was by the last will and testament of his Preamble. father made the residuary legatee of his estate and charged with the payment of the sum of three thousand dollars to his brother Phillip Tabb, during his life-time, with reversion to his child, or children or the survivor of them, payable annually out of the revenues of the estate ; And whereas, by a decree of the District Court of the Confederate States for the Eastern District of Virginia, said Phillip Tabb and his children have been declared alien enemies, and their property sequestrated under the provisions of the Ac entitled "An Act for the sequestration of the estates, property, and effects of alien enemies, and for the indemnity of citizens of the Confederate States and persons aiding the same in the existing war with the United States," approved August the thirtieth eighteen hundred and sixty-one; And whereas, further, it appears that a portion of the property, whence was to be derived the above men- tioned revenue, was taken possession of by this government and then abandoned to the enemy ; that the whole of it has been laid waste and in great measure destroyed, owing to the inability of the government to protect it ; that nearly all the slaves on said property have escaped to the enemy, so that the amount thus lost would constitute a capital which would produce at the usual rate of interest more than three times the said annuity of three thousand dollars ; And whereas, furthermore, the estate thus bequeathed, yields no revenue at this time, nor is likely to yield any without a large outlay : Therefore — The Congress of the Confederate States of America do enact, That j ha pt 0aBn the said John Prosser Tabb is hereby forever released and discharged from Tabb released from the payment of said sum of three thousand dollars each and every year, the payment of a and do hereby transfer and assign to him and his heirs all the rights and ^ r ai D aBnlllt - T ' interest accruing to the said Confederate States under the aforesaid Act, the Acts amendatory thereof, and under the aforesaid decree. Approved April 28, 1863. 8 10 FIRST CONGRESS. Sess. III. Ch. 2, 3. 1863. April 29, iStJo. Chap. II. — An Act for the relief of Lieutenant Thomas T. Kirtland. Preamble. Whereas it is alleged and claimed by Lieutenant Thomas T. Kirtland, of Company B, Walker's Fortieth Tennessee Regiment, that he did, in the months of February and .March, eighteen hundred and sixty-two, muster into the service of the Confederate States, for the term of three years, or the war, fifteen recruits, and did pay to each and every of said recruits the sum of fifty dollars each, amounting, in the aggregate, to the sum of seven hundred and fifty dollars ; and did also pay for clothing, which was distributed to said recruits, the sum of six hundred and fifty-four dollars : And whereas the said Lieutenant Kirtland, together with the said recruits, was surrendered as prisoners of war to the Federal forces at Island Number Ten, in the Mississippi River, on the eighth day of April, eighteen hundred and sixty-two, and was detained and confined as a prisoner until the month of September following ; and during his said confinement he was deprived by the soldiers or authorities of the United States of the said receipts for bounty and clothing, and on account of the death of the greater number of said recruits during their said imprisonment and the taking of the oath of allegiance to the Government of the United States, by the balance of them it is now im- possible for the said Lieutenant Kirtland to procure new receipts and descriptive rolls, all of which facts appear by the certificates of the officers of said regiment — Aecoanting offi- The Congress of the Confederate States of America do enact, That •'uth °' f J r< t aSU i' y * n ^ ie ausence °f receipts and descriptive rolls, the proper accounting offi- cjnidato the claims eers be authorized to adjust and liquidate the claims of the said Lieutenant uf Lieut. Thomas Thomas T. Kirtland for the disbursements aforesaid, upon the next best ■ T ' "ktjanji. evidence that he may be able to adduce : Provided, That for the disburse- ments made by said Lieutenant Thomas T. Kirtland for clothing furnished • said recruits, he shall not receive a sum exceeding the amount of commu- tation money at that time allowed by then existing laws ; and that he be further required to furnish to the proper officer a satisfactory list so mus- tered into service by him, and to whom bounty money and clothing was ' Further proviso, furnished as aforesaid : And provided further, That the commutation in Further proviso, money has not been paid to said recruits ; Provided further, The evidence presented shall satisfy the auditor that the claim is equitable and just. Approved April 29, 1863. ■ May 1, 1SS3. Chap . Ul.—An Act for the relief of S. B. Lowe. Confederate States The Congress °f the Confederate States of America do enact, That directed to refund the Treasurer of the Confederate States be, and he is hereby, authorized certain moneys to and directed to refund and pay over to S. B. Lowe, or to his legal repre- ss. B. Lowe. sentatires, the sum of two thousand three hundred and sixty-one dollars and sixty cents, the amount paid by S. B. Lowe & Co. as duties on certain roilroad cars entered at the port of New Orleans on the first day of May, one thousand eight hundred and sixty-one. Approved May 1, }863. FIRST CONGRESS. Sess. III. Res. 1, 2, S. 1863. 11 RESOLUTIONS, [No. 1.] Joint Resolution for the relief of Captain John F. Divine. April 16, 186S. Whereas Captain John F. Divine, Assistant Quartermaster at Fort Macon, Preamble. North Carolina, immediately before the surrender to the enemy of that post, destroyed the sum of four thousand nine hundred and forty dollars in Confederate notes, belonging to the Government, to prevent the said money from falling into the hands of the public enemy ; and, whereas, the Treasury Department has no legal authority to give credit for the notes so destroyed : Resolved, therefore, by the Congress of the Confederate States of America, Treasury Depart- That the Treasury Department give the said Captain John F. Divine credit ™°| t a c* ""jota for the said sum of four thousand nine hundred and forty dollars in the p. Divine with eer- settlement of his accounts. tain moneys in the Approved April 16, 1863. ** ° f ^ [No. 2.] Joint Resolution for the relief of JS. H. Epping. April 22, 1863. Resolved by the Congress of the Confederate States of America, That the Seoretary an t h t ^ e Secretary of the Treasury is hereby authorized to audit and pay the account j ze d aS t cy 6e ttle the of H. H. Epping for money advanced by him to pay the bounty due to the account of H. H. men enlisted by Second Lieutenant J. A. Alexander, by virtue of authority Epping for certain from J. P. Benjamin, Secretary of War, to enlist volunteers and muster m aL\y'hto. * into service a company of light artillery : Provided, That the money to proviso, pay said bounty has not been furnished by the government to any officer of the Confederate States. Approved April 22, 1863. [No. 3.] Joint Resolution authorizing the payment of rent for the building occupied by April 27, 1863. the Quartermaster* 8 Department, ' ' Secretary of the , Resolved by the Congress of the Confederate States of America, That the Secretary of the Treasury pay to Paul Bargamin, out of any money i Z ed aS to y pay U Paui in the Treasury not otherwise appropriated, the sum of five hundred dollars Bargamin for the for the rent of the building occupied by the Querterm aster's Department, rent of the build- on the corner of Main and tenth streets, during the quarter ending on the JjJ/ Qnaftermas^ twenty-fourth of December, eighteen hundred and sixty-two. ter's Department. Approved April 27, 1863. ••