c yfi^a^t^d^eLy ^ A BY AUTHORITY, THE ST < T LARGE Confederate State's of America, PASSED AT THE FOURTH SESSION OF THE FIRST CONGRESS; 18 6 3-4=. (Sartfullg iollai«b tu'ttl) tl)c (DriginaU at Euljinoufc EDITED BY JAMES M. MATTHEWS, ATTORNEY AT LAW, A3D LAW CLERK IS THE DEPARTMENT OF JUSTICE. TO BE CONTINUED ANNUALLY. RICHMOND: R. M. SMITH, PRINTER TO CONGRESS. 1864. PUBLIC LAWS OF THE / CONFEDERATE STATES OF AMERICA, PASSED AT THE FOUETH SESSION OF THE FIRST CONGRESS; 1863-4. CarefnLlfl collated rottl) t\)t ©rtgtnals at Eubmanfo EDITED BYfc JAMES M, MATTHEWS, ATTORNEYj^AT LAW, AND LAW CLERK. IN THE DEPARTMENT OP JUSTICE. TO BE CONTINUED ANNUALLY RICHMOND: R. M. SMITH, PRINTER TO CONGRESS, 1864. LIST OF THE PUBLIC ACTS AND RESOLUTIONS OF CONGKESS. 2lct0 of % ifirst Comjwhs of t!)e Confederate States. • STATUTE IV.— 1863-64. PACE. Commutation of tax in kind on sweet potatoes. An Act to amend so much of section eleven of (he Tax Law as requires one-tenth of the sweet potatoes produrt-d this year to be paid to the Gcvern- , ment. December 28, 1863, ch. 1 171 Commutation of tax in kind on bacon. An Act authoriz ng the rax in kind on bacon to be commuted by collection of salt pork as an equivalent. December 28, 1863, ch. 2 171 Enlistment of substitutes in the military service, prevented. An Act to prevent the enlistment or enroll- ment of substitutes in the military service of the Confederate States. December 28, 1863, ch. 3. 172 No person exempted from military service by reason of having furnished a substitute. An Act to put an end tc the exemption from military service of those who have heretofore furnished substi- tutes. January 5, 1864, ch. 4 172 Vacancies in the representation of any Indian Nation in Congress, Jilted by special election. .An Act providing for filling vacancies of delegates to Congress in certain Indian Nations. January 5, 1864, ch. 5 172 Pay of officers, &c.j on detailed- or detached service, continued. An Act to continue in force an act en- titled ; An Act to provide for the compensation of certain persons therein named,*' approved May the first, eighteen hundred and sixty-three. January 6, 1864, ch. 6 172 Appointment of Third Auditor of the Treasury. An Act to authorize the appointment of a Third Auditor of the Treasury. January 8, 1864, ch. 7 173 Cancellation of certain Confederate States Bonds. An Act to authorize the cancellation of certain Confederate States bonds, and the substitution of others for them. January 9, 1864, ch. 8 173 Act increasing pay of certain officers, &c, at Richmond* continued in force. An Act to continue in force the provisions of an act therein named. January 13, 1864, ch. 9 173 Elections for members of Congress in Missouri. An Act to provide for holding elections for represent- atives in the Congress of the Confederate States from the State of Missouri. January 19, 1864, ch. 10 173 Procuring persona to desert from the army. An Act to prevent the procuring, aiding and assisting persons to desert from the army of the Confederate States, and for other purposes. January 22, 1864, oh. 11 , .; 171 Appropriation for the Cherokees. An Act appropriating one hundred thousand dollars for the use and benefit of the Cherokee Nation. January 22, 1864, ch. 12 l7ii Chaplains allowed to draw forage. An Act authorizing chaplains, in certain cases, to draw, forage for one horse. January 22, 1S64. ch. 13 17f» Appointment of agent of the Treasury Department, west of the Mississippi, An Act to authorize the appointment of an agent of the Treasury Department west of the Mississippi. January 27, 1864, ch. 14 ■ ■ ...».».»,.» UG CT\p 526333 \.(!cmq. 43^' iv LMT OF THE PUBLIC ACTS OF CONGRESS. PAQI. Attorney General not required to report to Congress claims against the Vonfederate States. An Act to I amend "An Act to provide a mode of authenticating claims for money against the Confederate States not otherwise provided for," approved August 30, 1S61. January 30, 1864, ch. 15 176 Pay of certain civil officers and employees, increased. An Act to increase the compensation of certain civil officers aud employees in the President's office and in the Executive and Legislative De- partments at Richmond, for a limited period. January 30, 1864, ch. 16 176 Collection of tax in hind on tobacco. An Act to regulate the collection of the tax in kind upon tobacco, and to amend an act entitled " An Act to lay taxes for the common defence and carry on the Government of the Confederate States," approved April 24, 1S63. January 30, 1864, ch. 17 177 Indemnity to officers receiving counterfeit Treasury Notes, extended. An Act to extend the provisions of an act entitled "An Act in relation to the receipt of counterfeit treasury notes by public officers," approved May 1, ISC". January 30, 1S64, ch. 18 ,177 Pay and allowances of Master Armorer at Richmond. An Act to fix the pay and' allowances of the master armorer of the Confederate States armory at Richmond, Virginia. January 30, 1864, ch. 19..... 178 Time for assembling of Second Congress, changed. An Act to change the time for the assembling of Congress for its next regular session. February 3, 1864, ch. 20 178 Assignment of judges of military courts. An Act to authorize the President to assign judges of mili- tary courts from one court to auotber. February 3, 1S64, ch. 21 178 Treasury Note Bureau, organized. An Act to organize the treasury note bureau. Feb. 3, 1864, ch. 22, 178 Importation of luxuries prohibited. An Act to prohibit the importation of luxuries, or of articles not necessaries, or of common use. February 6, 1864, ch. 23 178 Regulations imposed upon the foreign commerce, A bill to impose regulations upon the foreign com- merce of the Confederate States to provide for the public defence. February 6, 1864, ch. 24 181 Dealing in the paper currency of the enemy. An Act to prohibit dealing in the paper currency of the enemy. February 6, 1864, ch. 25 183 Detail of field officers as members of military courts. An Act to authorize commanders of corps and departments to detail field officers as members of military courts, under certain circumstances. February 6, 1804, ch. 26. 183 Appointment of agent of Post-office De2>artmerit, and Clerks, west of the Mississippi river. An Act to authorize the appointment of an agent of the Post-office Departmeot, and such olerksas maybe necessary to carry on the postal service in the States west of the Mississippi river. February 10, 1864, ch. 27 : 184 Salary of agent of the Treasury Department west of the Mississippi river, increased. An Act to amend ''An Act to authorize the appointment of an agent of the Treasury Department westof the Mis- sissippi," approved January 27, 1864. February 11, 1864, ch. 28 184 Pay of officers who hare performed staff duty. An Act to provide compensation for officers who may heretofore have performed stall" duty under orders of their superior officers. February 11, 1864, ch. 29 i 185 Act establishing Volunteer Navy, amended. An Act to amend An Act entitled " An Act to establish a volunteer navy," approved April IS, 1863. February 11, 1S64, ch. 30 : 185 Issue of certificates for interest on fifteen mill ion loan. An Act to authorize the issue of certificates for interest on the "fifteen million loan." February 11, 1864, ch. 31 185 Tax-payers relieved from tax on property destroyed by order of the Government. An Act for the relief of tax-payers in certain cases. February 13, 1864, ch. 32 186 Establishment of military court in North Cm»ivmi. An Act to amend an act entitled " An Act to or- ganize military courts to attend the army of the Confederate States in the field, and to define the powers of said courts. February 13, 1864, ch. 33 186 . New post-routes established. Au Act to establish certain post-routes therein named. February 13, 1864, ch. 34 186 Commutation value increased of hospital rations. An Act to increase the commutation value of hos- pital rations. February 15, 1864, cb. 35 187 Digest of the Lares of the Confederate States. An Act to authorize the purchase and publication of a digest of the laws of the Confederate States. February 15, 1864, ch. 36 187 Writ of habeas corpus suspended. An Act to suspend the privilege of the writ of habeas corpus in certain cases. February 15, 1864, ch. 37 187 Elections for members of Congress in Arkmsas. An Act to provide for holding elections for represen- • tatives in the Congress of the Confederate States of America from the State of Arkansas. February 15, 1S64, ch. 38 139 Records of State Troops. An Act to aid any Stare in commuaicating with aud perfecting records con- cerning its troops. February 16, 1864, ch. 39 190 Allowances to officers of the Navy. An Act making allowances to officers of the navy of the Confede- rate States, under certain circumstances, and to amend an act entitled "An Act to provide for the organization of the navy," approved March 16, 1861. February 16,1864, ch. 40 191 Territory of Arizona, act to organize, amended-. An Act to amend an act entitled "An Act to organ- ize the Territory of Arizona." February 16,1884, ch. 41 191 Pay of certain officers of the Treasury, increased. An Act to increase the compensation of certain of- ficers of the Treasury. February 16, 1864, ch. 42....'. 191 Impressments. An Act to amend "An Act to regulate impressments," approved March 26, 1863, and to repeal an act amendatory thereof, approved April 27, 1863. February 16, 1864, ch. 43 192 Additional military courts. An Act to authorize the President to establish additional military oourts. February 16, 1864, cli. 44... .'..........'.'........'.".n. .....,.,., . 193 RBQ McU LIST OF THE PUBLIC ACTS OF CONGRESS. v PAflF. Rations and privilege of purchasing clothing, dkc. t allowed commissioned officers of the army. Ad Act to allow commissioned officers of the army rations and the pririlege of purchasing clothing from the Quartermaster's Department. February 17, 1864, ch. 45 193 Publication in public gazettes of acts of Congress, compensation for. An Act to fix the compensation for the publication in the public gazettes of the acts of Congress. February 17, 1864, ch. 46... 194 Commissary General of subsistence to provide for sustenaneeof prisoners of war. An Act to repeal cer- tain portions of the act of May the 21st, 1861, relative to prisoners of war. February 17, 1864, ch. 47 194 Furloiighs and discharges in hospitals. An Act to amend "An Act regulating the granting of fur- loughs and discharges in hospitals," approved May 1st, 1863. February 17, 1864, ch. 48 194 Military courts, act organizing, amended. An Act to amend an act entitled "An Act to organize mili- tary courts to attend the army of the Confederate States in the field, and to define the powers of said courts/' approved October 9, 1862. February 17, 1864, ch. 49 v 194 Appointment of General . 202 Invalid Corps. An Act to provide an Invalid Corps. February 17, 1864, ch. 56 203 Milt-age and salary of members elect of Second Congress. An Act to authorize the payment of mileage and salary to members elect of the Second Congress of the Confederate States. February 17, 1864, ch. 57 203 Promotion of officers, &e., for distinguished skill or valor. An Act to authorize the promotion of officers, non-commissioned officers and privates for distinguished skill or valor. Feb. 17, 1864, ch. 58... 204 Engineer Troops. An Act to amend the act entitled "An Act to provide and organize engineer troops to serve during the war," approved 20th March, 1S63. February 17, 1S64, ch. 59 204 Appointment of additional number of officers, &c„ in the Engineer Corps. An Act to amend the act of Aprii 1st, 1862, and September 23d, 1862. February 17, 1864, ch. 60 204 County of Noxubee, -Mississippi, attached, to Southern judicial division of said State. An Act to attach the county of Noxubee, in the State of Mississippi, to the Southern judicial division of said State. February 17, 1864, ch. 61 2(15 State Tax Collectors. An Act to be entitled "An Act in relation to the qualification of State Collec- tors.' February 17, 1S64, ch. 62 205 ' Currency reduced, and a ncu: issue authorized of notes and bonds. An Act to reduce the currency and authorize anew issue of notes and bonds. February 17, 1864, ch. 63 205 > Additional taxes levied. An A<-t to levy additional taxes for the common defence and support of the Government. Feb. 17, 1864, cn.*64 208 Organization of foreen for the war. An Act to-organize forces to serve during the war. February 17, 1864, eh. *65......" 211 Taxes. An Act to amend an act entitled "An Act to lay taxes for the common defence and carry on the Government of the Confederate States," approved April 24th. 1863. Feb. 17, 1864, ch. 66.. 215 Assessment and collection of taxes, act /'or, amended. An Act to amend the "Act for the assessment and collection of taxes," approved May l^t. 1S63. February 17, 1864, ch. 69 227 Volunteer Navy. An Act tn amend an act entitled "An Act to amend an act entitled 'An Act to es- tablish a volunteer navy," approved 11th February, 1S64. February 17, 1864, ch. 6S 229 Additional powers conferred mi •■tuirts martial, and military courts. An Act to confer additional powers upon courts martial :. No. 40. No. 41. No. 42. No. 48. No. 45. No. 16". No. 47. No. 48. ERRATA. Page. Ch. Sec. Line. 181 24 9 For " consigners, - ' (in side note,) read " consignees." 184 27 For " 1863," (in side note,) read "1864."' 194 46 For "2864," (in side note,) read "1864." 194 49 For " way," (in side note,) read "array." 250 Res. 43, 1 For " Thar," read "That." PUBLIC ACTS OF THE FIRST CONGRESS OP THE CONFEDERATE STATES, Passed at 'the fourth session, which teas begun and held at the city of Richmond, in the State of Virginia, on Monday, the seventh day of December, A. D., 1863, and ended on Thursday, the eighteenth day of February, 1864. 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 to amend so much of section eleven of the Tax Law as requires one- Dec. 28, lflft3. tenth of the Sweet Potatoes produced this year to be paid to the Government. — *- The Congress of the Confederate States of America do enact, That ^ ee ™P*j'> ch - 3 °' so much of section eleven of "An act to lay taxes for the common ' "•! ■ """ defence, and carry on the Government of the Confederate States," ap- Producers of proved April twenty-fourth, eighteen hundred and sixty-three, as requires sweet potatoes, in farmers and planters to pay one-tenth of the sweet potatoes produced i» '!j e 7 oar 1SP ' 3, a "^_ the present year to the Confederate Government, be so amended as to C o«nnutatio n by authorize the producers of sweet potatoes, in the year eighteen hundred payment of tha and sixty-three, to make commutation by payment of the money value money value of the of the tithe thereof, instead of payment in kind, at rates to be fixed by stea( j f p aT 'meirt the. commissioners under the impressment act. in kind. , Approved December 28, 1863. Chap. IX. — An Act authorizing the tax in kind on bacon to be commuted by collection of Dec. 28, 186-3. salt pork as an equivalent. ' • The Congress of the Confederate States of America do enact, That Salt pork reeeiv- assistant quartermasters and other agents engaged in the collection of f or th* tax in kind tax in kind may be authorized, under orders and regulations made by on bkcon. the Secretary of War, to demand and receive, in commutation for the ! tax in kind on bacon, an equivalent therefor in salt pork. - Approved December 28, 1863. ■ * 172 FIRST CONGRESS. Sess. IV. Gn. 3, 4, 5, 6. 1864. Dec. 28, 1863. Chap. III. — An Aet to- prevent the enlistment or, enrollment of substitutes in the military • service of the Confederate States-. military eerv ice The Csngrest ef ihi Confederate States of America dfo enact, That not allowed to fu-- no person liable to military service shall hereafter be permitted or allowed nigh substitutes, ^o furnish a substitute' for sueh service, dot shall any substitute be- received, enlisted or enrolled in the military service of the Confederate- States. Approved December 28,. 186S-. Jan. 5, 1864. Chap.. IV. — An Aal to put an end to the exemption fr&zt mil&arg service of these who* have heretofore furnished substitute*. TVdereas, in the present circumstances of the country, it requires the aid of all who are able to bear arms; [Therefore] — No person ex- lf, e Congress of the Confederate States of America do enact, That tlxy 6 service b y n0 P erson shall be exempted from military service by reason of his hav- reason of having ing furnished a substitute; but this act shall not be so construed as to furnished a eubeti- affect persons who, though not liable to render military service, have,, nevertheless, furnished substitutes. Approved January 5, 1864. tute, Jan. 5, 1864. Chap. V. — An Act providing for filing) vacancies of delegates- to Congreas- in certain Indian nation?. Vacancies in the The Congress of the Confederate States of America do enact, That representation of w henever, by any cause, a vacancy shall occur in the representation of in Congress, filled an y Indian nation entitled to a delegate in the Confederate Congress, fcy special election, the same shall be filled by special election, after thirty days' notice of flow election te- be sa j,j e ] ec ^on, to be held and conducted according to the provisions of an e j" act of Congress, entitled " An act to provide certain regalations for holding elections for delegates to the Congress of the Confederate State* 1663, May 1. ; n certain Indian nations," approved May first, eighteen hundred and ' sixty -thre«; said notice to be given by the Governor or principal chief of such nation, according to the usual mode of giving notices by such nation or nations. When this act to Sec. 2. That this act take effect and be in force from and after it* take effect. Approved January 5, 1864. J*n. 6, 1864. Chap. VI. — An Aet to eontinxe in force on aet entitled " An act to provide fob the eom- — — pensation of certain persona therein named," approved Mag the first, eighteen hundred and sixty-three. f See attach. 72, The Congress of the Confederate States of America do enact, That Act of lStt, May the act entitled " An aet to provide for the compensation of certain per- t, providing for SO ns therein named," approved May the first, eighteen hundred and Smmia'ioned'offi- sixty-three, which, by its own limitation, woujd expire on the first of cera,&c, on detail- January, eighteen hundred and sixtyrfour, be, and the same is hereby w McU FIRST CONGRESS. Sess. IV. Oa. 7, 8, 9, 10. 1864. 173 continued in force until the first of January, eighteen hundred and ed or detached s'er- ■ , £• ■ vice, continued in Sixty-live. force till January Approved January 6, 1864. is i s 65. ; Chap. VII. — An Act to authorize the appointmmt of a Third Auditor of the Treasury. Jan. 8, 1864. The Congress of the Confederate States of America do enact, That Appointment of there shall be appointed by the President, bj and with the advice and a Tl ^ rd Audlt °rof consent of the Senate, an Auditor of the Treasury for the Post-oflice Department, who shall be styled the Third Auditor, and who shall be Hld dutles - charged with all the duties connected with the Post-office Department which the First Auditor is now required to perform, who shall receive Salary. for his services a salary of three thousand dollars per annum. Approved 'January 8, 1864. Chap. VIII. — An Act to authorize the cancellation of certain Confederate States bonds, Jan. 9, 1864. and the substitution of others for them. Tlie Congress of the Confederate States of America, do enact, That On cancellation the Secretary of the Treasury be, and he is hereby, authorized, upon the Don °, a fo ° sfooo" receipt of satisfactory evidence that the eight per centum bonds issued ooo eac .issued to by him upon the requisitions of the Secretary of the Navy, dated Octo- the Secretary of the ber the eighteenth and twenty-seventh, eighteen hundred and sixty- J fa . vy ' ° th " b , " ds o .,,, p i 11 " i i i ii i i i ^ to be suostituted. two, tor one million ot dollars each, nave been cancelled abroad, to sub- stitute and deliver to the Secretary of the Navy an equal number of bonds of like character. Approved January 9, 1864. Chap. IX. — -4a Act to continue in force the provisions of an act therein named: Jan. 13, 1864.' The Congress of the Confederate States of America, do enact, That Actof 1862, dct the provisions of an act entitled "An act to increase the pay of certain ];?> ( 9 *® n ."' <: ' on- officers and employees of the Executive and Legislative Departments," ing the pay^few- approved October thirteenth, eighteen hundred and sixty-two,' be, and tain officers, Ac, the same are hereby, continued in force until otherwise ordered by Con- 00ntioued in de- gress. Approved January 13, 1864. Chap. X — An Act to provide for holding elections for representatives in the Congress of Jan. 19, 1864. the Confederate States from the State of Missouri. " The Congress of the Confederate States of America do enact, That Elections for rep- elections for representatives in the Congress of the Confederate States reS8ntatiTe8 in for the State of Missouri may be held as follows, until the Legislature of gutfoTMUsouri! said State shall otherwise direct: That each voter shall be allowed to vote one ticket, containing the name of one person for each one, of the seven congressional districts of said State, and the persons receiving the highest 174 FIRST CONGRESS. Sees. IV. Ch. 11. 1864. Representatives number of votes for the representative districts, shall be commissioned aa elected to be com- representatives by the Governor of said State. Governor. by "^ Sec - 2 " Such election shall be held upon the first Monday in May When election next, and upon the same day of each second year thereafter during the to be held. war. By what officers, Sec. 3. Such elections shall be held by the officers authorized, or oper- and how conducte gong a pp j nle( j or provided by the laws of said State for the purpose of holding such elections, and shall be conducted according to the mode prescribed by the laws of said State, except so far as the same are modi- fied by this act. Qualification of S Er j. 4. In such elections, any citizen of the Confederate States who voters. shall be qualified to vote for a member of the most numerous branch of the State Legislature of said State, shall be entitled to vote at the place or places in said State, at which he would be entitled to vote in an elec- tion lor such member of said Legislature. When citizens Sec. 5. But in case such citizen shall be in the military service of the allowed to vote at Confederate States, or in case he shall be driven from his home by the any place of voting • i> , • i i i t , i .» in eaid State or in occupation ot his country by the public enemy, or by the movements of the camps of the the enemy's troops, or in case the election cannot be held at the usual an T- places of holding the same, by reason of such occupation or movements, then such citizen shall be allowed to vote at any place of voting in said State, or in the camps of the army, as hereinafter provided. How election Sec. 6. Such elections for representatives, when held in the camps of the oonducted when ar g ] la jj be conducted as follows: In every army corps, division, or hell in the camps "■■.,,•■., , , e , . J i. ■ \ c D f the army. command, the colonel ot each regiment, or other officer in command or any less body on detached service, shall appoint two judges and three clerks to open and hold such election, who shall hold the same and make out the poll-books and returns, under the same rules and regulations, as far as practicable, as if the same were opened and held at the usual places of holding the same in said State, and shall allow all persons entitled, to vote therein. Returns of snch g EC _ f w fhe returns of such elections in camps shall be forwarded by .ons id camps. j 1)e severa ] commanding officers, appointing the judges and clerks as afore - said, to the highest officer in. grade, and the senior of the grade from said State, for which the same is held in the encampment or army, in which the same is held, whose duty it shall be, at once, to forward the same to the Governor of the State, or the same may be, if more convenient, for- warded by such commanding officer directly to the Governor. When elections Sec. 8. In case the exigencies of the public service prevent the holding in camps may be f ^ ne e ] ec tions in any camp under this act, at the time provided by law. the same may be held at any time within ten days after the preventing cause may cease; the time for holding the same to be fixed by the officer authorized to appoint the judges and clerks. and clerks" by Sec. "• Such officer shall be authorized to administer the proper oaths whom administer- to the judges and clerks, or they may administer the same to each other. «'!■ Sec. 10. Every person concerned in holding such election shall take an Oath of persons ^ t support the Constitution of the Confederate States, and to discharge concerned in hold- . .rr . -• ■ , > c in°- such election, his duty, in holding such election, faithfully and impartially. Approved January 19, 1864. Jan 22 1864. CnAP. XI. — An Act to prevent the procuring, aiding, and assisting persons to desert ' !__ from the army of the Confederate States, and for other purposes. Procuring, aid- The Congress of the Confederate States of America do enact, That ing and asdisting ever y p erson no t subject to the rules and articles of war, who shall pro* FIRST CONGRESS. Sess. IV. Ch. 12, 13. 1864. 175 cure or entice a soldier or person enrolled fur service in the army of t&eper?ons t> desert Confederate States to desert; or who shall aid or assist any deserter i'ruin rom e arm ^; the army, or any person enrolled for service, to evade their proper com- mauders, or to prevent their arrest to be returned to the service; or who shall knowingly conceal or harbor any such deserter; or shall purchase Concq^jins; or from any soldier or person enrolled for service any portion of his arms, harborlD S desert- equipments, rations or clothing, or any property belonging to the Con- Purchasing federate States or any officer or soldier of the Confederate States, shall, from a soldier his upon conviction before the District Court of the Confederate States, having a "" B > &0 -> °? PJ°P" jurisdiction of the offence, be fined not exceeding one thousand dollars, tDe c. S., or°anT and be imprisoned not exceeding two years. oflicer or soldier. Approved January 22, 1864. Penalty - Chap. XII. — An Act appropriating one hundred thousand dollars for the use and Jan. 22, 1SC4. benefit of the Cherokee Nation, • Whereas, by the forty-fifth article of the treaty between the Confede- Preamble, rate States of America and the Cherokee Nation, the said Confederate States promised to collect and pay over to the Cherokee Nation the annual interest upon the several sums of money invested by said nation in stocks of certain States of the Confederate States ; and whereas, by reason of the war with the United States, it is impracti- • cable to make such collection ; and whe^as, there is good reason to believe that the citizens of said nation are greatly in need of : the money thus due them : Therefore, The Congress of the Confederate States of America, do enact, That Appropriation of the sum of one hundred thousand dollars be, and the same is hereby, $ 100 > 0|)I) iuT , the appropriated out of any money in the treasury, not otherwise appro- ero ee ■ Natl0n - ■ priated, for the use and benefit of the Cherokee Nation. Sec. 2. The said sum of "money shall be forwarded without delay by Bureau of In- the Bureau of Indian Affairs to the proper representatives of the diau Affairs to for- Cherokee Natron. ward the money - Sec; 3. It is hereby expressly understood that said one hundred thou- Cherokee Nation sand dollars is to be returned by the said Cherokee Nation when peace to return the same, shall be ratified between the United and Confederate' States, or that the °^b £' d S ' ^H said Confederate States shall be reimbursed out of the interest on said (he interest on oer- stocks which may then be due and collected. tain stocks. Approved January 22, 1864. Chap. XIII. — An Act authorizing chaplains, in certain cases, to draw forage for one j an 90 1804 horse. ' " The Congress of the. Confederate States of America do enact, That Chaplains in the chaplains in the army, in actual service in the field, shall be entitled to arm y entitled to draw forage for one horse : Provided, The chaplain has a horse in his ^orS?. "* "^^ use. Proviso. Apprvoed January 22, 1861. 176 FIRST CONGRESS. Sess. IV. Oh. -14, 15, 16. 1864. Jan. 27, IS6-4. Chap. XrV. — An Act to authorize the appointment of an agent of the Treasury Depart' ment tcest of the Mississippi. Appointment of The Congress of tJie Confederate States of America do enact, That agent of the Treas-tijg President shall, by and with the advice and consent of the Senate, west of the Missis- a PP°' n * an a g ent 0I> the Treasury Department, whose duty it shall be to sippi. reside west of the Mississippi, at such place, and to discharge such duties, as shall, from time to time, be assigned him by the Secretary of the Salary. Treasury, with a salary of three thousand dollars per annum, payable quarterly, in advance. Duties. Sec. 2. The Secretary of the Treasury shall have power to give direction to the said agent to discharge any duty or function on the other side of the Mississippi which he, the said Secretary, is competent Clerks. to discharge ; and shall also have power to authorize the employment of Regulations for such clerks, and to prescribe such regulations for the government of such the Government of a g en j. an| j c i er k s as, from time to time, the said Secretary may deem Salaries of clerks, proper : Provided, That such clerks shall receive the salaries provided by law for similar services in the Treasury Department. When this act to Sec. 3. That this act shall expire on the day of the ratification of a expire. treaty of peace between the Confederate States and the United States of America. Approved January 27, 1864. j nn icg i Chap XV. — An Act to amend " An Act to provide a mode of authenticating claims for ' '__ money ayainst the Confederate States not otherwise provided fur," approved August 30, 1861.- Act of Ang. 30, The Congress of the Confederate State's of America do enact, That if 61, f i, requiring so much of the first section of said act as requires the Attorney General to erai A to° renort *to re P ort to Congress upon said claims be, and the same is hereby, repealed. Congress claims APPROVED January 30, 1864. against C S., re- pealed. »• Jan. 30 1S6-4. Chap. XVI — An Act to increase the co7npensation of certain civil officers and employees . '. . in the President's office and in the Executive and Legislative Departments, at Richmond, for a limited period. Salaries of civil The Congress of the Confederate States of America do enact, That officers and e m - the salaries and compensation of all civil officers and employees in the plojees in the Pre- p id t . ffi and j tlle Executive and Legislative Departments, at sident s office and^. , ' ,. , . , °. , ,, r c ' in the Executive Puehrnond, whose compensation or salaries do not exceed the sum ot two and Legisla tive thousand dollars per annum, shall be increased from the passage of this Departments at act t ^ fifteenth of May, eighteen hundred and sixty-four, at the rate Richmond, in- „ , . . .■'■' ° n -j j nn_ r. n » creased. of one hundred per cent, per annum: Provided, lhe same shall not Proviso. thereby be increased beyond the rate of three thousand dollars per annum ; and the salaries of all said officers whose compensation is above two thousand dollars, and does not exceed the sum of three thousand dollars per annum, shall, for the same period of time, be increased at the rate of fifty per cent, per annum ; but it is hereby expressly declared that the increased compensation provided for in this act, shall not be paid to any officer or employee in any executive department of the Govern- ment, who is liable to perform military duty, or is able to bear arms in the field, unless such officer or employee shall first obtain a certificate from the head of the department in which he is engaged, that his ser- vices are absolutely necessary to the Government, and that his place FIRST CONGRESS. Sess. IV. Crc 17, IS. IS64. 177 cannot be supplied by any one known to the head of the department who is not subject to military duty, whieh said certificate shall be filed with the Secretary of the Treasury before the money is paid; acd it shall be the duty of the said Secretary, at the beginniug of each session, to •communicate a list of all such certificates to Congress: Provided, That no clerk who, by virtue of a military commission, receives rations er 'commutation of rations, shall be entitled to the benefit this act. Approved Jacuary 30, 1864- Citap. XVII. — Aii Act to reyulate the collection of*the tax in kind upon tobacco, and to Jan. 30, 1864. amend an a:t entitled " An Act to lay taxes for the common defence and carry on the : — Government of the 6 ' mfederate Statce," approved April 24, lSfili. . ^ The Congress of the Confederate States of America do enact, That Tax in kind on •|fie tax in kind of one-tenth imposed by said act upon all tobaeee grown i™^ 09 ^ a^enlii an the Confederate States, instead of being collected by the post quar- termaster, shall be collected by the agents appointed by the Secretary of the Treasury to collect and preserve tobacco, and the tax assessors shall Tax assessors to transfer their estimates of the tobacco, due from each planter or farmer, tran ^ rcr t * eir f ,E ' 1 - speeifying both quantity and quality, to the said agents or their duly agents, and copy- authorized sub-agents, taking their receipts therefor, and shall also of estimates to transmit a eopy of these estimates to the Chief of the Produce Loan office ; p I oduo e L ° a n and when said tobacco shall have been eollected, the said agents shall be ' liable for its safe custody. Sec. 2. That each farmer and planter, not earlier than the first day When an'! whefo of June, nor later than the fifteenth day of July, shall deliver his tithe tithe , °, r . t° h ™°° to „ , , ' . . . , .* .:•',■ , „ , , be delivered, and ©I tobacco m prising order, put. up in convenient parcels tor traiasp'orta- - ln wtlat ^\ eYi tion, at the nearest prizing depot, of whieh there shall be not less than one established in each county by the, agents for the collection and pre- servation of tobaeco, where the said tobacco shall be prized and securely Prizing depots to packed in kogsheads or other packages, suitable for market, by said be established, agents. Sec. 4. That the tax assessor shall require a statement from each Statement ro- farmer or planter as to the different qualities of tobacco raised by him, quired of different and shall assess, as clue the Confederate States, one-tenth of each of said J!° a lUes 8 t0 ao ~ qualities, whieh shall be stated separately in his estimates, and shall be A=sessment and delivered separately by the farmer or planter at the prizing depots. d .C vir v of ono- Sec. -tfc All aets and parts of aets, inconsistent with the fore Aets repealed. hereby repealed. 'Approved January 30, 1864. Chap. XVIII. — An Act to extend the provision* of an act entitled "An Act in relation Jan. 30, 1864. to the receipt of Counterfeit Treasury Notes by public ojicers," approved May 1, 1863.' The Congress of the Confederate States of America do enact, That Acts of Hay I, the provisions of an act entitled " An Actnn relation to the receipt of '803, (see ante. p. Counterfeit Treasury Xot'es by public officer-s," approved May first, one } a ij IJ to the 11 «. thousand eight hundred and sixty-three, be, and the same are hereby ceipt of counte*- ■extended, so as to embrace all counterfeit treasury notes received by the feit treasury notes public officers mentioned in said aet, prior to the first day of January, extended. *"' in the year eighteen hundred and sixty-four. j t 15(54. Approved January 30, 1864. 178 FIRST CONGRESS. Sess. IV. Ch. M, 20, SI, 8t. J864. Jan. SO, 1864. Chap. XIX. — Are Acf to fit the jot?/ and allowances of the Master Armorer of the Con. — federate State* Armory at Richmond, Virginia. Salary and al- The Congress of the Confederate States of America do enact, That lowaDces of t h e the Master Armorer of the Confederate States Armory at Richmond, master armorer of Virginia, shall hereafter receive a salary of three thousand dollars per the C. S. Armory, ° ' . n , ' r» i ■ ■ i »i n Richmond. a»uum from the time ot the passage ot this act, with allowances for quarters aad fuel,' of a captain of iafaatry. Approved January 30, 1864. Feb. 3, 1864. Chap. XX. — An Act to change the tim* for the assemhli-ag of Congress for its next regu- ~~ " ■ lar session. ™ a ? e x f V reg " lar The Congress of the Confederate States of America do enact. That session of CongresB , <, 1 •-, i- 1 c e * e to boon the first the Congress of the Confederate States or America, tor its next regular Monday in May, session, shall assemble the first Monday in May, Anno Domini, eighteen hundred and sixtj'-four, and not the first Monday of December, eighteen. hundred and sixty-four. Approved February 3, 1 864. Feb. S, 186-1. Chap. XXI.— An Act to authorize the President to assign fudge* of military courts from.' one eourt to another. ■ Presideotmayas- f] ie Congress of the Confederate Slates of America do enact, That "ne" military «ourt ^ ie l >lesu l eat be, and be is hereby, authorized, at any time, to- assigiv to another. judges £om on8 military court to another,-as, in his judgment, the service may require.. Act to take effect Sec. 2. Be it further enacted. That this act take effect aad be ia fores- from its passage. fmm and aftei . ^ passage _ Approved February 3, 1864. Feb. 3, 1864. Chap. XXII- — An Act to organize the Treasury Note Bureajt. Treasury note The, Congress of the. Confederate States of America do enact. That bureau tobeorgan- another bureau .shall be organized in the Treasury Department, to W known as the Treasury Note Bureau, which shall have charge of the engraving,. printing and preparing of treasury notes snd bonds, and of every thing incidental thereto. Appointment of g Ea 2 A chief of the said bureau shall be appointed by the President^ ° Salary ttreau " by and' with the advice and consent of the Senate, with the same salary Duties. as the other heads of bureaus in the said Department, whose duty it shall be to provide the materials necessary for every issue of notes or bonds, and to cause the said notes and bonds to be engraved, printed and prepared for issue, and to- superintend and have in charge all the clerks employed in and about the said bureau, under the directi»nand control of the Secretary of the Treasury. Chief elerks. Sec. 3. The Secretary of the Treasury ratay appoint a chief clerk of the said bureau, to reside at Columbia during such time as the engraving and printing may be conducted there, and another chief clerk at Richmond • Messengers and ;i ] g0) j wo messengers and as many clerks, male and female, as may b* necessary t&'conduct the business of the bureau. The chief clerk at Co- FIRST CONGRESS. Sess. IV. Ch. 23. 1864. 179 iumbia shall, receive a salary of twenty-five hundred dollars per annum, Thtir salaries, payable quarterly, and the other clerks and the messengers shall receive the same salaries as are provided by law for the clerks of the same grade at Richnion'd. Sec. 4. The Secretary of the Treasury shall establish regulations for the Regulations for ' ~ , •! , , , »** i esvernmont ot bu- government and management of the said bureau and tor securing such ° eau _ safeguards against counterfeit notes, bonds or coupons, as he may deem expedient. ' Approved February 3, 1864. . ' Chap. XXIJX — An Act to prohibit the importation of luxuries, or of articles not neces- Feb. 6, 1864. $ saries or of common use. ■ The Congress of the Confederate States of America do enact, That The importation „ , ' n . ;. ■« ■ i • i ii- ii p i • .of certain articles from and after the first day ot March next it shall not be lawful to import spccificd in sa -^ a . into the Confederate States any brandy, wines, or other spirits, or any other dule A and B of article specified in schedule A of an act entitled "An act to provide reve-^ aot of May 21 , mie from commodities imported from foreign countries," approved May ' ' ' twenty-first, eighteen hundred and sixty-one, or any goods, wares or mer- chandise, enumerated in schedule B of said act, except the following arti- cles: All things for medicinal purposes, camphor refined, pickles, molasses, pepper, pimento, cloves, nutmegs, cinnamon, and all other spices; soap, castile, Windsor, and all other toilet soaps; sugar of all kinds; syrup of sugar ; galloons, laces, knots, stars, tassels, tresses and wings of gold and silver, or imitations thereof, intended for uniforms of officers in the military or naval service. ■ Sec 2. And it shall not be lawful to import the following articles, enu- v aEd !u schedule merated in schedule C of said act: Beer, ale and porter; muffs and tip- pets, and all other manufactures of far, or of which fur shall be a compo- nent part, except caps and hats; carpets, carpetings, health rugs, bedsides and other portions of' carpeting of any kind or description ; carriages and parts of carriages ; cider and other beverages not containing alcohol; " clocks and pai ts of clocks ; cotton laces, cotton insertings, cotton trim- mings, or laces of thread or other material ; coral, manufactured ; dolls and toys of all kinds ; fire-crackers, sky-rockets, Roman candles and all similar articles used in pyrotechnics; furniture, cabinet and house- hold; glass, colored, stained or painted; India matting of all sorts; jet and manufactures of jet, and imitations thereof; jewelry, or imitations thereof; manufactures and articles of marble, marble paving tiles, slabs or blocks, and all other marble ; matting, China or other floor matting and ■ mats made of flags, jute or grass; paper hangings, paper for walls, and paper for screens or fiie-boards; paving and "roofing tiles and bricks, and roofing slates and fire-bricks ; thread lacings and insertings ; velvets of all kinds. Sec. 3. And it shall not be lawful to import the following articles, enu- and D and E of merated in schedule D of said act: Angora, Thibet and other goats' hair, ^ited ao ' pr °" or mohair, unmanufactured; bananas, cocoa nuts, plaintains and oranges; cabinets of coins, medals, gems and collections of antiquities; diamonds, mosaics, gems, pearls, rubies, and other precious stones and imitations thereof, set in gold or silver or other metals ; engravings bound or unbound ; rattans and reeds; paintings and statuary; leaf and unmanufactured! tobacco and cigars ; or the following articles enumerated in schedule E: diamonds, cameos, mosaics, pearls, gems, rubies and other precious stones and imitations thereof, when not set. Sec. 4. None of the manufactures of metal, designed as either house- 180 FIRST CONGRESS. Sess. IV. Ch. 23. 1864. Manufactures of hold or personal ornaments, shall be admitted; and in order to confine metal designed as importations to articles of necessity and of common use, the Secretary of mined* 511 ' 4 ' UOt * tne Treasury shall prescribe the maximum foreign prices at which and Secretary of within which importations of goods manufactured wholly or partly of cot- Treasury to pre- ton, flax, wool, or of silk, and designed for wearing apparel, and not herein foreign "riclTat P''°hibited, »**ay be made, and beyond which importations thereof shall and within which 110t be made : Provided, That articles herein allowed to be imported shall importations of not be impressed by the Government or its agents after they have reached goodi nude of cot- tIle Confederate States : Provided further, That nothing herein contained ton, uax, wool, «£c, , ., , , . , .. .. / ,./.,, ° /. , may be made. stull be construed to prohibit any importation tor the use or account ot the Proviso. Confederate States, or either of them : Provided further. That this act Further proviso. s ] la i| no t ;1 pn!y to any article or articles which have been or shall be shipped ' ' without knowledge of the passage of this act, before the first day of March next, but which shall arrive in a Confederate port after |jiat day. Articles imported Sec. 5. That whenever any article or articles, the importation of which in violation of this is prohibited by this a«t, shall, after the first day of March next, be im- a.ct, and the ship, ., 01 -ted m t the Confederate States, contrary to the true intent and mean- which imoo'rted, ' n g °f this a ct, or shall, after said first day of March next, be put on board forfeited. any ship or vessel, boat, raft or carriage, with the intention of importing the same into the Confederate States, all such articles, as well as all other Owner to forfeit al . t jj board the same ship or vessel, boat, raft or carriage, belonging and pay double the i •■ ■ , , , r <• • ° ■> i value of such ar- to the owner ot such prohibited articles, shall be forfeited, and the owner tides. thereof shall, moreover, forfeit and pay double the value of such articles. Penalty for im- Sec. 6. If any article or articles, the importation of which is prohibited an rt of g thVar n tMe1 h i" this act > sha11 ' nevertheless, be on board any ship or vessel, boat, raft or prohibited omitted carriage, arriving after said first day of March next in the Confederate in the munifest or States, and shall be omitted in the manifest, report or entry of the master, entry, or without ,. lue p erson having the charge or command of such ship or vessel, boat, raft or carriage, or shall be omitted in the entry of tbe goods owned by the owner, or consigned to the consignee of such articles, or shall be im- ported or landed, or attempted to be imported or landed, without a per- mit, the same penalties, fines and forfeitures shall be incurred, and may be recovered as in the case of similar omission or omissions, landing, importa- tion, or attempt to land or import, in relation to articles liable to duties on their importation into the Confederate States. Officers of the Sec. 7. Every collector, naval officer, surveyor, or other officer of the customs may seize customs, shall have the like power and authority to seize goods, wares and goods imported merchandise imported contrary to the intent and meaning of this act, to contrary to this, , . r . /. ■. , .. . , ■ -,,-,, act. keep the same in custody until it shall have peen ascertained whether the same have been forfeited or not, and to enter any ship or vessel, dwelling- house, store, building or other place, for the puroose of searching for and Penalty for con- seizing any such goods, wares and merchandise which he or they now have cealing or buying by law, in relation to goods, wares and merchandize, subject to duty ; and any such goods. ;p anv p ersou or persons shall conceal or buy any goods, wares or mer- chandize, knowing them to be liable to seizure by this act, such person or persons shall, on conviction thereof, forfeit and pay a sum double the amount cr value of the goods, wares and merchandise so concealed or r purchased. Additional oath Sec. 8. The following additional .oath or affirmation shall be taken by required of masters masters or persons having charge or command of any ship or vessel arri- of vessels. viltg at any port of the Confederate States after said first day of March next, viz: " I farther swear (ot affirm) that there are not, to t/ie best of 7ni/ knowledge and belief, on board [insert the denomination and naine of the vessel] any goods, wares or merchandise, the importation of which into the Confederate States is prohibited by law ; and I do furjtlier swear (or affirm) that if I shall hereafter discover or know of any such goods, wares or merchandise, on board of the said vessel, or which shall have been FIRST CONGRESS. Sess. IV. Ch. 24. 1864; 181 mported in the same, I will immediately, and without delay, make due t report thereof to the collector of the port of this district." Sec. 9. After said first day of March next, importers, consignees or Additioual oath , . ., . J i • , ..i /-, ■ j? i cix i i ii required uf 1m- Rgents, at the time or entering goods into the Confederate btates, sliall por ters, consignors take the following additional oath, viz : " I also swear (or affirm) that or agents. there are not, to the best of my knotvledge and belief , amongst the said goods, wares or merchandise, imported or consigned as aforesaid, any goods, wares or merchandise, the importation of which into the Confederate States is prohibited by law ; and I do further swear (or affirm) that if I shall hereafter discooer any such goods, loares or merchandise, among the said goods, wares and merchandise imported or consigned as aforesaid, I will immediately and without delay report the same to the collector of this dis- trict." Sec. 10. All penalties and forfeitures arising under this act,, may be Penalties and sued for and recovered, and shall be distributed and accounted for, in the forf 8itures, J»w ., , ■ , , • i i ,, » * i i i . ,i u ;• sued for and re- manner prescribed by the act entitled "An act to regulate the collection covere( j. howmit- of the duties on imports «nd tonnage ;" and such penalties and forfeitures igated and remit- maybe examined, mitigated or remitted, in like manner and under the ted - like conditions, regulations and restrictions as are prescribed, authorized and directed, "by the act entitled, " An act to provide for mitigating or remitting the forfeitures, penalties and disabilities accruing in certain cases therein mentioned." Sec. 11. That this act shall expire on the day of the ratification of a When this act treaty of peace with the United States. . t0 expire- Approved February 6, 1864. GnAP. XXIV". — A bill to impose regulations upon the foreign commerce of the Confede- rate States to provide for the public defen'ce. jj» e b g 1864 Whereas, the Confederate States are engaged in a war, upon the success- ful issue of which depend the integrity of their social system, the form Preamble, of their civilization, the security of life and property within their limits as well as their existence as sovereign and independent States : And whereas, the condition of the coutest demands that they should call into requisition whatever resources of men and money they have, for the support of their cause, and to faithfully administer the same : Therefore as a part of the system of the public defence — The Congress of the Confederate Statee of America do enact. That the exportation of cotton, tobacco, military and naval stores, sugar, molasses Exportation of and rice from the Confederate S,taies, and from all places in the occupation ™ e ttM jJyt C d c ° ' of their troops, is prohibited,, except under such uniform regulations as shall be made by the President of the Confederate States. Sec. 2. That if any person or persons shall put, place or load, on board any ship, steamboat, or vessel, or auy other water craft, or into any wagon, Penalty, cart, carriage, or other vehicle for conveyance or transportation beyond the Confederate States, or into any portion of the said States occupied by the enemy, any of the articles mentioned in, the first section of this act, or shall collect the same for the purpose of being conveyed or transported, contrary to the prohibition aforesaid, within the Confederate States or beyond them, the said articles, and the ship, boat, or other water craft, wagon, cart, car- riage, or other vehicle, with the slaves and animals that may be employed or collected for the purpose of aiding therein, shall be forfeited, and altl persons, their aiders and abettors, on conviction of being interested or con- cerned in the enterprise, shall be deemed to be guilty of a high misdemeanor, and punishable by such fine or imprisonment, or both, as the court may impose. 182 FIRST CONGRESS. Sess. IV. Ch. 24. 1864. Permit required Seo. 3. That it shall not be lawful to put on board any ship, boat, vessel before pu c t i s g or other water craft, or upon any wagon, cart, carriage, or other vehicle on board any ship, |> or transportation or conveyance as aforesaid, any of the articles aforesaid, the articles pro- unless a permit be previously obtained from some officer of the Confede- hibited. rate States, specially authorized to grant the same, particularly describing the articles thus to be laden, and the ship, boat, vessel, water craft, wagon, carriage, cart, or other vehicle, on which the same is to be transported, and Bond. until bond shall be given that the same shall be conveyed and transported to the place of destination, under such conditions and regulations, and for sucb objects as shall be prescribed by' the President under the first section of this act. Power given to ^ EC * *• That the collectors of all the districts of the Confederate States, collectors and oth- and such other officers as may be designated by the President of the Con- or officers to take federate States, shall have power and authority to take into their custody any of the articles an £ t j t jj i 3e f ore mentioned, found on any ship, boat, or other in their custody. ■' \ ,. , , r . , ■, * water craft, when there is reason to believe that they are intended tor exportation, or when in vessels, carts, or wagons or any other carriage or vehicle whatsoever, or, in any manner, apparently on tlieir way towards the territories of a foreign nation, or towards the territory of the Confed- erate States in the occupancy of the United States, or the vrcinity thereof, Notto permit the or towards a place whence such articles are intended to be exported, and same to be rcmov- not to permit the same to be removed until bond shall be given, with sat- ed until bond shall i s f'a C toi y sureties, that no violation of this act, and the regulations under be given. ,, * ••-. .-., ' : ' => the same, is intended. . Powers given to Sec. 5. That the powers granted by this act to the revenue or other revenue and other-officers of the Confederate States under this act to allow or refuse expor- officers. to bo ex- tation of the articles before mentioned, or for the seizure or detention of erciscdm conform- /. ,, . , .. , 1 n'i • i • • i- •. ■ 1 1 • ity with instruc- ail y °' tue salc ' articles, shall be exercised in conformity with such instruc- tions, tions as the President may give through the Departments of War and of the Treasury, which' instructions may impose conditions to the destination and sale of the same, and the investment of the proceeds of the same, or a portion thereof, in military or other supplies for the public service, which In actions instructions such officers shall be bound to obey ; and if any action or suit against^ officers or g ] la ][ ^g brought against any such officer or officers, or their agents, he or may plead the tlie^ may plead the general issue, and upon proof of a compliance with the general issue. provisions of this act, or of the regulations and instructions of the Presi- When absolved dent, he or they shall be absolved from all responsibility therefor; and any Kedress given to P ers0T1 aggrieved by any of the acts of any of the officers or agents afore- persons aggrieved, said, may file his petition before the district court of the district in which such officer or agent resides, and after due notice to him, and to the dis- trict attorney, the said court may proceed summarily, to hear and deter- mine thereupon as law and justice may recjiiire, and the judgment of the said court, and the reasons therefor, shall be filed among the records of the court. And in case any release shall be granted, the judge may impose such conditions as to giving bond and security as may, in his opinion, be neces- sary to secure this act from violation, and in case of refusal, may impose double or treble costs upon the petitioner, if the circumstances warrant it: The C. S. may p rou ided, That nothing in this act shall be construed to prohibit the Con- articles cnumera- federate States, or any of them, from exporting any of the articles herein ted. enumerated, on their own account. Exclusive juris- Sec. 6. That exclusive jurisdiction is conferred upon the district courts diction conferred f ji le Confederate States, of all suits or actions that may arise under this court, of all actions' act in behalf of the Confederate States, its officers and "agents, for the that may arise un- 'recovery of all fines, penalties and forfeitures, imposed in the same, by in- der this actfor the dictment, information or action, according to the practice of the court/and recovery of fines, ^ d; st ,.; BU t; on f the penalties and fines shall be made, under and accord- FIRST CONGRESS. Sess. IV. Ch. 25, 26. 18G4. 183 ing to the laws now in force, for violation of the revenue acts'; and all laws forfeitu res and for the mitigation and remittance of penalties and forfeitures, shall be ap- penalties, plied in similar cases. Sec. 7. That it shall.be lawful for the President, or such officers as he President may may designate, to employ any portion of the military or naval forces of.tbe n ™T a °'{ ™' e 1 to 1 pre- Confederacy, or of the militia, to prevent the illegal departure of any ship, vent violations of vessel or other water craft, or for detaining, taking possession of, and keep- this act. ing in custody the same, or any wagon, cart, or other vehicle hereinbefore mentioned, their teams and drivers, and their products aforesaid, and to suppress and disperse any assembly of persons who may resist the execu- tion of this act, or oppose the fulfillment, by the officers, of the duties imposed by the same. Sec. 8. That this act shall expire on the day of the ratification of a When this actto treaty of peace with the United States. expire. Approved February 6, 1864. CnAP. XXV. — An Act to prohibit dealing in the paper currency of the cne:ny. Feb. 6, 1SG4. The Congress of the Confederate States of America do enact, That Dealing in the no broker, banker, or dealer in exchange, or person concerned in trade as paper currency of a merchant, or. vender of merchandise of any description, or any other the h ^" | lt .j tl Statcs person, except within the lines of the enemy, shall buy. sell, take, circulate, or in any manner trade in any paper currency of the United States: Pro- Proviso. vuled. That the purchase of postage stamps shall not be considered a violation of this act. Sec. 2. That any person violating the provisions of this act shall be sub- Prosecution of ject to indictment and prosecution in the Confederate'Coiirt holden for the offender, district in which the offence was committed, and shall, upon convic- Forfeiture, fine tion, •forfeit the amount so bought, sold, circulated or used, or a sum equal and imprisonment, thereto; and shall be, moreover, subject to a fine of not more than twenty thousand dollars nor less than five hundred, and be imprisoned not less than three months, nor more than three years, at the discretion of said court; and it shall "be the duty of the judges of the several Confederate t ,r rudg f to . gi ,T e ri • ii_- • ii • , J ? .i , . this act specially L/Ourts to give this act specially in charge to the grand jury. ' ; n charge to grand Sec. 3. That this act shall not be construed to apply to any person juries, acting in behalf of the Government of the Confederate States, by special Act not to apply authority from the President, or any of the heads of Departments. in be^aifof Gov"f. Approved February 6, 1864. Crap. XXVI. — An Act to authorize C tmmanders of Corps and Departments to detail Feb. 6 1864. Field Officers as members of military courts, under certain circumstances, . The Congress of the Confederate States of America do enact, That Detail of field commanders of corps and departments be, and .they are hereby, authorized °f oe ™ t a3 """^u"" to detail field offieers]as members of military courts, whenever any of the judges of said courts shall be disqualified by consanguinity or affinity, or unable, from sickness or other unavoidable cause, to attend said courts. Approved February 6, 1864. 134 FIRST CONGRESS ' Sess. IV. Ch. 27, 28. 1S64. Feb 10, 1S63. Chap. XXVII. — An Act to authorize the appointment of an agent of the Post-Office Department, and such clerks a8 may be necessary to carry on the postal sereice in the States west of the Mississippi river. Appointment f The Congress of the Confederate Stales of America do enact,. That agent of the Post- there shall be appointed by the President, by and with the advice and ° Wbe^to'Tee'' coll8ent of tlie Senate, an agent of the Post-Office Department, who shall his office. keep his office at such place in the States west'of the Mississippi river as shall be designated by the Postmaster General, who shall receive for his Salary. services a salary of four thousand dollars per annum. Hia powers and Sec. 2. That said agent of the Post-Office Depa:tment shall be vested d-ties. by the Postmaster General, and if necessary, by the President, from time to time, with such powers, and . charged with such duties, as will enable him to suspend postmasters fnd agents of the department, and employ others to serve for the time being, and to instruct them ; make new con- tracts, or annul existing contracts, for carrying the mails as authorized by law; receive the returns of postmasters and contrae'ors, and the reports of agents; make preliminary settlements with contractors and others in the pos'al service, and make to them partial or full payments, according to his instructions; and to draw collection orders or drafts on postmasters for this purpose ; distribute postage stamps, post-office blanks, wrapping paper, &c, and to perform generally all such duties as may be required of him in conformity with law to keep up the postal service in that por- tion of the Confederacy which lies west, of the Mississippi river ; and the Traasfer of funds P os t mas t e1 ' General is hereby authorized to order the transfer from the frum the office of office of the agent of the Treasury Department west of said river, with theagentof Treas. w }j 0m f u ' nc i s belonging to the Post-Office Department may' be deposited, to river to postmas- sufi h postmasters as he may designate, and the funds so transferred shall t«rs. be subject to the draft of the. agent of the Post-Office Department for the Funds transfer- payment of' the liability of the Department : Provided, That all his acts of a"eut°of°Post- a ' la " ^ e su ''j ect to tDe " na l revision and approval of the Postmaster Office Department. General, and of the proper accounting officers of the Treasury, and, when Proviso. necessary, to the approval of the President. P. M. Gen'l may Sec. 3. That the Postmaster General be authorized to assign or appoint appoint additional sucn number of clerks as be necessary to enable him to perform these " "Their comnensa-d ut ' es ' w ^ ose compensation shall not exceed that of the other clerks of a tion. similar grade employed in the Post-Office Department. To make rules Sec. 4. That the Postmaster General be, and he is hereby authorized, to iato C eff^t. act make all needful 'rules and regulations to cany into effect the provisions of this act. When this act to g KC- 5. xhat this act shall expire on the day of a ratification of a treaty of peace between the Confederate States and the United States of America. Approved February 10, 1864. Feb 11 1S64 Chap. XXVIII, — An Act to amend "An Act to authorize the appointment of an agent ' of the Treasury Department west of the Mississippi," approved January 27, 1864. V See ante ch. 14. The Congress of the Confederate States of America do enact, That Salary of agent the salary of said agent of the Treasury Department shall be four thousand of Treasury Dept. dollars per annum. west of the Miss. Approved February 11, 1864. FIRS']; CONGRESS. Sess. IV. Cn. 29, 30, 31. 1S64. , 185 Chap. XXIX. — An Act to provide condensation for officers who may heretofore have I\b. 11, IS "4. performed staff duly under orders of their superior officers. ■ The Congress of the Confederate States of America do enact, That Cempensation of when any officer or private of any legally constituted military organiza- °® c e g rs wu " d ^" _ tion may have heretofore, by order of his proper superior officer, performed h £ T e e perfo r m o d any staff duty appropriate to such command, he shall be entitled to receive staff duty. pay for the time he was so engaged in the discharge of such duties : Provided, That there was not then present fit for duty any officer duly Proviso, appointed for the discharge of the same. Approved February 11, 1804. Chap. XXX. — An Act to amend an act entitled "An Act to establish a volunteer ?iavy," Feb. 11 1864. approved April 18, I860. , The Congress of the Confederate States of America do enact, That See ante, oh. 33> the act entlitled " An Act to establish a volunteer navy," approved April P- 1.11-113. 18, 1863, be so amended that the President be, and he is hereby, author- When President ized to issue the commissions and warrants contemplated by said act, ma ? lss " e commis- under such regulations as he may prescribe, to applicants for service in the t J, ^"10^™:^ volunteer navy, when satisfied that said applicants will furnish a suitable service in the vol- vessel for said service, and to receive into the volunteer navy said vessel UE .*eer navy.- • and her officers and crew within or beyond the Confederate States. Sec. 2. That the President be, and he is hereby, authorized to appoint Appointment of assistant paymasters for the volunteer navy, who shall receive, when on assist, paymasters duty at sea, fifteen dollars per month. BoP no person under forty-five ^lon"^^^^^!*" years of age, and liable to perform military duty, shall receive such No person liable appointment. . ■ to military duty, t© . _, , be appoiuted. Approved February 11, 1804. Chap. XXXI. — An Aot to authorize the issue of certificates for interest on the "fifteen Feb. 11 1S54 million loan" * The Congress of the Confederate States of America do enact, That Secretary of the the Secretary of the Treasury be, and he is hereby, authorized to cause Treasur. • to issue certificates to be issued, in such form as lie shall devise, for the interest ? e *' tlfic ' ltes ^? r the which has accrued, or which shall accrue, on the registered stock issued g i s tered stou-k is- under authority of the act of February the twenty eighth, eighteen sued under the act hundred and sixty-one, entitled "An Act to raise money for the support of of Feb - 28 > 1861 - the Government, and to provide for the defence of the Confederate States of America." The said certificates shall be prepared and signed by the 'register of the treasury, in favor of the persons, respectively, in whose names the said stock shall be standing on the books of the treasury, or their order, at the designated periods, and shall be sent by him to the treasurer, assistant treasurers and depositaries located at the places where, said interest is payable. The said certificates shall be countersigned by the treasurer, assistant treasurer, or depositary, by whom they shall be delivered; and shall be receiveable in payment of export duty on cotton, in Certificates re- the same manner as the coupons of the bonds issued under said act of <=eived in payment February twenty-eight, eighteen hundred and sixty-one, now are; • ^,y' y on Approved February 11, 1864. 1S6 FIRST CONGRESS. Sess. IV. Ch. 32, 33, 34. 1861. Feb. 13, 1S64. Chap. XXXII. — An Act for the relief of iax-2>aycra, in certain canes. Tax oh cotton The Congress of the Confederate States of America do enact, That or other property w hen cotton or other property ulject to taxation in raonev shall have iu'monV destroy" [ heen ] huraed or otherwise destroyed by authority of the Government, ed by order of the before the expiration of the time fixed by law for the payment of the tax Government, to be thereon, the tax -payer may apply to the district collector, who shall inves- remitted. tigate the facts and make report thereof to the State collector, who may, to be"rofunded. ' if satisfied of such destruction by Government authority, remit the said Right of appeal tax. If t!:e tax in any such case shall have been paid in advance, it shall of tax payor tnj^g re f unr ] e( j by the State collector. The tax-payer shall in every such case e Tax"in kind^on have the right of appeal to the Secretary of the Treasury, crops taken or de- Sec. 2. That in all cases where the crop out of which the tax in kind is etroyed by enemy, f De p a i(J ; nas been taken or destroyed by the enemy, the district collector ^Proviso raa y rem,t tbe tax > in whole or in part, according to the extent of the loss sustained by the tax-payer : Provided, That the facts in each case shall be Further proviso, reported to the State collector, and their remission shall not be valid until approved by him : And provided further, That in case the loss be sus- tained prior to assessment, the assessor, on satisfactory proof thereof, may make deduction therefor in proportion- to the loss. Approved February 13, 1864. Feb. 13, 1S64. Chap. XXXIII. — An Act to amend an act entitled "An Act to organize military conrta U> attend the army of the Confederate Statea in the field, and to define the powers of aaid courta. i6 1812 7i° Ct 9 ' Ch ^ e C°>W ess °f th* Ctofiderate States of America do enact, That p P *"de t i u _ the act entitled " An Act to organize military courts to attend the army thomed to estab- of the Confederate States in the field, and to define the power of said liih a military courts," be so amended as to authorize the President to establish one in aTvi' '" N orth north. Alabama, which shall sit at such times and places as said court may Jurisdiction. direct, and shall have all the powers and jurisdiction given to said military Judges to give courts by said act; but the judges thereof shall give ten days', notice of notice of the times t ] ie ^jjjgg an( i p] aces of holding said courts before the same are held : lug the C oou°rt». Provided, however, That said court shall cease to exist after one year from Proviso. the passage of this act, unless longer continued by Congress. Approved Eebruary 13, 1864. Feb. 13, 1864. Chap. XXXIV. — rAn Act to establish certain post routea therein named. The Congress of the Confederate States of America do enact. That the following named post routes be, and the same are hereby, established, Post routes cs- namely : From the town of Clarksville, by way of Blue creek and Cleave- tabliahed in Go. ] a nd, to Dalonega. Also, from Athens, by way of Jug factory, in Jackson county, and G. W. Smith's store, in Walton county, to Auburn, in Gwin- nette county. Also, from Douglass, in Coffee county, to Forest, in Clerich county. Also, from Dawsonville, in. Dawson county, by way of Percy's, Tyra's, Harben's and N. H. Goss', to Prince Edward. Also, from Station Number Nine, on the Atlantic and Gulf railroad, by way of Central Valley, Trader's Hill and Howardsville, to Baldwin. From Station Number Five, Atlantic and Gulf railroad, via Middletown store, Appling county, to Ocmulgee, in Coffee county — all the above routes situate in the State of la N. Carolina. Georgia. Also, the following in the State of North Carolina : From Gib- sonville depot, on the North Carolina railroad, to Long's Mills, in the FIRST CONGRESS Sr.ss. IV. Ch. 35, 36, 37. 1864. 187 county of Randolph. Also, the following in the State of Texas : From in Texas. Burnet, by way of Leano, to Sansaba. Also, the following in the State of Mississippi : From Greensboro' to Starkville, in Oktibbeha county. Also, I Q Missiseippi. the following route in South Carolina and North Carolina, to wit :■ From In South Caro- Nichols Depot, South Carolina, via Allen's Bridge and High Hill, in South J™,?^ North Carolina, and Holmesville and White House, to Leesville, in North Carolina. Also, the following in the State of Louisiana : From In Louisiana. Alexandria to Niblett's Bluff, on Sabine river. Also, in the State of Florida: From Orange Lake, on the St. John's, to Sand Point, at the head In Florida.' of Indian river. ArpRoved February 13, 1864; Chap. XXXV. — An Act to increase the commmutution value of hospital rations. Feb. 15 1864. The Congress of the Confederate States of America do enact, That Commutation the commutation value of rations of the sick and wounded, and of all value of rations of employees in hospitals, be fixed at such rates, not to exceed two and a >K \ an<1 woundoii half dollars, as the Secretary of War -shall designate. i n the hospitals, to Approved February 15, 1864. le fixec) - Chap. XXXVI — An Act to authorize the purchase and publication of a digest of the Feb. 15, 1861. laws of the Confederate States. 2 he Congress of the Confederate States of America do enact, That Committee on the committee on printing; be, and is hereby authorized and directed, to P r ! B ' in S. to , Davo i_ ■ • i. j \p i-L \c n v j.l j • r iv. P"nted for the use have printed, for the use ot Congress, tour thousand copies of the f Congress, 4 000 alphabetical and analytical digest of the laws of the Confederate States, copies of Lester &,' prepared by W. W. Lester and Wm. J. Bromwell, comprising all the Brom well's Digest •laws passed by the Congress of the Confederate States to the close of c. s. e the present session. Sec. 2. That the sum of four thousand dollars be, and the same is Approprintion of hereby appropriated, out of any money in the treasury not otherwise |^ 00() l0 Lester * appropriated, to compensate W. W. Lester and Wm. J. Bromwell, com- „,.;„* tho "digest pilers of said digest, for preparing the same for the use of Congress : Provided, The said compilers agree to accept said sum in full of all Proviso, claim against the Government for the use of said work. Approved February 15, 1864. Chap. XXXVII. — An Act to suspend the privilege of the writ .of habeas corpus in Ftb. 15, 1864. certain cases. , Whereas, The Constitution of the Confederate States of America Preamble, provides, in article first, section nine, paragraph three, that " the privilege of the writ of habeas corpus shall not be suspended, unless when, in case of rebellion or invasioa, the public safety may require it;" and whereas, the power of suspending the privilege of said writ, as recognized in said article first, is vested solely in the Con- gress, which is the exclusive judge of the necessity of such suspen- .. sion ; and whereas, in the opinion of the Congress, the public safety requires the suspension of said writ in the existing case of the 183 FIRST CONGRESS. Sess. IV. Ch. 37. 1864. invasion ot these States by the the armies of the United States ; and whereas, the President has asked for the suspension of the writ of habeas corpus, and informed Congress of conditions of public danger which render the suspension of the writ a measure proper for the public defence, against invasion and insurrection : Now, therefore, Writ of haleas The Congress of 'he Confederate States of America do enact, That co-pun suspended. during the present invasion of the Confederate States, the privilege of the writ of habeas corpus be, and the same is hereby suspended; but such suspension shall apply only to the cases of persona arrested or . detained by order of the President, Secretary pf War, or the general officer commanding the Trans-Mississippi Military Department, by the authority and under the control of the President. It is hereby declared that the purpose of Congress in the passage of this act is to provide more effectually for the public safety, by suspending the writ of habeas corpus in the following cases, and no others : la what cases. First. — Of treason, or treasonable efforts or combinations to subvert the Government of the Confederate States. Second. — Of conspiracies to overthrow the Government, or conspira- cies to resist the lawful authorities of the Confederate States. Third. — Of combining to assist the enemy, or of communicating intelligence to the enemy, or giving him aid and comfort. Fourth. — Of conspiracies, preparations and attempts to incite servile insurrection. Fifth. — Of desertions or encouraging desertions, of harboring deserters, and of attempts to avoid military service : Provided, That in cases of palpable wrong and oppression by any subordinate officer, upon any party who does not legally owe military service, his superior officer shall grant prompt relief, to the oppressed party, and the subordinate shall be dismissed from office. Sixth. — Of spies and other emissaries of the enemy. Seventh. — Of holding correspondence or intercourse with the enemy, ■ without necessity, and without the permission of the Confederate States. v Eighth. — Of unlawful trading with the enemy, and other offences against the laws of the Confederate States, enacted to promote their success in the war. Ninth. — Of conspiracies or attempts to liberate prisoners of war held by the Confederate States. Tenth.- — Of conspiracies, or attempts or preparations to aid the enemy. Eleventh. — Of persons advising or inciting others to abandon the Confederate cause, or to resist the Confederate States, or to adhere to the enemy. f Twelfth. — Of unlawfully burning, destroying or injuring, or attempt- / ing to burn, destroy or injure, any bridge or railroad, or telegraphic line j of communication, or other property, with the intent of aiding the '\ enemy. ^* Thirteenth.— Of treasonable designs to impair the military power of the Government, by destroying or attempting to destroy, the vessels or arms, or munitions of war, or arsenals, foundries, workshops or other property of the Confederate States. - resident to Sec. 2. The President shall cause proper officers to investigate the cause proper offi- cases of all persons so arrested or detained, in order that they may be the 8 case^^fper- discharged, if improperly detained, unless they can be speedily tried in sons arrested. the due course of law. During the sus- Sec. 3. That during the suspension aforesaid, no military or other coin S 'eUed n °in ffi an- omcer sna M ^ e compelled, in answer to any writ of habeas corpus, to swer to the writ, to appear in person, or to return the body of any person or persons detained appear in person by him by the authority of the President, Secretary of War, or the FIRST COHGRESS. Sgss. IV. Ch. 38. 1864. 189 general officer commanding the Trans-Mississippi Department; but upon or to return the proceeding-sunder the writ of habeas corpus shall immediately cease ficaU of the cffi01 :* and remain suspended so long as this act shall continue in force. SbjS • Sec. 4. This act shall continue in force for ninety days after the a prisoner, further next meeting of Congress, and no longer. ' proceedings under . T-ii i r «n» \ tne wr '' to cease. Approved February 15, 1864, How long this act to continue in force. 3HAP. XXXVIII. — An Act to provide for holding eleet'om for Representative) in the Congress of the Confederate States of America from the State of Arkansas. Feb. 15, 1864. The Congress of tJie Confederate States of America do enact, That Election in Ar- eleetions for representatives in the Congress of the Confederate States of kansa3 lor Re P™- America, from the State of Arkansas, may be held as follows, until the ^essof c S to b* Legislature of said State shall otherwise direct : That each voter, at the by general ticket, ■election to be held on the first Monday in November, Anno Domini, eighteen hundred and sixty-five, shall be allowed to vote one ticket con- taining the name of one person, for each one of the four congressional districts of said State, and the persons receiving the highest number of Governor to corn- votes' for the respective districts, shall be commissioned as representatives missio . D ^ e P e " ons by the Governor of said State. . ™of voleT ■ bEC. 2. 1 hat in case no election was held in either of the congres- Special election sional districts in said State, on the first Wednesday in November 'last, to supply vaoauciea for representatives in the Second Congress of the Confederate States, in "Presentation, then, and in that event, a special election shall beheld for such districts, on the first Monday in April next, in pursuance of the provisions of this When to be held act: Provided, That at the special' election herein authorized, to supply Proviso, vacancies in such representation, the electors for the districts in which ' elections were not held, (or if held, returns thereof were not made in pu#uanee of law,) at the election in November last, shall only be allowed to vote a ticket with one name, and the general ticket system hereinbe- fore provided for shall only obtain at the election for the entire delega- tion from said State, in the Third Congress of the Confederate States. Sec. 3. The first general election to be held, hereunder, shall be held When gf nertf on the first Monday in November, eighteen hundred and sixty-five, and election t0 n>e held. upon the same day in each second year thereafter, during the present war. Sec. 4. The general and special elections hereinbefore provided for,. By what officers, shall be held by the officers authorized or persons appointed or provided S^™ 11 "^ special by the laws of said State for the purpose of holding such elections, and oleetions held - f ■shall be conducted according to the mode prescribed by the laws of said How conducted State, except so far as the same are modified by this act. Sec. 5. In such elections, every citizen of the Confederate States, who Who entitled to shall be qualified to vote for a member of the most numerous branch of TOto aE(i at wbal :the State Legislature of said State, shall be entitled to vote at the place pIaces ' •or places, in said State, at which he would be entitled to vote in an elec- tion for such member of such Legislature. Sec. 6. But in case such citizen shall be in the military service of the When dtireim Confederate States, or in case he shall be driven from his home by the allowed t0 rot8 »< occupation of his country by the public enemy, or by the movements of f^a^L* ohS the enemy s troops, or in case the election cannot be held at the usual camps of the army, places of holding the same, by reason of such occupation or movements, ISO • FIRST CONGRESS. Sess. IT. Ch. 39. 1864. then such citizen shall be allowed to vote at any place of voting in suc& State,*or in the camps of the army, as hereinafter provided. Judges an 1 clerks g EC . 7. S ucu elections for representatives, -when held in the camps of oc nan^huh/elec- t ' le arm y> sna ll be conducted as follows : In every army corps, division tmna. or command, the colonel of each regiment, or other officer in command thereof, or the officer in command of any less body on detached service, shall appoiat two judges and three clerks, to open and hold such elec- P.oU-bwks and tion, who shall hold the sanie and make out the poll-books and return^ under the same rules and regulations, as fa? as practicable, as if the same were opened and held at the usual places of holding the same in said State, and shall allow all persons entitled, to vote therein. Forwarding of Sec. 8. The returns of such elections in eamps, shall be forwarded by rsturubo elections ^ sev _ era i commanding officers appointing the judges and clerks, as aforesaid, to the highest officer in grade, and the senior of bis grade from said State, for which the same is held, in. the encampment or army in which the same is held, whose duty it shall be, at once to forward the same to the Governor of his State, or th'e same may, if more convenient, be forwarded by such commanding officer directly to the Governor. Elections, pre- Sec. 9. In case the exigencies of the public service prevent the hold- ranted by public ; n g f £] le elections in any camp, under this act, at the times provided to h? held'. by l aw ; that the same may be held at any time within ten days after the preventing cause may cease ; the time for holding the same to be fixed by the officer authorized to appoint the judges and clerks. Oaths of judges Sec. 10. Such officer shall be authorized to administer the proper irhora 'administer' 7 oatn s to the judges and clerks, or they may administer the same to each. *4. other. Nature of oaths. Sec. 11. Every person concerned in holding such election, shall take an oath to support the Constitution of the Confederate States, and to discbarge bis duty in holding such election, faithfully and impartially.' Approved February 15, 1864. F\:o. 16, 1864. Chap. XXXIX. — An Act to aid any State in connnv?iicating with, and perfecting records concerning its troops. Aid given to the J%e Congress of the Confederate States of America do enact, That f w-uta 1 withTud" u P on the a PP lication of the Governor of any of the Confederate perfecting records States, the Secretary of War be, and he is hereby, authorized, to grant concerning i t s°passports and transportation to an officer of such State duly commissioned troops. according to the law of said State, to communicate with its troops for such purposes, and at such times and places as shall be approved by the Cfioers of State, Secretary of War, and such officer shall be allowed to purchase for him- eoHciissioned for se if SU ppH e s from the commissary stores, on the same terms with officers *d paHports and °f similar rank in the service of the Confederate States, and according transportation and to the regulations which govern them : Provided, Such supplies shall to purchase sup- no t exceed those which a colonel of the Confederate States is allowed to Proviso purchase : Provided, That these agents shall be charged with the duty larther proviso, of obtaining from the officers in command of companies, final statements of deceased soldiers to be filed in the Second Auditor's office, to facili- tate the settlement of such claims. Approved February 16, 1864. FIRST CONGRESS. Sess. IV. Ch. 40,41,42. 18G4. 191 Chap. XX. — An Act making allowances to officers of the navy of the Confederate States, Feb 16, 18(34. under certain circumstances, and to amend an act entitled " An act to provide for the organization of the navy." approved March sixteenth., eighteen hundred and sixty-one. Act of _bGl, Mil*. 16, amend-d. The Congress of the Confederate States of America do enact, That Rations, charters the commissioned and warranted officers of the navy of the Confederate ^ D utat "„ n ' thereof States, on duty, are hereby allowed rations, quarters and fuel, or commu- allowed comini*. tation th-erefor; as are now or may hereafter be allowed officers of the sioaed and w»»- army, viz : To admirals, the same as generals; to vice-admirals, the same [kemivy! '° erS ° as lieutenant-generals; to rear-admirals, the same as major generals; to commodores and captains, the same as brigadier generals and colonels; to commanders and first lieutenants, the same as lieutenant colonels' and majors; to second lieutenants aiad lieutenants for the war, the same as ■captains and chaplains; to masters and passed midshipmen, the same as lieutenants; and to officers of the medical, pay, and engineer corps, to naval constructors, and to boatswains, gunners, carpenters, and sailmakers, the same as to the foregoing officers of the line of the »avy with whom they have assimilated rank. Sec. 2. That all the navy officers in the foregoing grades shall have Allowed prWS- the same privilege of purchasing commissary and quartermaster's stores, c e & ^i S sa r r y ^'"jj as are now, or may hereafter be, allowed to officers of the army. quartermaster's Approved February 16, 1864. BM,re£ - Chap. XLT. — An Act to amend an act entitled u An act to organize the Territory of Feb. 16, 1864. Arizona." TJie Congress of the Confederate States of America do enact, That .^ €e " cts , of p - r ''" section fourteen of act number three hundred and thirty-nine of acts c jj_ 44 „. 247. ' and resolutions of the Provisional Congress, be amended by the insertion Delegate to Con- after the word "Congress" in the third line,, of the words, "and until srepsiromAriz-orin ,feis successor be regularly elected and qualified." This act to take effect e icc r ted r to serve imnvediately. until bin sneeessoj! Approve Eebmary 16, 1864. JiaK?* * ' ' K/HAP. XLIT. — An Act to increase the compensation of -certain officers of the Treasury. Fob. 16, 1864". The Congress of the Confederate States The Secretary ©f the Treasury may divid-e depositaries of the treasury surer at Chas'n. into classes, the commissions on which shall be limited as follows : In Of depositaries fche first class, not to exceed four thousand dollars; in the second class,' 01 Treasnr y- not to exceed two thousand five hundred dollars; and in the third class, mot to exceed fifteen hundred dollars a year, according to the character of the duties required of them, aad subject to the other conditions now imposed by law. Each clerk employed . in the office of any assistant of clerks in the treasurer or depository, shall receive a salary, to be fixed by the Secretary office of any assis- of the Treasury, (not exeeedins; fifteen hundred dollars.") ', , , ant I"* 8111 *' «v> Sec. 2. That the increase of salaries allowed to the clerks and em- increased salary ployees of the Treasury Department, at Richmond, be, and the same allowed drafts and .'* 192 FIRST CONGRESS. Sess. IT. Ch. 45. 1864. employees of Trea- is hereby extended, upon the same conditions, to the clerks and employees- the said Department, at Colurn" " Approved. February 16,. 1864. wry r»ep't,at Co- f tne sa {,j Department, at Columbia, South Carolina lombia. -S C. E-eb. 16, 1864. Chap. XLI1I. — An Aet to amend " An act to regulate impressments," 'approved BfarcK — ; twenty-sixth, eighteen hundred and sixty-three, and to repeal an act amendatory- thereof t . Act of Mar. 26, approved April twenty-seventh, eiffhtcen hundred and »ixty-three. 186.3, oh. 10, p. 102. 1863 ch 44 n 127 ^ le C° n 9 ress °f the Confederate States of America do enact, That I'roperty impress- in all cases where property is impressed for the use of the army or navy, el fcr public use, to or for other public use, under said act, the same shall be paid for at the be paid for at time j.j {• j^ i mpressiiient, unless an appeal shall be taken from said val- of impressment, ac- . i ■ « ■ -t Kf i cording to its val- nation, as hereinafter provided, according to the valuation agreed upon* oation, unless ap- between the parties, or ascertained* by loyal and disinterested citizens of peal oe taken. (.jje city, county, or parish in which the impressment may be made, in the manner and according to the regulations provided in the first, second, and third sections of the above reeited act, or in- the eighth section. thereof, where it is applicable. Officer making g EC 2. Whenever the officer making the impressment of property, I'idors/on the an- under the act hereby amended, shall believe that the appraisement is fair pr»isemeut his ap- and just, he shall endorse his approval upon the appraisement, and make profal or disap- payment accordingly; but if he shall believe that it is not fair and just, proYa ereo . l\, en he shall refuse to approve, and indorse the reasons of his refusal on> May Bppea! from ^ certificate , and shall have thfr rig ht to appeal from the decision of d e c i sion of ap- . . ' . , ° , rr . . . , ,, praisers. the appraisers, by reporting the ease to the commissioners appointee? ' J u d g m-ent o f under said Act, to which this is an amendment, for their decision, whose comrcissioners t o j u) ig Iaen .'t J shall be final, and in tha mean time, the property shall be held- r.uring pendency ali( l appropriated by the officer impressing the same, who .shall gi\je & of appeal property receipt therefor to the owner, who shall also have the right of appeal, as- h ' J Ei-ht t of ^^ai he ' rei " PP™*^ to X owner of the Sec. 3. The said commissioners shall have power to- summon audi p.-operty. examine witnesses to enable them to fix the value of property impressed, Power of com- w hich shall be a just compensation for the property so impressed, at the •rosTand examine time and place of impressment, and when the commissioners shall- have- witnesses. . fixed the value of property in cases of appeal, they shall -furnish the To furnish owner owuer an d impressing officer with a statement of such value, which val- fioer ^witT^'state- nation by the commissioners shall be within three months from the time mont of value of of impressment.. .property impressed' g EC . 4. That said commissioners shall be sw-orn, faithfully to discharge . Oatbofcomml3 " all their duties under this act, and the act to which this- is an amend- ment. Sec. 5. That the tenth section of the act, to which this is an amend- .What slaves- net ment, be stricken out, and the following inserted instead thereof: " No- te n? taken , ror P u ^- slave, laboring on a farm or plantation exclusively devoted to the pro- Mnsenttf oaiaior! ducticm, of grain or provisions, shall be taken for public use without the consent of the owner, except in ease of urgent necessity, and upon the order of the general commanding the department in which said farm or plantation is situated." Sec. 6. That the ast amendatory of the above recited act, approved April twenty-seventh, eighteen hundred and" sixty-three; and so much of *fo affidavit re- (.jje first section- of said act as requires an affidavit to be made by the- t&Bt prppertywas owner or his agent, that such property was grown, raised or produced by raisoi'or purchased paid owner, or held, or has been purchased by him, not for sale or spac- bvhimfor his own u ] a tion, but for his own use or consumption, be, and the same is hereby,. repealed- FIRST CONGRESS. Sess. IV. Ch. 44, 45. 1864. 193 Sec. 7. That no impressment shall be made under this act, or the act Impressment not ,.,,.. r . „ ,, , c, ,. , , •,! allowed for the use to which this is amendatory, for the use or benefit ot contractors with of con , ractors witll the government. the Government. Sec. 8. Nothing in this act shall be construed to authorize theimpres- N« "P* 6 * 1 .*""^ sing officer to enter an appeal from any decision of the local appraisers, j o c r ° m ^p^Uers under the seventh section of the act to which this is amendatory. unJer act of Mar. Approved February 16, 1864. 26 ' ' 63 ' oh ' 10 ' ? 7 ' Chap. XLIV. — An Act to authorise the President to establish, additional military courts Feb. IB, 1864. , I The Congress of the Confederate States of America do enact, That Mi «' a 7 courts in addition to the military «ourts now authorized by law, the President ™rdivisions > ofcar- be, and he is hereby authorized to appoint a military court to> attend airy in the field, any division of cavalry in the field, and also one for each State within a and for each State military department, whenever, in his judgment, such courts would pro- department! 11 ' "^ mote the public interest; which courts shall be organized, and have the r g a n izatioa, same powers and duties, and the members thereof appointed as provided powers and duties, , i r and appointment D y law - of members. Approved February 16, 1864. Chap. XLV. — An Act to allow commissioned officers of the army ra ions and the privi- Feb. 17, 1864. ( lege of purchasing liothing from the Quartermaster' s Department* • The Congress of the Confederate States'of America do enact, That Commissioned from and after the passage of this act, all •ommissioned officers of the officers of the army armies, whilst on duty in the field, or in the naval service, whilst afloat, of the Confederate States, shall be entitled to one ration in kind each, in quantity and quality, the same as are now allowed by law to privates, and shall draw and receive the same under such regulations as may be prescribed by the Secretary of War. Sec. 2. That all commissioned officers of the armies of the Confede- Allowed to pur- rate States shall be allowed to purchase clothing and cloth for clothing, ^fof clo'thin"'* from any quartermaster, at the price which it cost the Government, all f rom an y quarter- expanses included : Provided^ That no quartermaster shall be allowed to master, at the price sell to any officer any clothing or cloth tor clothing which it would beP^^y & m 't- proper to issue to privates, until all privates entitled to receive the same g rst SU ppHed. shall have been first supplied : Provided, That the officer offering to pur- C e r t.ificate " re- chase shall give his certificate, on honor, that the articles are necessary 1 mTe,i » f officer, for his own personal comfort and use, and in no case shall more than one One suit per an- suit per annum be allowed to be so purchased by any officer : Provided, num , only, allowed That no law or army regulation shall hereafter be construed to allow an To draw but one officer to purchase or draw from subsistence stores, more than one ration T \'°J 1 a - ay ' i t> i 'ii i t • what f rice. a day, or tor less price than the cost thereof, including transportation. Sec. 3. That no officer under .the rank of Brigadier General shall ^^L"^!™ T~ hereafter be entitled to forage, or commutation for forage, for more than only one horse* ex- one horse, except when on service in the field. cept when on field Approved February 17, 1864. fervioe - 194 FIRST- CONGRESS. Sess. IV. - Ch. 46, 47, 48, 49. 1864. Feb. 17, 2864. Chap. XLVI. — An Act to fix the compensation for the publication in the public gazette* - of the acta of Congress. Attorney Gene- rp^ (jo?igress of the Confederate States of America, do enact, That the publication of *^ e Attorney General be authorized to contract for the publication of the the acts of C"n-acts of Congress in the public gazettes, on the best terms he can, in no gress. in the public event to exceed the ordinary rates of printing for private persons. ^Mayallow such Sec. 2. That for publishing the acts of the third session of the present compensation us is Congress, the Attorney General is hereby authorized to allow such com- equiraiie for pub- pensation as he may determine to be equitable. t'hi'rd 'session 18 of Sec - 3 - That the acts approved April the sixteenth, eighteen hundred present Congress, and sixty-three, be so construed as to authorize the selection of gazettes Gazettes printed temporarily printed in States other than those to which they belong, in Ihant S hot?owtch wllicl1 to P ublish the * CtS ° f °™S™ S - they belong, may APPROVED February 17, 1864. be selected. Feb. 17 1S64. Chap. XL VII — An Act to repeal certain portions of the act of May the twenty-first, . eighteen hundred and sixty-one, relative to prisoners of toar. 1861, May 21. The Congress of the Confederate States of America do enact, That so much of the act of Congress, passed May the twenty-first, eighteen Commissary Gen- hundred and sixty-one, as makes it the duty of the Quartermaster Gene- era! of Subsistence ra ^ ur) r|er instructions issued by the War Department, to provide for tenance of prison- ^ ne sustenance of prisoners of war, is hereby repealed, and hereafter that ors of war. that duty shall devolve on the Commissary Geueral of Subsistence, and be discharged by him, subject to, the provisions of the act referred to. Approved February 17, 1864. Feb. 17 1864. Chap. XLVIII.— An Act to amend tl An act regulating the granting of furlough* and — — - discharges in hospitals," approved May first, eighteen hundred and sixty-three. l J ch t °69 8G «n(! Iay The Congress of the Confederate States of America do enact, That 153 am»nded. an ac ' / regulating the granting of furloughs and discharges in hospitals, Period of disabil- approved on May first, eighteen huudred and sixty-three, be, and the ity which entitles 8ame j s hereby so amended, as to provide that the period of disability soldiers ia"hos therein named, which entitles soldiers, sick and wounded in hospitals, to pita is, t o»- f u r - furloughs, shall be extended to sixty days, or upwards, in which case, the loughs, extended board of examiners may grant furloughs for sixty days. Furloughs may Approved February 17, 1864. be granted for same time. Feb. 17 1864. Chap. XLIX. — An Act to amend an act entitled "An act to organize military courts to . 1 attend the army of the Confederate States in the field, and to define the powers of said courts," apftroved October ninth, eighteen huudred and sixty-two. • ProceeJings and The Congress of the Confederate States of America do enact, That jurisdiction of mil- w hen two or more army corps are united in the same army, charges shall twcPor "more Irmv be re ^ erre ^ to sa 'd courts, and their proceedings be subject to review by corps are united in the army commander, as in the case of general courts martial ; and that the same way. the jurisdiction of each of said courts shall extend to any person con- nected with the army of which the corps to which the court is attached FIRST CONGRESS. Sess. IV. Cri. 50, 51. 195 may be a part, without being limited to members of the particular corps to which said court may be attached. Sec. 2. That when the corps to which any military court maybe Transfer of mcm- attached shall, from any cause, cease to" exist as such, the Secretary of be .^ and officers of War, shall assign the members and officers of such court to any other unsupplied corps, or other sub-division of any of the armies of the Con- federate States, where a military court may be needed ; and exchanges and transfers of individual members and officers from any one court to another, may be made by the Secretary of War, on application of the parties concerned; the consent of the commander or commanders of the army or armies to which the particular courts may belong, having been first obtained to such exchange or transfer. Sec. 3. That the fourth section of the act of which this is amenda- <■ iS62, Oct 9, ch. tory be, and the same is hereby, so amended as to extend the iurisdic- °''"''. e ' ,'/",. ; . ■ » i ■!■ ii amend- ticle sixty-five. Any general officer commanding an army or commanding 6 a force of cavalry not with and under the immediate command of the commander of an army, or other officer commanding a separate depart- ment, may appoint general courts martial whenever necessary. But no sentence of a court martial shall be carried into execution until after the whole proceedings shall have been laid before theofficerordering the same, or the officer commanding the troops for the time being; neither shall any sentence of a general court martial in time of peace, extending to the loss of life, or the dismission of a commissioned officer, or which shall, either in time of peace or war, respect a general officer, be carried into execution until after the whole proceedings shall have been trans- mitted to the Secretary of War, to be laid before the President of the 19G FIRST CONGRESS. Sess. IV. Ch. 52. 1864. Confederate States for his confirmation or disapproval and orders in the case. All other sentences may he confirmed and executed hy the officer ordering the court to assemble, cr the commanding officer for the time being, as the case may be. Approved February 17; 1864. Feb. 17 1864- C«QAP. LII. — An Act to authorize the impressment of meat for the use of the army, , under certain circumb-tances. When impress- The Congress of the Confederate States of America do enact, That meut o# meat for whenever the President shall declare that the public exigencies render the use of the army ;t necessary, impressments of meat, for the use- of the army, may be made from any supplies that may exist in the country, under the express Compensation condition that just compensation shall be afforded to the owner of the meat taken or impressed, and subject to the following restrictions and limitations : Power to direct Sec 2. The power to direct such impressment shall be conferred upon snch impressment, the Secretary of War ; but he shall not reduce the supplies of any r"ta,rvof War ~ P erson below one-half of the quantity usually allowed for the support of To what extent himself, his family, and dependants for the year. He shall exercise the he may re d u c e said power by orders directed to the officers or agents he may employ, supplies i of persons ^ slaall have explicit instructions as to the mode of its execution, How to exercise -,.. . , r . ,,, ■,, . power. and injunctions that the same shall not be abused. Notice to'owner Sec. 3. That these orders shall direct that a notice shall be given to ef meat. ^g owner f the meat needed, his bailee or other agent, deckring the quantity required, the price offered, the existence of a necessity, and whether possession is to be taken of the same immediately, and with whom the risk of the safe-keeping is to be, pending the negotiation, and in what manner the compensation shall be 'settled, in case the offer is not Service of notice, accepted— service of which notice shall be a condition precedent to any impressment or seizure by the impressing officer. On service o f ^" That upon the service of this notice upon the owner of any notice, owner of meat liable to impressment, the owner shall hold the same subject to meat to hold same the claim of the Confederate States, and shall be entitled to just eoni- subject to claim of p er , sa ti n, according to the provisions of this act; and if the necessity Compensation, is declared by the impressing officer to be urgent, he shall deliver the When possession ppssession to the impressing officer upon his demand, who shall give a to be ddn-efed to rece i p t therefor, as provided in the sixth section of this act. impressing officer. n r m, n i n i o v i 1 „ ... , SEC. 0. 1 hat tor the ascertainment ot the quantity or meat liable to Quantity of. .. , , „. 1 J . « , meat and just com- impressment under this act, and also or just compensation tor the same, pensation for the where the owner and impressing officer cannot agreepthe impressing same, how ascer- omcer s ] la ll appoint one loyal and disinterested citizen of the county, Assessors to be district or parish, in which the meat impressed shall be ^t the time of appointed. impressment, and the owner of the meat so impressed, his agent, or Their duties other bailee shall appoint another, who shall, upon oath, ascertain the quantity liable to impressment, and the value of the same at the date of the notice served upon the party, which oath may be administered by Their decisi o n the impressing officer, and which ascertainment of the quantity and value conclusive. shall be conclusive evidence thereof; and if the assessors cannot agree, When assessors ^gy ma „ assoc ; a t e with them a third person, of like qualifications, to disagree, a third , ■ ■, l * person may be ap- make sald assessment. pointed. Sec. 6. That whenever an impressment shall be made, under this Certificate r e - ac t ; it shall be the duty of the impressing officer to give an official cer- ln^offieer'Tu^case tificate, showing the quantity taken, the company, battalion, regiment or of impressment, other command, for whose use it is required, the compensation to be paid, FIRST CONGRESS Sess. IV. Ch. 53. 1864. 197 the circumstances of necessity that existed, which certificate shall be Certificate made evidence of a claim against the Confederate .States, and shall be promptly plains tC°S " """ paid by the disbursing officer of the command for which the meat was By whom claim taken, or by the chief of the bureau having charge of disbursements to be paid, for similar objects. Approved February 17, 1864. Chap. LTII. — -An Act to make additional appropriations for the support of the Govern- Feb, 17, 1864. ment of the Confederate States of America, for the fiscal year ending June thirtieth, ■ eighteen hundred and sixty-four. The Congress of the Confederate States of America do enact, That Appropriations the following sums be, and the same are hereby appropriated, out of any f ° r t^, 6 support of • it i ' . ,. ■ • f i i> ii ,,/ the Goveenmeut money in the treasury not otherwise appropriated, for the support ot the for the fiscal ,, ear Government, in addition to appropriations heretofore made, for the fiscal ending June 30, year ending on the thirtieth of June, one thousand eight hundred and ls **- sixty-four. Legislative.—- -For compensation and mileage of members and dele- legislative: Pay gates of the House of Representatives, two hundred thousand dollars. aDd mileage of For compensation of officers and others employed in the service of ^™ se " s the House of Representatives, five thousand six hundred and twenty-five Officers, Ac, of dollars. tne House. For contingent expenses of the House of Representatives, forty thou- Contingent ex- sand dollars, penses of House. For compensation and mileage of the Senate, forty-seven thousand p ay and mileage eight hundred and eighty dollars. of the Senate. For compensation of officers and clerks of the Senate, eight thousand Offic e r s and dollars. clerks of Senate. For incidental and contingent expenses of the Senate, seven thousand Contingent ex- dollars, penses' of Senate. [Executive.] — For compensation of the President of the Confederate Executive: Pre- States, twelve thousand five hundred dollars. sidant. For compensation of the Vice President of the Confederate States, Vice President. three thousand dollars. For compensation of the private secretary aid messenger of the Pre- Private_ secre'ta,- sident of the Confederate States, one thousand three hundred and fifty T ? and messenger i ,, J of the President. dollars. For compensation of the private secretary of the Vice President of Private secreta- ire Confederate States, five hundred dollars !Jde" heViCe F ™' For contingent and telegraphic expenses of the Executive office, fifteen " Contingent thousand dollars. ■ penses. Treasury Department. — For compensation of the Secretary, Assist- Treasury B ant Secretary, Comptroller, "Auditors, Treasurer, Register and clerks, pa.rtm.cnt: Seere- messengers, watchmen and laborers, in the Treasury Department, three tary s office - hundred and ninety thousand two hundred dollars. For incidental and contingent expenses of the Treasury Department, Contingent ex- thirty-seven thousand four hundred dollars. penses. For the payment of interest on the public debt, twenty million dol- Public debt, lars. • For engraving and printing treasury notes, bonds and certificates for Treasury notes, stocks, and for paper for the same, eight hundred thousand dollars. bonds, Ac. For the payment of principal, under loan of nineteenth August,. Payment of eighteen hundred and sixty-one, this sum being due and payable on the principal «nder first of July, eighteen hundred and sixty-four, one million three hundred J ^ °' A " s ' \ 9 ' and forty thousand two hundred dollars. ex- e - . 198 FIRST CONGRESS. Sess. IV. Ch. 53. 1864. Rent of Execu- For the rent of Executive buildings and President's house, fifteen tive buildings. t]lousan< i dollars. Safe-keep in g, To defray expenses incurred in the safe-keeping and transportation of &c, of coin. coin belonging to tlie New Orleans banks, five hundred and fifty-nine dollars. War Depart- War Department- — For compensation of the Secretary of War, office' Seoretar;j: ' s Assistant Secretary, Chief of Bureau, clerks, messengers and others employed in the War Department, one hundred and fifty thousand dol- lars. Incidental ex- For incidental and contingent expenses of the War Department, penees. ninety thousand dollars. Commissioners, For compensation of Commissioner and Chief Clerk of Indian &a., of Indian M- Affairs, and incidental expenses of bureau, two thousand one. hundred air3- and twenty-five dollars. Contingent ex- For contingent expenses of the Adjutant' and Inspector General's G "a 8 De nf artm°nt L r,e P artment ' fiftv thousand dollars. Contingent ex- -F° r incidental and contingent expenses of the army, two hundred penses of army, and fifty thousand dollars. Quartermaster' 8 Quariermaster's DEPARTMENT. — For pay of officers and privates Department: Pay f the army, volunteers, militia, &c., seventy-three million eight hundred t e army. an( j t ] lree thousand five hundred and fifty-one dollars. Service of Qaar- For the service of the Quartermaster's Department, one hundred and termaster's D e - s i x ty-two millions eighty-one thousand five hundred and forty-four dol- parttnent. , J ° J J 1 lars. Expenses to col- For pay of officers, their fuel and quarters, laborers, employees, and lect, Ac, tax in agents, hire of teamsters, rent of offices, material, labor and building store-houses, and incidental expenses required to collect and preserve the tax in kind, from July the first, eighteen hundred and sixty-three, • to June the thirtieth, eighteen hundred and sixty-four, five million three hundred 'and thirteen thousand two hundred and four dollars. Railroad trans- For railroad transportation of the articles collected under the tax in portation. kind, one million five hundred thousand dollars. Grain bags. For grain bags tp be used for transportation of the grain collected under the tax in kind, three million two hundred and forty thousand dollars. Wagons, teams, For purchase of wagons, teams and equipments, two millions one hun- &c - dred and sixty thousand dollars. Increased com- For increased compensation to officers, clerks, and other employees in pcnsatiuu to offi- the Legislative and Executive Departments of the Government, in pur- lornartm'ents' 1 * suatlce 0I " an act approved January the thirtieth, eighteen hundred and sixty-four, from January' thirtieth to May fifteenth, inclusive, eighteen hundred and sixty-four, as follows : House of Repre- For the House of Representatives, Confederate States, two thousand eentatives. two hundred and seventy-five dollars. The Senate. For the Senate of the Confederate States, two thousand dollars. Treasury D e - For the Treasury Department, two hundred and twenty-seven thousand partment. g j x hundred and sixty-six dollars and sixty-six cents. War Depart- For the War Department, one hundred and ninety-four thousand one ment - hundred and sixty-six dollars and sixteen cents. Navy Depart- For the Navy Department, five thousand five hundred and sixty-one ment - dollars and twenty-five cents. Department o f For the Department of Justice, three thousand and seventy-five dol- Justiee. ] arg State Dep a r t - •» For the State Department, two thousand two hundred and eleven dol- ment - lars and seveuty-nine cents. Post-Office De- For the Post-Office Department, twenty-four thousand three hundred partment. dollarg md e ; glaty . tw0 centg> FIRST CONGRESS. Sess. IV. Ch. 53. 1864. 199 For the private secretary and messenger of the President, five hundred Private sc rota- eighty-seven dollars and ninty-one cents. _ JJ tto^Sf For deficiency in appropriations for compensation of the private sec- retary and messenger of the President, to December thirty-first, eighteen hundred and sixty-three, four hundred and forty-one dollars and thirteen cents. For compensation of the agent of the Treasury Department west of Treasury D e - the Mississippi river, a chief and disbursing clerk, and nine other clerks, ?}? nt . ^ est . ° f tbo r . i-, i .■ , , t i ■ ,• ,1 -i i i i i ■ , r ' Mississippi nvtr. from February first to June thirtieth, eighteen hundred and sixty-tour, twelve thousand three hundred and forty-seven .dollars and ninety-two cents. For incidental and contingent expenses of the treasury service west of the Mississippi river, from February first to June thirtieth, eighteen hundred and sixty-four, twenty thousand dollars. • For erecting a stair-case, connecting the first and second floors of the Stairca s e for building occupied by the Treasury Department, three thousand dollars. Treiis " r y Hep't. For building a vault in the Treasury Department for the security of Vault in said the public money, fifty thousand dollars. Department. For pay of officers, non-commissioned officers and privates, and Bureau of Con- clerks, including current and extraordinary expenses in the Bureau of scription. Conscription, four million eight hundred and sixty-eight thousand "four hundred and sixty-seven dollars. For the purpose of making purchases of cotton, naval stores, and Cotton, naval other produce under the direction of the President, to meet the engage- stores » ic - ments of the Government, and to purchase necessary army, navy and other supplies, twenty millions of dollars. For compensation of agents, sub-agents and contingent expenses of Agents, Ac., to collecting the tax in kind on tobacco, one hundred thousand dollars. £°"j Ct ** taX in For increased compensation of the private secretary of the Vice Pres- i ucre aseri ray of ident, under act approved thirtieth of January, eighteen hundred and private secretary sixty-four, two hundred and ninety-two dollars. of Vice President For transportation of troops and their baggage,- of quartermasters' Transportation stores, subsistance, ordnance and ordnance stores, from place of purchase ol troops, stores, to troops in the field, purchase of horses, mules, wagons and harness, f a ^ n i,er S 'Ac. purchase of lumber, nails, iron and steel for storehouses, quarters for troops and other repairs, hire of teamsters, laborers, &c, seventy million six hundred and thirty thousand four hundred and forty-six dollars. ■ For pay for horses killed in battle, under act No. 48, section 7, and Horses, for which provision is to be made, one hundred thousand dollars. To pay for property pressed into the service of the Confederate States, Property pressed under appraisement, and said property having been either lost or applied lnt0 the 8erv > oa - to the service, two hundred thousand dollars. For the sustenance of prisoners of war, under act No. 181, section 1, Prisoners of war. and the hire of the necessary prisons, quarters, &c, for the safe-keeping of the same, or so much thereof as may be necessary, one million dollars. . Commissary Department. — For the purchase of subsistence stores, Subsistence and commissary property, fifty-seven million nine hundred and eighty- stores and oom- eight thousand dollars. missary P ro P ert y- Ordnance Department. — For the ordnance service in. all its Ordnance ser- branehes, twenty-three million dollars. Tioe - For the nitre and mining service, nine million five hundred thousand Nitro and min- dollars. in S service. Engineer Department. — For engineer service, ten million dollars. Engineer se Medical Department. — For pay of physicians employed by con- Physician! tract, two hundred thousand dollars. For pay of nurses and cooks not enlisted or volunteers, three hundred Nurses •p.ai and fiftv thousand dollars. • onnks. 200 FIRST CONGRESS. . Sess. IV. Ch. 53. 1864. .Laundresses. For pay of hospital laundresses, one hundred and fifty thousand dol- lars. Medical and For purchase of medical and hospital supplies, fifteen million four hospital supplies, hundred and twenty thousand dollars. Military hospi- p r the establishment and support of military hospitals, two hundred ials - and fifty thousand dollars. Hospital stew- For the pay of hospital stewards, one hundred thousand dollars. »J" . For the pay of matrons, assistant matrons and ward matrons, three Matrons. r j 7 hundred and titty thousand dollars. Navy Depart- Navy Department. — For compensation of the Secretary of the men/.— Secretary's Navy, clerks and messenger in his office, fourteen thousand six hundred office - and fifty dollars. Contingent ex- For incidental and contingent expenses of the Navy Department, penses. fifteen thousand dollars. Pay of navy. For pay of the navy, one million four hundred and sixty-three thou- sand one hundred and eighty-eight dollars and twelve cents. Provisions and For provisions and clothing in the Paymaster's Department, one niil- olotbmg. jj on g ve hundred and thirty-one thousand seven hundred and fifty dollars. • Iron clad vessels. For the construction of iron-clad vessels in the Confederate States, thrije million dollars. Ordnance and For ordnance and ordnance stores, one million eight hundred and fifty .rdnauce stores. t h ousan d dollars. Repairs of ves- For repairs of vessels, three hundred thousand dollars. Se yf S ' &c ^ ov ^ le e q l 'ip m ent and stores of vessels, five hundred thousand dollars, of vfsae'.s. For the construction of sub-marine batteries, one hundred thousand Sub-marine bat- dollars. te ™ e;i ' For fuel for steamers, navy yards, and stations, five hundred thousand dollars. Contingent enu- For contingent enumerated, eight hundred thousand dollars. (Berated. p 01 , me d; ca | and surgeon's necessaries, six hundred and fifty thousand Medical and sur- 11 , geons necessaries, dollars. Marine corps. " For the support of the marine corps, four hundred thousand three hun- dred and fifty-seven dollars. Steam cruisers. For the consi ruction of four steam cruisers of the class of the "Ala- bama" and "Florida" in the Confederate States, two million five hundred thousand dollars. State Depart- St ate Department. — For compensation of the Secretary of State, clerks, office etMy s messenger and laborer, seven thousand and nine dollars and fifty cents. D iplomatio For the purchase of diplomatic books, three thousand dollars. boo«s. For compensation of commissioners and secretaries, twenty-nine thou- Commission e r s d f hundred do H ars J and Secretaries. . .„ Commercial ror compensation of commercial agents, five thousand dollars. agents. For the necessities and exigencies under laws already passed, or which Necessities and m ^ e p assed or ma y hereafter arise, and unforeseen emergencies, subject 6 X 1 fr t O C L6S* a *'. to the requisition, and under the control of the President, five hundred thousand dollars. Department of Department of Justice. — For compensation of Attorney General, Jiisfj'te .- Attorney Assistant Attorney General, clerks and messengers, four thousand three ■ enera oe * hundred and twenty-four dollars and eighty-nine cents. Contingent ex- For the incidental and contingent expenses of the Department of Jus- penses. tice, fifteen hundred dollars. Sup't Public For compensation of Superintendent of Public Printing, clerk and mes- Piinhng. senger, three thousand seven hundred and fifty dollars and seventy cents. Arizona Xerrito- For compensation of Governor and Commissioner of Indian Affairs, ry- Secretary, Judges, Attorney and Marshal of Arizona Territory, four thou- sand six hundred and fifty dollars. FIRST CONGRESS. Sess. IV. Ch. 53. 1864. 2)1 For incidental and contingent expenses of Arizona Territory, to be expended by tlie Governor, five hundred dollars. For printing, binding and ruling for the several Executive Departments, Printing and one hundred and twenty-five thousand' dollars. binding. For printing, binding and ruling for both Houses of 'Congress, including the printing of the laws, in book form, twenty thousand dollars. For purchase of paper for the Executive Departments and Congress, fifty Paper, thousand dollars. For compensation of judges, attorneys and marshals, and incidental and Judges, attor- con tin went expenses of courts, sixty-four thousand six hundred and twenty- neys and marshals, , c ,, r , . 4. ' ind expenses oi nine dollars and twenty-two cents. courts. For compensation of three commissioners appointed under the seques- Com're wider tration act, and for clerk hire and contingent expenses, three thousand two sequestration act, hundred and thirty-three dollars and fifteen cents. clerk hiie, Ac. Post-Office Department. — For compensation of the Postmaster Gen- Post-office Dep't: eral, chiefs of bureau, clerks and messenger, watchmen and laborers, three ter g e ^ eral _ s thousand four hundred ami four dollars and eighty-eight cents. For compensation of agents, cost of material, and constructing, repair- Telegraph lines, ihg and operating telegraph lines, sixty-five thousand five hundred and sixty-three dollars and fifty cents. For rent, fuel and gas light for the post-office building in the city of Rent, fuel, &c. Richmond, six thousand dollars. For balance due for alterations and damages of a building for a post- Alteration of office in the city of Richmond, eight thousand dollars. post-office build- Indian Affairs. — For amount required to comply with treaty stipula- ing ; ,. ,_ . i ■ i i ri e i n i ■' t 1 ■ Indian Affairs: tions, entered into between the Confederate states and certain Indian xreaty stipulations tribes, one hundred and eighty-two thousand six hundred and sixty dollars and fifty-seven cents. To meet the incidental expenses of the public service, within the Indian Incidental ex- tribes, fifty thousand dollars P onses - .For interest on eighty thousand six hundred and thirty-four dollars Interest, ninety-six cents, the removal and subsistence fund due the Cherokee In- dians in North Carolina from May twenty-third, eighteen hundred and sixty, to May twenty-third, eighteen hundred and sixty-four, nineteen thou- sand three hundred and fifty-two dollars and thirty-six cents. Postal Service. — For the postal service of the Confederate States, to Postal service: be paid out of auy money in the Treasury ; being the revenues arising from postages, for the fiscal year ending the thirtieth of June, eighteen hundred and sixty -four: For transportation of the mails, two million one hundred and fifty-seven Transportation thousand eight hundred and forty-six dollars and forty-three cents. of mails. For compensation of postmasters, eight hundred and sixty-two thousand Postmasters', eight hundred and seventy-three dollars and fifty-seven cents. J For compensation of post-office clerks, one hundred and sixteen thousand P. Office clerks, three hundred and fifty-two dollars and sixty-six cents. For ship, steam-boat and way letters, seven hundred and seventy-one Ship, steamboat dollars and forty-one cents. - • and wa y letters - For advertising, twelve thousand nine hundred and fifteen dollars and Advertising. sixty-two cents. For mail bags, seven thousand three hundred and nine dollars and eighty- Mail bags. five cents. For office furniture, one thousand four hundred and sixty dollars. Office furniture. For blanks and printing, seventy-four thousand and forty-seven dollars Blanks and print- and seventy-six cents. lng- For wrapping paper, twenty-nine thousand three hundred and thirty- Wrapping paper, eight dollars and eighteen cenjts. 202 • FIRST CONGRESS Sess. IV. Ch. 54, 55. 1864. Mail-locks, keys For mail locks, keys and stamps, seven hundred and fifty-six dollars and and stamps. seventy-five cents. ' Mail deprerla- For mail depredations and special agents, twenty-six thousand andsixtv- tions and special ei nt dollars and thirty-one cents. "Miscellaneous For miscellaneous payments, twenty thousand five hundred and thirty- payments, nine dollars and sixty-nine cents. Postage stamps. For postage stamps, twenty-seven thousand five hundred and seventy-two dollars and seventy-eight cents. Loss of slaves For loss of slaves which have been impressed by Confederate author- impressed by the ities, or under State laws' for tlie use of the Confederate Government, and while engaged in laboring on the public defences, have escaped to the enemy, or died, or contracted diseases which have, after their discharge, resulted fatally, three millions one hundred and eight thousand dollars. Approved February 17, 1864. Government, Feb. 17, 1864. CnAC LtV. — A bill to repeal an act to organize bands of partisan rangers, approved April twenty -first, eighteen hundred and sixty-two, and for other purposes. Act cf April 21, The Congress of the Confederate States of America do enact. That !8C2. eh. 63, ante. tne ae j. c Q on0 ;ress aforesaid be, and the same is herebv, repealed : Pro- zt. 48, organizing . 7 . rrl , . ° . ., . ,. 1 ■ » bands of partisan wded, 1 hat organizations or partisan rangers acting as regular cavalry at rangers, repealed, the passage of this act, shall be continued in their present organization: Partisan ringers Provided, They shall hereafter be considered as regular cavalry and not as acting as regular ... ' " ° J cavalry, continued partisan rangers. in sorriee as rogu- Sec. 2. That all the bands of partisan rangers organized under the said Ur cavalry. aii ^ } may, as the interests of the service allow, he united with other organ- oriran'izBd" "n "till i zat ions, or be organized into battalions and regiments, with the view of the above act, may bringing them under the general conditions of the provisional army as to bo re-organ iz ed discipline, control and movements under such regulations as the Secretory and brought under f w prescribe. tile general condi- i™ n r itr i n i i i •<• i , tions of provisional Sec. 3. 1 he Secretary ot War shall be authorized, it he deems proper, army. for a time, or permanently, to except from the operation of this act such fcec'ty of War cora r,anies as are serving- within the lines of the enemy, and under such may except from .'. . , ° ., •" the operation c f conditions as he may prescribe. this act, companies Approved February 17, 1864. serving within the * lines of the enemy. Feb. 17, 1864. Chap. LV. — An Act to authorize the organization of auxiliary bureaus of the War Do- ' — partment, west of the Mississippi river. Organization of j% e Congress of the Confederate States of America do enact, That oT^ar-Den't'west lirf ^er the direction of the President, such bureaus or agencies of the War of the Miss, river. Department may be orgHnized west of the Mississippi river as the public service may require, which shall be auxiliary to the similar bureaus of said Duties. Department established by law, and shall perform such duties as may be directed by instructions from the Secretary of War, or the general com- manding in the trans-Mississippi department, acting under the authority of the War Department. Staff officers and Sue. 2. Such staff officers and clerks may be assigned to duty, or ap- clerks may be as- pointed by the President in these bureaus, as may be necessary for the ser- sJd bureaus. " y i ce ; and under authority from the President, the general commanding in the trans-Mississippi department may assign such officers to duty, or make appointments therein, subject to the approval of the President: » FIRST CONGRESS. Sess. IV. Ch. 56, 57. 18C4. 293 Provided, That no clerk employed under this act shall be allowed a salary Salary of clerks, ■exceeding two thousand dollars per annum, or be liable to military duty. m ^ ita ry duty. Approved February 17, 1864. Chap. LVI.— An Aet to provide are Invalid Corps. Ten. 17, 1864. The Congress of the Confederate States of America do enact, That Disabled offioers, all officers, non-commissioned officers, musicians, privates and seamen, who noD.-comcnissioa.sd have or who shall become disabled by wounds, or other injuries received , prates "anT's"*'- or disease contracted in the service of the Confederate States, and in the men, to be ret.ire.-l line of duty, shall be retired or discharged from their respective positions or discharged from as hereinafter provided. But the rank, pay and emoluments of such offi- ^'ntan'dmTtt •cers, and the pay and emoluments of such non-eoramissjoned officers, rail- 'continue to the end sicians, privates and seamen, shall continue to the end of the war, or as of the war. long as they shall continue so retired or discharged. • Sec. 2. That all persons claiming the benefits of this act, shall present Examination be- themselves for examination, to one of the medical examining boards now {ninrb<>»Ti exaH, ~ established by law. Upon the certificate of such board that such perma- Certificate of nent disability exists, such persons shall be retired or discharged as afore- board of disability said. required. Sec. 3. That all persons retired or discharged as aforesaid, shall period- Persons retired ically, and at least once in six months, present themselves to one of said.^, 'j C I j I ! ?'*?a_2 boards for further examination, under regulations to be prescribed by the periodically, fox Secretary of War, the result of which examination shall be reported by further exumioa- such board to the said Secretary. And if any such person shall fail so to '" J °' , f . report himself to such board, whenever he shall be required so to 'do, he rcan j to Secretary ehall be dropped from said retired or discharged list, and become liable to of War. conscription, under the terms of the law, unless such failure shall be caused ° D ni,,ure t0 TS> - , , f . , ,. , ... port to board, by physical disability. _ . party liable to eo;.- Sec 4. That the Secretary of War may assign such officers, and order sciirVtioh: the detail of such non-commissioned officers, musicians, privates and sea- What duty m»y men, for such duty as they shall be qualified to perform. If any such non- 30n8 retired or d^ commissioned officers, musicians, privates and seamen, shall be relieved ch rgud. from disability, they shall be restored todutvin their respective commands. When relieved Sec. 5. That the Secretary of War shall make all needful rules and regit- -^"4 to^utylS lations for the action of the medical boards as aforesaid. their command. Sec. 6. That vacancies caused by the retirement of officers under this Sect'y of War to act, shall be filled as in case of the death or resignation of sueh officers, "^fj"^" the Sec. 7. This act shall be in force from its passage. Vacanciescaused Approved February IV, 1864. b £ retirement of J ' officers, how filled. When this actta . • force. CflAP. LVII. — An Act to authorize the payment of mileage and salary to members. elect of Feb. 17, 1864. the Second Congress of the Confederate States, - The Congress of the Confederate States of America do enact. That Payment of mile- until the first meeting of the' Second Congress of the Confederate States. age f nd 8a ' a 7 c ° 1 ii, ,. ,1 r> 1 tr b /. ™ ■ , ,• 1 ii ■ members elect of the members elect or the Senate ana Mouse 01 Representatives, shall be Second Congress. paid their mileage and rateable monthly pay, by' the Treasurer, in the manner provided by the act entitled "An act to amend an act entitled * An act to regulate the compensation of members of Congresss;' " also to amend an act entitled "An act regulating the mode of paying members 204 FIRST CONGRESS. Sess. IV. Ch. 58, 59, 60. 1864. 1862, April IB, of Congress," approved April sixteenth, eighteen hundred and sixty-two*, ch. so, ante. p. 2t>. upon the presentation by such Senator or Representative, of the evidence of his election, to the Treasurer. Approved February 11, 2864. Ftb. 17, 1864. Chap. LVIII. — An Act to authorize the promotion of officers, nnn~ commissioned officers and! — privates for distinguished skill or valor. Promotion of of- The Congress of the Confederate States of America do enact, That ficers, non-com- the President is hereby authorized upon the recommendation of the gene- EQisdioDed officers i *_,■ , * . L . ., c u j .eii and privates fur commanding a department or a separate army in the held,- to fill any distinguished skill vacancy in the commissioned officers of a regiment or battalion, by the- crvalor. . promotion to tlie same, by and with the adviceand consent of the Senate, of any officer, non-commissioned [officerjor private who may have distinguished Froviao. himself by exhibiting peculiar valor o-r skill on the battle-field: Provided? That the officer, non-commissioned officer or private so recommended and nominated for promotion, shall belong to the regiment or battalion in which the vacancy may have occurred. Acts repealed. Sec 2. All acts and parts of acts in conflict with, the above provisions. are hereby repealed. Appkovkd February 17, 1864. Fen. 1% 1864. Chap. LIX. — An Act to amend the act entitled "An act to ■provide and organize engi- ■ neer troops to serve during the tear/' approved tweittieth A/arch, eighteen hundred and sixty-three. Twoquartermas- The Congress of tJie Confederate States of America do enact, That lowed^acn re»i- l ^ e aDOve recited act be so amended that there shall be allowed to eachi icasat of engineer regiment of engineer troops, two quartermaster sergeants.. tro °P 3 - Appeoved February 11, 1864. Feb. 17 1864. Chap. LX. — An Act to amend the Acts of April first, eighteen hundred and sixty-two? _____ and September Hoenty-third, eighteen hundred and sixty-tteo. Acts of 1862 The Congress of the Confederate States of America do enact, That April 21, and Sept. the acts approved twenty-first April, eighteen hundred and sixty-two, and; 23, amended. twenty-third September, eighteen hundred and sixty-two, regulating the increase and rank of the corps of engineers of the provisional army, be President a n - amended to read as follows: "That the President be, and he is hereby thori-ied to appoint authorized to appoint, with the advice and consent of the Senate, an Baadditionalnum- a( j t jj t j OI . a j number of officers in the engineer corps, of the provisional t£o engineer corps, army : Provided, That the whole corps shall not exceed one hundred and Proviso. twenty, and that the number of officers in each grade, be limited to three colonels, four lieutenant colonels, eight majors, forty-five captains, thirty- five first lieutensnts, and tvventy-five second lietenants." Appointment of Sec. 2. There may be appointed six military store-keepers, with the ciilitary store- pay and allowances of captain of infantry, who shall give such bond for »Ho l wan'ce3 Pay ""^ the fa'O 1 ™' performance of their duty as may be prescribed by the Secre- . Bond. taryof'War: Provided, That the said store-keepers shall be appointed Proviso. fiom persons who are disqualified for active service by reason of wounds FIRST CONGRESS. Sess. IV. Ch. 61, 63, 63. 1864. 205 received in the military service, or disease contracted whilst in the array, or from persons over forty-five years of age. Approved, February 17, 1864. Chap. LXI.- — An Act to attach the county of Noxubee, in the State of Mississippi, to the Feb. 17, 1864. i southern judicial division of said State. '— The Congress of (he Confederate States of America do enact, That County of Nox- the county of Noxubee, in the State of Mississippi, which has heretofore uhee > M iss.,attach- belonged to the northern judicial division of -said State, shall, from tJif^Ja'dlriMon^rf passage of this act, be attached to the southern division thereof. said ttate. Approved February 17, 1864. Chap. JjXII. — An Act to he entitled "An Act in relation to the qualification of State Ych 17 1864. Collectors. , The Congress of the Confederate States of America do enact. That The 39 # of tha the provisions of section thirty-nine of An act entitled " An Act for the ac '' of M a? l» (see assessment and collection of taxes," approved May first, eighteen, hundred f" e P l " ' s ,'. a '~ " , , «r lrj g woo are eligi- and sixty- three, shall not be construed to apply to the office of State Collector, ble to office under . Approved February 17, 1864. Ibe "«<* for the ai- J ' sessment and col- lection of taxes," ' not to apply 'to Statu Collectors. Chap. LXIII. — An Act to reduce the currency and to authorize a new issue of notes and pgb 17 1864 bonds. . 1^, 7%jj Congress of the Confederate States of America do enact, That Holders of treasr' the holders of all treasury notes above the denomination of five dollars, «ry notes above! not bearing interest, shall be allowed until the first day of April, eighteen a^"'^^-?,, 11 in* hundred and sixty-four, east of the Mississippi river, and until the first day terest allowed to of July, eighteen hundred and sixty-four, west of the Mississippi river, to fund the same in fund the same; and until the periods and at the places stated, the holders rt S ,al "ed four per of all such treasury notes shall be allowed to fund the same in registered j bonds, payable twenty years after their date, bearing interest at the rate of four per cent, per annum, payable on the 'first day of January and Julv of each year. Sec. 2. The Secretary of the Treasury is hereby authorized to issue the i e8ne f bonds, bonds required for the funding provided for in the preceding section, and Certificates may until the bonds can be prepared, he may issue certificates to answer the}" 6 jf 8UecI ''" tte purpose. Such bonds and certificates shall be receivable, without interest, Pli red. "" ° pra " in payment of all Government dues payable in the year eighteen hundred Binds and cer- and sixty-four, except export ami import duties. tificatee receivable Sec. 3. That all treasury notes of the denomination of one hundred' indues* 11 ° P " dollars, not bearing interest, which shall not be presented for funding Treasury notes under the provisions of the first section of this act, shall, from and after °. f t,e dennmina- the first day of April, eighteen hundred and sixty-four, east of the Missis- i ioD • of l ? 1 ? ' n "' • ■ i i r. b , t v , .i i , , , • <■ beam g interest, sippi river, and the first clay or July, eighteen hundred and sixty-lour, west and not funded to n- io of this act, be subject to a tax of ten per cent, per month until so presented, Tax on said which taxes shall attach to said notes wherever circulated, andi sirall' be BOles - 206 FIRST CONGRESS. Sess. IV. Ch. 63. 1864. I {Not exchanges- deducted from tlio face of said nott's whenever presented for pay- si e B f of t u e r s ury ment or for fr-HJ'Off. ar » d said notes shl1 " " ofc bc exchangeable uotes. for the new issue of treasury notes provided for in this act. Tax of 33i per Sec. 4. That on all said treasury notes not funded or used in cent, on all treasu- p a y merit of taxes at the dates and places prescribed in the first cdor used^n pay- sect ' on °* tn,s a ' jt > there sna " be levied at said dates and places mentof taxes. adtax of thirty-three and one-third cents for every dollar promised How collected, on the face of said notes. Said tax shall attach to said notes' ■wherever circulated, and shall be collected by deducting the same at the Treasury, its depositories, and by the.ta'x collectors, and by all Government officers receiving the same, whenever pre- sented for payment, or for funding, or in payment of Government dues, or for postage, or in exchange for new notes as hereinafter When ihey cease provided ; and said treasury notes shall be fundable in bonds as to be fundable. provided in the first section of this act until the first day of Jan- uary, eighteen hundred and sixty-five, at the rate of sixty-six and two-third cents on the dollar. And it shall be the duty of the Substi ution and Secretary of the Treasury at any time between the first of April, ■ exchange of new eas t, and the first July, eighteen hundred and sixty-four, west of 'Sie'same^a^what''' 1 ' 5 Mississippi river, and the first of January, eighteen hundred rate. and sixty-five, to substitute and exchange new treasury notes for the same, at the rate of sixty-six and two-third cents on the Notes of $100 dollar: Provided, That notes of the denomination of one hundred oot entitled to the dollars, shall not be entitled to the privilege of said exchange: change 36 of e x ~ Provided further, That the right to fund any of said treasury notes No treasury after the first day of January, eighteen hundred and sixty-five, is notes fundable af- hereby taken away: And provided further, That upon all such ** T x' f' loo 5 ' treasury notes which ma3' remain outstanding on the first day of •cent, on all notes January, eighteen hundred and sixty-five, and which may not be outstan din f; at exchanged for new treasury notes as herein provided, a tax of one that date. hundred per cen t- 'S hereby imposed. After 1st Apiil, Sec. 5. That after the first day of April next, all authority here- JS64, ail authority tofore given to the Secretary of the Treasury to issue treasury ^Z^Tr^rl notes shall be, and the same is hereby, revoked: Provided, The iHoinj ire ua u r y ni . . notes, revoked. Secretary of the Treasury may, after that time, issue new treasury & Secretary of the notes in such form as he may prescribe, payable two years alter Ued^to^issue'new the ratification ot a treaty of peace with the United States, said treasury notes af- new issues to be receivable in payment of all public clues except ier April 1, 1S6le- dollar promised upon their face, and shall be redeemable only in new treasury notes at that rate, but after tho passage of this act, No oal1 certifi- no call certificates shall be issued until after the first day of April, ^f^^lprttt! eighteen hundred and sixty. four. I86i. Sec. 10. That if any bank of deposit shall give its depositors Hanks of deposit the bonds authorized by the first section of this act in exchange ma -T givc l ^f de ' •_ , . , . , J . „ . ,1,1 , • positors bonds au- lor their deposits, and specify the same on the bonds by some dis- tnorized by fi, in tinctive mark or token, to be agreed upon with the Secretary of exchange for' their the Treasury, then thesaid depositor shall be entitled to receive the de P° slts - ,..,,-,. J . . . , , Depositors may amount of said bonds in treasury notes bearing no interest and rece i,, e amount of outstanding at tho passage of this act: Provided, Thesaid bondssaid bonds in are presented before the privilege of funding said notes at par tre £ SUI T notes, shall cease, as herein prescribed. Sec. 11. That all treasury notes heretofore issued, of the denom- Notes of the de- ination of five dollars, shall continue to be receivable in payment nomination of $5 of public dues, as provided by law, and fundable at par under fche-^' a W e ^ b a f^ provisions of this act, until the first of Jury, eighteen hundred and dues and fundable sixty-four, east, and until the first of October, eighteen hundred at par, until July 1 1 Qfli B l art A and sixty-four, west of the Mississippi river, but after that time;.' ; ; \o!h' > i i.ii i • n , i • - i i i i • i Oct. 1, 1SG4, west they shall be subject to a tax ot thirty-three and one-third cents f the Mississippi on every dollar promised on the face thereof, said tax to attach river. to said notes wherever circulated, and said notes to be fundable Tax of '?%$ P er , , , , „ , . • , cent, on said notes and exchangeable for new treasury notes, as herein provided, a ftcr that time, subject to the deduction of said tax. » Fundable and Sec. 12. That any State holding treasury notes, received before exchangeable for .■ i /• i /> ■• -i , i n i n i ..i new treasury notes. the times herein fixed for taxing said notes, shall be allowed until states holding '"the first day of January, eighteen hundred and sixt3*-fiv *""'• principal and interest. Increase of de- Sec. 15. The Secretary of the Treasury is authorized to increase positories. the number of depositories, so ss to meet the requirements of this States may be'em 6 aot ' and wittl that viow to employ such of the banks of the several ployed. Statqp as he may deem expedient. Advertising of Sec. 16. The Seerotary of the Treasury shall forthwith adver- this act in t h e tise this act in such newspapers published in the several States ne |eCTeHrfes of an( ' °7 8uen other means, as shall secure immediate publicity, and War arid Navy to the Secretaiy of War and the Seeretar}' of the Navy shall, each, publish it in gene- cause it to be published in general orders for the information of ral orders. the amy an( j navy The42dgoftbe Sec 17. The forty-second section of the act for the assessment act of May 1,1863, anc j co n ec tion of taxes, approved May first, eighteen hundred and (see ante p. 153, -.,, ■ , iij • \ 42,) repealed. sixty-thrco, is hereby repealed. Secretary of the Sec 18. The Secretary of the Treasury is hereby authorized Treasury to issue an j required, upon the application of the holder of any call cer- lau e e ert'iflc e a S tes tifiu!Vte — whioh b Y tho & rst section of the* act "to provide for deem e d to be the funding and further issue of treasury notes," approvod March bonds, b o n d s twenty-third, eighteen hundred and sixty-three, was required to therefor under this h(j thercafter deemed to be a bond— to issue to such holder a bond therefor, upon the terms provided by said act. Approved February 17, 1864, Feb 17 li-64 CnAP. LXIV. — An Act to levy additional laves for the common defence and support of ' the fliwi'fUMpni the Government. Additional taxes The Congress ofthe Confederate States of America do enact, That, levied, j n addition to the taxes levied by the "act to lay taxes for the common defence, and to carry oh the Government ofthe Con- FIRST CONGRESS. Sess. IV. Ca. 64. 1864. 209 federfitc States," approved twenty-fourth of April, eighteen hun- dred and sixty-three, tliere shall be levied from the passageof this act, on the subjects of taxation hereafter mentioned, and collected from every person, co-partnership, association or corporation, liable therefor, taxes as follows, to- wit: I. Upon the value of property, real, personal and mixed, of 0s property i*i ii • .• . i • a t i * j 4. real, personal ana •every kind and description, not hereinafter exempted or taxed at mix ' e( f 5 percen |. a different rate, #ve per cent.-: Provided, That from this tax on the value of property, employed in agriculture, shall be deducted the value of the tax in kind derived therefrom, as assessed under the law imposing it, and delivered to the Government: Provided, That no credit shall be allowed beyond five per cent. II. On the value of gold and silver wares and plate, jewels. On gold and »>- , , , » » ' J ' ver wares, & 5 per cea t. and dry dock companies, and all other joint stock companies of ^ every kind, whether incorporated or not, rive per cent. The value tax t ° *asses«''a of property taxed under tliissection shall be assessed upon the basis under, this seotion. of the market value of said property in the neighborhood where assessed, in such currency as may be in general use there, in the purchase and sale of seek property, at the time of assessment. Sec. 3. 1. Upon the amount of all gold and silver coin, gold On gold aradsil. ■dust, gold or silver bullion, whether held by banks or other cor- ^"s'pefoent. ' porations or individuals, five per cent. ; and upon all moneys held 0^ moneys held abroad, or upon the amount of all bills of exchange, drawn there- abroad, & . , 7- ' S mo-ey, gold, silver, ver, foreign exchange, stocks, notes, debts, credits, or obligations foreign exoban«», of any kind, and any merchandise, property or effects of any &c., io per cent 210 FIRST CONGRESS. Sess. IV. Ch. 64. .1864. kind, not enumerated in the preceding paragraph,, between the times named therein, ten per cent., in addition to the tax on such profits a3 income, under the act aforesaid. Cn profits ex- III. On the amount of profits exceeding twenty-five per cent., cceding 25 per mac ]o daring either of the years eighteen hundred and sisty three joint rtockcompZ an d eighteen hundred and sixty-four, by any bank or banking ny, S5 per cent, company, insurance, canal, navigation, importing and exporting) telegraph, express, railroad, manufacturing, dry dock, or other joint stock company of any description, whether incorporated or not, twenty-five per cent, on such excess. Exemptions from Sec. 5. Tho following exemptions from taxation under this act taxation, to-wit: sna n be a l] owe d, to wit :" Property of I. Property of each head of a family to the value of five liun- hsada of families, dred dollars ; and for each minorchild of , the family to the further value of one hundred dollars ; and for ea^eh son actually engaged in the army or,navy, or who has died or b|een killed in the military or naval service, and who was a membqr of the family when ho entered the service, to the further value Of five hundred dollars, Property of the H. Property of the widow of any officer, soldier, sailor or ma- widow of any offi- ri , i dicd bc j i]led oer, soldier, sailor, '. ,- , , . . , '&„. service, or where there is no widow, ti minor children, to the value of one thoutand dollars. in the military or naval en of the family, being sailor or marine, actually or of such as have been :>f one thousand dollars ; Property of offi- III. Property of every officer, soldier, eerj, soldiers, sail- engaged in the military or naval service, ors or marmei, ,; ° fw , . , r ,, , disabled in such service, to the value Ftovii^ Provided, That the above exemptions shall not apply to any per- son, whose property,, exclusive of household furniture, shall bo assessed at a value exceeding one thousand dollars. Taxes reduced IV: That where property has been injured or destroyed by the ou jii-operty injur- cnem y or the owner thereof has been ttemnorarily deprived of ea or destroyed by . J „ \ " n J -, . * . the enemy, or of the use or occupancy thereof, or of the means of cultivating the u':icu the owner same, by reason of the presence or prox mity of the 'enemy, the o- :i lh b ,°u° n d ' :l: ' r ' Ted assessment on such prtiperty may be reduced, in proportion to the damage sustained by the owner, Or the tax assessed thereon may be reduced in the same ratio by the district collector, on sat- isfactory evidence submitted to him by the owner or assessor. " When taxes fur g c g That the taxes of property, laid for-the year eighteen the year 1864 to be , . . , . . .. ,-,,'*/ , . ° /» i assessed. -hundred and sixty-four, shall be assessed as on tho day of the Wti4a due and passage of this act, and he due and/collected on the first day of ooUestea. June next, or as soon after as practicable, allowing an extension Taxes od incomes f ninety davs west of the Mississippi river. The additional or profits for the , • " ... » .1 I J J - 1 ., 1 t j i year 1863 and taxes on incomes or profits forthfe year eighteen hundred and 1834; when to be s ; xty-three, levied by this act, sBall be assessed and collected assessed and eol- forthw-i'th ; and the taxes on incomepor ptofits for the year eighteen hundred sixty-four shall bc assessed and collected according to the provisions of the tax and asselssmept acts of eighteen hundred and sixty -three. Cariain provis- g EC . 7, So much of the tax act ofli IriprU^ms! eighteen hundred and sixty-threeJf (ants. p. 115.) sns- rived from property or effects, on the twenty-fourth day of April, as levies a tax on incomes de- the amount or value of which a pemiod for the tax is levied by this act, and a'lai the first section of said act, year 1864, \7hat not to he are. suspended for the year cigl d or taxed and no estimated rent, hire, or interest e^ti property or credits nscssed or taxed as incomes un- i>.s i-.ioomos under herein taxed ad valorem, shall be a %S t o»hSofP erthle ' ta?aCtPf eiffhle0n hmKil teen hafsdred and sixty-four f id irid sixty-three, the o. s. not to ex- Sec. 8. That the tax imposed bj this act on bonds of the Con«. ceed t>io interest, federate States heretofore issued, shall in no case exceed the inter- FIRST CONGRESS. Sess. IV. Ch. 65. 1864. . 211 est on tlio same, and such bonds when held by or for minors or luna- What bonds held tics, shall be exempt from the tax in all ease's where the interest on ^ j u °a«esi exempt the same shall not exceed one thousand dollars. from tax. ' Approved February 17, 1864. Ciiap. LXV. — An Act to organize forces to serve during the wtxr. p e ^ 17 1864. Ike Congress of the Confederate Sates of America do enact, That A][ wbitemea fromand afterthe passage of this act), all whitemen, residents of the between the ages Confederate States, between the ages of seventeen and fifty, shall of 17 aodSOputuj be in the military service of the Confederate States for the war. ^ c e e military sw ' Sec. 2. That all the persons aforesaid, between the ages of eighteen arid forty-five, now in service, shall be retained, during th ,J ^"of is'and the present war with the United States, in the same regiments, 45, n uwi* .. n , gious opinions. between the ages of seventeen and eighteen ancr forty-five and Enrolment of fifty years shall enroll themselves, at such times and places, and persons between under such regulations as the President may prescribe, the lime ^ as , es ,? f 17a ° d 11 1 i l. ■ 1 .1 ., • . j r *i, , 1 • , 18 and -la and 50. allowed not being less than thirty days for those east, and sixty days for those west of the Mississippi river; and any person who Person failing to shall fail so to enroll himself, without a reasonable excuse there- p ^ e d\n Service lor, to be judged of by the President, shall bo placed in service in for the war. the field for the war, in the same manner as though he were be- tween the ages of eighteen and forty-five : Provided, That the Such persons persons mentioned in this section shall constitute a reserve for sha>1 consUtl ^» a a , i / i i ". -i i , ,iii i i reserve for Stale btate delenee and detail duty, and shall not be required to per- defence and detain form service out of the State in which they reside. duty. Sec. 6. That all persons required by the fifth section of this act and hospital an d clerks, of clerks, guards, agen guards and clerks, , r . .' ' *^ > e> Ac, to be perform- tIlc Commissary s and Qnartermaste 212 FIRST CONGRESS. Sess. IV. Ch. 65. 1864. May form them- to enroll themselves may, within thirty days after the passage selves inio Yolun- nereo f C!ls tof the Mississippi river, and within sixty days if west tary organizations ,. • , « ,, , • , , •'.•'. e ■ of companies Ac., ' Sluci river, form themselves into voluntary organizations of and elect their own companies, battalions or regiments, and elect their own officers — officers. 8a | c l organizations to conform to the existing law; and having so Tender of their „ . ° , . . , .. . . . *? ' . iL e services, asvolam- organized, to tender their services as volunteers during the war, teers, to the presi- to the President; and if such organization shall furnish proper dent - muster rolls, as now required, and deposit a copy thereof with • the enrolling officer of their district (which shall be equivalent to May he accepted enrollment ,) they maybe accepted as minute men for service in as minute men, for , , '».'»■ . . ■ . , c ■ mi i j service in the state suc " ktato ; but in no event to be taken out of it. J. hose who do Those who do not sovoluntcer and organize shall enroll themselves as before pro- not volunteer aod vided, and may, by the President, be required toassemble at places organize, to assem- r . , , , y. , ■ . -,,.,- bie at places of ' rendezvous, and be formed into companies, battalions and regi- rendczvous and be ments, under regulations to bo prescribed b} T him, and shall have formed into com- the right to elect their company and regimental officers; and all el ec.ttfieir officers. troops organized under this act for State defence shall be entitled, Pay and allow- while in actual service, to the same pay and allowances as troops ances of troops for now ill the field. St pe e rs d ons n foiling Sec - 7 - That an y person who shall fail to attend at the place of to attend at the rendezvous, as required by the authority of thePresident, without place of rendez- a sufficient excuse, to be judged of by him, shall be liable to be pWed 1 ^service r-' aeecl in service in the field for the war, as if he were between for the war. the ages of eighteen and forty-five years. Duties of provost Sec. 8. That hereafter the duties of provost and hospital guards ts, employees, or laborers in ster's Departments, in the Onl- ed by persons be- nance Department, and clerks and employees of navy agents, as tween the a es _e>f a | B0 j n t | le execution of the enrollment acts, and all similar duties, 18 and 4o unable , ,. , „ , , . . . . ' . „ . , to perform active shall be performed by persons who arc within the ages of eighteen service. and forty-five years, and who, by the report of a board of army surgeons, shall be reported as unable to perform active service in the field, but. capable of performing some of the above-named M'hcn bodies of duties, specifying which; atfd when those persons shall have been ua"s,enroi r ie\Tnu V dcr flSlsi " ned t0 tnoso duties as far as practicable, the President shall the 'fifth section, detail or assign to their performance such bodies of troops or indi- maybedetaiiediorviduals, required to bo enrolled under the fifth section of this act BD Proviso S as may be needed for the discharge of such duties: Provided, That persons between the ages of seventeen and eighteen shall President may not be assigned to these duties : Provided, further, That nothing detail artisans, me- contained in this act shall be so construed as to prevent the Presi- chames or persons , . , , . ... . , . ' ~ .„ of scientific skill, dent from detailing artisans, mechanics, or persons of scientific skill to perform indispensable duties in the departments or bureaus herein mentioned. Quartermasters, Sue. 9. That any quartermaster or assistant quartermaster, com- commissaries, and m i ssai .,, or assistant commissary, ("other than those serving with eeriain o her offi- •> s , \ ~» . ? cers, not to employ regi merits and brigades in the field,) or officer in the ordnance or retain in em- bureau, or navy agent, or provost marshal, or officer in the eon- ploymcnt any per- gCJ ,jp t service, who shall hereafter employ or retain in his employ- son in violation of J ' n . . . , ' , •' , " * eighth section. ment any person in any of their said departments or bureaus, or Penalty. in any of the duties mentioned in the eighth section of this act, Duty nf depart- j n violation of the provisions hereof, shall, on conviction thereof, ment or district. , ..,' .... ', ,. , . ., , ,; , " commander to re- ".>" a court martial or military court, be cashiered; anil it shall bo lieve such officer the duty of any department or district commander, upon proof fromd tyandhave |jy t i ic 0il th of any credible person, that "any such officer has violated this provision, immediately to relieve such officer from duty; and said commander shall take prompt measures to have FIRST CONGRESS. Sess. IV. Ch. 65. 1864. 213 him tried for such offence, and any commander as aforesaid Penalty for fail- failiftg to perform the duties enjoined by this section, shall, upon ure. being duly convicted thereof, bo dismissed from the service. Sec. 10. That all laws granting exemptions from military ser- Former exemp- vice he, and the same are hereby repealed, and hereafter none tl0 w. aws ™ pe *l e d J i ii i i i ,. ii - ' . ' Who exempted shall be exempted except the following : r r(m service. I. All who shall be held unfit for military service, under rules Those unfit for to be prescribed by the Secretary of War. ' , military service. II. The Vice President of the Confederate States; the mem- V f BrPre i d ^ t ' bers and officers of Congress and of the several State Legisla- ccrs of " Congress tures, and such other Confederate and State officers as the Presi-and of the state dent or the Governors of the respective States may certify to bo LegMatures a nd . .i j .. '. . .. /. .i « - r. i certain other Con- necessary for the proper administration of the Confederate or lerler . Uo an(1 Stat9 State Governments, as the case may be. officers. III. Every minister of religion authorized to preach according . Ministers of re- to the rules of his church, and who, at the passage of this act, 'S 10n - shall be regularly cmploj-ed in the discharge of his ministerial duties; superintendents and physicians of asylums for- the deaf, an d^^S£fe ! 5 dumb and blind and of the insane; one editor for each newspaper asylums, being published at the time of the passage of this act, and such Editors of news- employees as said editor may certify on oath to be indispensable pap f 3 anrl thelr ', J , ,. n , •' J , ,,. . * n i employees. to the publication of such newspaper; the public printer of the Public Printer Confederate and State Governments, and such journeymen print- and journeymen ers as the said public printer shall certify on oath to be indispen- pnntos / sable to perform the public printing; one skilled apothecary in Apothecaries, each apothecary store, who was doing business as such apothe- cary on the tenth day of October, eighteen hundred and sixty- two, and has continued said business, without intermission, since that period ; all physicians over the age of thirty years who now Physicians. are, "and for the last seven years have been, in the actual and regular practice of their profession, but the term physician shall _ .. '7 • I, , ... . ,i • , . . . , i- ii . u Presidents and not include dentists; all presidents and teachers of colleges, the- teachers of col- ological seminaries, academies, and schools, who have been rcgu- leges, schools, &a. larly engaged as such for two years next before the pass- age of this act : Provided, That the benefit of this exemption Proviso, shall extend to those teachers only whose schools are composed of twenty students or more; all superintendents of public hos- Snp'ts-of hos- pitals established by law before the passage of this act, .and such ]^ nurses^" physicians and nurses therein as such superintendent shall certify on oath to be indispensable to the proper and efficient manage- ment thereof. n , Ttr rru i ii i i -i Overseers and IV. J here shall be exempt one person as overseer or agricu I- agriculturalists. turalist on each farm or plantation upon which there are now, and were, upon the first daj? of January last, fifte^ able-bodied field hands, between the aires of sixteen and fifty, npon the fol- „ ,.,. i '.. . , „, P ■ . , ,, J , ', , , Conditions. lowing conditions: 1. this exemption shall only be granted in eases in which there is no white male adult on the farm or* plantation not liable to military service, nor unless the person claiming the exemption was, on the first day of January, eighteen hundred and sixty-four, either the ownerand manager, or overseer of said- plantation ; but in no case shall more than one person be Bond rSuired'. exempted for one farm or plantation. 2. Such person shall first execute a bond, payable to tlie Confederate States of America, in -p „ o1 ,„ -„,, „„„ . * . i f . i . i i I -treild.il Y JiUU. Lull- such form, and with such security, and in such penalty, as theaition. Secretary of War may prescribe, conditioned that ho will deliver to the Government, at some railroad depot, or such other place or places as may be designated by the Secretary of War, within 214 FIRST CONGRESS. Sess. IV. (fa. 65. 1861. twelve months then next ensuing, one hundred pounds of bacon, or, at the election of the Government, its equivalent in pork, and one hundred pounds of net beef, (said beef to he delivered on foot,) for each able-bodied slave on the farm or plantation within the above said ages, whether said slaves be worked in the field or not, which said bacon or pork and beef shall be paid for by the Government at the prices fixed by the commissioners of the Proviso._ State under the impressment act: Provided, That when the per- son thus exempted shall produce satisfactory evidence that it has been impossible for him, by the exercise of proper diligence, to furnish the amount of meat thus contracted for, and leave an ad-% equate supply for the subsistence of those living on the said farm or plantation, the Secretary of War shall direct a commutation of the same, to the extent of two-thirds thereof, in grain or other provisions, to be delivered by such person as aforesaid at equiva- lent rates. 3. Such person shall further bind himself to sell the marketable surplus of provisions and grain now on hand, and which he may raise from year to year, while his, exemption con- tinues, to the Government or to the families of soldiers, at prices fixed by the commissioners of the State under the impressment Further proviso, act : Provided, That any person, exempted as aforesaid, shall be entitled to a credit of twenty-five per cent, on any amount of meat which he may deliver within" three months from the passage Further proviso, of this act: Provided, further, That persons coming within the provisions of this exemption shall not be deprived thereof by ■ reason of having been enrolled since the first day of February, eighteen hundred and sixty-four. Sec'ty of War In addition to the foregoing exemptions, the Secretary of War, may exempt or de- , •.: ,. ,. /. .1 rv -i I * i » -i L tail other persons under the direction of the President, may exempt or detail such on account of pub- other person as he may be satisfied ought to be exemj&ed on ac- he necessity, Ac. CO unt of public necessity, and to insure the production of grain May grant ex- and provisions for the army and the families of soldiers. He emptions or details m;1 „ a | g0 „ ran t; exemptions or details, on such terms as he may to overseers, far- J ' ■. , ' *» ■ . ' „ ' . . , J mers or planters, prescribe, to such overseers, farmers or planters, as he may be ' satisfied will be more useful to the country in the pursuits of ag- Proviso. riculture than in the military service : Provided, That such ex- emptions shall cease whenever the farmer, planter or overseer, shall fail diligently to employ, in good faith, his own skill, capital ' and labor, exclusively, in the production of grain and provisions, to be sold to the Government and the families of soldiers at prices not exceeding those fixed at the timo for like articles by the commissioners of the State under the impressment act. President and y rp ne president,, treasurer, auditor and superintendent, of any other officers and . , , ' ' , . ' J. . „ •> employees of rail- railroad comnany engaged in transportation tor the Government, road companies, and such offiiws and employees thereof as the president or super- intendent shall certify, on oath, to be indispensable to the efficient Proviso. 'operation of such railroad : Provided, That the number of persons exempted by this act on any railroad shall not exceed one for. each mile of such road in actual use for military transportation, and said exempts shall be reported by name and description, with the names of any who may have left the employment of said company, or who may cease to be indispensable to the efficient operation of its road, at least once a month, to the Secretary of War, or Further proviso, such officer as he may designate for that purpose : And provided further, That such president or superintendent shall, in each such monthly report, certify on oath, that no person liable to military service has been employed by his company since the passage of FIRST CONGRESS. Sess. IV. Ch. 66. 1S64. 215 this act, in any position in which it was practicable to employ one not liable to military service, and capable of performing effi- ciently the duties of such position. And in cases where railroads have fallen into the hands of tho enomj', and a portion of the rolling stock of such roads is being used on other roads not in the enemy's hands, the president and superintendent of said first- - named roads shall be exempt. VI. That nothing herein contained shall be construed as re- Contractors for pealing the act approved April fourteenth, eighteen hundred and ^dTrivers^Tpost sixty-three, entitled " An act to exempt contractors for carrying coachesand hacks, the mails of the Confederate States, and the drivers of post- coaches and hacks, from military service :" Provided, That Proviso, the exemptions granted under this act shall only continue whilst the persons exempted are actually engaged in their respective pursuits or occupations. Sec. 11. That the President be, and he is hereby authorized, to President . aa- i-i . ii , i .-. i ii thonzed to grant grant details, under general rules' and regulations to be issued by details in certain the War Department, either from persons between forty-five and cases, fifty 3 v cars of agc,~or from the army in the field, in all cases when, in his judgment, justice, equity and necessity, require such details, and he may revoke such orders of details whenever he thinks proper: Provided, That the power herein granted to the Presi- Proviso, dent to make details and exemptions shall not be construed to au- thorize the exemption or detail of an)- contractor for furnishing supplies of any kind to the Government, by reason of said con- tract, unless tho head or Secretary of the department making such contract shall certify that the personal services of said contractor are indispensable to the execution of the contract: Provided Fnrt or proviso. further, That when any such contractor shall fail diligently and faithfully to proceed with the execution of such contract, his ex- emption or detail shall cease. Sec. 12. That in appointing local boards of surgeons for the who not to be examination of persons liable to military service, no member com- appointed member posing the same shall be appointed from the county or enrolling °£ r '°°^ a t6 exam- district in which they are required to make such examination. ine conscripts. Approved, February 17, 1861. Chap. LXVI. — An Act to amend an act entitled *' An act to lay taxes for the common Feb. 17, 1864. defence and carry on the Government of the Confederate States," approved April ■ twenty-fourth, eighteen hundred and sixty three. The Congress of the Confederate States of America do enact, That , A , ct ° f ,^ s ?2' .-.r i_L.ii* r ,1 j c j April 24, ch. 38, an act entitled an act to lay taxes for the common defence and carry on an ( 115)amend . the Government of the Confederate States, approved April twenty-fourth, ed. •eighteen hundred and sixty-three, be, and the same is hereby amended, so as to read as follows: Section].. That every person engaged, or intending to engage, in any Business to be , . i • i ,. i - & °i> i . i i , • i • ^ , -i registered within business named in the fourth section or this act, shall, within sixty days sixty days after after the passage of this act, or at the time of 'beginning business, and on passage of act, and the first dav of January in each year thereafter, register with the district" 11 , lst January ia ii • ir ., ,• . . \, ,.? i ,, m each year thereaf- collector, in such form as the Commissioner or taxes shall prescribe, a ter _ true account of the name and residence of each person, firm or corpora- tion engaged or interested in the business, with a statement of the time for which 1 , 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 registry, there shall be paid to the collector the spe- 216 FIRST CONGRESS. Sess. IV. Ch. 66. 1864. Specific lax paid cific tax for the year ending on the next thirty-first of December, and such at time of registry, 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 the tax then paid. Defaulters to pay Sec 2. That any person failing to make the registry, and to pay the tax required by the preceding section, .shall, in addition to all other taxes upon his business imposed by this act, pay double the amount of the spe- cific tax ou such business, and a like sum for every thirty days of such , failure. Separate registry g EC . 3. Xhfit except where herein otherwise provided, there shall be a cp ' separate registry and tax for each business mentioned in the fourth section of this act, and for each place of conducting the same, hut no tax shall be required for the mere storage of goods at a place other than the registered In case of death p] ace f business. Upon every change in the place of conducting a reg» new regfstry l to'be' s ' :ei ' et: ' ^ ,us ' ne8s there shall be a new registry, but no additional tax shall made. be required. Up^n the desth of any person conducting a business, regis- tered and taxed as herein required, or upon the transfer of the business to another, the business shall not be subjected to any additional tax, but there s,hall be a new registry in the name of the petjgon authorized by law to continue the business. Ac ^"yearend- ^ E0, 4- ^' lat U P 011 eaun tra( l e i business or occupation hereinafter named, iug Slstbec. 1S6:;, the following taxes shall be levied and paid for the year ending on the and for each year thirty-fiivt of December, eighteen hundred and sixty-three, and for each Mattes ^300 a,Ki eVery y6ar tIlereafter < viz : I. Hankers shall pay five hundred dollars. Every person shall be deemed a banker within the meaning of this act, who keeps a place of 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 order of such creditor; but not to include any bank legally authorized to issue notes as circulation, nor agents for the sale of merchandise for account of producers or manufacturers. Auctioneers $50, H. Auctioneers shall pay fifty dollars and two and-a-half per centum on oss sales Cent ' 0atne g'' oss amount of sales made: Provided, however, That on all sales- at Proviso. auction of stock or securities for money, the tax shall be one-fourth of one per centum on the gross amount of sales. Every person shall be deemed an auctioneer, within the meaning of this act, whose occupation it is to offer property for sale, to the highest or best bidder, at public outcry. The tax upon the auctioneers shall be deemed a tax upon the personal privi- lege, to be paid by each individual engaged in the business, and without r No itax on certain regard to the place at which the same is conducted. No tax shall be auction sales. required upon auction sales made for dealers in a business registered and taxed, and at their place of business, upon official sales at auction, made by judicial or executive officers, or by personal representatives, guardians or committees. Wholesale deal- jjj Wholesale dealers in liquors, of any and every description, inclu- »nd 5 per cen'tron ^™S distilled spirits, fermented liquors and wines of all kinds, shall pay gross sales. two hundred dollars and five per centum on the gross amount of sales made. Every person, other than the distiller or brewer, who shall sell, or offer for sale, any such liquors or wines, in quantities of more than three gallons at 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. IV. Retail dealers in liquors, including distilled spirits, fermented liquors, FIRST CONGRESS. Sess. IV. Ch. 66. 1864. 217 and wines of every description, shall pay one hundred dollars and ten per, Retail dealers in .. J ■ i j ii i j liquors, $100, and centum on the gross amount ot all sales made. lu per centi on V. Retail dealers, \vh03e quarterly siles shall exceed one hundred dol- gro ss sales. lars, and shall be less than five hundred dollars, shall pay twenty-five clol- Retail dealers, lars and two and-a-half per centum on the gross amount of sales made;?-J " o JJ^JjI and where quarterly sales exceed five hundred dollars, the specific tax shall Ba i eSj an( i 24 per be fifty dollars and two and-a-half per centum on the gross amount of sales cent. made. Every person whose business or occupation it is 10 sell, or 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 perssn, (not including wines, spirituous or malt liquors,) shall be regarded as a retail dealer under this act . : Provided, however, That any mechanic who shall sell only the products of the labor Mechanic selling „ , ., , , ■: ~ ., .1 i, J p 1 • products 01 Disown 01 himself and his own family, shall be exempt 110m this tax. labor exempt. VI. Wholesale dealers shall pay two hundred dollars and two and-a-half Wholesale deal- per centum 011 the gross amount of all sales made. Every person whose erS ' ® 2 ? ' and 2 * 1 • • '-. ■ 11 .>. n • 1 P el " oent. business or occupation it is to sell, or otter to sell, groceries, or any goods,* wares or merchandise of foreign or domestic production, by one or more original packages or pieces at one time, to the same purchaser, not inclu- ding wines, spirituous or malt liquors; and every person whose businessit is to sell, or offer to sell, slaves, 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: Provided, That contractors Proviso, working for and selling their own products exclusively to the Confederate States, to an amount not exceeding five thousand dollars a year, and such dealers as sell exclusively to consumers, and not to others to sell again, shall not be regarded as wholesale, but as retail dealers. VII. 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® 200 - exchange, any goods, wares or merchandise of any kind of personal prop- erty whatever, for the repayment cr security of money lent thereon, shall be deemed a pawnbroker under this act. VIII. Distillers shall pay two hundred dollars and twenty per centum Distillers, $200, on the gross amount of all sales made ; and al?» twenty per centum on the auii 20 P er cent - value of all liquors distilled for any other person, and the tax on distillers Tax to be a lien shall be a lien on the still or stills used, and upon the other fixtures and° n atl11 an ness it is to butcher and sell, or offer for sale in open market, or otherwise, the flesh of cattle, hogs or sheep, shall be deemed a butcher under this act; and any person whose business it is to bake and sell, or offer for sale bread, shall be deemed a baker under this act. XX. Peddlers shall pay -fifty dollars and two atid-a-half per cent, on Peddlers, $fiO, the gross sales. Any person, except persons engaged in peddling exelu- arid "- P er C0Ijt ~ sively periodicals, books, newspapers, (published in the Confederate States,) bibles or religious tracts, who sells or offers to sell at retail, goods, wares or other commodities, travelling with his goods from place to place, in the streets, or through different parts of the country, shall be deemed ■ a ped- dler under this act: Provided, That any peddler who sells or offers to sell Selling by the dry goods, foreign or domestic, by one or more original pieces or packages £, age.SlOO, and • / °. P . J /••liii ^i P er cent, at one time, and to the same person or persons as aforesaid, snail pay one hundred dollars and two and-a-half per cent, on the gross sales; and Of jewelry, $50, any person who peddles jewelrv, shall pay fifty dollars and .two and-a-half and 2 i P er ceBt - per centum on the gross sales. The tax upon peddlers shall be deemed a tax on the personal privilege, to be paid by each individual engaged in the business, without regard to the nlace at which the same is conducted. XXI. Apothecaries shall pay fifty dollars and two and-a-half per Apothecaries, $50 centum on the gross amount of sales made. Every person who keeps a. aDli 2 - P er C(:tt - shop or building where medicines are compounded or prepared according to prescriptions of physicians, and sold, shall he regarded as an apothe- cary under this act. XXII. Photographers shall pay the sum of fifty dollars and two-and-a- p b otographsrs, half per centum on the gross amount of sales made. Any person or . and 2J per ci. persons who make for sale photographs, ambrotypes, daguerreotypes or pictures 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 jaauses in any court of record, or other judicial tribunal of the Confederate States, or of any State, or give advice in relation to causes or matters pending therein, shall be deemed a lawyer within the meaning of this act. • XXIV. Physicians, surgeons and dentists, actually engaged in the Physicians, sn»- practice, shall pay fifty dollars. Every person whose business it is, for f e e||?° nsanddell6!3lil , or reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon or dentist, within the meaning of this act, as the case may be ; and the provisions of paragraph number twenty-one shall not extend to physicions who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients. The tax upon lawyers, physi- cians, surgeons and dentists, shall be deemed a tax upon the personal privilege, to be paid by each individual in the business avd without regard to the place at which the same is conducted : Provided, That the provis- Surgeons and ions of this act shall not apply to physicians and sura-eons exclusively P h y siclans ln f»» j • ,, r , . , . ' r r. ' J a J army, exempt. engaged in the Confederate service. XXV. Confectioners shall pay fifty dollars and two and-a-half per Confection ere, centum on the gross amount of sales. Every person who sells at retail, S»0, and 2 i P er ct - confectionary, sweetmeats, comfits or other confects, in any building, shall be regarded as a confectioner under this act. Sec. 5.' That every person registered and taxed upon the gross amount Persons register- of sales as aforesaid, shall be required on the first day of July, eighteen ed and taxed on 4 220 FIRST CONGRESS. Sess. IV. Ch. 66. 1864. • gross amount o f hundred and sixty-three, to make a list or return to the assessor of the- sales, to m;ikc re- district, of the gross amount of snch sales as aforesaid, viz: from the oatS to the assess- P^ssagQ-of this- act to the tliirtieth day of June, eighteen hundred and ■ r, on 1st July T sixty-three, inclusive, and at the end of every three months, or within twenty 1SG3 - days thereafter, after the said first day of July, eighteen hundred and' sixty-three, mate a Ifst or return to the assessor of the district of the gross amount of sach sales made as aforesaid, with the amount of tax which has accrued or should accrue thereon, which list shall have annexed thereto a declaration under oath or affirmation, in form or manner a; may be prescribed by the commissioner of taxes, that the same is true When to pay the and correct, and shall, within- such time as the collector may designate, by t;x ' public notice, (which time shall not be less than ten nor more than thirty days from the date of such notice,) pay to the collector the amount of tax Penalty for de- thereupon, as aforesaid, and in default thereof, shall pay a penalty in double the amount of the tax. Salaries, escept Sec. 6. That upon the salaries of all salaried persons, serving in any os persons m the ,- a p ac .fty whatever, except upon the salaries of persons in the military or nii.itaiy ur naval ' •' , ' . [ ' . J . ■> service. 1 per cent, naval service, there shall be levied and collected a tax of one per centum on £1,500 and 2 on the gross amount of such salary, when not exceeding fifteen hundred percent, on excess, dollars, and two* per centum upon any excess over that amount, to be levied and collected at the end of each year, in the manner prescribed for Salaries less than other taxes enumerated in this act: Provided, That no taxes shall be $l,i 00 exempt. imposed by virtue of this act on the salary of any person receiving a salary not exceeding one thousand dollars per annum, or at a like rate for artother period of time longer or shorter. All incomes and Sec. 1. That the Secretary of the Treasury shall cause to be assessed profits T be *^5f5~ an( J ascertained, on the first day of January next, or as soon thereafter as ' practicable, the income and profits derived by each person, joint stock company and corporation, from every occupation, employment or business,. whether registered or not, in which they may have been engaged, and from every investment of labor, skill, property or money, and the income- Except salaries, and profits derived from any source whatever, except salaries, during the calendar year preceding the said first day of January next ; and the said income and profits shall be ascertained, assessed and taxed in the manner hereinafter prescribed : Deductions al I. If the income be derived froin the rent of houses, lands, tenements, lowed from in- ma niUdcturino- or mining establishments, fixtures and machinery, mills, com*- TO Wit I • P ,®. »»t From rents of springs of salt ^r oil, or veins of coal, iron or other minerals, there shall hoases, lands, be deducted from the gross amount of the annual rent a sum sufficient for the necessary annual repairs, not exceeding ten per centum on said rent, except that the re%t derived from houses shall be subject to a deduction not exceeding five per centum for annual repairs. From manufac- jj, Jf tbe income be derived from any manfacturing or mining busi- l n " DS °f mmulg ness, there shall be deducted from th^ gross value of the products of the year — first, the rent of the establishment and fixtures, if actually rented and not owned by the persons prosecuting the business; second, the cost of the labor actually hired and paid for; third, the actual cost of the raw material purchased and manufactured; fourth, if the income be derived from the production of pig metal oi bloom iron, from the ore, there shall be deducted the cost of labor, food and necessary repairs. From navigating III. If the income be derived from navigating enterprises, there shall be (B erprijes; deducted from the gross earnings, including the value of freights on goods shipped by the person running the vessel, the hire of the boat or vessel, if not owned by the person running the same, or if owned by him, a reason- able allowance for the wear and tear of the same, not exceeding ten per centum per annum, and also the cost of running the boat or vessel. IV. If the income be derived by the tax-payer from boat or ship build- FIRST CONGRESS. Skss. IV. Ch. 66. 1864. 231 ing, there shall be deducted from the gross receipts of his, occupation, From bnat or including the value of the boat or ship when finished, if built for himself, shipbuilding; the cost of the labor actually hired and paid by himself, and the prime cost of the materials, if purchased by him. V. If the income be derived by the tax-payer, from the sale of mer- From sale of chandise or any other property, real or personal, there shall be deducted merchandise or from the gross amount of sales the prime cost of the property sold, ° er P r0 P~ a - T- including the cost of transportation, salaries of clerks actually paid and the rent of the buildings employed in the business, if hired and not owned by himself. VI. If the income be derived by the tax-payer from any other occupa- From any other tion, profession, employment or business, there shall be deducted from the occupation, ^profes- gross amount of fees, compensation, profits, earnings or commissions, the slonor u?!nets ■ 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 purchased for the use of his business, or to be converted into some other form in the course of his business, aud in the case of mutual insurance companies the amount of losses paid by them during the year. The income derived from all other sources shall be subject to no Incomes from deduction whatever, nor shall foreigners be subject to a tax upon any other p'her sources sub- income than that derived from property owned, or occupations or employ- {jo' n ° no ecao " ments pursued by them within the Confederate States; knd in estimating On what income incomes there shall be included the interest, dividends, profits or other foreigners taxed, proceeds of money or credits of every description, on which such interest, dividends, profits or other proceeds shall have accrued for the year, whether received or not, and the value of the estimated annual rental of all dwelling houses, buildings or building lots in cities, towns or villages, occupied by the owners, or owned aud not occupied or hired, and the value of the estimated annual hire of all slaves, not engaged on plantations or farms, and not employed in some business or occupations, the profits of which are taxed as income under this act. When the income shall be incomes not ex- thus ascertained, all of those which do not exceed five hundred dollars ceeding $500 ex- per annum, shall be exempt from taxation. On all incomes received during eun P t ' the year over five hundred dollars, and not exceeding fifteen hundred dollars, a tax of five per cent, shall be paid. On all incomes over fifteen hundred dollars, and less than three thousand dollars, five per cent, shall be paid on the first fifteen hundred dollars and ten per cent, on all excess. On all incomes of or over three thousand dollars, and less than five thousand dollars, a tax of ten per cent, shall be paid. On all incomes of [or] over five thousand dollars, and less than ten thousand dollars, a tax of twelve and-a-half per cent, shall be paid ; and on all incomes of [or] over ten thousand dollars, a tax of fifteen per cent, shall be paid. All joint stock companies and corporations shall reserve one- Joint stock com- tenth of the annual earnings set apart for dividend and reserved fund, toP 1 "" 68 t0 "aseivo be paid to the collector of the Confederate tax, and the dividend then paid eTniin^-s. ' ann to the stockholder shall not be estimated as a part of his income for the purposes of this act. All persons shall give in an estimate of their income Estimate of =n- and profits derived from any other source whatever, and in so doing shall come ana profits to first state the gross amount of their receipts as individuals or members of b * ? lTen in> What a firm or partnership, and also state particularly each item for which a ° !0 ' e . ort ■" deduction is to be made and the amount to be deducted for it: Provided, Not to include That the incomes and profits upon which the above tax is to be imposed, F "fi" 3 >? f j lancI shall not be deemed to include the products of lauds, which are taxed in kind as hereinafter described : Provided further, That in case the annual f'roviso as to tax earnings of said ioint stock companies and corporations set apart as afore- = ' li0mtsto ' :kcom - ■i i m .-« '- ..i;- i K-l. i j sL. -a. m i l P lmie 8 aud eorpc- said, shall give a profit of more than ten and less than twenty per cent, 1^1 ions. 222 FIRST CONGRESS. Sess. IV. Ch. 66. 1864. upon their capital stock 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 twenty per cent, on their capital stock |s Tax levied ' n paid in, one-sixth thereof .-hall be reserved and paid as aforesaid. The to be^ca-'d D ' W ™ tax levied in this section shall be paid on the first day of January next, and on the first day of January of each year thereafter. Eeferees to be Sec 8. That if the assessor shall be dissatisfied with the statement or selected when as- estimate of incomes and profits derived from any source whatever, other with estimate. ' uaD P r °duets in kind, which the tax-payer is required to render, or with j.ny deduction claimed by said tax-payer, he shall select one disinter- ested citizen of the vicinage as a referee, and the tax-payer shall select smother, and the two thus selected shall call in a third, who shall investi- gate and determine the facts in reference to said estimates and deductions, and fix the amount on income aid profits on which the tax-paver shall be Certificate of re- assessed, and a certificate, signed by a majority of the referees, shall be ferees conclusive conclusive as to the amount of income and profits on which the tax-paver against 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 assessor 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 If state m e n t majority of said referees, shall be conclusive on the tax-payer : And jyro- eontains only four- vided further, Th#t in any case submitted to referees, if they, or a fifths orless of true ma - 0] .j tv f them. f j ia l] find and certify that the statement or estimate of amount, tax-payer. J • , ~ , , , jl . J , . , . ,, to pay additional income and profits rendered bv the tax-payer does not contain more than tax of 10 per cent, four-fifths of the true and real amount of his taxable income and profits, on his income tax- then the taxpayer, in addition to the income tax on the true amount of his income and profits, ascertained and assessed by the referees, shall pay ten per centum on the amount of said income tax, and the assessor shall Assessor entitled be entitled to one-fifth of said additional ten per centum over and above all in reference thereto, in such form as the Secretary of the Treasury may t prescribe. Profits on flour, Sec. 9. On all profits made by any person, partnership or corporation, bacon, pork, &c, during the year eighteen hundred and sixty-two, by the purchsse, within ?oI!> DS in yea . r the Confederate States, and sale during the said year, of any flour, corn, 1862 — 10 per cent, > . •? • i «. !• ■ to be paid 1st July, bacon, pork, oats, nay, rice, salt, iron, or the manufactures of iron, 1863. sugar, molasses, made of cane, leather, woolen cloths, shoes, boots, blankets and cotton cloths, a tax, of ten per centum shall be levied and Proviso. collected, to he paid on 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. Tax in kind on Sec. 10. That each farmer and planter in the Confederate States, farmers and plant- shall pay and deliver to the Confederate Government, of the products of " 3 of one " teri * a of the present year, one-tenth of the wheat, corn, oats, rye, buckwheat or year 1864. rice > Irish potatoes, and of the cured hay and fodder ; also one-tenth of the sugar, molasses made of cane, or of sorghum, where more than thirty gallons are made, cotton, wool and tobacco; the cotton ginned and packed in some secure manner, and tobacco stripped and packed in boxes; the cotton to be delivered by him on or before the first day of March, and the tobacco on or before the first day of July, next after their pro- duction. Each farmer or planter shall deliver to the Confederate Government, for its use, one-tenth of the peas, beans and ground peas, produced and gathered by him during the present year. As soon as FIRST CONGRESS. Sess. IV. Ch. 66. 1864. 223 each of the aforesaid crops are made ready for market, the tax assessor, When appraisers in case of disagreement between him and the tax-payer, shall proceed to a ° BeS g o^crops.' estimate the same, in the following manner : The assessor and tax-payer shall each select a disinterested freeholder from the vicinage, who may call in a third, in case of a difference of opinion, to settle the matter in dispute ; or if the tax-payer neglects or refuses to select one such free- holder, the said assessor shall select two, who shall proceed to assess the crops as herein provided. They shall ascertain the amount of the crops, Their duties, either by actual measurement or by computing the contents of the rooms or houses in which they are held, when a correct computation is practi- cable by such a method, and the appraisers shall then estimate, under oath, the quantity and quality of said corps, including what may have been sold or consumed by the producer, prior to said estimate, whether gathered or not, excepting from said estimates such portion of said crops as may be necessary to raise and fatten the hogs of such farmer, planter or graizer, for pork: Provided, That the following persons shall be exempt Persons exempt from the payment of the tax in kind, imposed by this section, viz : thTtaJTn kind. ° I. Each head of a family not worth more [than] five hundred dollars. II. Each head of a family with minor children, not worth more than five hundred dollars for himself, and one hundred dollars for each minor living with him, and five hundred dollars in addition thereto for each minor son he has living or may have lost, or had disabled in the military or naval service. III. Each officer, soldier or seaman, in the army or navy, or who has been discharged therefrom for wounds and is not worth more than one thousand dollars. IV. Each widow of any officer, soldier or seamen, who has died in the military or naval service, the widow not worth more than one thousand dollars : Provided, That in all cases where the farmer or planter does not When farmer or produce more than fifty bushels of Irish potatoes, two hundred bushels off Q a ^;„J °° certain ■ corn, or twenty bushels of peas and beaus, he shall not be subject to the articles, tax in kind on =aid articles, or either of them ; and the forage derived from the corn plant, shall also be exempt in all cases where the corn is not taxed in kind; neither shall any farmer or planter, who does not produce more than ten pounds of wool, or more than fifteen pounds of ginned cot- ton for each member of the family, be subject to said tax in kind. The Assessor to assess tax assessor, after allowing the exemptions authorized in this section, shall crops °to P which assess the value of the portion of said crops to which the Government is ttov't is entitled, entitled, and shall give a written statement of this estimate to the colIee- anll S ive statement tor, and a copy of the same to the producer. The said producer shall be wt r i j, required to deliver the wheat, corn, oats, rye, buckwheat, rice, peas, beans, producer required cured hay and fodder, sugar, molasses of cane or sorghum, wool, thus to Jo deliver his titha be paid as a tithe in kind, after they have been estimated as aforesaid, in m k " „ such form and ordinary marketable condition as may be usual in the sec- tion in which they are to be delivered, within thirty days from the date of notice given by the agent of collection that he is ready to receive such produce, (except cotton and tobacco shall be delivered in the manner and at the times hereinbefore provided,) at some depot not more than twelve miles from the place of production, and if not delivered by the times and in the order stated, he shall be liable to pay five times the estimated value Ponalt y for <1»- of the portion aforesaid, to be collected by the tax collector as hereinafter prescribed : Provided, That post quartermasters may direct such delivery Proviso, to be made at any time within five months after the date of said estimates, under the sanction of the penalty aforesaid, and that producers shall be paid the expenses of the transportation of their tithes from the place of production to the place of delivery, at the usual rates of compen- sation paid by the Government in the State in which the delivery is made. Such delivery, when required to be made of grain in bushels, 224 FIRST CONGRESS. Sess. IV. Ch. 66. 1864. Delireiyof grain shall be made in bushels according to the Government standard of weigh to he accordiiiji to hn&he] . Frov!ded Ti at tbe Government shall be bound to furnish to tro\ t stanuuru ot r - r 1 . \\p 7 weight "re producer sacks tor the delivery ot such articles or grain as require to Gov't to furnish be put jn sacks for transportation, and shall allow to the producers of mo- sacks, au.l allow ] asses tbe cost f t he barrels containing the same. The said estimates cost of barrels. , .. . . . -^ . Estimate conelu- snail be conclusive evidence ot the amount in money ot the tax due by ?ive of amount in the producer to the Government, and the collector is hereby authorized to money of tai due. p r0 ceed to collect the iame by issuing a warrant of distress from his office, Distress warrant * , , . ... » .° .. „ . . . . . . . ' to recover same, under his signature, in the nature of a writ of fieri facias, and by virtue Sale of property of the same to seize and sell any personal property on the premises of the distrained. tax-payer or elsewhere, belonging to him, or so much thereof as may be necessary for the purpose of paying the tax, and the increase aforesaid and costs; and said snle shall be made in the manner and form, and after the notice required by the laws of the several States, for judicial sales of per- By whom distress sonal property; and the said warrant of distress may be executed by the -utcT 11 '° bocxe " tax collector, 'or any deputy appointed by him for that purpose, and the deputy executing the warrant si all be entitled to the same fees as are allowed in the respective States, to sheriffs executing writs of fieri facias ; Fees. said fees to he paid as cost, by the tax-payer : Provided, That in all cases Whe» tk« asses- where the assessor and tax-paver agree on the assessment of the crops, and agree" on ^assess- *^ e Ta ' L1 such manner as he may prescribe, and the proceeds of such sale shall be cee( i s '; nt . .5' u ?V rsl _ paid into the Treasury of the Confederate States. Should, however, the eury. Secretary of War notify the Secretary of the Treasury that it would be impracticable for him to collect or use the articles taxed in kind, or any In certain .iii- of them to be received in certain districts or localities, then the Socre- triots m "ney value tary of the Treasury shall proceed to collect in said district or locality co i™ La* miy the money value of said articles specified in said estimate and not 226 FIRST CONGRESS. Sess. IV. Ch. 66. 1864. required in kind, and said money value shall be due on the first day of January in each and every year, and be collected as soon thereafter as Receipts of Q. practicable; and where in districts heretofore, or which may hereafter Sisters, Ac , serr- f je ascer taincd to be so impracticable, quartermasters or commissaries the field, fur tux in serving with troops in the field, shall have collected or may hereafter kind, good to pro- collect from producers any portion of their tax in kind, the receipts of dneers against eol- gllc k fg-(. ers s hall be held good to the producers against the collection of va l ue . the money value of their tax, to the extent and value of such portions- When post cjuar- as may have been or may be hereafter collected. And where assessments- term asters may j n practicable localities have been made and transferred to post quar- to district co-llec- termasters, ao-d transportation is difficult to be obtained, the supply of tors, to becollected graia sacks insufficient, or the amount of produce receivable is too 3malJ ia money valac. t justify the expenses of eolleetien, post quartermasters, with, ^approval of their superior officer, shall be authorized to transfer the esti- mates to distrist collectors, to be collected in their money value only. Assessors of taxes Sec. 13. That the assessors, whose duty it is under said act to esti- m kind to be ap- nla te the taxes in kind, shall be appointed by the Secretary of War, and Wa.". y ae °' ° *-^ elr duties shall be the same,. and the duties shall be executed in the- Their duties. same manner as prescribed by sections, ten, eleven and twelve of this act, in reference to the estimates and assessment of taxes in kind on Number. agricultural products and slaughtered hogs; and there mayte one asses- Oath, sor appointed for each practicable tax district, and he shall take the-oath. as assessor of taxes. in kind, prescribed by section five of the act for the assessment and collection of taxes, approved May first, eighteen hundred ar,d sixty-three, which oath shall be delivered to such officer as the Sec- Assessors of taxes retary cf War may designate. And the assessors of taxes in kind shall in kmd to be dis- De separate and distinct from the assessors of money tax, and shall be of money tax and subject to the exclusive direction and control of the War Department, under control of and shall receive the same compensation, for such time as they may be- W.1.1- Dep't. employed, as is allowed to other agents of the Quartermaster's Depart- Comnensatioa. j. ment. Estimates of in- Sec. 14. That the- estimates of incomes and profits, other than- those comes, &o., and p ava bl e in kind, and the statements or bills for the amount of the spe- itatemcntsof taxes r .^ . .. , , , c 1 r- to be dely'd by as- cl "° * ax - on occupations, employments, business and professions, and ot sessur to collector, taxes on. gross sales shall be delivered by the- assessor to the collector of a R < !," ce ' p \ te fif n j tne district, who shall give him a receipt for the same, and the said withenf collector, assessor shall file his receipt with the chief tax collector of the State, and the collector of the district holding said estimates, statements or Money to be paid bills, shall proceed to collect the same from the tax-payer. The money toch'fco])cctor..ac- tnus eo u e p tea shall be paid to the chief tax collector of the State, and oaiapamcd by can- ,, ,. \ ,. ... „ . . , . ., , , , ' , miiLes, &o. the estimates, statements or Dills aforesaid, snail be arranged by the- General lists to assessor, and general lists shall be made from them in the same manner niade. an< j j 01 , jhe same purposes designated by section thirteen of the assess- ment act. For -what, fidu- Se@. 15. That every person who, as trustee, guardian, tutor, curator ciaries and oScera or committee, executor or administrator, or as agent, attorney in fact, or iworable. factor of any person or persons, whether residing ia the Confederate States or not, and every receiver in chancery, clerk, register, or other officer of any court, shall be answerable for the doing of all such acts,, matters and things as shall be required to be done in order to the assess- 'Esent of the raouey, property, products and income under their control rn-Semaificd for and the payment of taaes thereon, and shall be indemnified against alt p.y t of taxes, and an j e . Ter y person for all payments on account of the taxes herein speci- t&xes due' r fi'ed, and shall be responsible for all taxes due from- the estates, income,, money or property in their possession or under their control. Sec. Hi.. The income and moneys of hospitals, asylums, churches.. FIRST CONGRESS. Sess. IV. Oh. 67. 1864. 227 schools and colleges shall be exempt from taxation under the provisions Incomes of bos- tf tWs act - . - c^cVetTc 5 ; Sec. 17. That the Secretary of the Treasury be, and he is hereby au- exempt, thorized to make all rules and regulations necessary to the operations of Secy of Treas'y this act and not inconsistent herewith. enfracf thtaiol '° Sec. 18. This act shall be in force for two years after the expiration Act in force Vo? of the present year, and the taxes herein imposed for the present year two years after ex- shall be levied and collected each year thereafter in the manner and FJ l ?, tI0n year form herein prescribed, and for the said time of two years, unless this act shall be sooner repealed. Approved February 17, 1864. Chap. LXVII. — An Act to amend the "Act for the assessment and cotlectioyi of taxes" Feb. 17, 1864. approved May first, eighteen hundred and sixly-three. ' The Congress of the Confederate States of America do enact, That Act of May I, the " Act for the assessment and collection of taxes," approved May 186 />' eh - V?*'* first, eighteen hundred and sixty-three, is hereby amended as follows : ' First. The Secretary of the Treasury is hereby authorized to appoint a Appointment of chief clerk for the office of the Commissioner of Taxes, who shall receive <*ief clerk f° r . of - the same compensation allowed by law to the chief clerks of the other er f taxes. bureaus in the Treasury .Department. Second. The second section of Compensation. the said act is hereby amended and re-enacted so as to read as follows : Eactl statc r t(> " Section second. That for the purpose of assessing, levying and collect- division. ing all taxes and internal duties, each State shall constitute a tax division, over which shall be appointed by the President, with the advice and consent of the Senate, one State Collector, who shall be a Appointment of resident and freeholder in such State, with a salary of one-tenth of one State Collector. per cent, on the amount collected in each State : Provided, That in no ^ a ar . y- r _ J Proviso. case, shall the salary be less than two thousand nor more than five thou- sand dollars, and said 'State Collector shall, under the regulations prescribed iby the Commissioner of Taxes, under the direction of the ' Secretary of the Treasury, be charged with the duties imposed upon Duties, himself, and with superintendence and direction of all the duties of the various officers in his division or State, created by this act. The said State Collector shall give bond, with sureties, to discharge the duties of Bond, his office, in such amount as may be prescribed by the Secretary of the Treasury, and shall take oath faithfully to discharge the duties of his Oath- office, and to support and defend the Constitution of the Confederate States." Third. Thirteenth section of the said act is hereby amended When the lists and re-enacted, so as to read as follows : "Section thirteenth, That the ret i ulrec1 ' of tax ~ lists aforesaid, shall be taken at such times as may be prescribed by the 1>a J ers e Commissioner of Taxes, under the direction of the Secretary of the Treasury, or with reference to the time when the said taxes become due, and the assessors, respectively, after collecting the said lists, shall pro- ceed to arrange the same, and to make two general lists, the first of Two general lists which shall exhibit, in alphabetical order, the names of all persons liable to . be made b y d «- to pay any tax, residing within the collection district, together with the tnot collectors - value and assessment or enumeration, as the case may require, of the objects liable to taxation within such district, for which each such per- son is liable, or for which any firm, company or corporation is liable, with the amount of tax payable thereon ; and the second list shall exhibit, in alphabetical order, the names of all persons residing out of the collec- tion district, owners of property within the .district, together with the value and assessment or enumeration thereof, as the case may be, with 228 FIRST CONGRESS. Sess. IV. Ch. 67. 1864. State Collectors the amount of tax payable thereon, as aforesaid. The forms of the said form reSCribe * h e g eneral lists sha11 be devised and prescribed by the State Collector, under the direction of the Commissioner of Taxes, and lists taken Assessors to de- according to such forms, shall be made out by the assessor or assessors, liver list to district and delivered to the district collector within thirty days after the time collectors. fixed by this act, as aforesaid. And if any assessor shall fail to perform if CDQity i^-r i Jill - _•' . ., _. . . *', -j . _ ~ «re of assessor to an y duty assigned by this act within the time aforesaid, not being pre- perform duties of vented thereforzu by sickness or other unavoidable cause, every such his office. assessor shall be discharged from office, and shall, moreover, forfeit and pay the sum of two hundred dollars, to be recovered for the use of the Confederate States, with costs of suit." Fourth. The twenty- fourth section of said act is hereby amended and re-enacted so as Estimate a n d to read as follows : " Section twenty-four. That all property, coin, cur- valuation of pror- rency, credits, income and profits, and every article or object subjected ho ""d"' to taxation, shall be estimated, valued and assessed, at the value thereof at the time of assessment, in Confederate treasury notes, unless otherwise provided in the law imposing the tax." Fifth. The thirty-sixth sec- tion of the said act is hereby amended and re enacted so as to read as Compensation of to ^°^°^ ls '■ "Section thirty-sixth The compensation of district tax col- district collectors, lectors, shall be five per cent, on the first twenty thousand dollars collected and paid over, two per cent, on the next thirty thousand dollars collected and paid over, one per cent, on the next fifty thousand dollars collected and paid over, and one-tenth of one per cent, on all moneys collected Compensation of and paid over, above the sum of one hundred thousand dollars. And assessors. there shall be allowed and paid to the several assessors, for their services under this act, eight 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 eight dollars for every hundred taxable persons contained in thelists as corn- Proviso, pleted by such assessor and delivered to the collector : Provided, That in cities and large towns, when, in his judgment, the public interest may require it, the Secretary of the Treasury shall have power to increase the per diem compensation of assessors, not to exceed ten dollars per day." Pay of referees Sec. 2. Referees under the " act to lay taxes for the common defence, under the '-Act to and carry on "the Government of the Confederate States," approved lay taxes," ic April twenty-fourth, eighteen hundred and sixty-three, shall be paid for Assessors a n d their services five dollars a day, while so employed, and assessors and collectors in a y collectors shall have power to compel the attendance of witnesses, by of'vdLe^ses 1 ' anCe wr itten summons, and to require their testimony in any matter or inves- Payof witnesses, tigation, in reference to the assessments and estimates of taxes ; such witnesses shall be entitled to the same compensation allowed witnesses for attending upon courts of record, in the State where they may be Payments to re- required to attend. Payments to referees and witnesses shall be made ferees and w i t - by the disbursing clerk in the office of Commissioner of Taxes, upon nesses; hy whom accoun ts certified as shall be required by the regulations of said office. mncir* ^ How claim o f Sec. 3. Where personal chattels or goods are distrained for taxes, shall third party deter- be claimed by any person other than the party for whose default the mined to property distraint is made, the claimant shall file with the officer making the taxes distraint, an affidavit, stating distinctly the nature and extent of his claim, and thereupon the right of property shall be determined as follows : The collector and the claimant shall each select a disinterested free- holder of the vicinage, who may call in a third in case of disagreement. If the claimant shall neglect or refuse to select a freeholder on his part, the collector may select two, who shall proceed as before provided. Wit- nesses may be introduced by either party, and the decision in each case shall be final and conclusive. The referees and witnesses in such cases, FIRST CONGRESS. Sess. IV. Ch. 68, 69. 1864. 229 shall be paid as provided iu the second section, and any witness failing to attend upon the summons of referees, in any case mentioned in this act, shall he subject to a penalty of one hundred dollars, to be recovered with costs, in any court of competent jurisdiction. Sec. 4. The Secretary of the Treasury is hereby authorized to dis- Secretary of the pense with the use of individual lists, bills or statements required of Treasury may dia- tax-payers under the provisions of the " Act to lay taxes for the common Pj? E . 3B y".*' 1 t ^. use defence and carry on the Government of the Confederate. Slates," ^j, oi statements! approved April twenty-fourth, eighteen hundred and sixty-three, and the "Act for the assessment and colleition of taxes," approved May first, eighteen hundred and sixty-three, and the Commissioner of Taxes Commissioner of is hereby authorized and required, under the direction of the Secretary Taxes to devise the of the Treasury, to devise the manner and form of making returns and r '™ rn ° andVstab* estimates of taxes, and to establish such system as may be deemed best n s , system for the for the assessment and collection of the taxes, without the individual assessment and lists, bills or statements, aforesaid: Provided, That the estimates of 00 p e r ° 1 J?° -rf taxeSi referees shall be made, as heretofore, in accordance with the provisions of the acts aforesaid. Sec. 5. if the treasurer, or assistant treasurer, or depositary of money Secretary of the of the Confederate States, or any clerk in the office of such treasurer, Treasury empow- assistant treasurer, or despositary, or any collector of taxes, shall, prior t r eai5U l rCT aK( j cer . to the first day of January, eighteen hundred and sixty-four, in the tain other uflicers, course of the lawful business of such officer, have received in payment from liability on or on deposit in such office any forged or counterfeit treasury notes, and JJJa'm^sitb/fore&S shall establish, by proof, to the satisfaction of the Secietary of the or counterfeit trea- Treasury, that the receipt of such forged or counterfeit treasury notes, SI "T notes, was not the result of any want of diligence, or care and attention on the part of such officer, but was in good faith a mistake, involving no fault on his part, said Secretary shall have power to relieve such -officer from liability, on account of any forged or counterfeit note so received. Approved February 17, 1864. Chap. LXVIII. — An Act to amend an act entitled " An act to amend an act entitled ' An Feb. 17, 1864. act to establish a volunteer navy" ' approved eleventh February, eighteen hundred and sixty-four. Tlic Congress of the 'Confederate States of America do enact, That Act of Feb. 11, the second section of the aforesaid act of the eleventh February, eigh- J® 6 *' ""/"' ch ] 3 t °* teen hundred and sixty-four, shall not apply to any persons who, prior to p e 'r s o n s sent the passage of said act had been sent abroad as assistant paymaster, or abroad as assisiant for the purpose of disbursing funds in the purchase or equipment of P a .™ aste r or *° , r r ° r A * disburse funds m vessels, purchase, &c, of Approved February 17, 1864. . ■ Tessels - Chap. LXIX. — An Act to confer additional powers upon courts martial and military Feb. 17 1S6-1. courts. The Congress of the Confederate States of America do enact, That Power conferred any military court or court martial convened within the army of the Con- on mllltar .7 courts federate States shall have power to summon as a witness before it any to summon ' wit- citizen of the State in which said court may, at' the time, hold its ses- nesses. sion; and any citizen disobeying said summons, upon information given 230 FIRST CONGRESS. Sess. IV. Ch. 70, 71,72. 1864. Penally against thereof by the judge advocate of said military court or court martial to witness for d'isobe- the judge of the district court of the Confederate States for the district dieuce of summons. j n ^ich said citizen may reside, shall be subject to the same penalties May be arrested as for disobedience of an order of said district court; or, on application and confined till f t he judge advocate, such citizen witness may, by military force, be jjf ° * arrested and brought before said military court or court martial by order of the commander of the army, and may be held in close confinement until he or sbe shall consent to testify. Allowance to Sec. 2. That any citizen witness appearing upon being summoned, as witness for attend- proved ; n this act, shall be paid such reasonable amount for his or her Payment: by attendance as the commander of the army shall deem reasonable, which whom made. payment shall be made by any paymaster, upon the certificate of said commander, specifying the amount. Approved February 17, 1864. Feb. 17, 1S64. Chap. LXX. — An Act to authorize the increase of compensation to route and special agents of the Post-OJice Department. Postmaster Gen'l T] le Congress of the Confederate States of America do enact, That crease'pay ofroute tne Postmaster General be, and he is hereby 'authorized, in cases in which agents, the good of the postal service, in his opinion, shall require it, to increase the pay of route of agents in the Post-Offiee Department to a sum not and per diem of exceeding eighteen hundred dollars per annum; and to increase the per special agents. diem allowance to special agents to such sum as shall be sufficient to pay the actual expenses incurred by them per day while travelling on the business of the Department: Provided, Such allowance for daily expenses shall in no case exceed ten dollars per day. Approved February 17, 1864. Feb. 17, 1S64. Chap. LXXI. — An Act to provide tobacco for the army. Enlisted men a 1 .- Tlie Congress of the Confederate States of America do enact, That lowed one ration of there shall be furnished to every enlisted man in the service of the Con- federate States one ration of tobacco, under such regulations as the Sec- retary of War may establish. Approved February 17, 1864. Feb 17 1S64 Chap. LXXII. — An Art to be entitled "An act to establish and organize tico bureaus in ' connection tcith the agency of the Treasury, for the trans-Mississippi department, one of which is to be known as the bureau of the Auditor and the other as the bureau of the Comptroller for the trans-Mississippi Department. Two bureaus es- Tlie Congress of the Confederate States of America do enact, That tablished for the there shall be established in connection with the Department of the the^ureua of aud^ Treasury, and located in the trans-Mississippi department, two bureaus, itoraudthcburaau one of which shall be known as the bureau of the auditor of the trans- of comptroller. Mississippi department, and the other as the bureau of the comptroller App't of chief for the trans-Mississippi department, The chief officer of each of said officer. bureaus shall be appointed by the President, by and with the advice and FIRST CONGRESS. Sess. IV. Ch. 72. 1864. 231 conseut of the Senate, and shall receive an annual compensation of three Compensation, thousand dollars. Sec. 2. It shall be the duty of the auditor to receive all public pities «' the accounts, including the accounts of the Post-Office Department arising aQ ltor- in the trans-Mississippi department, and after examination to certify the balance and transmit the accounts with the vouchers and certificates to the comptroller for his decision thereon in all cases, except those connected with the Post-Office Department. It shall be his duty to audit and settle all accounts arising in the Post-Office Department of the trans- Mississippi department or relative thereto, and certify their balances to the Assistant Postmaster General for that department. Sec. 3. In all cases where any sum or sums of money have been paid out Suits for the re- of the funds of any executive department, or credits allowed to any indi- ™ Ter y °|; r ™ onD Jr vidualor individuals under pretence that service had been performed there- f rau this act. n jes. Sec. 5. That in each regiment two of the companies shall be assigned Pontoniors. to duty as pontoniers, and each be furnished with a bridge-train com- plete. 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 number, form t0 prescribe the and dimensions of the wagons, pontoons, trestles, tools, implements, arms number > &0 > of and other necessaries, for all the troops organized by this act. & e . ' ' Sec. 7. That vacancies in the established regiments to and Certain vacan- including the rank of captain, shall be filled by promotion regimentally, oie s, Ailed by pro- according to seniority, except in case of disability or other incompetency, motlon , aooording The field officers shall be appointed by selections from the captains of the Appointment of regiments or battalions, except in the case of original appointment or flela officers, vacancy caused by promotion to original vacancy of higher rank. Sec. 8. That the monthly pay of the engineer troops shall be as fol- Monthly pay of lows: Of a colonel, two hundred and ten dollars; of a lieutenant colo- officers, nel, one hundred and eighty-five dollars; of a major, one hundred and sixty-two dollars; of 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- Monthly pay of lows: The sergeant-major and quartermaster-sergeant, each thirty-four enlisted men. 234 FIRST CONGRESS. Sess. IV. Ch. 76, 77, 78.. 1864. dollars; sergeants, thirty-four dollars; corporals, twenty dollars; artifi- fioers, seventeen dollars; laborers and musicians, thirteen dollars. Mounted engi- Sec. 10. The mounted engineer troops may be selected from the cav- ed e from P cara]ir- Sb ^' ant ^ ^ e or g ari ' z ® , . drunk. required to do. _ . , What facts may Sec 3. Upon any trial for drunkenness, it shall be lawful to prove, be pi-oved on trial, w ithout special charge, that the accused is of intemperate habits; and charee° Ut spe if the court shall find that he is of such habits, he shall be cashiered or Punishment. otherwise punished, at the discretion of the court. Approved February 17, 1864. Feb. 17 1864. Chap. LXXVIIT. — An Act supplemental to the act entitled " An act to make additional appropriations, for the support of the Government of the Confederate States of America for the fiscal year ending June thirtieth, eighteen hundred and sixty-four." Additional ap- Ihe Congress of the Confederate States of America do enact, That propriations for the following sums be, and the same are hereby appropriated out of any GoT't P for the^fiscal mone J i Q tne Treasury not otherwise appropriated, for the support of the year ending June Government, in addition to appropriations heretofore made, for the fiscal 30, 1864. year ending on the thirtieth day of June, one thousand eight hundred FIRST CONGRESS. Sess. IV. Ch. 79. 18G4. 235 and sixty-four : For the payment of the interest due the Choctaw Nation interest or . "* shall be held liable to perform such duties with the army, or in connec- tne military e Baidir^the'^i 1 ' ' 0S3 ' s ^ a " ^ e P a ^ f° r ' n tne same manner and under the same rules event of their loss, established by the said impressment laws: ProiMded, That if the owner When slave not Lave but one male slave within the age of eighteen and fifty, he shall U Free m net S ro e 8e'to not ^ e im P re ssed against the will of said owner : Provided further, That be first impressed, free negroes shall be first impressed, and if there should be a deficiency, it shall be supplied by the impressment of slaves according to the fore- How many slaves going provisions : Provided further, That in making the impressment, . liable to impress- n0 % m0 re than one of every five male slaves between the ages of eighteen - and forty-five shall be taken from any owner, care being taken to allow Credit allowed. j n eac ] 1 cage a credit lor all slaves who may have been already impressed under this act, and who are still in service, or have died or keen lost Impressments to while in service. And all impressments under this act shall be taken in fcein equal ratio fn eC j ua j rA ^[ f rotn a )i owners in the same locality, city, county or district. Appboved February 17, 1864-. FIRST CONGRESS Sess. IV. Res. 1, 2. 1864. 237 RESOLUTIONS. [No. I.J — Joint resolution in relation to public printing. Jan. 5, 1864. Resolved by the Congress of the Confederate States of America, Compensation That, in lieu of the compensation now allowed by law to the public *"°^? r d P ubHo printer, he shall receive, until otherwise provided, for all printing ordered by either House of Congress, such compensation as the Joint Committee on Printing of the two Houses may determine to be equitable. Approved January 5, 1864. printer. [No. 2.] — Joint resolution of thanks to General Robert E. Lee, and to the officers and Jan. 8 1864. soldiers under hiB command. „ Whereas, The campaigns or the brave and gallant armies covering the Preamble, capital of the Confederate States during the two stfecessive years of eighteen hundred and sixty-two, and eighteen hundred and sixty-three, under the leadership and command of General Robert E. Lee, have been crowned with glorious results, defeating greatly superior forces massed by the enemy for the conquest of these States, repelling the invaders with immense losses, and twice transferring the battle-field from our own country to that of the enemy : And whereas, the mas- terly and glorious achievements, rendering forever memorable the fields ' of the " Seven Days of Great Rattles," which raised the seige of Richmond, as well as those of Cedar Run, Second Manasas, Harper's Ferry, Boonsboro', Sharpsburg, Shephardstown, Fredericksburg, Win- chester, Gettysburg and Chancellorsville, command the admiration and gratitude of our country : And whereas, these and other illustrious services rendered by this able commander since the commencement of our war of independence have especially endeared him to the hearts of his countrymen, and have imposed on Congress the grateful duty of giying expression to their feelings : Therefore, Resoloed by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress are due and are tendered to General Robert |™^ r ^l d l™ d t £ E. Lee and to the officers and soldiers of the Confederate armies undergo,, an j u the his command, for the great and signal victories they have won over the officers and sol- vast hosts of the enemy, and for the inestimable services they have ren- (llers u " der h > * dered in defence of the liberty and independence of our country.' Resolved, That the President be requested to communicate these President re- resolutions to General feobert E. Lee, and to the officers and soldiers quested w eommu- herein designated. i ™* te to r03olu - Approved January 8, 1864. 238 FIRST CONGRESS. Sess. IV. Res. 3, 4, 5. 1864. Jan. 22, 1864. [No. 3.] — Joint resolution in relation to the war. Joint resolution Resolved by the Congress of the Confederate States of America, in relation to the That the present is deemed a fitting occasion to remind the people of the Confederate States that they are engaged in a struggle for the preser- vation both of liberty and civilization, and that no sacrifice of life or fortune can be too costly which may be requisite to secure to themselves and their posterity the enjoyment of these inappreciable blessings ; and also to assure them that, in the judgment of the Congress, the resources of the country, if developed with energy, husbanded with care and applied with fidelity, are more than' sufficient to support the most pro- tracted war which it can be necessary to wage for our independence ; and to exhort them by every consideration which can influence freemen and patriots to a magnanimous surrender of all personal and party feuds; to an indignant rebuke of every exhibition of factious temper, in what- . ever quarter, or upon whatever pretext it may be made ; to a generous support of all branches of the Government in the legitimate exercise of their constitutional powers ; and to that harmonious and unselfish and patriotic co-operation which can alone impart to our cause the irresisti- ble strength which springs from united councils, fraternal feelings, and fervent devotion to the public weal. Approved January 22, 1864. Jan. 30, 1864. [No. 4.] — Joint resolution of thanks to Major Von Borck. Preamble. Whereas, Major Heros Von Borck, of Prajsia, Adjutant and Inspector General of the, cavalry corps of the army of northern Virginia, hav- ing left his own country to assist in securing the independence of ours, and by his personal gallantry in the fiald having won the admi- ration of his comrades as well as that of his commanding general, all o*f whom deeply sympathize with him in his present sufferings from wounds received in battle : Therefore, Thanka of Con- Resolved by the Congress of the Confederate States of America, gressto Major Von That the thanks of Congress are due, and the same are hereby tendered, Borck. w ^ jj a j or y on Borck for his self-sacrificing devotion to our Confederacy, and for his distinguished services in support of its cause. President to Resolved, That a copy of the foregoing resolution be transmitted to transmit oopy of ]yf a j or y on Borck by the President of the Confederate States. Approved January 30, 1864. Jan. 30, 1864. [No. 5.]— Joint resolution Judges of dis- lution in relation to the salaries of the judges of the district courts of the Confederate States for the State of Virginia. America, greas Resolved by the Congress of the Confederate States of •teict courts, for the That under the second section of the act of the provisional Con to receive a'salar; entitled ''An Act to establish the judicial courts of the Confederate of $5,000 each per States of America," approved March sixteenth, eighteen hundred and annum. sixty-one, the judges of the district courts of the Confederate States for the State of Virginia, are entitled to receive each a salary of five thou- sand dollars per annum, according to the provisions an act of the General Assembly of Virginia entitled " An Act providing compensation for the members of the General Assembly, judges and other officers of the Gov- FIRST CONGRESS. Sess. IV. Res. 6, 7. 1864. 230 ernmeDt, in lieu of the compensation now allowed by law," passed December sixteenth, eighteen hundred and sixty-three. Approved "January 30, 1864. [No. 6.] — Joint resolution of thanks to the Tennessee troops who have re-enlisted fur the Feb. 3, 1864. war. Whereas, the Congress of the Confederate States have received, with Preamble. the' liveliest emotions, the cheering intelligence that a large portion of the Tennessee troops composing the army of Tennessee, under the command of General Joseph E. Johnston, have tendered their services to the country during the war; it is, therefore, Resolved by ilie Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress are hereby cordially given to the gallant f™ d s £j?3of Tenn^ soldiers of Tennessee, who have, in advance of the legislation of Con- see who have ten- gress, and before their three years' term of service has expired, volunta- dered their services rily tendered their services to the country during the war, with the durm g the war - heroic determination never to abandon the field till the last vandal invader is driven from our soil and our freedom won. Resolved, That, in view of the magnitude of the struggle in which we are engaged, and the great stake at issue — the freedom of ourcoun- try — the Congress indulges the confident hope that the example so heroically set by their brothere-in-arms will be followed by our whole army, thus giving to the r world, after nearly three years of arduous struggle, an garnest of their determination to die or be free. Resolved, That the President be requested to have the foregoing pre- Preamole and amble and resolution sent to the commanders of the army, with the resolutlon t0 *J • . . . . t , ,-. tit communicated t a request that they communicate them to the officers and soldiers, as an t -^ e officers and evidence of the high appreciation in which they are gratefully held by soldiers. the Congress of the Confederate States of America, for their heroic valor displayed on so many memqrable occasions, and for their fortitude and perseverance under so many trials. Approved February 3, 1864. [No. 7-] — Joint resolution •/. thanks to North Carolina troops, Feb.- 6 1 864. The Congress of the Confederate States having learned through the Preamble. public press of the re-enlistment for the war of the North Carolina brigade in tfce army of northern Virginia serving under General Robert D. Johnson ; Therefore, Resolved by the Congress of the Confederate States of America, Thanks of Con- That the patriotism and spirit of the North Carolina troops, evinced by ? r ® ss t0 Norta Ca - their prompt and voluntary devotion of themselves afresh to the service of the country, are beyond all praise, and deserve the unbounded grati- tude of the country. Approved February 6, 1864. 240 FIRST CONGRESS. Sess. IV. Res. 8, 9, 10. 18G4. Feb. 6, 1864. [No. 8.] — Joint resolution of thanl-s to tf>c troops from the State of Louisiana in the army of Tennessee. Thanks of Con- Resolved oy the. Congress of the Confederate States of America, tom Lou b i3iun°a i« That the tnanks of Congress are tendered to the gallant' troops from the armv of Ten- the State of Louisiana in the army of Tennessee, who have, with signal nessee. unanimity, volunteered their services for the war. Sec. 2. Resolved, That the lofty and sllf-sacrificing spirit exhibited by this noble. act deserves, and will receive, the commendation and gratitude of every true patriot. ' Sec. 3. Resolved, That the thanks of Congress are equally due, and are tendered, to the patriotic and self-sacrificing troops, who, at the commencement of the war, placed their services at the disposal of their country without condition or limit as to time. Approved February 6, 1864. Feb. 6; 1864. [No. 9.] — Joint resolutions of thanks to the Alahama troops leho have re-enlisted for the Preamble. Wheeeas, The Alabama troops, composing the brigade commanded by Brigadier General Cullen A. Battle, in the army of northern Virginia, voknteered in the service of the Confederate States, in the early part of the year eighteen hundred and sixty-one, upon the first call for troops for the defence of Virginia, have participated in every battle fought by that army, from Jhe battle of Seven Pines to that of Gettys- burg, always winning, by their gallantry and devotion, deserved praise ' and honor, and now, after enduring for nearly three years the hard- ships and dangers of active military service, have re-enlisted for the war : Therefore, Thanks of Con- Resolved by the Congress of the Confederate States of America, gress to tbe AU- That the thanks of Congress are due, and hereby. cordially tendered,. .1,™, re°enlisted to *^ e -^-ki'bama troops, who, by their renewing the offer of their services for the war. to the country for the war in advance of any legislative action, have shown a spirit undaunted, a heroic determination to battle ever, until the independence of their country is established, and a consecration to the cause of liberty worthy of imitation by their comrades. President re- Resolved, That the President be requested to communicate a copy of Vested to comma- these resolutions to the commander and troops of said brigade as an i n uaon S theSe r63 °" evidence of the grateful appreciation by Congress of their fortitude and heroism during the trials and dangers of past services, and of their late act of patriotism, confirming the faith and reassuring the hope of the patriot. Approved February 6, 1864. Feb. 6, 1864. [No. 10.] — Joint resolution of thanks to certain Florida troops. Thanks of Con- Resolved, That the thanks of Congress are due, and hereby ten- grcso to tbe officers cJered, to the officers and men of the second Florida regiment, who, after and men of the 2d a sen ,j ce f distinguished gallantry and heroic suffering for nearly three rlonda regiment, ,. , . & ■ , , *, • ^ u t> *j years, did, on the twenty-eighth ultimo, at a meeting held near Kapidan FIRST CONGRESS. Sess. IV. Res. 11, 13, IS. 1864. 241 station, Virginia, resolve to re-enlist for the war at the expiration of their present terra of service. Approved February 6, 1864. * {No. 11.]— JojnJ resolutions of thanks to the division commanded by Major General Feb. fl, 1854. Rhodes. ~ The Congress of the Confederate States of America having learned that the division of troops commanded by Major General Rhodes have re- enlisted for the war, do Resolve, That the thanks of Congress are due, and are hereby tendered, Thanta 0{ ®° n ~ to the officers and troops commanded by Major General Rftodes for the^ S8 tr ° oop g° on ( '^ ^ patriotism exhibited by them in re-enlisting for the war, as well as for themanded by Major gallantry they have always displayed upon the field of battle ; and they General ftodes. are assured that their country will always bear in grateful remembrance the noble manner in which they have come to her assistance in the hour of her need. Resolved fur titer, That the President be requested to communicate- President re- these resolutions to General Rftodes and the officers and troops under his^ e ate 'these ^so- ■oommand. • lations. Approved February 6, 1864.' rNo. 12.] — Joint resolution of thanks to Brigadier General' S. D. Jlamseur'e brijadmqf Feb. 6, 18S4. ■ North Carolina troops for tendering their services for the uar. - Resolved hy the Congress of the Confederate States of America, J 8 ^B°f ^ That the thanks of Congress are due, and hereby cordially tendered, to (j eae ral . J . D. the gallant brigade" of North Carolina troops commanded bv Brigadier Ramseur's brigade General S. D. Ramseur, in the army of Northern Virginia, for their devoted ° f N,)rth Carolina patriotism i:i unanimously offering their valuable services to the Confed- eracy for the war,-after having already signalized their patriotic zeal, forti- tude and valor on many fields of^ battle and in many scenes of trial. Approved February 6, 1864. troops, ' [No. 13.] — Joint resolution of thanks to Colonel Thomas G. Lamar and the officers and Feb. 9 1854. men engaged in the defence of Secessionville. - Resolved by the Congress of the Confederate States of America, Thanhs oJ Con- That the thanks of Congress are due, and'are hereby tendered, to Colt-gress to Col. T. &. nel Thomas G. Lamar and the officers and men engaged in the gallant ^ ainar a "' 1 . the of " and successful defence of Secessionville, against the greatly superior gaged in the de- Tjumbers of the enemy, on the sixteenth day of June, eighteen hundred ieo.ee of Saceasiun- ■and sixty-two. Tllle * Appkoved February 8, 1864. 242 FIRST CONGRESS. Sess. IV. Res. 14, 15, 16. 1861. Feb. 8, 1864. [No. 14.] — Joint resolutions of thank* to Captain Odium, Lieutenant Dotcling, and the "~ men under their coinnHind. ThanUs^ of Con- Resolved, That the thanks of Congress are eminently dae, and are fum^ Lieut ? i>ow-^ ei ' e ^y cordially given, to Captain Odium, Lieutenant Richard Dow ling, linj; and tbo Davisand the forty-one men C3u»p3sing the Davis Guards, under their command, Guards under their f or their daring, gallant and snecessful defence of Sabine Pass, Texas, defence" o': slbkie a o a ' llst ^ e attack made by the enemy, on the eighth of September last, Pass, Texas. with a fleet of five gun-boats and twenty-two steam transports, carrying a land force of fifteen thousand men. Resolved, That this defence, resulting, under the Providence of God, in the defeat of the enemy, the capture of two gun-boats, with more than three hundred prisoners, including the commander of the fleet; the crippling of a third gun-boat, the dispersion of the transports, and pre- venting the invasion of Texas, constitutes, in the opinioa of Congress, one of the most brilliant and heroic achievements in the history of this- war, and entitles the Davis Guards to the gratitude and admiration of their country. President request- Resolved, That the President be requested to communicate the fore- '"going resolutions to Captain Odlu-ia, Lieutsnant Bowling, aad the rners under their command. Approved February 8, 1864. ed to communicate these resolutions, Feb. 8, 1864. [No. 15.] — Joint resolution of thank* to General Beauregard, and the officers and men of his command, for their defence of Charleston, South Carolina. ^ Thanks of Con- Resolved, by the Congress of the Confederate States of America,, regard; and Vueof-^ 8 * ^he thanks of Congress are eminently due, and are hereby cordially fieers and man of tendered, to General G. T. Beauregard and the officers' and men of his. fcis command, for command for their gallant and successful defence of the city of Cha^es- Ouarlesion Tc" * 0D ' South Carolina — a defence which, for the skill, heroism and tenacity displayed by the defenders during an attack scarcely paralleled in war- fare — whether we consider the persistent efforts of the enemy or hu> almost boundless resources in the most improved and formidable artillery, and the most powerful engines of war hitherto known — is justly entitled to be pronounced glorious by impartial history and an admiring country. P.-eildent request- Resolved, "That the President be requested to communicate the fore- ed to communicate go;,™ , reso ] u fi n, to General Beauregard and the officers and men of his this resolution. j command. Approved February 8, 1864. Feb. ?, 1364. [No. 16.] — Joint resolution of thanks to Major General Patrick It. Ctehurnr and the offi.*. • ■ cers and men under his command, for distinguished service at Ringgold Gap, in the State of Georgia, November ticenty-seventh, eighteen hundred and eixty-thrce. Thanks of Con- Resolved, That the thanks ot Congress are due, and are hereby ten- press to Maj. Gen. ^ e red, to Major General Patrick R. Cleburne and the officers and men bur"e imd the of- under his command, for the victory obtained by them over superior ficers aud men of forces of the enemy at Ringgold Gap, iu the State of Georgia, .on fife his command. twenty-seventh day of November, eighteen hundred and sixty-three, by which the advance of the enemy was impeded, our wagon train and most FIRST CONGRESS. Sess. IV. Res. 17, 18, 19, 20. 1864/ •' 243 of our artillery saved, and a large number of the enemy killed' and wounded. Resolved, That the President be requested to communicate the foregoing president fequest- resolutions to Major General Cleburne and his command. ed to communicate t, , _'■-„_, » this resolution. Approved February 9, 1864. [No. 17.] — Joint resolution of thanks to the officers and men of McClung's battery. Feb. 13, 1P64. Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress and of the country are due, and .are hereby p e8s *" ' hl L nlcm ," tendered, to the members of Mqplung's battery, for the chivalrous a.njd battery. ° UDS ' patriotic manner in which they h*ve re-volunteered and tendered their services for the war, and that a copy of this resolution be transmitted to them without delay. Approved February 13, 1864. [No. 18.] — Joint resolution of thanks to the tenth Mississippi regiment. Feb. 13 1864. Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress are eminently due, and are hereby tendered, S ress to the officers to the officers and men of the tenth Mississippi regiment, for having ? n nd ,, ™ e ." of J? 8 „ ■ i it i ■ • • f l,. • n • i ■ t ip ,f tenth Miss, reg t. patriotically, and in a spirit ot seli-sacrincnig devotion, re-enhsted tor the war. . Resolved, That a record of these proceedings be forthwith furnished to the troops comprising the tenth Mississippi regiment. Approved February 13, 1864. [No. 19.] — Joint resolution to declare the meaning of " An act allowiua hospital accom- Feb 13, 1864. modation to sick and wounded officers." . Resolved by the Congress of 'the Confederate States of America, Act of April 29. That the true intent and meaning of "An act allowing hospital accommo- 1863,cll 'f 7 > p- 128 ' . constrnscit dations to sick and wounded officers," approved twenty -ninth day of April, eighteen hundred and sixty-three, were to cause to be furnished not only What hospital medicines, medical and other attendance and lodging, but subsistence also. ^18^™° sick and Approved February 13, 1864. wounded soldiers. [No. 20.] — Joint resolution of than&s to the Virginia troops stationed at Drewry's Bluff. Feb,' 15,' 1864. Resolved by the Congress of the Confederate States of America, That the communication of Major Francis W. Smith, commanding a bat- talion of Virginia artillery, stationed at Drewry's Bluff, composed of " United artillery," Captain Thomas Keevill ; " Johnston artillery," Captain B. J. Eppes: "Neblitt's artillery." Captain W. G. Coleman, and "South- side artillery," Captain J. W. Drewry, announcing their voluntary re-enlist- ment for the war, is hailed with pleasure .by Congress as an evidence of unfaltering devotion to the cause of liberty and independence, and of stern 244 FIRST CONGRESS. Sess: IV. Res. 21, 22, 23. 1864. determination to resist to the utmost the wicked purposes of a relentless and merciless foe. Thanks of Con- Resolved, That the thanks of Congress are due, and are heceby tendered, F ess tothebattal- to the officers and men of this cpmmand for their gallant. and patriotic stationed 'iUDrew^ con d uct ' " m unanimously re-enlisting for the war under such regulations as ry's Bluflf. Congress may prescribe." Approved February 15, 1864. Feb. 15,1864. .[No. 21.] — Joint resolution of thanks to the thirteenth regiments of . fttors and men of the twenty-eighth and orth Carolina troops. Thanks of Con- Resolved by the Congress of the Con federate States of America, gress to the officers That tl thank g f Cono . ress and of the country are due, and are hereby and men of the _, B . J . ' f tweDty-eighth and tendered, to the otneers and men or the twenty-eighth and thirteenth regi- thirtieth regiments ments of North Carolina troops, who have so gallantly revolunteered for of N. C. troops. t he warj an j ij av ^ pledged themselves, their lives and fortunes, never to lay down their arms until our soil is freed from the invading foe and our independence obtained. Approved February 15, 1864. Feb. 15, 1864. [No. 22.] — Joint resolution of thanks to the officers and men of the third Georgia regi- ment. Thanks of Con- Resolved by the Congress of the Confederate States of America, gress to the officers That the thanks of the Congress are due, and are hereby, through its repre- r n „ d ^ e l of t thirdsentat i ves in Congress, tendered, to the officers and men of the third Georgia regiment, who were the first to leave their State to battle on the soil of Virginia, whose gallant dead have been left on many of her historic battle-fields, and which entire regiment to a man, have cheerfully and unanimously re-enlisted for the war, heroically resolving, that as the)' were among the firet to take up arms in the cause of liberty and independence, they will be the last to lay them down. Approved February 15, 1864. Feb. 15, 1864. [No. 23.] — Joint resolution of thanks to the officers and men of the twenty-second Vir- ginia regiment. Thanks of Con- Resolved by the Congress of the Confederate States of America, gress to theofficers r p] ia ( the thanks of Coneress are due, and are hereby gratefully tendered, and men of thiny- , ,, a- , "-» .1 11 j • * 'e it- • • second Virginia' " le officers and men of the gallant twenty-second regiment of Virginia regiment. ' infantry, for their noble zeal and patriotism in re-eulisting for- the war. Approved February 15, 18Q4. FIRST CONGRESS; Sess. IV. Res. 24, 25, 26, 27. 1864. 245 [No. 24.] — Joint resolution of thanks to Hart's battery, Hampton') legion, South Carolina Fob. 15, 1864. volunteers. ' ' ~ Resolved by the Congress of the Confederate States of America, Thanks of_ Con- That the thanks of Congress are hereby tendered to Hart's battery, llarap-S™ 3 ^ f^' p s t ^'j ton's legion, South Carolina volunteers, for their gallant and patriotic res-i e gi on ' ( g. c.- V. olution, recently adopted, to re-enlist for the war. AppRoved February 15, 1864. • [No. 25.] — Joint resolution of thanks to thGeixteenth Mississippi regiment. Feb. 15, 1864. Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress are hereby tendered to the officers and men gress to the officers ot the sixteenth regiment ot Mississippi troops, Colonel Samuel K 13aker t centh reg't Miss, commanding, for their patriotic resolution, recently adopted, to re-enlist troops. for the war. Approved February 15, 1864. [No. 26.] — Joint resolution of thanks to the forty-sixth and fifty-fifth regiments of Ttn- Feb. 15, 1864. nessee volunteers at Mobile. ■ , Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress are due to the officers and men of the Forty- f^ 33 ^^ re e „' ts f sixth and Fifty-fifth regiments of Tennessee volunteers, for the promptness Tenn. Vols., atMo- and patriotism they have displayed in unanimously re-enlisting for the bile. war " under such regulations as Congress may prescribe." Approved February 15, 1864. [No. 2F.] — Joint resolution of thanks to the soldiers front the State of Alabama who have Feb. 15, 1864, re-enlisted for the war. Whereas, In addition to the various brigades and regiments of veteran Preamble, "troops from the State of Alabama to whom Congress has heretofore given evidence of grateful appreciation by vote of thanks for re-enlisting for the war, other brigades and regiments are nobly coming to the rescue of their imperilled country by such re-enlistment, thus furnishing evi- dence that the citizen soldiery from that State have determined never to abandon the struggle in which we are engaged until our independence shall have been achieved; therefore — » Resolved by the Congress of the Confederate States- of America, Thanks of Con- That the thanks of Congress are due, and are hereby tendered, alike to the f/om iilbtma who" gallant soldiery from the State of Alabama who, in the first instance, naV e re-enlisted for enlisted for the war, and to those who, notwithstanding the toils and hard- the war. ships of many a weary march and perils of many a hard-fought battle, have voluntarily come forward and offered their labors and lives. Resolved, That such noble examples of heroism and self-sacrifice will ever be remembered by a grateful country, and should stimulate all those who remain at home to redouble their exertions to provide, not only for the 246 FIRST CONGRESS. Sess. IV. Res. 23, 29, 30, 31. 1864. comfort and efficiency of those patriotic warriors, but for their families and loved ones whom they have left behind. Approved February 15, 1864. Feb.. 15, 1864. [No. 2S.] — Joint resolution uf thanks to the officers and men of the seventh- and twelfth ■ • regimtntB of Virginia troops. 4 Thaaks of Con- Resolved by the Congress of the Confederate States of America, gress to the officers Tlla1 . the th-^ are ^ ue an( j are l, e rebv heartily tendered, to the seventh and men ol the 7th . .„ , . ' . . , J J . . ' . , . ,. and 12th reg'ts of an d twelfth regiments V irgmia cavalry, for the patriotic and indomitable Va, troops. spirit they have displayed in so promptly re-enlisting for the war, and that they have entitled themselves to the lasting gratitude of their country in thus renewing their vows of consecration to the sacred cause of Southern independence. Approved February IS, 1864. Feb. 15 1S64. [No. 29.] — Joint resolution of thanks to the officers and men of Lomax's brigade. Thanks of Con- Resolved by the Congress of the Confederate States of America, gress to Lomax's That the thanks of the Congress are due, and are hereby cordially tendered, a iy nga e. ^ ^ e g a [] an t, troops of Lomax's cavalry brigade, for their patriotic exam- ple in re-enlistirig for the war, and that the lofty and determined spirit they have displayed in thus dedicating themselves afresh to the cause of independence will entitle them to the lasting gratitude of their country. Approved February 15, 1864. Feb. 15, 1SG4. [No. ,30.] — Joint resolution of thanks to the troops re-enlisting for the war from the Sfate — i : 1 ■ of Georgia. Thanks of Con- Resolved by the Congress of the Confederate States, of America, from S the "state of'^ iat ^ e thanks of the Congress are due, and are hereby tendered, to the Georgia. troops in the provisional army of the Confederate States from the State of Georgia, who have so promptly and so gallantly re-enlisted for the war. Sec. 2. That the action of those who, from the beginning, have stood in the front of danger and endured every hardship, in. thus so cheerfully resolving to remain the voluntary bulwark of our country's defence»is commended by the Congress to all the people of the Confederate States as an example worthy of patriotic emulation, and should be accepted by every one as the signal for renewed devotion to the cause and /or increased) and universal energy in the prosecution of a struggle on the issue of which depends not only Confederate and State independence, but the very exis- tence of constitutional government in America. Approved February 15, 1864. Feb. 15, 1864. [No. 31.]- — Joint resolution of thanks to certain Virginia regiments loho have re-cnlisied ' — ' for the lour. Thanks of Oon- Resolved by tlw Congress of the Confederate States of America, That the thanks of Congress are due, and are hereby tendered, to the offi- FIRST CONGRESS. Sess. IV. Res. 32, 33, 34, 35. 1864. 247 cers and men of the sixty-first Virginia regiment of infantry and the fifth Va. reg't of infan- Virginia regiment of cavalry, for having patriotically, and in a spirit of tf J : and 5th Va. self-sacrificing devotion, re-enlisted Ifcr the war. reg ° Tar y- Sec. 2. Resolved, That a record of these proceedings be forthwith fur- nished to the troops composing the above named regiments. Approved February 15, 1864. [No. 32.] — Joint resolution of thanks to Commander John Taylor Wood and the officers Feb. 15 1864. and men under his command) for daring and brilliant conduct. — Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of the Congress of the Confederate States are due, and |^ oocl an( i'tho are hereby tendered, to Commander John Taylor Wood, Confederate States officers and men navy, and to the officers and men under his command, for tb,e daring and under his com- brilliantly executed plans, which resulted in the capture of the United States mand - transportschooner "Elmore," on thePotomac river; of theship "Alleghany," and the United States gun-boats "Satellite" and "Reliance;" and the. United States transport schooners "Golden Rod," "Coquette" and "Two Brothers," on the Chesapeake ; and, more recently, in the capture from under the guns of the enemy's works of the United States gun-boat "Underwriter," on the Neuse river, near Newbern, North Carolina, with the officers and crews of the several vessels brought off as prisoners. Approved February 15, 1864. [No. 33.] — -Joint resolution of thanks to the. fifteenth, twenty-seventh and thirtieth regi- Feb. 15 1864. ments of North Carolina troops, for their patriotic devotion in re-enlisting for the tsar. % Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress are tendered to the fifteenth, twenty-seventh g rc83 t0 tne 15th » and thirtieth regiments of North Carolina troops, for their patriotic devo- ^* _ a ^ troops^*" tion to our eause in re-enlisting for the war. Approved February 15, 1864. [No. 34.] — Joint resolution of thanks to the enlisted men of Douglas 9 [Texas) battery, Feb. 16 1864. • Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress are eminently due, and are hereby tendered, gress to enlisted to the enlisted men ot Douglas' (Texas) battery, for the patriotic resolu- °™ a ' j^""^ 88 ' tions adopted by them on the eighteenth day of January l?st,and by which they re-enlisted in the military service of the country for the war. . Approved February 16, 1864. [No. 35.] — Joint- resolutions of thanks to the fifteenth and twenty-seventh regiments of Feb. 16, 1864. North Carolina troops, Cooke's brigade. '■ Resolved by the Congress of the Confederate States of America, Thanks of Con- That the re-enlistment of the fifteenth and twenty-seventh regiments of 248 FIRST CONGRESS. Sess. IV. Res. 3$, 37. 1864. and 27th reg'ts of North Carolina troops, Cooke's brigade, is a grateful testimony of devotion n'w J r .° °, p 3 ' t° the great cause of Southern independence; and entitles thein to the oo e 8 riga e. shanks f G ono -ress anc } the country. Resolved, That the* thanks of Congress are hereby tendered to the offi- cers and men of said regiments for their noble and patriotic conduct in re-enlisting for the war. Approved February 16, 1864. Feb. 16, 1864. [No. 36.] — Joint resolution of thanks to the ninth Alabama regiment. Thanks of Con- Resolved by the Congress of the Confederate States of America, gross to 9th Ala--pv ia f. C 01) g ress h a il s w ith delight the manifestations evinced by the brave and gallant officers and privates of the ninth regiment Alabama volunteers, who have stood under the fire of the enemy for near three years, never to yield to Northern oppression, and for this act of patriotism and exalted self-sacrifice in re-enlisting for the war, the thanks of 'Congress and the country are eminently due them. That the example of those brave men Vho have endured the dangers and perils of the war since its commence- ment is a happy omen for the future, and should encourage Congress and the country to rest with an abiding hope and confidence in the success of our arms and the final triumph of liberty, under the lead of those brave and unconquerable spirits. Appro vflb February 16, 1864. • * Feb. 17, 1864. [No. 37.] — Joint resolutions of thanks to Lieutenant General E. Kirby Smith, for the battle of Riehmnnd, Kentucky, and to his Lieutenants so specially commended by him, and to all the officers and soldiers of his command in that battle. Thanks of Con- Resolved by the Congress of the Confederate. States of America, Smith** nd" '$ th ' ^ lat t ' 3e tnan ^ s °^ Congress are due, and are hereby tendered, to General officers and soldiers E. Kirby Smith, for the signal victory achieved by him in the battle of ofhiscommand,for Richmond, Kentucky, on the thirtieth of August, eighteen hundred and the battle of Rich- s i x ty-one, and to all the officers and soldiers of his command engaged in m ' y " t^at battle; and especially to General Churchill, General Clehjine and Colonel Preston Smith, of whom he says: "I almost fear to particularize, lest I do not full justice to all. But I cannot close without expressing my admiration at the promptness and intelligence with which Generals Churchill, Cleburne and Colonel Preston Smith executed the orders- given to them." Special acknow- Sec. 2. Resolved, That special acknowledgements and'eommendation aw 1 * d S mentandcom - declared for that highest order of generalship with which this victory was mendation. . ,. , . ©. m .. . s , « , 7 r . - ■', followed up, utterly annihilating with nve thousand an army ot ten thou- sand, of whom full five thousand were actually captured, besides the slain in battle ; and for the brilliant campaign, in which the speed, vigor and con- • stancy of a rapid advance resulted in planting the Confederate flag upon the capitol of Kentucky, and upon the shores of the Ohio river, in front of the great city of Cincinnati. Sec. 3. Resolved, That the superior generalship displayed in rapidly gathering the immediate fruits of a victory, and in following it promptly with a campaign of activity, enterprise, and unwearied constancy, renders it worthy of the applause of the Government, and the emulation of the army. FIRST CONGRESS. Sess. IV. Rs. S3, 39, 40. 1864. 249 Sec. 4. Resolved, That the President is requested, in appropriate gene- The sense of ral orders, to make public the sense of Congress if the premises, and to Congress to be cause the same to be communicated to General E. Kiiby Smith and the ™* e e ral J^,,^ and officers named, and to be read at the head of*each regiment engaged in read at the head of that battle. • . eaoh regiment. Approved February 17, 1864. [No. 38 ] — Joint resolution of thanks to the officers and men of Poague's artillery bat- Feb. 17, 1864. talion, for re-enlisting during the war. Whereas, Poague's artillery battalion, third army corps, northern Vir- Thanks of Con- . . , . . . ,i ,. , i . , .i n,i e eresstaomcersand ginia, has patriotically re-enhsted to serve during the war. lheretore — ^en of Poague's Resolved by the Congress of the Confederate States of America, artillery battalion. That the thanks of Congress and of the country are due, and are hereby tendered, to the officers and men of said battalion for this act of noble and patriotic devotion to the cause in which we are engaged. Approved February 17, 1864. [No. 39.] — Joint resolution of thanks lb the Pee- Dee artillery of South Carolina volun- Feb. 17, 18C4. teers. 7" Whereas, The Pee-Dee artillery of South Carolina volunteers, early in Preamble, the present struggle for Southern independence, tendered their services to the Government for the peiiod of the war, and have recently renewed their pledge to serve their country until the last invader is driven from our soil : Therefore — Resolved by the Congriss of the Confederate States of America, Thanks of Con- That the thanks of Congress are due, and are cordially tendered, to the g" e8S t0 the Pee " Pee-Dee artillery of South Carolina volunteers, for their patriotic re-enlist- g. c. volunteers, ment for the war. Approved February 17, 1864. [No. 40.] — Joint resolution of thanks to the officers and men of McGowan's brigade, con- -p . , ( . iorj eisting of Orr's rifUr, the first, twelfth, thirteenth and fourteenth regiments of South ' ■ Carolina volunteers. < Resolved by the Congress of the Confederate States, That the thanks of Thanks of Con- Congress are due, and are hereby tendered, to Orr's rifles, the first, twelfth, g re ss to offi» e r s thirteenth and* fourteenth regiments South Carolina volunteers, composing J? m f n . • J. c " it *-, , , • i ? i • i • i /» r-i i ° fcrowan s brigade. Mcbowan s brigade, tor their patriotic devotion to the cause ot Southern independence, as manifested by their recent action, unanimously reiterat- ing their determination to serve during the war; -in thus renewing their pledges, after nearly three years of ardu&us and gallant service, they have met the expectation of their country, and are entitled to its approbation. Approved February 17, 1864. 250 FIRST CONGRESS. Sess. IV. Res. 41, 42, 43, 44. 1864. Feb. 17, 1864. [N"o. 41.] — Resolution of tkankn to General N. B. Forrest and the officers and men of his — ; 9 command. Thanks of Con- Resolved by the Congress of the Confederate States of America, JM8 ForresTand ^ lat tne t ^ lan ^ s °f Congress are again due, and are hereby tendered, to hi command. General N. B. Forrest and the officers and men of his command for meri- torious service in the field, and especially for the daring, skill and perse- verance exhibited in the pursuit and capture of the largely superior forces of the enemy near Rome, Georgia, in May last ; for gallant conduct at Chickamauga, and for his recent brilliant services in west Tennessee. Approved February 17, 1864. Feb. 17 1S64. [No. 42.] — Joint resolutions of thanks to Lieutenant General Longstreet and the officers . and men of his command, - Thanks of Con- Resolved by the Congress of the Confederate States of America, Lcmsstreet and his That the thanks of Congress are due, and hereby cordially tendered, to command. Lieutenant General James Longstreet and the officers and men of his command, for their patriotic services and brilliant achievements in the pre- sent war, sharing, as they have, the arduous fatigues and privations of many campaigns in Virginia, Maryland, Pennsylvania, Georgia and Tennessee, and participating in nearly every great battle fought in those States; the commanding General ever displaying great ability, skill and prudence in command, and the officers and men the most heroic bravery, fortitude and energy, in every duty they have been called upon to perform. Resolved, That the President be requested to transmit a copy of the foregoing resolution to Lieutenant General Longstreet for publication to his command. Approved February 17, 1864. Feb. 17, 1864. [No. 43.] — Joint resolution construing an "Act to increase the compensation of civil ■ — ■ officers and employees in the President's office and the Executive and Legislative De- partments at llickmnnd, for a limited period" approved January thirtieth, eighteen hundred and sixty-four. Act of Jan. 30, Resolved, Thar the " Act to increase the compensation of certain civil 18f Jt'A a '-" e • officers and employees in the Presidents office, and in the Executive and compensati o n of Legislative Departments at Richmond, for a limited period," approved Jan- civil officers anduary thirtieth, eighteen hundred and sixty-four, be, and the same is hereby employees c o n - C0T)s t rue( j s0 as t em brace soldiers detailed for clerical duty in Richmond' strued to embrace J aoidiers detailed Approved February 17, 1864. for clerical duty. Feb 17 1864. [^0. 44.] — Joint resolution of thanks to Major General J. E. B. Stewart and tie officer* '. and men under his command. Thanks of Con- Resolved by the Congress of the Confederate States' of America, gross to M:j. rten. That the thanks of Congress are thie, and are hereby cordially tendered, and his oommand- to Major General J. E. B. Stewart and to the officers and men under his command for their distinguished gallantry and skill during the present war, especially as displayed in the summer of eighteen hundred and sixty- two, in the raid around the army of McClellan across the Chickahominy, FIRST CONGRESS Ses?. IV. Res. 45, 46, 47, 48. 1864. 25T the expedition into Pennsylvania and to Catlett's Station, and in the 'cat- ties of Fleetwood, Chancellorsville and other places. That the President be requested to communicate this resolntion to General Stewart and the officers and men under his command. Approved February 17, 1864. [No. 45.] — Joint resolution of thanks to tlic thirty-seventh Mississippi regiment. Feb. 17, 1864. Resolved by the Congress of the Co?ifederate States of America, Thanks of Con- That the thanks of Congress are eminently due,, and are hereby tendered, S™™ ll^'Znt'^ to the officers and men of thethirty-nni/A [seventh] Mississippi regiment, for their patriotic determination to continue in the service until the indepen- dence of theseJStates shall have been firmly established. Resolved, That the President be requested to transmit a copy of these resolutions to the regiment whose patriotic devotion to their country's cause they are designed to acknowledge. Approved February 17, 1864. [No. 46.] — Joint resolution in reference to the adoption and publication of an address to Feb. 17 ; 1S61. the people of the Confederate States. Resolved by the Congress of the Confederate States of America, Address to the That the address to the people of the Confederate States, prepared and P e0 P le " f * e 9\ s ; ..... 1 K P . TT •',/.* i reported by joint reported by the joint committee ot the two .Houses, appointed for that CO m*te, adopted, purpose at the present session of Congress, be and the same is hereby and ordered to be adopted as an address of the Congress of the Confederate States to the P rimeci - people of said States ; aud that forty thousand copies of said address be printed, with the names of the members of this Congress, present at the time of its adoption. Approved February 17, 1864. [No. 47.] — Joint resolution of thanks to the officers and men of the thirty-seventh regi- Feb. 17, 1864. 7tient of North Carolina troops. Resolved by the Congress of the Confederate States of America, Thanks of Con- That the thanks of Congress and the country are due, and' are hereby I'e'^nh^T't tendered, to the officers and met) of the thirty-seventh regiment of North f°N°C. Vols™ 2 Carolina troops, for their gallant conduct in re-volunteering for the war. Approved February 17, 1864. [No. 43.] — Joint resolution explanatory of the act entitled "An act to l»y taxes for the Feb. 17, 1864i common defence and carry on the Government," approved the twenty-fourth day of April, - — eighteen hundred and sixty-three. Resolved by the Congress of the Confederate States of America, Dail y wa p s of That the daily wages of detailed soldiers' and other employees of the ^Zl of" Goy\ Government are not liable to taxation as income, although they may not liable to tasu- amount in the aggregate to the sum of one thousand dollar per annum. tioa as ">=oma._j Approved February 17, 1864. 6 352 FIRST CONGRESS. Sess. IV. Res. 49. 1864. Feb. 17, 1804. [No. 49.] — Joint resolution of thanks to the Surry light artillery. Thanks of Con- pfie Covgress of the Confederate Slates of America, do resolve, f^t artery Urr?Tiiat tI,e thanks of Congress are due, and are hereby tendered, to the enlisted men of the Surry Light artillery, Captain J. D. Haikins, for their patriotic resolutions adopted on the ninth day of February, eighteen hun- dred and sixty-four, and for their manifestation of zeal in our struggle, and devotion to their country's cause, by re-enlisting for the war. Apfroved February 17, 1864. INDEX TO THE FOREGOING PUBLIC LAWS AND RESOLUTIONS OP THE CONFEDERATE STATES. Accounts, '/ audited in the trans-Mississippi department, ', subject to revision, 231 ) accounting officers to furnish statements of $ accounts adjusted, ,, 231 AqricultHral'pr'oducls, to perforin all duties pertaining to adjust- I J tax in kind on ... Alabama, appointment of, by the States, to commu- nicate with and perfect records concern- ing its troops, 190 with what duty they may be charged,.. 190 pay of route and special agents in the post- office department, may bo increased, 233 ment of accounts, 231 ^ Actions, >. in certain actions against revenue and other ^ officers or their agents, under the aot to i prohibit the exportation of cotton, Ac, ' they may plead the general issue, 182 I when absolved from responsibility, 182 > redress given to persons aggrieved by t the action of such officers or their < agents, ; 182 £ for the recovery of moneys improperly or / fraudulently paid,., 231 / Address, to the people of the C. S. reported by joint 222 establishment of military court in north Alabama, 188 jurisdiction , , 185 notice of time and plaeo of holding courts, 188 when court to cease to exist, 188 thanks of Congress to troops from, who have re-enlisted for the war, 240, 245 thanks of Congress to the ninth Alabama regiment, , , 24* ] Apothecaries, tax on, , 23u committee uf two Houses of C ingress, / Appeal, adopted, and ordered to be printed with i right of appeal of tax payer to secretary of names of members of First Congress, 251 '/ the treasury where property is destroyed! Adjutant and Inspector General's Department, '/ by order of the government, "It-C appropriation for contingent expenses of,... 198 Advertising, ? act to reduce the currency, «§c, to bo adver- } tised in the newspapers, 208 i Agent of the Post-Office Department, \ appointment, 184 j to keep his office west of the Mississippi \ river, 184 J salary, 184 5 powers and duties; acts subject to revision, 184 J funds transierred to postmasters subject to \ his draft, 184 \ Agent of the Treasury Department, \ to be appointed, 176; to reside we"st of the Mississippi river, 176 salary, 176, 184 duties, 176 may employ clerks; their salaries, 176 regulations for. the .government of agents and clerks, 176 to appoint clerks for bureaus established in the trans-Mississippi department, 232 \ ses of impressment, see Impressments, and, „,.,„... 192, IP. Appointments, of a third auditor of tha treasury, 13. of agent of the treasury department westof the Mississippi river, IV:' of chief of treasury note bureau, clerks and! messengers, 17 ■of agent of the post-offieo department west of the Mississippi river, 18. of assistant, paymasters of tha volunteer navy, 185, 2Si of generals for trans-Mississippi and other departments, , 15"; . of additional number of officers in the engi- neer corps, ,, 20.! of military storekeepers', 264 of assessor of taxes in kind, 226 of chief clerk for commissioner *■$ taxes,.. 227 of chief officers for burvaus established for the trans-Mississippi, denarimeot, 2JB of clerks for said bureaus, 23« - INDEX. Appointments, (continued.) j of twe additional clerks fur the navy de- \ partinent, 232 ] Appropriations, . \ of $100,000 for the Cherokee nation, 175 ) of , $-1,000 to Lester and Bromwell for pre- \ paring digest, of the laws of the C. Si,.... 187 ( for the support of tbe government for the 1 " I fcsoal year ending June 30, 1864, 197 legislative, 197 / pay and mileage of members of the . House, 197 ? officers, &e., of tbe House, 197 J contingent expenses of the House, 197 / pay and mileage of the Senate,.,.. 197 J officers and ejerks of the Senate,.. 197 J contingent expenses of the Senate, 1 97 ;- executive, 197 s president, 107 \ vice-president, 197 \ private secretary and messenger of ( the president, 197, 199 ( private secretary of the vice-presi- I dent, 197 contingent expenses, 197 f rent of executive buildings, 198 ? treasury department, 197 ? secretary's office, 197 f t contingent expenses, 197 \ interest on the public debt, 197 \ treasury notes, bonds, <&c, 197 } payment of principal under loan of j . Aug. 19, 1861, 197 I safe-keeping, &c, of coin, 1 98 I agent and clerks of treasury de- ( partment west of the Mississippi t river, ' 199 f incidental and contingeut expenses J of the treasury service west of J the Mississippi, 199 ) staircase, .♦, 199 J vault, 199 | wir departmeDt, 198 \ secretary's office, 19S J incidental expenses, 198 commissioner, prisoners of war, 199 \ subsistence stores and commissary ] properly, 199 \ ordnance service, 199 J nitre and mming service, 199 ^ engineer s.rvice. 199 \ physicians, 199 J nurses and cooks, 199 ? Appropriations, (contioued.) laundresses, 203 medical and hospital supplies, 200 military hospitals, 21.0 hospital stewards, 200 matron?, 200 navy department, , 200 secretary's office, ., 200 contingent expenses, 200 pay of tbe navy, 200 provisions and clothing, 200 iron-clad vessels, 200 ordnance and ordnance store?, 200 repairs .of ve-rsels, 200 ■ equipment and stores of vessels,... 200 sub-marine batteries, 200 fuel 200 contingent enumerated, 200 medical and surgeons nec.ssaries, 200 marine corps, 200 steam cruisers, 200 state department, 200 secretary's office, 2t>0 diplomatic books, 200 commissioners and secretaries, 200 commercial agents, 200 necessities and exigencies,.... 200 justice department, 200 attorney general's office, 200 contingent expenses, 200 superintendent of public printing, 200 Arizona territory 200. printing and binding and paper for the several executive depart- ments. 201 judges, attorneys and marshals and- expenses of courts, 201 commissioners under sequestration act, clerk hire and contingent expenses, 201 post-office department, 201 postmaster general s office, 201 telegraph lines,... 201 rent, fuel and gaslight, :.. 201 alteration of post-office building... 201 transportation of mails, 201 postmasters, 201 post-office clerks, 201 ship, steam-boat and way letters,.. 201 advertising, 201 mail bags, 201 office furniture, 201 blanks and printing, 201 wrapping paper, 201 mail locks, keys and stamps.. 202 mail depredations and special agents, 202 miscellaneous payments, 202 postage stamps,. 202 increased compensation to officers, clerks and employees in the execu- tive and legislative departments from January 30 to May 15, 1864, 198 house of representatives...... 198 the senate, 198 treasury department 198 war department, 108 navy department, 198 justice department, 193 state department, 193 post office department, 198 private secretary and messenger of the president, 199 private secretary of tbe vice-pres- ident,. .• 199 INDEX. in Appropriations, (continued.) f t ■ iDdiun affairs .....198, 201 J commissioners and chief clerk and incidental expenses of bureau,.. 198 J treaty stipulations, 201 \ interest due the Cherokee's, 201 \ incidental expenses. 201 ', for loss of slaves impressed by Confed- ^ eratc authorities, 01 under State laws, 202 ' additional appropriations Cot the support of ] the government for bhft fiscal year ending J June 30, 1864, 234; i interest due Chootaw nation 235 ; payment of allowances to officers of the I navy, 235 t Arkansas, ' ', as toelection for representatives in Congress \ from the State ofj see Elections, and,...lS9-190 ! - Arizo7}a Territory, i delegate to Congress from, to be elected to . ' / serve until Ms successor is elected and ' qualified, 191 j appropriation for, 200 \ Armorers, f , salary and allowances of master-armorer of l f the C. S. armory at Richmond, 178 < Arms, J purchasing from a- snlditr his arms, &c. ; \ how punished, 175 \ Army, • procuring 1 , aiding and assisting persons to j desert from; how punL-hed, 174- 1 75 < chaplains entitle! to forage, 175 < aid given to the States in communicating / wilh and perfecting records concerning / its troops. 190 ? commissioned officers allowed rations, and / privilege of purchasing clolhing, or cloth / for clothing, 193} privates to be first euppticd, 193 > what officers entitled to forage for only one \ horse 193 \ appointment of general for trans-Mississippi J department. 195 { of Hi li ten ant gi ■- fur any of the < military departments, 195 £ how long to hold their rank, 195 t when to resume their former rank, 195 > as to impressment of meat for the use of the J army, see Impressments, and, 196—197 j appropriations for, /. 198 ) as to relirement and discharge of disabled \ officers, non-commissioned officers, musi- \ cians and privates, see Invalid Corps, and, 203 ( promotion of officers, non-commissioned \ officers and privates for distinguished ' skill or valor 204 J two quartermaster sergeants allowed each \ regiment of engineer troops...: 204 J appointment of additional number of offi- '/ cers in the engineer corps 204? of military storekeepers 204,* \all white men between the ages of 17 and / s 50 put in the military service, 211 ^ persons between the ages of 18 and 45, ^ now in the service, retained during £ the war in the regiments, &c, to i which they belong 211 K when companies and troops from one State, X in companies, regiments, oath, 226 \ to be distinct from assessors of money tax and under control of Secretary j of War, 226^ compensation, 226 > Assistant 2Veasicrer at Charleston, salary increased, 191 j Asylums, incomes of, exempt from taxation. 226 227 < Attorney General, not required to report to Congress claims / against the Confederate Stiles 176/ authorized to contract fjr the publication of theacts of Congress in thepublic gazette?, 194 > may allow such compensation as is equita- ble for pjbli^hiug tbe acts of the third session of. present Congress, 194 appropriations for his office, 19S, 200 5 Attorneys, appropriation for, 291 ^ Auctioneers, ) tax on 216> Auditors, \ appointment of a third ^auditor of the treasury, 173 5 his duties, 173 \ salary, 173 ' t bureau of Auditor established for trans- J Mississippi department. 230 I appointment of chief officers; his du- w, 230,231 \ B. Bacon may bo delivered as an equivalent for pork, when farmer not subject to bacun tithe, Bakers, tax on, Banker*, tax on, Banks, may give their depositors bonds authorized! by the act of February 17, 1864, in ex- change for their dt-.posits,. ..*..... depositors may receive amount of said bonds in treasury notes, may be employed as depositories, Beauregard, General G. ?'., thanks of Corgi ess, to, atid his command for tbeir defence of Charleston, Beeves, gross siile of, allowing certain deductions, taxed as iccome, 224 Billiard Rooms, tax on, 218 Binding, r.ppropriation for, 201 Board of Examiners. See Examining Boards may grant furloughs to sick and wounded soldiers in hospitals, 194 Bonds, bond required before puiting on board any ship, vessel, dec, any of the articles pro- hibited from exportation, «82 of military storekeepers. 204 required of overseers and agriculturalists exempted from military service, 213 of State tax collectors, 227 Bounty, to non-ct tnmissioned officers, musicians and privates, „ 211 Bowling Alleys, tax on,. .'. 218 Brewers, tax on, *. 217 Brokers^ taxon, 21S Bureau, of Conscription, appropriation for, 199 Bureaus, treasury note bureau to be organized 173 organization of auxiliary bureaus of War Department west of Mississippi river, 202 duties, „ 202 staff officers and clerks may be assign- ed to duty in said bureaus, 202 salans ablo to perform active service in the Cleburne, Major General Patrick R, field,... 212 thanks of Congress to, and his command,.. 242; . penal.y, / Commissary Department, Clerical duty, approp'riat on for 199 compensation allowed soldiers detailed for > certain clerical and other duties in, to be clerical duty, in Richmond, ,250 performed by persons unable to perform Clerks, / active sei vice in the field, 212 employment of, by agent of treasury de- { who may be detailed fur such duties,... 212 partment west of the Mississippi river ... 170 < Commissary General, their salaries, 176 J to provide for su.-tenance of prisoners of appointment of, for treasury note bureau,... 178 \ war 194 postmaster general may assign or appoint ; Commissary Stores, additional clerks; compensation, 184 i commissioned and warranted officers of the salary of cleiks in the office of any assist- J navy allowed privilege of purchasing,.... 191 ant treasurer or depositary.; 191 { Commissioner of Taxes, saiary of, in the treasury departmental Co- ; appointment of cbief clerk for his office; lumb'a, South Carolina, increased,... .191-192 i salary, ^227 may be assigned to duty in auxiliary bu- ; to devise the form of making returns, and reaus of tbe war department, west of tho } establish system for the assessment ai d Mississippi river, 202 j collection of taxes 229 salary, -03 t disbursing clerk in bis office to make pay- not to he liable to military duly, 203 } ments to referees and witnesses, 228 appointment of chief clerk fo» office of com- [ Commissioners missioner of taxes, 227 ', oatu required of commissioners under tho compons.tion 227 < impressment act, 192 appointment of, for tho two bureaus estab- < ower ofj to summona nd examine wit- lished in trans-M ssi>sippi department,... 232; nesses . .. 192 compensation 232 Z tQ fHrnish'statemen't'of value of prop- appointment providing for Ihe pay allowed free negroes and slaves performing of non-commissioned officers, &e., on de- duties with the army or in connection J alled or detached service, continued in with the military defences, 235 ; , " e i V. ""', }H i, ot third auditor of the treasury, l/o Collectors of laxes, j aet of 0ct . 13 . ls62 , increasing" tho pay of State and district collectors; how appoint- j certain officers and employees continued ed, 227; in force, 173 their general duties, 227 ; of agent of tbe treasury department west of bond, 227/ Mississippi river, and clerks in his em- oaih of office, 227 I ploymenf, 176, 184 district collectors to make out two general / of civil officers and employees in the Pres- tax lists 227' ident's office and in the executive and State collectors to prescribe the form, 228 { legislative departments, at Richmond, in- oompensation of district collectors, 228 I creased, 176 m»y compel attendance of witnesses, 228 f of the master armorer, at Richmond, 178 yi INDEX. Compensation, (continued.) of chief of treasury note bureau, of clerks and employees in said bureau, . .178- of agent of the post-office department west of the Mississippi river, and clerks, of officers and privates who hare perform- ed staff duty, ; of assistant paymasters of the volunteer Davy,. of tbe treasurer of the Confederate States,.. of assistant treasurer at Charleston of depositaries of the treasury, of clerks in the office of any assistant treas- urer or depositary increased salary allowed clerks and em- ployees of the treasury department at Columbia, South Carolina 191- for publishing the acts of ihe third session, first Congress *. for meat impressed for the am y. of clerks appointed or assigned to duty in auxiliary bureaus of the war department, west of the Mississippi river cf disablel officers, &c., retired or discharg- ed from the service, to continue t * the end of the war, cf military storekeepers. Of assessors of taxes in kind, cf the assessors of taxes, of district tax collectors, v cf chief clerk ot commissioner of taxes,...' of relerees under the '* act to lay taxes. *fce., of w trjessec under same act, of witnesses attending courts martial or military courts; by whom payment made* of route and special agents in tbe post-of- fice department may be increased, of chief officers of the bureaus in trans- Mississippi department, of clerks in said bureau, of two additional clerks for the navy de- partment cf officers and enlisted men of engineer troops, of public printer, of judges of district courts of Virginia,.... of soldiers detailed for clerical duty in Richmond, Comptroller, bureau of comptroller established for the trans-Mississippi department. appointment of chief officer. his duties,...' GiwfectioneT& f „07ipres$, vacancies in representation of any Indian nation in, how filled, as to elections for repretentatives in, from Missouri and Arkan.-as, £ee Elections, and, ITS, time fixed for meeting of next regular ses- sion, delegate to. from Arizona territory, to be elected to serve until his successor be elee'ed and qualified. contract for publication of the acts of Con- gress in the public gazettes appropriation fur pay and mik-jge of mem- bers payment of mileage and salary t • members elect of second Congress, 178 i;y 184^' ■i 185 185 \ 191 5 191 4 191 ) 191 j 192 194 \ 196 I > > 203 j 203 X 204 J 226 t 228 t 22S > l 1 .'7 22S ', 228 \ 230 > 230 \ 231 i 232 I 232 > 233 i 237 i 238 < 250 i 230 ', 230 5 230 : 219 ; i 172 ( 189 \ 178 I 191 194 197 i 203 \ Congress, (continued.) address to the people reported by joint com- mittee, adopted By Congress and ordered to be printed, with the names of the mem- bers 251 Conscription. See Army — Enrolment. Conscription, Bureau of, appropriation fur, 199 Conscripts, companies of engineer (roops may be form- ed or recruited from, 233 Conscript Service, persons not able to perform aet've service in the field not to be employed or retain- ed in the conscript service, 212 Consignees, additional oath required of, 181 Cooks, appropriation for, 199 Corporations, tax on, 221 Cotton, txportation of, prohibited 181 certain certificates issued by secretary of the treasury receivable in payment of ex- port duties on, 185 tax on cotton des royed by order of the government, remitted, 188 received as tax in kind 10 be d:stributed to agents of secretary of ihe treasury 225 appropriation for miking purchases of. 199 Counterfeit treasury notes, provision for the relief of public officers . against receipt of, extended 177 relief uf offi ers on account ol receipt or deposit of forced or counterfeit treasury nates,.., 229 Courts Martini, » sixty-fifth article of war relaiing to, amended 195 jurisdiction in cajses of drunkenness by of- ficers of the army, conferrelon general o urts martial...... 234 power conferred on, to summon witnesses,.. 229 Courts. See District Courts, appropriation for incidental and contingent excuses of, 201 Creditors, claims of certain public creditors may be paid in certificates of indebtedness, 208 transfer of certificates, 208 certificate exempt from taxation, 2C8 Crimes and Punishments, procuring, aidi- g and assisting persons to desert from the army 174 concealing or harboring deserters, 175 purchasing from a s ldier bis arms, equip- ments, rations or ciothing, or any prop- erty belonging to the Confederate States or any officer of soldier, jv 175 dealing in the paper currency of the United States ". 183 punishment of officers of the army convict- ed of drunkenness, _ 234 Crops, tax in kind on crop? taken or destroyed by the enemy, to be remitted,. 18S Currency, dealing in tbe paper currency of the United States, prohibited 1S3 prosecution of offender 183 forfeiture, fine and imprisonment, 183 INDEX. vii 190 190 219 Currency, (continued.) judges to give tbia aofc specially in ? charge to grand juries, 1S3 ? act uot to apply to persons acting in behalf of the government 183 j reduction of, -Z05-20S j •Custom House Officers, may seize goods imported contrary to law,.. 180 ' power given to collector to take into custo- dy curtain articles, the exportation of which is prohibiied, ; 182 > not to permit the articles to be removed jl until bond shill have been given,.,.. 182 jj powers conferred to be exercised in jj conformity to instructions, 1S2 ,' D. Davis Guards, thanks of Congress to, for the defence of Sabine Pa. s, Texas, 242 Sealers, tax on dealers in liquors, 216-217 retail dealers, 217 wholesale dealers, 217 Deceased Soldiers, final statements of deceased soldiers to be obtained from the officers in command of companies, by State agents,.". whero such statements to be filed, Dentists, tax on, , Departments. See the several head*, salaries of civil officers and employees in, at Richmond, increased, Depositaries, of treasury; salaries increased, Depositories, may be increased,....". banks of the States may be employed as depositories, Deserters, procuring or ass istin g persons to desert from the army or concealing or harboring de- serters; how punished, Detailed Service, pay of non-commissioned officers, musicians and privates employed on detailed or de- tached service, continued, Detailed Soldiers, compensation of, performing clerical duty in Richmond, daily wages of, not liable to taxation as in- come, Details, detail of field officers aB members of mili- tary courts, .... bodies of troops or individual between cer- tain ages may be detailed to perform du- ties as provost and hospital guards, clerks, Ac, President may detail artisans, mechanics or persons of scientific skill, may grant details in certain case?,...... secretary of war may exempt or detail per- sons on account of public necessity and to insure production of provisions, may grant details to overseers, farmers I orplanters 214 ( compensation of soldiers detailed for cleri- ? cal duty in Richmond, 250 ' 7 175 172 j 250 251 183 212 212 215 214 I D gesl of the Laws, con mittoo on printing to havj printod for the u?o of Congress, Jjesicr and Broiia- well's digest of the law> of the Confede- rate States 1RJ appropriation for preparing the uigest, 187 Diplomatic Books, appropriation for the purchase of,.. £00 Disabled Officers, etc., to be retired or discharged from their res- pective positions .... 203 rank and pay to continue to the end of tie war £03 examination before medical examining board, 203 certificate of disability required, . 2"3 further examination, periodically, "03 board to report to secrotary of war,...,. £03 on failure to report to board, pariy liable to conscription, 2$3 what duty may be required of persons re- tired or discharged, £03 when relieved from disability restored to duty in their several commands, 203 vacancies caused by retirement of officers, how filled, 203 Discharges. See Furloughs mps may be he;d 174 '■ oaths of judges and clerks, by whom ad- ministered, 174' oath of persons concerned in holding such election 174 j In Arkansas, $ for representatives in Congress to bo by general ticket, 189 (governor to commission the persons reeei*-- j ing the highest number of votes, ISO \ special election to supply vacancies in rep- \ resentation, 1S9 } t when to be held 189 j when gener.il election to be held 1S9 \ by what officers general and special elec- / tions held, 189 how conduced 189 who entitled to vote and at what p'aces,.... 189 / when ciiizi-ns allowed to vote at any place / of voting in said. State or in the camps of the army 189 { judges and clerks to be appointed to open ! / and hold elections, 1P9 ) poll-books and returns 190 ' forwarding of returns of elections, li.Q \ elections prevented by public exigencies, J when to be held, 190 poll-books and returns 190 I oaths of judges and clerks; by whom ad- j m : nistcred, 190 > nature of oaths, 196 I Engineer Bureau, . i officers in charge of, to prescribe the num- / her, &c, of wagons, pontoons, &c, for engineer troops 233 j Engineer Corps, f appointment of additional number of ofli- j cers id ?04 number ot officers in each grade limited,.... 204 j officers of engineer corps and of engineer \ troops, of equal rank, may be trausferred, 234 ' } Engineer Department, ) appropriation for, 199 J Engineer Tfttvps, \ two quartermaster sergeants allowed each j regiment of, 204 ' Engineer Troops, (Continued ) companies of, to bo organized, 233 how loDg to serve 233 may be formed from consejipts ai.d volun- teers, 233 of what persons each company to consist,... 233 commissio ed officers 233 vanancies in companies how tilled 233 companies organized into regiments 233 field and stafi' officers. 233 original vacancies in legimeuts tilled as in companies 233 rontoniers 233 certain vacancies' nllid by pit motion iic- coruing to seniority, 233 appo ntment if field officers. 233 monthly pay of officers and of tn listed men, 233 engineer bureau to prescribe the number, &c., of wagons, pontoons, &c 233 mounted engiteer troops selected from cavalry; how organized. 234 officers of c gineer corps and of the engi- neer troops, of equal ran'-, may be trans- ferred, 234 Enrollment, of persons between the ages of 17 and 18, and 45 and 50, 211 person failing tn enrol himself placed in tLe service f<-r tte war, 211 such persons to constitute a rt serve for State defence and detail duty, 211-212 Ensigns, appointment of, for each regiment of in- fantry, 234 EUhnatcs, of in( ome and profits to be given ; what to set forth, 221 not to include product- ot'hind taxed iu kit-d, 221 reft rees to be selected where assessor i* dissatisfied wilh estimate, 222-224 to be made of value of neat cattle, horses, Ac, 224 of articles due as a tax iu kind 225 of incomes, Ac, and statements of taxes to •be delivered by assessor to collector of taxes and receipt taken, 226 estimate and valuation of property, coin, Ac, how made, 228 Evidence, auditor in trars-Mississippi Department to receive and file away evidence of claims against the Government, under the acrs of Aug. 30, 1*61, and March 17, 1862,231-232 Examining Boards, persons relieved or discharged from service on account of disability t - present them- selves for examination, and periodically Jor re examination before medical ex- amining boards, , 203 certificate of disability from board re- quired, 203 board to rtport result of examination to Secretary of War 203 Secretary of War to make rules tor the boird, 203 officers of the. army di.-charged from service entitled to trial before examining board,.. 232 Exempts, former exemption l».ws repealed 213 persons exempted from militaryserv.ee,.... 213 those unfit for m litary service, 213 Vice-President 213 members and officers of Congress a d the State Legislatures and certain other Confederate and State officers, 213 INDEX. IX Exempts. (Continued,) minister^ wf religion, 213 superintendents and physicians of asy- lums, 213 editors of newspapers and iheir im- p oyees , 213 public priuter and j .jti.ru y.n :u printers,.. 213 apo-hojarics, ™ 223 pbysicitus, 213 pros dents and teachers of colleges, schools, &G., 213 superintendents of hospitals, physicians ami nurses 21 3 overseers and agriculturalists, 213 Secretary of War may exempt or detail other persons on account of public ne- cessity nd to insure production of pro- visions, 214 in ly grant exemptions or details to overseers, firmers or planters 2!5 President and other officers and em- ploye s of railro nl eo npaiies, 214 contractors for carrying the ui ills and orivers of post coaches an 1 hacks. 215 President au horized to grant dctai s in certain case- 215 persons discharged from the army, where no disability now exist-, no longer ex- empted irrm ser/ice '. 211 no per.-on exajapted from mditiry strvi e by r.-ason of hiving furn she! a substi- ture, 172, 211 per -o us exempted on ace mut of religious opinions, 211 Secretary of War may exempt certain free negroes from duties with tue army or in connection with the military defence?,... 235 pers >os exempt from th ; payment of the tax in kind 223 Exportation. See Exports. Exports, exportation of cotton, tobacco, United States subject to fine, forfeiture J an I imprisonment, 183 5 penalty againsl ce tain officers for .employ- ing or ret lining in their employment persons able to perform active (service in . thefie'd, 212 J pen iky against dep trtmtnt or district oom- m tnder for failing to relieve such officers from duty and having them tried, 212-213 penalty against witnesses foi dis'bedtence of summons, 230 Florida, new post routes established in, 187 thanks of Congress to the oHic rs and men of the second Florida regiment, 240 Forage, ehtplains in the army entt'ed to forage for one horse, 175 what offieers enticb d to forage for only one horse, except when on field service, 193 received as lax in kind, under control of Secretary of War, 225 when Secretary of War in ay sell iho same an 1 pay the proceeds into the treasury, 225 Foreign Commerce. See Exports, ■regulations imposed upon ihe foreign com- merce, 181-183 Foreigners, on what incmos taxed, 221 Forfeitures.. See Fines, Forfeitures and Penalties. Forgery and Counterfeiting, exieusion of the provision for the relief to public officers ag .inst the receipt of coun- terfeit tre t-ury notes, 177 relief of officers on account of receipt or deposit of forged or counterfeit treasury note', ,;.. 229 Forrest, General N. B , thanks of Congress tj, 250 Free Negroes, male free negroes and other free persons of color held liable to perform duties \vith y the army or in couneeti'.n witti tbe military defences 235 rations clothing and compensate a, .235 who may be exempted, 235 impressment of, authorized, 236 to be in equal ratio in same locality, 236 INDEX. Appropriation for fuel for steamers, navy yards and stations, for pot-t-orfice building, Richmond city, allowed c<,mmir6i"ned and warranted offi- cers of the navy Furloughs and Discharges, way be granted to sick and wounded sol- diers m hofpials : for what time, G. Hospitals, (continued.) J what hosjjilal accommodations allowed sick 209 J and wounded 243- 20 L '/ incomes of, exempt lroni taxation, 226-227 J Hotels, 191 } tax on 217 j House of Representatives, appropriations fur, 197, 19& 194% • I. President may appoint oae general foreom- 2 mand of traDS-Mississippi department,... 195 \ taay appoint lieutenant generals for the I; . command of any one of the milit ry de- |> pertinents, .*.. 195 / bow long to bold their rank 19J / when to resume their former rank, 195 / Georgia, lpw post routes established in, 186 £ Georgia Troops, thanks ot Congress to. : 2J6 f to third Georgia regiment, 244 \ Govornment, j appropriations for the support of, for tbe 5 fiscal y trending June 30, l$G4,..197-2u2, 234 \ Grand Juries, J aotfco prohibit dealing in the paper currency / of the United States to be given spec- j tally in charge to, 183^ Guards, l t duties of provost and hospital guards to bo \ performed by persons unable to perform X tictive service in tbe field, 212 J who may bo detailed for such duties,... 212 J H. Habeas Corpus, privilege of writ of, suspended; in what J eases, 187-188 J President to cause proper officers to inves- < tisjate the cases of persons arrested, 188 / d 1 siring the suspension no officer compelled, i in answer to t^ewrit, to appear in person / ot to return the body of any persun de- i taiaod by him, 189 j upon tbe certificate of the officer that such* \ •person Is detained by him as a prisoner, J further proceedings under tbe writ to J coi8l>, 189 < tow long act to continue ia force, 189 ] Hart's Battery, } thanks of Congress tn, of Hampton's legion, I fiouth Carolina^ volunteers, 245 { Hogs, account of slaughtered hogs to bo exhibited f to assessor , 224 i b?.con may be delivered as an equivalent j for pork, 224 \ Horses, 1 Appropriation for horses killed in battle,..,. 199 i tax on 224 J UofspitolSf <; period of disability wbt h entitles sick and jj wounded soldiers in hospitals to fur- jj koghs, extended to sixty days, 194 *J fvrlougUs may be granted for same time,,.. 194: -' Importation:. See Imports. Importers, additional oath required of,,. „ 181 Imports, importation of certain articles specified in ' schedules A. B. C. D. and E. of the act of May 21, 1861, prohibited 179 manufactures of metal designed as orna- ments, not admitted,...,, 180 maximum foreign prices to be prescribed, at and within which importations of goods made of cotton, wool, flax, Ac, Dii'y be made, 180 importation for the use or account of the C. S. or either of them, to be without res- triction, 180 act not to apply to articles shipped before March 1, 1864, arriving after that day,... 180' articles imported in violation of the aot and tbe sbip, vessel, &c. f iu which import- ed, forfeited, 180 owner to forfeit and pay double the" value of such articles 180 penalty for importing or lauding any of the urtictes prohibited omitted in the mauifest or entry, or without permit, 188 officers of the customs may seize goods im- ported contrary to the act 180 penalty for concealing or buying any Buch goods, 180 additional oaths required of masters of vessels, importers, consignees or agents 180-181 penalties and forfeitures, how sued for and recovered; how mitigated and remitted,.. 181 Impressments, Of Property Generally, property impressed for public use to bo paid for at time of impressment according to valuation, unless appeal betaken, 192 officers making the impressment to indorse on the appraisement his approval or dis- approval thereof, , 192 may appeal from decision of appraisers, 192 judgment of commissioners to be final, 192 during peodencv of appeal property to be held by the officer 192 right of appeal to owner of the property,... 192 power of commiss oners to summon and examioe witnesses, 19? to furnish owner an^ impressing officer with statement of value of property impressed, 192 oath of commissioners, 192 what slaves not to be taken tor public use - without consent of the owner, 192 no affidavit required of owner that pr per- ty was raised or purchased by him for his own use,.... 192 impressment not ulluwed f .r the use of-con- tractors with the Government 193 no apppeal allowed impressing officer from decision of local appraisers, 193 INDEX. XI Impressments, (continued.) , Of Meat. when impressment of meat for the use of the army may b^ made, 196 just compensation to bo made 196 power to dirtcr. such impressment conferred on Secrcary oi W. r, 196 to what extent he may reduce (he supplies of individuals, 41 196 how to exercise the power, 196 notice to owner of meat, 196 service of notice, 190 on service of notice owner to hold the meat subject to the claim of the Confederate States i 196 compeosation, 196 when possession to be delivered to the im- pressing officer, 196 quantity of meat and just compensation for tho same, how ascertained, 196 assessors to be appointed, 196 their duties, 196 their decision conclusive, 196 when assessors disagree a third person m iy be appointed, 196 certific ite requi ed of impressing officer in caSe of impressment,... 196 tile certificate made evidence of claim against the Coufederate States,: 197 by whom claim to be paid, 197 Of Slaves and Free Negroes. of slaves to perform duties with tho :irmy or in connection with the military defences of tho country, 235 rations and clothing allowed, 236 value of slaves' to be paid in the event of their loss, 236 when slaves not to be impressed 236 free negroes to be fir?t impressed, 236 how many staves liable to imorefement, 236 " o'rditaU«w:v| 236 ibipr.dSfmeuts to Ue in equal ratio in same localily, Incomes, when to be assessed, deductions allowed from, 220 tax on, dividends to stockholders of joint stock companies not to be estimated as a part \ of their income , 221 ' estimate of, to be given in; what to set ( forth, 221 not to include products of land taxed in kind, 221 I estimate of, to be delivered by the assessor '' to tlie collector and his receipt taken, 226 \ of hospitals, asylums, churches, Ac, ex- I empt from taxation, .-.. 227 ' on whatincome foreigners taxed, 221 / gross sale of beeves allowing certain de- '/ ductions taxed as income 224 j daily wages of detailed soldiers and other / employees of tho Groverome- t not liable / to taxation as income, 251 J Indian Affairs, i appropriation for, 199-201 t Indian Nations, > vacnneies in representation of, in Congress, J filled by special election, 172 ? appropriation for Cherokee Nation, 175 / for interest due Choctaw Nation, 235 J Infantry, \ appointment of ensign for each regiment of, 234 / Inns, | tax on, * 217 Invalid Corps, I disabled officers, non-commissioned officers, musicians, privates arid seamen to bo re- lieved or discharged from their .'espoetive positions 203 \ rank aDd pay to ooutiuuo to the end of the war 2,03 Al examination befure -medical examining ^ boards 20* > certificate from board of disability required, 203 | persons retired or discharged to i resent themselves, period cally, for further ex- amination, 203 ) board to report result to Secretary of War, 20$ | on failure 10 report to board, party liable to conscription, 203 J what duty may be required of porsons re- tired or discharged,^ >.. 203 J when relieved from disabi ity to be restored I to duty in their commands, 203 / Secretary of Wur to make rules for the medical examining board?, 203 / vacancies created by retirement, of officers, how filled, 203 ) ) Joint Stock G'ompa?iies, \ tax on, 221 ) Judges. \ may be assigned from one military court to another, 173 f f when field officers may be detailed as j udges \ of military courts, 183 ', to give specially in charge to grand juries the act to prohibit dealing in the paper currency of the United States, ?1S3 1 of military court in north Alabama to give noiiee of time and place of holding eo'urt, 186 appropriation for, 201 salaries of judges of district court of "Vir- ginia, 238 ', Judicial Divsians, j! county of Noxubee, Mississippi, attached to southern judicial division in said State,... 204 \ salaries of judges of district court of Vir- ginia, 238 J Jugglers, j tax on, 213 \ Jurisdiction, exclusive jurisdication conferred on the district courts of all actions that may arise under the act to impose regulations upon the foreign commerce, for the re- * covcry of fines, forfeitures and penal- ties 182-483 of military court established in north Ala- bama, 186 of miliary courts where two or more army corps are united in the same army, 194 of military courts extended to all offenders below the grade of Lieutenant General,.. 195 Justice Department, appropriations for, '. 198, 200-201 Lamar, Colonel T. O., ■- thanks of Congress to, and his command,... 241 Landlord and Ttnant, when landlord or lessor released from tho obligation to include rent in kind in his income, 224 Laundresses, appropriations for, , 200 xu INDEX. Laws of the Confederate Stales, apt of May I. t86 he adv. riis d in the newspapers, and publisbe I in general orders, 208 f rnaer iaws granting t xemptons f. om uiil- i:ar- service, n pealed 213 act of June 3 ', 1864, increasing compcusa- tion of civil officers aud employees in- executive and legislative dei artuients, at Richmond, construed io embrace soldiers detailed for clerical duty at Richmond,... 250 act of May I, 1863, allowing tax -payers to pa\ taxes in advance into the treasury, repealed, 20S Law^ ers, tax on. 219 Lee, General Robert &, tbankd of Congress Io, and his command,... 237 Legislative Department, appropriations for, 197, 198 faster and Rromwll, digest oi the laws of the Confederate States j prepared by them, to be printed for the j use of Congress, 187 appropriation to, for preparing the digest,. „ 187 Liquors, tax on 216-117 Lists. Sop Estimates. Livery Stable Keepers, tax on • 2 IS Lomax's Cavalry Brigad*, thanks of Congress to, 24G Longstrert, Lieutenant General, thanks of Congress to, and his command,... 250 Louisiana, new pt. st mutes established in 1S7 thanks of Congress to the Louisiana troops in the army of Tennessee, 240 J Luxuries, ) act to prohibit the importation of, or of ar- ticles not necessaries or of common use, 179-181 M. Mail Routes. See Post Routes. Mails, contractors and drivers of" pnFt coaches and backs for carrying the inn ils exunpted from militarjtfcrvice, 215 Manufacture*, certain manufactures not to be imported, 179-180 income derived from, su' ject to taxation,... 220 deductioi 3 allowed from the income, 220 tax imposed on, 220 Marine Corps, appropriation for, 200 Marshals, appropriation for, -. 201 Ma sters of Vest> els, additional oath required of, 180 Motions, appropriation for, 200 Me Clung s Battery, thanks of Congress to, 2-13 McGowavxs Bngade, thanks of Congress to, 249 Meat, as to impressment of. for the use of the army. see Impressment*, and, It 6—197 Mechanics, products of their own labor sold, exempt * from taxation. 217 Medical and Hospital Supplies,. appropriate for, 200 Medical Department, appropriation for, 199 Merchants, tax on, 217, 218 Messirhgeis, appointment of, for treasury note bureau,... 178 their salaries, 179 appropriations for, 197-200- Metal, manufactures of, designed as ornaments not to be imported, * ISO Mileage, appropriation for milenge of members of Congress^ 197 payment of, to members elect of i*econd Congre s, 203 Military Courts. President may assign judges from one mili- t. try court io auu her, 178 detail of ticld officers as members of, 183 President authorized" to estubli h a mili- tary court in Norih Alabama 1SG jurisdiction, ib6 judges to give notice of lime aud place of holding courts,..., 180 whon court to cease to exist, 186 may be appointed for divisions of cavalry in the field, and for each Statu withiu a military department, 193 organization, powers aud duties, 193 appointircnt of members 193 proceedings and jurisdiction of. where two or moro army corps are united in the same army 194 transfer of members and officers of mii.tary courts, 195 jurisdiction of, extended to all ulUnders below ihe grade of lieuun nt genera!,... 195 power conferred on, to summon witnesses,... 229 INDEX. xni Military Conrls, (Continued.) jurisdiction of, in cases of drunkenness by offireis of the arm}, 234 Military Hospitals. appropriation for -00 Military Dipaitiiient. appoint of general for command of trans- Miss ssippi dep. rtment 19a nppo niumit of lieutenant generals for any of the militaiy dfpartmeLts, 195 Military Striate, persons liable to, not allowed to furnish substituios 172 no person exempt from military service by reason of having lurnithed a substiiute,.. 172 persons ixuupt from, fee Exempts. and, 211,213-215 wbeo offict-rs lnay he tiseba'ged from, 232 officers discharged from, for incompetency, inefficiency, &c, euiitled to trial before examining board, ; 232 Military Stores, exportation of, prohibited,.....' 181 Military Stortkeeprrs, appointment >t', 204 pay and allowances 204 bond, 204 Mississippi, new post-routes established in, 187 county of Noxubee, attached to southern judicial division division in said S:ate.... 205 ■ thanks of Congress to t*nth Mississippi regiment 243 to sixteenth regiment, 244 to thirty seventh regiment, 251 Missouri, as to election of representatives in Con- gress, in tbc State of, see Elections, and, 173-174 Molasses, exportation of, prohibited, 1S1 Mules, tax on, 224 Musicians, retirement and discharge of disabled musi- cians, 203 N. Navy, ration?, quarters and fuel, or commutation therefor, allowed commissioned and war- ranted officers of the navy 191 navy t.fficers allowed privilege of purchas- ing commissary and quartermaster's stores, J91 commissioned officers allowed rations, 193 as to retirement and discbaige of disabled seamen, see Invalid cwjjtf, and, 203 appropriation for payment of allowances to officers of the navy, £35 Navy Department, appropriation for, 19S, 200 two additional clerks to be appointed for j their salaries 232 Navy, Secretary of the cer'ain bonds issued to, on'being cancelled abroad to be substituttd by other hoods of like character 173 appropriation for his office, ,.198,200 Navy, 1 Secretary of the, (continued ) to cause tho act of Febru-iry 17. l.°G4, to reduce i ho currency, to be published in general orde s, 203 to appoint two i.duiiiunal uleiks for ihe Navy Department, 232 Naval > tores, exportation of, prohibited <- 1 SI appropriation for inakiug puioh.ites of, 199 Necessities and Exigen 'den, appropriation lur, ^ 200 North Carolina, new post-routes established in 1 SG-1 S7 thanks of Congress to tr .ops from, 239 to the twenty-eghth and thirtieth regi- ments , 244 to the fifteenth, twenty-seventh and thirtieth regiments, 247 to tha fifteenth and twenty-seventh. Cooke's b.igade 247-248 to the tkirty-soventh regime.. t, 251 Nurses, apppropriation for, 199 0. Oaths, of persons holding ejections for representa- tives in Congress, in Miss* uri 174 of persons holding similar elections in Ar- kansas, ... .'. '.?.... 190 additional oaths required of masters of ves- sels, importers, consignees or ag.nts, ISO, 181 of commissioners under toe act to regulate impressments, 192 of asse-sois of t»xes in kind,. 22G of State tax collectors, 227 Odium, Captain, tbanks of Congrcsa to, and his command,... 242 Officers. See Compensation. act of May 1, IS63, providing for the pay of non-commissioned officers, &u., on de- tailed or detached service, continued in force...- 172 third auditor of the treasury to be appoint- ed, 173 act of ct. 13, 1862. increasing p<*y-of cer- tain officers and employees, continued in force, 173 appointment of agent of Treasury Depart- ment west of the Mississippi river, and clerks, 1C6 increase of salaries of civil iffieers and em- ployees in the Executive and Legislative Departments, at Richmond, 176 provision for the relief of. against receipt of counterfeit treasurv notes, extended 177 appointment of chief of treasury note bu- reau, 173 e'erks and messengers, 178-179 officers of the customs may seize goods im- ported contrary to law, 180 power given to c Hectors and otiher officers to take into their custody article?, the ex- portation of which is prohibited, 1S2 detail ef field officers as members of mili- tary courts 185 appointment of agent of Post-office Depart- ment west of the Mississippi river, 184 to investigate the cases of persons arrested or detained, - 188 xiv INDEX. Officers, (continued.) > Pape- Currency, not compelled in answer to writ of habeas ', dealing in paper currency of the United corpus to appear in person or return the ', States prohibited, 183 body of any person detained, 18S-1S9 j prosecution of offender 183 allowances of rations, quarters, fuel, &c, to % forfeiture, fine and imprisonment 183 commissioned and warranted officers of j judges to give this act specially in the navy,..'. 191 ( charge to gand juries, 183 appointment of general for command of > act not to apply to persons acting in trans-Mississippi department, 195/ behalf of the Government, 183 appointment df .lieutenant generals for auy / „ ,. „ 6f the mi itary departments, _ 195 \ P^hsan Rangers ■ htrw long to hold their rank and when act of ^ 21 > li63 > organizing bands of, to resume former rank, 195 ? repealed 202 appropriation to pay increased salaries uf < act,D S as regular cavalry continued in ser- officers 197-200; vlce a * such,... „ 202 as to retirement, and discharge of officers, J reorganization of, 202 nori-comm ssioned officers, &c, on ac- ', Secretary of War may exceptfrom the oper- count of disability, see Invalid Corps, J ptions of toe ac companies serving with- an( j ■" J 203' in the lines of the enemy, 202 promotion of officers and non-commissioned /Passports, ..,,.,„ officers for distinguished skill or valor,... 204 ' allowed officers appointed by the States for appointment of additional number of offi- communioatiEg with and perlecttng re- cers in the engineer corps, 204 \ cords concerning its troops, 190 quartermasters and commissaries and cer- \ Pawnbrokers, tain other officers not to employ or retain £ tax on > **' in their employment persons able to per- I Paymasters, form active service in the field; penalty, 212 < appointment of, for voluntary navy 185 duty of department or district com- \ H0 person liable to military duty to be mander to relieve such officer from ? appointed, 185 duty and have him tried ; penalty ? monthly pay, 185 for failure, ' 213 / act not to apply to persons sent abroad appointment of, for the bureaus of the trea- i as assistant paymasters or to disburse sury established in trans-Mississippi de- ', funds in purchase, Ac, of vessels,... 229 partment, 230 \ Peddlers, when officers of the ariny may be dis- j tax on, 219 charged from service, 232 \ Pee Dee Artillery, officer discharged entitled to trial be- / ,. , « „ . «, A f . . ° , , „«(, / thanks of Congress to, „ 249 fore examining board 232/ fa ' officers of courts answerable ior all things > Penalties. See Fines, Forfeitures and Penalties. required in order to the assessment of , j Photoqraplurs, property, &c, und^rtheir control, and the ( , 910 taxes thereon, 226 \ tax * n > zlv of engineer corps and of the engineer troops, / Pliyeicians, of equal rank, may be transferred 234 1 appropriation for, 199 field and staff officers of engineer troops,... 233/ tax on, 219 appointment of ensign for each regiment of '/Planters, , infantry, '. 234 i as to tax in kind on, see Taxes, and,. ...222-225 Offices. i Pleadings, act of May 1, 1S63, stating who are eligi- i in aofeior - s against revenue officers or their . ble to office under the "act for the assess- / a S ents «"»*er the act imposing regula- ment and collection of taxes,' not to ap- i tlons " P °, n . the foreign oommeroe > the y „„.. ply to State collectors, 205 ', ma y P lead the general usue, 182 Ordnance Bureau, ', Poague's Artillery Battalion, persons able to perform active service in \ thanks of Congress to, 24S the field not to be employed or retained / Pontoniers, in, 212 / two companies in each regiment of engineer Ordnance Department, ] troops to be assigned to duty as ponto- < appropriation for, 199 i mers > Z3S dutits of clerks, agents, emyloyees or la- < Postal Service, borers in to be performed by persons un- / appropriation for, £01 able to perform active servico in the 6eld, 212/ for transportation of mails, 201 who may be detailed for such duties,.. 212 i. postmasters, 201 Ordnance Stores, I post-office clerks, 201 appropriation for ordnance and ordnance 2 shi P» steamboat and way letters, 201 stores, 200/ adverting, 201 mailbags, 201 < office fun iture 201 -p < blanits aid printing, 201 ■*■• 5 wnpping paper, 201 ? mail bags/keys and stamps, 202 / mail di-pr. dations and special agents,.. 202 Paver, / misccllant ous payments, 202 appropriation for,.,...... ........... '. 201 '/ postage stamps, 202 INDEX. xv Postmaster General, with what powers he may invest agent of post-oflice department, west^of the Mis- sissippi river, 184 may order transfer of funds from the office of the agent of treasury department west . of said river, to postmasters, ,. 1S4 may appoint additional clerks, 184 to make rules to carry into effect the act to auth >rize the appointment of agent for post-office department ,, 1S4 appropriations for his office, 198 may increase the pay of route and special agents of post-office department, ■Post- Office Building, appropriation for balance due for altera tious, &c, of post-office building in Rich mond city, „ , Post-Office Department, appointment of third auditor of the trea- sury for, „. , _ as to appointment of agent of, west of the Mississippi river, and his powers and duties, see Agent of the Post- Office De- partment, and,... 184 201 230 201 173 President of the Confederate States, (continued.) may fill certain vacancies by promoting of- ficers and privates distinguished for skill or valor, £04 may detail artisans, mechanics or persons of scientific skill, , 312 authorized to grant details in certain other • 'j , xBases, 215 1 to appoint the chief officers for the bm eans ' of auditor and comptroller, respectively, established for the trans-Mississippi de- partment, rft- 230 to appoint ensign for each jegiment of in- fantry,... „ 234 j President's Office, salaries of officers and employees in, in- creased, „.«.„. : 176 l Prices \ secretary of the treasury to ■prescribe max- imum foreign prices at, and within which ! importation of goods made of cotton wool, &c, may be made, „. iso \ Printing, appropriation for, 201 appropriation for, "Z.."'...........'i9S 201 \ ' Pruoners °f W aT , pay of route and special agents in, may be' ' commissary general of subsistence' to pro- increased,.. 2"0 '/ vide for the sustenance of, 194 Post Quartennasters. Se7^^™""' . ^JWiation for sustenance of, ...' 199 Post Pontes, new pos post routes established in Georgia, 186 ' i North Carolina, i s g j in Texas,... "" ]g 7 \ in Mississippi, j§7 '/ in South Carolina and North Carolina*!!! 1»7 < in Louisiana, 187? in Florida, .."!!!!!L... "!.." 187 ' Potatoes, producers of sweet potatoes in the year \ 1863, authorized to make commutation by payment of the money value of the ' tithe thereof...... __ j^j \ President of the Confederate Stales, to appoint third auditor of the treasury,... 173 to appoint agentof the treasury department compensation of, who have pci formed staff *" utT > 185 •retirement and discharge of disabled pri- vates, see Invalid Co>ps. and... 203 promotion of, for distinguished skill or valor,..,.... „ 204 jfrivate secretaries, appropriation for private secretary of the President, .197, 199 west of the M ississtppi river, 175 may assign judges from one military court to another ] j*g to appoint chief of treasury note'bnreau'" 178 i may employ the military or naval forces to prevent violations of the act imposing j regulations upon the foreign commerce 183 toappomt agentof the post-office depart- ' \ ment west of the Mississippi river, 184 ' when he may issue commissions and "war" | rants to applicants for service in the vol- unteer navy, w -,o- authorized to appoint assietant' paymasters tor the volunteer navy,...:.. joe authorised to establish military"court" ; " of the Vice President...... .;, 157 Prizmg Depots, to be established in each -county for the collection and preservation of tobacco,... 177 Profits, when to be assessed,.. .. 220 tax OD,„„. , ....... 220— ^i^ estimate of, to be given; what to set, forth, 221 not to include products of land taxed in kind, ; _ 221 referees to be selected when assess'or'is not satisfied w th estimate, 222 if estimate contains only four-fifths or less of true amount, tax-payer to pay additional tax, _ 222 on flour, bacon, pork, &c, during "the" year 1862; tax on, ^ iir m 222 Promotion, officers, non-commissioned officers and pri- ', vates for distinguished skill or valor, 204 certain vacancies in regiments of engineer troops filled by promotion accordion to north Alabama, . .,".""■' l """" J " J seniority, °' 233 Mn» nm n » „#s *. ,_ "....... too ; Property. to cause proper officers to be appointed to investigate the cases of persons arrested or detained, ,„„ ( authorized to establish additional military ! 193 tax^on property destroyed by order of the Government to be remitted jgg tax if paid, to be refunded,...'!!!!!!!."!!! lag appropriation for property pressed into the service, Mississippi department, """.".*. °" 195 I *° r 1|:> - S of slaves, , ; .' ay appoint lieutenant generals "for "the ' Public Debt, command of any one of the military de- '/ appropriation to pay interest on 107 partments, -,„, ( D ,,. n . . ' xvl ppropriation for .... V.' '" \ll ^"f *"*& fi ' is < ' compensation allowed, 237 S courts ; may appoint general for command oftrans M:"°' may command of any one of "lie" military de- 199 202 XT! INDEX. Public Printing, Superintendent of appropriation tor his office....... 200 ' Punishments. See Crimes and Punishments. Q. Q uarterm asters, not to employ or retain in their employment persons able to perform active service in * the field.. „ • 212 penalty, 212 post quartermasters for the collection of ar- ticles in kind for the army, 225 for the duties of, nnder the act laying taxes, see Tu.>-e», and, ,..225-226 Quctrterm-istcrs Department, appropriation a for, 198 divided into two branches, one tor the collec- tion, and the other for the distribution cf the tithes in kind and for delivering cot- ton and tobacco to the agents of the Sec- retary of the Treasury, 225 Quartermasters Stores, commissioned and warranted officers of the navy allowed privilege of purchasing,... 191 £ Quarters, J p.llowed commissioned and warranted offi- i cers of the navy, ....... 191 { K, Kcmseur's B-iaade, f thanks of Congress to,..x «. 241 £ nations, commutation value of rations of sick and j wounded and of employees in the hos- j pitals. to be fixed 1S7 \ allowed commissioned and warranted offi- ! . cers of the navy, , 191 ( commissioned officers allowed rations, 193 i cne ration of tobacco allowed each enlist- ' ed man, 230 f allowed free negroes and slaves performing <■ duties with the army or in connection / with the military defences, 235 t Reeeipt* t { f :r estimates of articles due as tax in kind, 225 J fir articles delivered in payment of such } tax, 225-226 ) for estimates of income and profits, 226 j Records of Troops, \ aid given to the States in perfecting records ] concerning its troops,. 190 j Referees, \ selection of. in cases arising under the act > to pay taxes; their duties, 222-223 I compensation, ..,.». „ 223 I Registry, ) cf busine : s required in order to taxation ; j when to be made, ..„«.. 215 ( specific tax to be paid at the lime of regis- ' try, ... 216 J penalty on persons failing, to make, 216 ' separate registry to be kept for each busi- ( ness, „ ;1 ..„. 216 I in case of death or change of place new re- t gistrv to be made, „.... 216 / Rents, > deductions allowed for, in taxing incomes,.. 220 i Resolutions, j in relation to public printing 237 Resolutions, (continued.) of hanks to General Robert E. Lee, and' bis command, : 232" in relation to the war, ., 23& of thanks to Major Heros Von Borck, 238- ■ in relation to the salaries of the. judges of the district courts of the C. S. for the State of Virginia ..„,, 238 of thanks to the Tennessee troops who have re-enlisted for the war.... 239- of thanks to North Carolina troops,, 239- of ihank ^o the troops from the .State of L uisiaoa in the army of Tennessee, 240 of thanks to>the Alabama troops who have re-enlisted for the war, 240 of thanks to Certain Florida troops, 240 of thanks to the division commanded by M .jor General Rodes, 241 of thanks to Brig. General S. I>. Raoaseur's briga to of North Carolina troops for ten- dering their services for tbe war, 241 of thanks to Colonel Thomas G. Lahiarand tbe officers and men engaged in the de- fence • f Socessionville, 241 of thanks to Captain Odium, Lieutenant Dowiing, and the men under their com- mand, 242 of thanks to General Beauregard, -and the officers and men of his command, for their defence of Charleston, South Caro- . liua, 242 of thanks to Major General Patrick R. Cleburne and the officers and men under bis command fur distinguished service at RiDggold Gap. Georgia, Nov. 27, 1863, 242 of tbanks to the officers- and men of Me- Cluog's batery, 243 of thanks to the tenth Mississippi regi- ment, 243 to declare the meaning of '' An Act allow- ing ho-pital accommodations to sick and wounded officers." 243- of than'-s to the Virginia troops stationed Brewery's Bluff, 24$ of thanks to "the officers and men of the twenty-eighth and tbirteenih regiments of North Carolina troops, 244 •of thanks to the officers and men of the third Georgia regiment, 244 of thanks to the officers and men of the twenty-second Virginia regiment 244 of thanks to II art s battery, Hampton's le- gion South Carolina volunteers, 245 of thanks to the sixteenth Mississippi regi- ment, 245 of thanks to the forty-sixth and fifty-fifth regiments of Tennessee volunteers, at Mobile 245 of thanks to the soldiers. from the State of Alabama, who have re-enlisted for the war, „ 245 of tbanks to tho officers and men of the seventh and twelfth regiments of Virginia troops,! 245 of thanks to the officers and men of Lomax's brigade, 246 of thanks to the troops re-enlisting for the war from the State of Georgia, 24& of thanks to Commander John Taylor Wood and his command, for daring and brilliant conduct,...™ .„ 247" of thanks to the fifteenth, twenty-seventh and thirtieth regiments of North Carolina troops for their patriotic devotion in re- enlisting for the war. - 247 xyn Resolutions, (continued.) of thanks to tho enlisted men of Douglas' (Texas) battery, ; 247 J of thanks to the fifteenth and twent}-- seventh regiments of North. Carolina \ troops, Cooke's brigade, 247 j of thanks to the ninth Alabama regiment,.. 248 / of thanks to Lieutenant General E. Kirby j Smith, for the battle of Richmond, Ken- ? tucky, and to his lieutenants so special- ly commended by him, and to^all the offi- > - cers and soldiers of his command in that 5 battle, 248 of thanks to the officers and men of J Poague's artillery battalion, for re-enlist- J during tbe war, 249 £ of thanks to the Pee-Dee artillery of South j Slaves Sergeants, two quartermaster sergeants allowed each, regiment of engineer corps, 204 Sequestration, appropriation for commissioners under the sequestration act, clerk hire and contin- gent expenses, 201 Sick and Wounded, commutation value of rations of, to be fixed, 187 period of disability wbicb entitles sick and wounded soldiers in hospitals to fur 7 loughs extended to sixty days, 194 furloughs may be grante 1 for same time, 194 what hospital accommodations allowed to,.. 243 Carolina volunteers, 249 f of thanks to the officers and*men of Mc- ( Gowan'fl brigade, consisting of Orr's f rifles, the first, twelfth, thirteenth and fourteenth regiments of South Carolina $ volunteers, 249 ? of thanks to General N. B. Forrest aud his ' command, 250 ' of thanks to Lieutenant General Longstreet $ and his command, 250 £ construing an " act to increasing the com- pensation of civil officers and employees in the President's office and executive and legislative departments at Pviebmond, for a limited period," approved January 30, 1864, 250 '/ of thanks to Major General J. E. B. Stuart / and the officers and men under his com- ? r maud, 250 j of thanks to the thirty-seventh Mississippi \ regiment, 251 J in reference to the adoption and publica- ( tion of an address to the people of the \ Confederate States, 251 \ of thanks to the officers and men of the J thirty-seventh regiment of North Caro- > lina troops, 251 < explanatory of the act entitled " An act to \ levy taxes for the common defence and / carry on the government," approved / April 24, 1S63, 251 \ of thanks to tbe Surry Light Artillery, 252 i Rice, 5 exportation of, prohibited, 181 i Rodes, Major General, S thanks of Congress to the officers and troops ; commanded by, 241 I Route Agents, pay of, in post-office department, may be 248 i increased, 230 j s. Salaries. See Compensation. appropriation to pay increased salaries, 198 payment of, to members elect of second Congress 203 tax on, except of persons in the military or naval service, .*- 220 Schools, incomes of, exempt from taxation, 226-?27 Seamen, as to retirement and discharge of disabled seamen, see Invalid Corps, and 203 Senate, appropriation for, „ ...197, 198 appropriated for loss of slaves impressed by Confederate or State authorities, 202 negro slaves may be employed to perform duties with the army, or in connection with the military defences, '. ?35 rations and clothing, 235 wages to owners, 235 value of to be paid to tbe owners in the event of their loss or escape, 23 when services of, may be in) pre sed, 235 what number, 235 rations and clothing allowed, 236 value of slaves to be paid in the event of their loss, 236 when not to beimpressed, *. 23ft free negroes to be first impressed, 23G how many slaves of each owner liable to . , be impressed, ,. 236 credir. allowed, . 236 impressments to be in equal ratio in the same locality, *. 236 Smith, General E- Kirhy, thanksof Congress to, and his command for the battle of ftichmord, Kentucky, ... 248 special acknowledgment and commenda- tion, Soldiers, detailed for clerical duty, in Richmond, al- lowed the increased compensation of cer- tain civil officers and employees 250 daily wages ofj not liable to taxation »s in- come, 251 South Carolina, new po-t routes established in 187 South Carolina IVoops, thanks of Congress to Hart's battery, Hampton's legion 245 to Pee-Dee artillery, 249 to McGowan's brigade, ^ 249 i- Staff Duty, i compensation of officers and privates who have performed staff" duty, 185 i fflfl/ Officers, l may be assigned to duty in auxiliary bu- ,' n-aus of war department west of the Mis- > sissippi river, 202 > of engineer troops, ~ 233 J State Defence, \ persons enrolled between the ages of 17 and J 18, aad 45 and 50, to constitute a rosft ve for State defence, 211 X pay and allowances of troops for, 212 I State Department, \ appropriations for,- "3 98 ,200 j State, Secretary, of, « appropriation for his oflico, ; JS, 200 xvm INDEX. States, aid to, in communicating "with and perfect- ing records concerning its troops, 190 State officers, commissioned for the pur- pose, allowed passports and transporta- tion and to purchase supplies, 190 their duties, 190 what time allowed States holding treasury notes to fund the same, 207-20S what notes held to have beeia received by the States diminished by the amount of tax,.......'. 208 certificate of Governor conclusive, 20S each State to constitute a tax division, 227 Steam Cruisers, appropriat on for, 200 Stock. See Treasury Notes, Bonds, etc., Secretary of the Treasury to issue certifi- cates for the interest on the registered . - stock issued under the act of February 28, 1861 1S5 certificates receivable in payment of export duty on cotton,. 185 Stuart, Major General J. KyB., thanks of Congress to, and his command,... 250 Sub-Marine Batteries, appropriation for construction of, 200 Subsistence, allowed sick and wounded soldiers in hospi- tals, 243 commissary general of subsistence to pro- vide for sustenance of prisoners of war,.. 194 appropriation for, 199 ■ Subsistence Stores, appropriation for, 200 Substitutes, persons liable to military service not allow- ed to furnish substitutes, , 172 no person exempted from military service by reason of having furnished a substi- stute, « 172,211 Suits. See Actions. for the recovery of moneys improperly or fraudulently paid, 231 Supplies, appropriation for medical and hospital sup- plies 200 impressment of. See Impressments. Surgeons, ■ tax on 219 Surry Light Artillery, thanks of Congress to, 252 Sustenance, of prisoners of war, 194 appropriation for, 199 T. • Taxes, producers of sweet potatoes in the year 1863 authorized to make commutation by payment of the money value of *the tithe thereof, in lieu of payment in kind, 171 salt pork received in commutation for the tax in kind in bacon, 171 tax. in kind on tobacco to be 'collected by agents appointed by the Secretary of the Treasury, .' 177 tax assesors to transfer their estimates of the tobacco to the agents, and copy of estimates to produce loan office, 177 Taxes, (continued.) when and where tithes of tobacco to bs de- livered and in what order, 177 prizing depots of tobacco to he established, 177 statement of different qualities of tobacco,.. 177 assessment and delivery of one-tenth, there- of, ^ 177 tax on cotton or other property subject to taxation, destroyed by order of the gov- ernment to be remitted, » 186 the tax- if paid to be refunded 186 right of appeal of tax-payer to the Secretary of the Treasury, 186 tax in kind on crops taken* or destroyed by the enemy remitted, 186 facts tu be reported to State cullector, 1S6 where loss sustained prior to assessment • deduction to be in proportion to loss,... ISu" appropriation for pay- of officers*, Ac., and contingent expenses of collecting tax in kind 198, 19ft tax on treasury notes, ...205-207 principal and interest of the six per cent, bonds authorized by the act of February 17. 1864, exempted from taxation, 206 certificates of indebtedness to public credi- tors issued by Secretary of the Treasury under said act, likewise exempted from taxation, .-. 208 additional taxes levied, 208 on property real, personal and mixed, 209 on gold and silverwares and plate, jew- els, jewelry and watches 209 on shares or interests in any joint stock company, 209 on gold and silver coin, gold dust, gold or silver bullion, 209 on solvent credits, bank bills and other paper issued as currency, 209 on profits made in trade and business, 209 on liquors, flour, wheat, corn, rice, sugar, molasses or syrup, salt, bacon, Ac., 209 on money, gold, silver, foreign exchange, Ac., 209 on profits exceeding 25 per cent, made by any joint stock company, 210 exemptions from taxation, 210 property of heads of families, Ac., 210 of the widow of any officer, soldier, sailor, Ac, 21'* of officers, soldiers, sailors or marines in the military or naval service, 210 taxes reduced on property injured or de- stroyed by the enemy, or of which the owner has been deprived^ of the use, 210 when taxes for the year 1864, to be assess- ed, '. 210 when due and collected, 210 on incomes and profits for the year 1863 and 1864 ; when to be assessed and col- lected, 210 certain provisions of the tax act of April 24, 1863, as to tax on incomes, and on naval stores, salt, wines, Ac, suspended for the yearl864, 210 what not to be assessed or taxed as incomes under the act of 1S63, 210 tax on bonds of Confederate States not to exceed the interest, ." 210 what bonds held by or for lunatics exempt from tax % 211 business of any kind to be registered with- in sixty days after the passage of this act, and on the first January eaeh year thore- j after, 215 7" 3 * INDEX. xix Taxes, (continued.) specific tax to bo paid -at time of registry,.. 21 G c , defaulters to pay double, tax, 216 J when separate registry to bo kept, 216 \ in case of death or change of place, new X registry to be made, 216 \ . tax on certain trades, business or occupa- tion for the year ending December 21, 1863, and for each year thereafter, viz : bankers, 216 ) auctioneers i 216 ? wholesale dealers in liquors 216 retail dealers in liquors, 217? retail dealers 217 5 wholesale dealers, 217 j pawnbrokers, 217 j! distillers, 217 5 brewers, 217 j hotels, inns, taverns and oaring houses, 217 f brokers, 218 commercial brokers or commission mer- chants 218 tobacconists, 218 i theatres, 218 i circus 21S / jugglers, 21S i bowling alleys, 218 J billiard rooms,.., .' 218 \ livery stables, 218 \ cattle brokers, •. 218 ] butchers, 219 f bakers, 219 j peddlers, 219 apothecaries, 219 j photographers, 219 I lawyers, 219 physicians, : 219,/ surgeons, 219 i dentists, 219 confectioners 219 / persons registered and taxed on gross ? amount of sales, to make return thereof, 5 under oath, to the assessor, on I31 July, j 1863, 220 > when to pay the tax, 220 J penalty for default, 220 J on salaries, except of persons in the mili- tary or naval service, 220 / when all incomes and profits except sala- ' raies to be assessed, 220 / deductions allowed from incomes, to wit: from rents 0/ houses, lands, &c, 220 ; from manufacturing or mining business,.. 220 > from navigating enterprises, 220 / from boat or ship building, 221 J from sale of merchandise or other proper- jj • ty, 221 from any other occupation, profession or f! business 221 j incomes from other sources subject to no deduction, 221 < on incomes of foreigners, 221 'j on incomes generally, 221^ daily wages of detailed soldiers and em- t ployees of the Government not liable 1 to taxation as income,... 251 1 joint stock companies and corporations to \ reserve one-tenih of annual earnings, to ';■ be paid to the collector of taxes 221 ' proviso as to tax on their annuil earn- / ings, 221 all persons to give in an estimate of incomes J and profits ; what to set forth, 221} not to- include products of land taxed J in kind, 221 < Taxes, (continued.) when income tax to be paid, 222 referees to be selected when assessor is not satisfied with statement or estimate of in- come and profits other than products" taxed in kind, 222 their duties 222 certificate of referees conclusive against tax-payer, 222 if statement contains only four-Gfthsor less of truo amount, tax-payer to pay additional tax of 10 pur cent, on his income tax,....' 222 » assessor entitled to one-fifth of the 10 per cent, 222 assessor may administer oaths to refer- c s, 222 on profits on flour, bacon, pork, mate, 225 > cotton or tobacco to 'be distributed to ,> agents of Secretary of the Treasury, 225 '> forage and subsistence under control of I the Secretary of War. 225 £ when he may sell the same and \ pay proceeds iuto the treasury,.. 225 ? wool to be retailed by the quart armas- / ter's department, 225 ; in certain districts money value of ar- ;> tides may be collected, 225 5 receipt of quartermasters serving with i troops in the field, for tax in kind, £ good to producers against collection t of money value, 226 ? wueu post-quarterm>asiers may traus- ? j± fer estimates to district collectors, to ? be collected in money value, 226 ? > assessors of taxes to be appointed by the X . Secretary of War, '. 226 £ - their duties, 226 h number, 226 f oath, 226 t to bo distinct from assessors of money / tax, and under the control of the £ war department, 226 £ compensation 226 ? estimates of incomes and profits and state- act in force, "for what lime, 227 t each State to constitute a tax division, 227 i appointment of State collector..... 227 salary,.,. :.* "... 227 \ limitations of salaries 227 > duties, 227 \ bond, 227 I oath .*..... 227 ) when the lists required of tax payors to be I taken, 217 f two general lists to be made by dis- trict collectors, * 227 j State collector to prescribe tbe form,... 22S j assessors to deliver lists to district, col- ' \ lectors, 228 I penalty for failure of assessor to perform duties of his office, 228 j Taxes, (continued.) estimate and valuation of every article sub- jected to taxation, to be made at time of assessment, in Confederate treasury notes, 228 compensation of district collectors, 228 of assessors, 22S of referees, 228 how clniru of third party determined to property distrained for taxes, 228 Secretary of the Treasury may dispense with the use of individual lists, bills or statements, 229 Commissioner of Taxes to devise the form of making returns, and establish system for the assessment and collection of -taxes, 229 collector of taxes relieved from liability on account of receipt or deposit of forged or counterfeit treasury notes, 229 act of May 1, 1863, §42, allowing tax-pay- ers to pay taxes in advance into the treas- ury, repealed, , 208 tax on treasury notes, see Treasury Notes, Bond*, etc., a-d, 205-207 Telegraph Lines, appropriation for, 201 Tennessee Troops, thanks of Congress to, who have tendered their services for the "war, 239 thanks of Congre.-s to the forty-sixth and fifty-fifth regiments of Tennessee volun- teers, at Mobile, 245 Texas, now post-routes established in. 187 thankt of Congress to Douglas' (Texas) battery, 247 Theatres, tax on, 218 Tobacco, exportation of, prohibited, 181 received as tax in kind to be distributed to the agents of the Secretary of the Treas- ury.. J 225 enlisted men allowed one ration of tobacco, each, ■ 230 Tobacconists, tax on 218 Trades, Professions, etc., tax on, 216 Transfers, of officers of the engineer corps and of the engineer troops, of equal rank, 234 Trans- Mississippi Department, President may appoint one general for the command of. 195 appropriation for 1&9 two bureaus established tor — the bureau of auditor and the bureau of comptroller,... 230 appointment of chief officer for each b,.reau 230 appointment of clerks for said bureaus, 232 compensation ..230, 232 dutiesof ibe auditor. 231 to receive atid fi!e away tbe evidence of claims against the Government under tbe acts of Aug. 30, ISO I, and March 17,1862 231-232 duties of comptroller 231 suits fir tbe recovery of moneys im- properly or fraudulently paid, 231 accounts audited for this depaninent subject to revision, 231 accounting officers to furnish statement of accounts adjusted, 231 INDEX. xsi Trans-Misnsslppi^Dtpartmcnt, (continued. ) £ to perform all aets pertaining to the i adjustment of accounts, 231 '• appointment of agent of the treasury de- ;. partment west of tho Mississippi river,... 176 ^ powers and duties, 17G ''> salary. 176, 184 < to appoint clerks fur-tbe bureaus estab- ^ lished in the trans-Mississippi de- j| partment, - 232 i, appointment of agent of the post-office de- J partment west of the Mississippi river,... 184 ? salary, 1S4 I powers and duties; acts subject to re- ? vision, : 1S4 ; funds sub] ect to his draft, 185 I Transportation, \ allowed officers of the States appointed to J communicate with and perfect records ( concerning its troops, *. 190 ( Treasurer, I salary of, increased, ... v 191 > increase of salary of assistant treasurer at / Charleston, 191 ? Treasury, \ third auditor of, to be appointed, 173 > his duties and salary, „ 173 { increase of compensation to officers and K clerks, :191, 192 i depositaries of, to be divided into classes. i Commissions allowed to each cla.-s limited, 191 / accounts audited in the trans-Mississippi \ departraerjtsubject to revision of account- I ing officers of the treasury, 231 ? Treasury Ncte Bureau, j organized, 178 J duties, 178 X appointment of chief of, '. 17S ■', salary /l78 j duties, 178 \ clerks and messengers; their salaries,. 178-179 \ regulations for the government of, 179 > Treasury Department, ) appoiniment of agent of, west of the Mis- •} dssippi river, „ 176^ salary, 17G, 184 \ duties 176 * may employ clerk?; their salaries, 176 J regulations for tho government of I agent and clerks, 176 \ appropriations for .„ 197, 198 ? for treasury department west of the Mis- !> sissippi river, ;.... 199 ' increased s ilary allowed clerks and employ- > ees of treasury department at Columbia, J South Carolina, 191-192 j Treasury. JSfotes, Bonds, etc., > on cancellation abroad of certain bonds / issued to the Secretary of the Navy, f other bonds to be substituted, 173' extension of provision for the relief of pub- i lie officers from liability on account of the • \ receipt by them of counterfeit treasury > uo^es 177 Secretary of the Treasury to issue certifi- J cates for the interest on the registered \ slock issued under the act of Feb. 2S, f , 1861... , 185 certificates received in payment of the ( export duty on cotton, 185 j -■appropriation for engraving, printing, &c., ( ■ of, and for paper for the same, 197 ; Treasury. Note8*Bortds f etc., (continued.) holders of treasury notes above the denom- ination of $5, not bearing interest, allow- ed to fund the same in registered four percent bonds..., -. 205 issue of the bonds, 205 certificates may be issued till the bunds can be prepared, 20*5 boDds and certificates receivable in payment of public dues, £,206 treasury notes of the denomination of ■$100, not bearing interest and not funded, pease to be receivable ia pay- ment of public dues, » 206 tax on said notes 205 not exchangeable for the new issue of treasury notes 206 tax of 33^ i^ r cent, levied on all treas- ury notes not-funded or used in pay- ment of taxes.... 206 how collected, £08 said notes fundable in bonds, 206 when they cease to be fundable, ... 206 substitution and exchange of new treasury notes for the same; at what rate. 206 no treasury notes fundable- after Jan- nary 1,1865, 206 tax of 100 por cent, on all notes out- standing at that date • 206 after 1st of April, 1864, all authority faeretof re given to issue treasury a notes, revoked. 206 Secretary gf the Treasury authorized t3 issue new treasury notes after Apr. I 1st, .1864, 2C6 the new notes may be issued in exchange for the old notes; at what rate, 203 holders of certain notes may convert the same into call -certificates 206 isnie of six per cent, bonds authorized to an amount not exceeding $500,000,000.... 206 principal and interest exempt from taxation... 206 duties pledged for the pajment of interest, 207 sale or hypothecation of the bonds for 1 treasury notes « „ 207 bonds may be either registered or cou- pon "bnnds, and be exchanged for each other, _..„ 207 ^to b»- for $100 or some multiple thereof, 207 form aod authentication, ,... 207 principal &nd inlorest, when payable.. 207 call certificates made fundable and taxed a* the treasury notes into which they are convertible, .« 207 no call certificates to be issued till after April 1, 1864, , 207 banks of deposit may give their depositors the four per cent, bonds in exchange for their deposits,- ., 207 depositors may receive amount of said "bonis in treasury notes, 207 notes of the d nomination of $5 receivable in payment of public dues and fundable at par. until July I, 1864, east, and Oofc. lj 1S64, w.'st of the Mississippi river 237 tax of 33J- per cent, on said notes after that time, 207 ■fundable and exchangeable for now treasury notes, .,..«... ,, 207 XX11 INDEX. Treasury Notes, Bonds, etc., (continued ) State? holding treasury notes allowed until January 3, 1S65, to fund the same ia sis per cent, bonds,.'. .„207-20S what notes held -to have been dimin- ished, by the amount of the tax, 208 certificate of the Governor conclusive,. 208 treasury notes bearing interest at $7:30 on the hundred dollars, considered bonds,.., 20S Secretary of the Treasury may pay the de- mands of certain public creditors in cer- tificates of indebtedness, bearing C per cent, interest. 208 transfer of certificates,. 20S . certificates exempt from taxation, 208 Secretary uf the Treasury to issue to the holders of call certificates deemed to be ' bonds, bonis therefor under this act, 20S act of Feb. 17, 186% authorizing the issue of notes and bonds, to be advertised in the newspapers, 208 Secretary of TFar and Navy to publish it in genera} orders, „. 208 Treasury, Svcrciary of the, to issue bonds to Secretary of the Navy as a substitute for certaiu cancelled bonds,.. 173 to give directions to the agent of the treas- sury department west of the Mississippi river, and authorize the employment of clerks, „ „ 176 to appoint clerks and messengers of treasu- ry note bureau, 178 ■': to establish regulations for the govern- ment of said bureau, , „„._. 179 ■• to prescribe maximum foreign prices at and within which importations of goods made of cotton, wool, flax, Ac, may be made,.. ISO ! to issue certificates for the interest <>n the registered stock issuod under the act of Feb. 28,186;, 1S5 ' stuxy divide depositaries of the treasury into classes-, „ ... 191 appropriations fur his office 197, 19S authorized to issue 4 per cent, bonds for the funding of treasury notes, ., 205 \ authority hereto given to, to issue treasury notes, revoked, 206 may issue new treasury notes after 1st April, 1864, 206 also six per cent, bonds to an amount not exceeding £ .00,000,000, 206 may sell or hypothecate bonds fur treasury notes _ 207 ,■ may issue ceitificates of indebtedness to public creditors bearing sis per cent, in- terest, „ 20S authorized to increase number of depesito- | ries, 20S J to issue bonds for certain call certificates,... 20S \ to advertise in the newspapers the ''Act to reduce the currency and to authorize a new i-sue of notes and bonds," .. 20S 5 may dispense with the use of individual lists, bills or statements required of tax- payers, .„ „, 223 / emp'iwt'i'ed to relieve certain officers from. liability on account of the receipt or de- \ posit of forged or counterfeit treasury notes, 229 j Trial, officers of the army discharged from ?ervfce entitled to trial before examining board,.. 232 Troops, aid given to the States in communicating with and perfecting records concerning its troops, «...«... 190 v. Vacancies-, ■ in the representation of any Indian nation in Congress filled by special election, how election to be held and conducted, vacancies caused by retirement of officers, how filled, what vacancies may be filled by the promo- tion of officers and privates who have distinguished themselves for valoror skill, in c#mpanies and regiments of engineer troops; how filled, -., Ves. additional oath required of masters of ves- sels, .. ... vessel in which certain prohibited articles are imported, forfeited appropriation fur construction, equipment and repairs of, Viee President, appropriation for,....., „ Virginia, salary of judges of district courts of, Virginia Troops, thanks of Congress to, stationed at Drew- ry's riluff, 213- to thirty-second regiment, .._ — to seventh and twelfth regiments, to sixty-first regiment of infantry, to fifth regiment of cavalry, ; Volunteer Navy. when President may issue commissions and \ warrants to applicants for service in, appointment of assistant paymasters, monthly pay, no person liable to military duty to be ap- poiuted x _ Volunteers, companies of engineer troops may be form- ed or recruited trum Von Borck, Major Heros, thanks of Congress to, 172 172 203 204 233 180 ISC 200- 197 244 244 246 246 246 1S5 185 185 185 233 238 w. Wages, allowed owners of slaves performing duties • wi h the r.raiy or in connection with the military defences. « 235- daily wages of detailed soldiers and other employee* of the Government pot liable to taxation as income 251 War. sixty- fifth article of war, relating to courts martial, amended, _ „ 395 joint resoluiion in relation' to, 23S War Department, appropriations for, _ 198-200 organization of auxiliary bureau of, westof the Mississippi river 202 duties, 202 staff officers and clerks maybu assign- ed to duly in said bureau 202 salary 'of clerks 203 clerks not to bo liable to military duty, 21)3 INDEX. xxm War Department, (contiuucd.) assessors of taxes in kind under tho control - i, of tho war department, 226 \ Warrants, { distress warrant may issue to recover value '■ in money of tithe in kind, 224 j by wbom issued, 22-1 > by whom to be executed, 224? War, Secretary of, \ may transfer members and officers of mili- 5 tory courts 195 \ appropriation for his office,...-. 19S \ to make rules and regulations for the action ) of the medical examining boards, 203 ? tj cause act to reduce the currency, &c, to 5 be published in general orders, 208 \ may* exempt or detail persons on account of s public necessity and to insure the produc- ? tion of provisions, 214? may grant exemptions or details to over- seers, farmers or planters, , 214? to divide the service of the quartermaster's < department into two branches — the one ■ s for the collection and the other for the ! distribution of the tithes in kind, 225 \ forage aud subsistence under the control of, 225' War, Secretary of, (continued.) when ho may sell the same and pay the proceeds into the treasury, 225 to appoint assessor of taxes iu kind,... 226 may exempt free negroes from the perform- ance of duties with the army, or in con- nection with the military defences 235 may employ negroes for similar duties, 235 when he may impfoss the services of slaves to discharge such dutic3, 235 Witnesses, power of commissioners under impressment act to summon and examine, 192 pay of, where summoned by assessors of taxes, 225 payments to, by whom to be made, 223 power conferred on military courts and courts martial to summon witnesses,..*... 229 penalty for disobedience, 230 may be arrested and confined till they consent tO testify, , 230 allowance for attendance, 230 payment: by whom made, 2'iO Wood, Commander Jojin Taylor, thanks of Congress to, and his command,... 247 Writ, suspension of writ of habeas corpus, 187-18 in what cases, „ IS PEIVATE LAWS OF THE CONFEDERATE STATES OE PASSED AT TB^E FOURTH SESSION OF THE FIRST CONGRESS; 1863-4. arefallg collated totti) tf)£ ©riginols at KuJ)inonb . EDITED BY JAMES.M. MATTHEWS, ATTORNEY AT LAW, A»D LAW CLERK IX THE DEPARTMENT OF JUSTICE. TO BE CONTINUED ANNUALLY. RICHMOND: R. M. SMITH, PRINTER TO CONGRESS, 1864. LIST OF THE PRIVATE ACTS AND RESOLUTIONS OF CONGRESS. SUte of t!)£ iirst Congress of % tfonfctorate States. STATUTE IV.— 1864. PASS. Treasurer to pay George P. Evans and Company fur certain printing. An Act to provide payment for 'certain printing therein mentioned, done by authority of the two Houses of Congress. Feb- ruary 16, 1864, ch. 1 It Secretary of the Treasury to issue eight per cent, bonds to Alabama and Florida Railroad, Company. An Act to Authorize the issue of certain bonds for payment to the Alabama and Florida- Railroad Company of the State of Florida. February 16, 1364, ch. 2 IS Release to Livingston Minis of t»wn lot in Jackson, Mississippi. An Act for the relief of Livingston Mims. February 16, 1864, ch. 3 1 *. 14 Special covy-right to W. J. Hardee and S. H. Goetzel. An Act to grant a special copy-right to W. J. Hardee and S. H. Goetiel for Hardee's Rifle and Infantry Tactics. February 16, 1364, ch. 4 _ 14 PRIVATE RESOLUTIONS. ["No. 1.] Claim of Zedekiah Me-Daniel and Francis M. Ewxng to be adjusted at iht treasury. Joint resolution for the benefit of Zedekiah McDaniel, of Kentucky, and Francis M. Ewing, of Mississippi. February 11, 1864, IS [No. 2.] Major Henry R. Hooper to have credit at the Trtatury for treasury notes destroyed. Joint resolution for tho relief of Major Henry R. Hooper. February 16, 1S64 15- [No. 3.] Major W. JF. Haines to have credit at the Treasury for treasury notes destroyed. Joint reso- lution for the relief of W. F. Haines, February 16*1864,., .*...„„« , .- 1 PRIVATE ACTS OF THE FIRST CONGRESS OF THE CONFEDERATE STATES Passed at the fourth session, which was begun and held at the city of Richmond, in the State of Virginia, on Monday, the seventh day of December, A. D,, I860, and ended on Thursday , the eighteenth day of Fehruary, 1864. JBJFfERSON Davis, President. Alexander H. Stephens, Vice- President, and President of the Senate. Thomas S. BoCOCK, Speaker of the House of Representatives. Chac, I. — An Act to provide payment for certain printing therein mentioned, done by Feb. 15, 18(5-1-. , authority of lite two Houses of Congress. - The Congress of the Confederate States of America do enact, That Treasurer to pa; the treasurer of the Confederate States be, and he is hereby, authorized ? e 2 rge f P " Eva ? ! and directed to pay to George P. Evans & Company, of the city of Rich- ' ^ nt [' _ T mon'd, in the State of Virginia, the sum of "thirty-two hundred and eighty- four dollars and four cents, (£.3,284 04,) due according to contract made by the Joint Committee of the Senate and House of Representatives, "appointed to -investigate the administration of the Navy Department under its present head," which contract said committee were authorized by the said Houses, severally, to make. Approved February 15, 1864. ," Chap. II. — An Act to authorize the issue of certain bonds for payment to the Alabama Feb. 1(5, 18(54. mid Florida Railroad Company of the State of Florida. AVhereas, Iron was taken by the officers of the Confederate Government Preamble, from the Alabama and Florida Railroad Company (of Florida) and used for government purposes; And whereas, in the settlement for said iron, the price agreed to be paid was the market price at the time of seizure, May ninth, eighteen hundred and sixty-two : Therefore, The Congress of the Confederate States of America do enact, That Secretary of the the Secretary of the Treasury be, and he is hereby, authorized to issue Treasury to issue?, eight ner cent, bonds and deliver the same to said company, or its ^l Alabama' and authorized agent, in payment of the amount due for said iron ; the said Florida Railroad bonds to be dated and bear interest from the date of the seizure of said Company. iron,to wit : the ninth of May, eighteen hundred and sixty-two. Approved February 16, 1864. 9 14 FIRST CONGRESS. Sess. IV. Ch. 3, 4. 1864. Feb. 10, 1864. Chap. III. — An Act for the relief of Livingston .Vims. 3'rearable. Whereas, Livingston Minis, of the Quartermaster's Department, did pur- chase under order of the General commanding, in December, eighteen hundred and sixty-three, for a hospital, the property, in Jackson, Mis- sissippi, as follows, to wit : That certain tract of land or town lot in the said city on which the hotel known as the Dickson House is situated, being part of lot number one, square number one south, containing in- all about three acres, and that he caused the title to be made to the Confederate States of America, and did use the same for hospital purposes for the army : And whereas, the Secretary of War refused to confirm the said purchase for want of authority or to pay for the same, and the same was paid for by the said Minis under his contract : Now, for the relief of the said Mims — .Eeleaso to Liv- The Congress of the Confederate States of America do enact, That mgston Mima of a ]j ,.;„jj t t i t | e an j interest which the Confederate States acquired by said twn lot in Jack- ..,, f ,1 e ..... , ,■ , . . ^. . , J ., son Miss. htle to the property aforesaid is hereby released and quit-claimed to the said Livingston Minis. . Approved February 16, 1864. .Feb. 16 1864. Chap. IV. — An Act to grant a special copy-right to W. J. Hardee and S. H. Qoetzelfor Hardee's Hijie and Infantry Tactics. Special copy- The Congress of the Confederate. States of America do enact, That right to W. J. Har- w. J. Hardee, of "Georgia, and S. H. Goetz'el, of Alabama, or either of rioet7.ei n for Ear- tnenl i is hereby empowered and authorized to enftr and secure a copy- >iee's Rifle and In- right for the work entitled "Hardee's. Rifle and Infantry Tactics," for their lantry Tactics. joint benefit iii the form and manner now required by existing laws for securing copy-rights, in any district court of the Confederate States of America, and the copy-right so entered and secured shall be valid and binding in all the courts of the Confederate States. Hbcn to take Sec. 2. That said copy-right shall take effect only from the day of the <4reetandhow long record thereof in the district court, and shall continue in force fourteen k, continue. years from the approval of this act. Provided, nevertheless, That this act Proviso. t n i l ' > i i . . shall not be so construed as to have a retroactive operation, so as to pre- vent the sale of said tactics heretofore printed. Approved February 10, 1864. FIRST CONGRESS. Sess. IV. Res. I, 2, 3. 1864. 15 RESOLUTIONS. [No. 1.] — Joint resolution for the benefit of Zeclekiah McDdniel, of Kentucky, and Feb. 11, 1864. Francis il. Ewing, of Mississippi. -. Resolved by r the Congress of the Confederate States of America, Claims of Zede- TJiat the Secretary of the Treasury be directed to cause the claim of !^ a ^ s e jf" 1 ^ 1 ™ d Zedekiah McDaniel and Francis M. Ewing for compensation for having, by ^"be" adjusted™? means of a torpedo invented and used by them, sunk the steam gunboat the treasury. "Cairo," in the Yazoo river, on or aboufthe twelfth of December, eighteen hundred and sixty-two, to be "adjusted under the provisions of the act- entitled " A'n act to amend an act entitled ' An act to recognize the exist- ence of war between the United States and the Confederate Sta*Bs,' " approved April 21, eighteen hundred and sixty-two. Approved February 11, 1864. [No. 2.] — Joint resolution for the relief of Major Henry It. Hooper. Feb. 16, 1864. Whereas, Major Henry R. Hooper, Chief Quartermaster of the second Preamble, division of the army of the Mississippi, commanded by Brigadier Gene- ral John S. Bowen, immediately before the surrender of the city of Vicksburg to the enemy, destroyed the sum of ^venty-one thousand seven hundred dollars in Confederate States treasury notes belonging to the Government, to prevent the said Treasury notes 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 : Therefore, Resolved by the Congress of the Confederate States of America, Major Henry li. That the Treasury Department give the said Major Henry R. Hooper ^oop 8 ^^^"* credit for the said sum of twenty-one thousand seven hundred dollars ury f or treasury upon the settlement of his accounts as such quartermaster. Dotes destroyed. Approved February 16, 1864. [No. 3.] — Joint resolution for the relief of TV. F. Haines. Feb. 16, 1864. Whereas, W. F. Haines, Quartermaster of Major General Bowen's divis- Preamble, ion, immediately before the capitulation of Vicksburg was consummated, destroyed a large sum of treasury notes belonging to the Government to prevent said notes 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 : Therefore, Resolved by the Congress of the Confederate States of America, Major W. !'. That the Treasury Department give the said Major W. F. Haines, in the Hl l° es t ? llil,e a PTGQTC *Lt Tn6 rrG*is~ settlement of his accounts as said quartermaster, credit for the amount of ury f or treasury ' treasury notes beloaging to the Government, which he may show by satis- notes destroyed, factory evidence, to have been destroyed by him at Vicksburg, by order of Major General Bowen. Approved February 16, 1864.