WlfiST ifl RISf DKMOOEAT, ,OHAELOTTft ' JN C.
ACTS AND RESOLUIIOAS
Passed at the Fourth Session of the First Con
yress 1SC3, 1S61.
No. 32 J
An Act to proibibit ihe importation of luxuries,' or of
articles not necessaries or of common use.
The Coiii ess of the Confederate -States of America
do enact, That from Qi alter the first day of March,
1834 it shall not be iajul to import into the Confed
erate' SiuUs urty branxiy, wines, or other spirits, or any
oiLer article i-.-'eciSed iu schedule A of an Act entitled
"A: net i 'j p:oide revenue from commodities imported
from fcrc n countries," approved May 21, 1861, or
aaV'coy. wares or rnerchand!2 enumerated in sche
dule B ai'said net, except the follow ing articles: All
things icr medicinal purposes; camphor, refined; pick
les; molasses; pepper, pimento, cloves, nutmeg, cinua
raou. and all o-her spices: s-oap. castile, Windsor, and
all otln.r uiiet soaps: sugar ot' all kind; syrup ' iu
gar; galloons, laces, knots, stars, lassels, tresses, and
jwings of gold and of silver, or imitations thereof, in
ttnu'ed fcr uiiwc.-ruis of otli';;is In the military or naval
Service. .
Sec.' 2. Ad it shall noi b :v.-f;il import the fol
lowing ariic-I- r, enumeraUn hi u.'.d'lo 0 of said ac :
Beer, ale u.'J porter: mufi' -nd tir-pr.-1 sin all 'other
rii ft a u .' a ', t ; of fur, or f which I '.r '.;tli be u compo
nent part, exevot caps and b.us: carpets, carpetings,
Isides, and .t!ier portions ot carpeting.
i nscription; t:u .,.-. and parts of car-
ij. other beverages not containing aico
parts of clocks: otton lace's, cotton in
trimmings or lai-es of thread nd o:her
. manufactured; dolls and toys of nil
of :-.ny kir.d .
to if cio; K.- a
scriing?, ton
maun-. :. OA
kind:; -c
kers. sky-rockets, Roman candles, and
tu! t ;...!.. r in in les
used' in pyrotechnics; Inrniture,
cabinet and household; glass, colored stained or pain
ted; India matting of all sorts; jet and manufactures of
jet; jewelry or imitations thereof; manufactures and
articles of marble, marble paving tiles, slabs or blocks
and all other marble ; matting, Uhiuu or oun-r floor
matting and man made of flags, jute or grass; paper
hangings, paper for walls, and paper for screens or fire
boards; paving and roofing tiles and bricks, and roofing
elattta and fire bricks, thread lacings aud inserting,
velvets of all kinds.
Sec. 3. And ii shall not be lawful to import tho fol
lowing article., enumerated in schedule I) of said act ?
ADgons, Thibet and other goats' hair, or mohair, man
ufactures: bananas, cocoa-nuts, plaiulains and oranges:
cabinets of coins, medals, gems aud collection of anti
quities; diaufotjiis, mosaics, em., pearls, rubies and
other precious stones, and imitations thereof, set in
gold or silver or other-metal; engravings, bound or
unbound; rattans and reeds, paintiugs aud etatuury,
leaf and unmanufactured tobacco, cigars, or the fol
lowing articles enumerated in schedule E: I'iuiuuuds.
cameos, mosaica, pearls, gems, rubies', and other pre vi
ous stones, a ii J imitations thereof, w hen not. et.
Sec. 4. None of the manufactures of metal, designed
as either household or personal ornaments, .-hail be!
admitted; and iu order to confine iiTporta.fions t ar
ticles ot ecesity and of common use, the Secretary of
the Treasury shall prescribe the maximum foreign, pri
ces at which and within which importations of goods,
manufactured wholly or partly of cotton, flax, wool, or
of silk, and designed for wearing apparel, and not
herein prohibited, may be made, and beyond which
importations thereof shall not be made: Provided, That
articles herein allowed to be imported shall not be im
pressed by the government or its agents after they have
peached the Confederate States: Provided further, that
nothing herein contained. shall be construed to prohi
bit any importation for the use or account of the Con
federate States, or either of them: Provided further,
that this act shall noAipply toauy article or articles
which have been .or shall be shipped without know
ledge of the passage of this act, before the first day of
March, 1864, but which shall arrive in a Confederate
port after that day.
Sec. 5. That whenever any article or articles, the
importation of which is prohibited by this act, shall,
alter the. first day of March, be imported into the Con
federate States, contrary to the true intent and mean
ing of this act, or shall, after said first day of March,
be imported into the Confederate States, contrary to
the true inieut and meaning of this act, or shall, after
said first day of Murcb, be put on board any ship or
vessel, boat, raft or carriage, with the intention of itn ,
porting the same into the Confederate States, all such
.articles, as well a3 all other articles on board the same
chip or vessel, boat, raft or carriage, belonging to the
owner of such prohibited articles', shall be forfeited,
and the owner thereof shall moreover forfeit aud pay
double the value of such articles,
Sec. 6. If any article or articles, the importation of
which is prohibited by this act, shall, nevertheless, be
on board any ship or vessel, boat, raft, or carriage, ar
rhing after said first day of March in the Confederate
States, and shall be omitted in the manifest, report or
titry of tlie matter, or the person having the charge or
Wrumaiil of such ship or vessel, boat, raft or eairrage.
or shall be omitted in the entry of the goods owned by
Ike owner, or consigned to the cousiguee of such ar
ticles, or shall be imported or landed, or attempted to
be imported "or landed, without a permit, the same
penalties, fines a.id forfeitures 6hall be incurred, and
zsttiy be recovered as in the case of similar ornissiou or
omissions landing,' importation, or attempt to land' or
import, in relation to article liable to duties ou their
importation i::to Confederate Status.
Sec. 7. Every collector, naval officer, 'surveyor, or
tVlier o Ulcer of iLe customs, shall Imk- the like power
auu-VUityri.v v. :--izc goods, ware?- and mm-baii'diM
.imported o.t.trary to the intent and m'-a-.inc of this
:. to keep the same in custody win i! is s ialics v - been
V'cei taine-1 whether the same have h. :. for:", lift.; r.j
.iot, aid to crter any ship or vessel, dwsl'.i.'.g honsr.
store, bu:Jd;rg, or other place, tor she pu-pt-.se of
scaicni-ie ' r :irc; r izing any such jfoods ares i.i.d
'iierc .handise vho-l) he or thev now nave by iaw in re-
1--P tO ;OM
wr.res and mercnaiHi-e
-. son or persons shaiic
..! r-tlbj'Ct TO
i:ty; and il :sny :
i y good J i w H w . 5
;Oi to : S s 1 1"
...11, n '-.:vic
icenl or b'iy
merchandise, known i; ihnn to be
: ';. this act, such person oiy,4ersoris
-iii thereof, forfeit and nay a 'sum
i uouble the iiiiimnv or value of the goods, wares aud
meichandise so concealed or purchased: -.7S.'"i
Sec. 8. The following additional o'ajh or affirmation
flhll be taken by masters or personliaving charge or
coictnand of hot ship or vessel JSjWjng at any p.rt of
the Confederate States after said-first day of March, viz;
I furth r swear (or affirm) that there ate not, to the
best of -my knowledge and belief, on board insert the
deuo'mTnatien ai.d name-of 'the vesselj any goods,
wares, or mvtv-fcndUc, the importation of which ivo
the Conede n.e Stl',n is prohibited by law; and I do
jai -her swe-ir (or alhrm) that if I shall beieuf.er i!i
cover or know vf any snch goods, wares or meichan
dise, on board of the said Vessel, or which shall have
been imported ,u he same, I will immediately, and
without, delay. njke due reporj thereof to the coiJecior
of the pert of this district."
Sec. 9 After, said first of March, . importers, con.i-'
gnecs or'agcjAs, at the time of entering goods into the
Confederate States, shall take tbe folLowing additional
oath, viz : 4'I also swear (or affirm) that there are not
to the best of my knowledge and belief, amongst the
Said goods, wares or merchandise, imported or con
signed as aforesaid, 'any good3, 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 sha-ll heienfter discover ati'y such gooils, wares
-or merchandise among the said goods, wares or mr
Qiuijdj?e, imported or consigned as aforesaid, will
imrceduieiy and without delay report the same to the
collector of this district." . "
Sec. 10. All -penalties and forfeitures arising under
this ict may be- sue.d for and recovered, and shall be
distributed and accounted for, iu. the manner prescrib
ed by the act entitled "An act to regalate the collec
tion of the duties on imports and tonnage;" and such
penalties and forfeitures may be examined, mitigated
or remitted In like manner aud under the like condi
tions, regulations, and restrictions, as - are prescribed,
authorized and directed by the act entitled "An act to
pnvide 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 -treaty'of peace with the United States.
Approved February 6, 18C4..
' No. 33
A BiJI to impose, regulations npon the Tor4n Com
merce of the Confederate States, to provide for the '
public defence.
"Whereas, the Confederate States are engaged In a
war, upen the successful issue of which depends the '
integrity of their social system, the form of their civil
ization, the seeurity of life and property within their
limits, as well as their existence as sovereign and in
dependent States ; and whereas, th "condition of the
contest demands that they should call into requisition
whatffr TPiirrM nf men anit mnii hava fnr
the euppost of their eaqse, and ta faithfoily administer J
the same; Therefore, as a part of the system of - the
Fublic Defence
The Congress of the Confederate States of America
do enact, That the exportation of cotton, tobacco, mili
tary ani naval stores, sugar, molasses, and rice, from
the Conederate States, and from all places in the oc
cupation of their troops, is prohibited, xcept nnder
such uniform-regulations as shall be made by the Pre
sident of the Confederate States. -.
Sec. 2. That if any person or persons shall put, place
or load on any ship, steamboat or vessel, or in any
other water craft, or into any w agon, cart, carriage, or
other vehicle, for "conveyance or transportation beyoDd
the Confederate Sffites, or into any portion of said
States ocenpied-by the enemy, any of the ariicles men
tioned ip the first section of this act, or shall collect
the s-.m? f,r the purpose of being conveyed or trans-
j ported, contrary tv lue protiionion aiuicmm, unuin
the Confederate States or beyond them, the said ar-
tides and the t-hip, boat, or other water craft, wagon,
I carriage or other vehicle, with the "slaves and animals
! that may be employed or collected for the purpose'of
! aidiug therein, shall be forfeited, and all persons, their
i aiders and abettors, on conviction of being interested
or cvioVrnc-d in the enterprise, shall be deemed to be
! guilty r( a high misdemeanor and punUh.ible by such
fine f-r imprisonment, or ootn, as me court ma impose.
Sec. 3. That it shall not be lawful to put oa board
anv shipr boat or vessel, or other watec craft, or npon
any wagon, art, carriager other vehicle for trans
portation or conveyance as aforesaid, any of the ar
t cles aforesaid, unless a permit be previously obtained
from sonitt officer of the Confederate Stale3 specially
authorized to grant the same, particularly describing
the articles thus to be laden, and the ship, boat, ves
sel, water craft, wagon, carriage, cart, or other vehicle,
on which tlj same is to be tranported, and until bond
shall be given, that the same shall be conveyed and
f-auspurted to the place of destination, under such
conditions and regulations, and for. such objrAs, as
shall be prescribed by the President under the first
section of this act.
Sec. 4. That the collectors of 'all the districts of the
Confederate Stales, and such other officers us may be
designated by the Plesideut of the tConfedei ate States,
shuil have power aud authority ro take into their cus
tody any of fhe articles before mentioned found on any
ship, boat or other water 'craft, vriien- there isj;eaon to
believe that they are intended for exportation, or when
in ve-scls, carts or wagons or any other carriage or
vehicle whatsoever, or, in any manner, apparently on
ilif-ir way towards ihe territories of a foreign nation,
or tnvvm ihe tenitorv of the Confederate States in
the-occuL.ation of the United State?, or the vicinity
theieof. or towards a place whence such articles ate in
tended to be exported, and not to permit' the same to
be removed until bond shall be given, with satisfactory
sullies, that no violation of Ihis-acl and the regulation-
under the same is in'ended.
.See. 5. That the power? granted by tins act to the
revenue or other otlicers of the Confederate States un
der this act to allow or refuse exportation of the ar
ticles before mentioned, or for the seizure or detention
of any of the said articles, shall bo exercised -n con
formity with such instructions as the 1'residenf may
give through the Departments of War and of the Trea
sury which instructions may impose conditions to the
destination and sale of the same, iyid the investment
of the proceeds of the same or u portion thereof in
military or other supplies for the public service, which
instructions such o(licers shall be bound to obey; and
if any action or suit shall be brought against any such
tifficefr officers, or their agents, he or they may plead
the general issue, and upou proof of the compliance
with the provisions of this act, or of the regulations
and instructions of tlf President, he or they shall be
absolved from all responsibility therefor; and any per
son aggrieved by acy of the acts of any of the officers
or agents aforesaid, may tile his petition before the
district court of the district in which such, officer or
agent resides, and after due notice to him and lo the
district attorney, the said court may proceed imme
diately to hear and determine thereupon as law and
justice may require, aift the judgmenj of the said court
and the reasons iherefor, shall be filed among the re
cords of th- 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 ne
cessary to secure this'act from violation, and in case of
refusal, may impose double or treble costs upon the
petitioner, if circumstances warrant it: Provided, that
nothing in this act shall be construed to prohibit the
Confederate States, or any of them, from exporting any
of the articles herein enumerated ou their own account.
Sec 6. That exclusive jurisdiction is conferred upon
the district courts of the Confederate States of all suits
or ac'ions that may arise under this act on behalf of
the Confederate States, its officers and ngents, for the
recovery of all fries, penalties and forfeitures imposed
in the same-by indictment, information or aciiou, ac
cording to the practice of the court, and the distribu
tion ot the penalties and lines shall be made under aud
accoidmg to the laws uw in force for violation .of the
revenue acts, and all laws for the mitigation and re
mitiance of penalties and forfeitures shall be applied
in similar cases. .
Sec. 1. That it shall be lawful for the President, or
such office is as he may de-ignate, to employ any por
tion of th miiitar" or naval forces of the Confederacy
or of the Pfili; ia. to prevent the illegal d -p-p tare of
any ship, vessel or oi her water craft, or for detaining,
takii.g possession ot" and keening in custody the same,
or any wagon, cart or other vehicle heretofore men
tioned, i heir teams and drivers, and their products
aforesaid, amT to suppress and disperse any assembly
of persons who in ty resist the execution of this act, or
oppose t-he fulfillment by the officers of the duties im
posed by the same.
Sec. 8. That this net shall expire on thc!ay'of the
ratification of a treaty v peace with the U. States.
Approved feb 6, 1861.
No. 38.
An Act to prohibit Dealing in the Paper Currency of
the Enemv.
The-Congi esi of the Confederate States of America
do enact, That no broker, banker, or dealer in ex
change, or person concerned in trade, as a merchant,
or vender of merchandise of any description, or any
other person, except within the line of the enemy, shall
buy, sell, takes circulate, or in any manner trade in any
paper currency of the United Sfates: Provided, That
the purchase-of postage stamps shall not be considered
a violation of this act.
Section 2. That any person violating the provisions
of this act shall be subject :o indictment and prosecu
lion in the Confederate Court holden for the district,
within wjiich th? olfenee was committed, and shall,
upon con', ii ii n, forfeit' the amount so bought, sold,
circulated or used,' or a sum equal thereto; and shall
be, moreover, subject to a fine of not more tlr.in twenty
thousand dollars nor less than five hundred, and be
imprisoned uot less than three months, nor more than
tnree years, at the discretion of said court; and it 3hall
be the duty of the, judges., of the several Confederate
Courts to give this act specially iu charge to the graud
jury. . '
Sec 3. That this act shall not be construed to applv
to an person acting in behalf of the G verioent. of
the Confederate States, by special authority, from the.
President or any of Ihe heads' of departments.
Approved February t, 1864.
No.HlJJ .
An Act to amend "An act. to reguiato iig!resmenfs,"
approved Jrarch 26, 1363, and to repeal an Act
amendatory thereof, approved April 27, 1863.
The Congress of the Confederate States of America
do enacf. That in all cases" where properly is injpres
sed for the use of tbe army or the navy, or for other
public nse. under said act, the same shall be paid for
at the- time of said impressment, unless an appeal shall
be taken from said valuation, as hereinafter provided,
according to the valuation agreed upon between the
parties, or ascertained by- loyal and disinterested citi
zens of the city, county, or parish in which the im
pressment may be made, in the manner and according
to the regulations provided in the first, second and
third eectious of the above recited Act, or In the 8th
section thereof, where it is appjicable.
Sec 2. Whenever the cfliccr making the impress
ment of property, under the Act hf-reny amerided. shall
btlievothat tbe appraisement is fair and jnst, he shall
endorse his approval upon the appralseirieui, and make
payment accordingly r but if he shall believe that it is
not fair and jnst, turn he shall refuse to approve and
indorse the reasoas of his refusal on tbe certificate,
and shall h&Tfe the right to appeal from the decision of
iht appraisers, by r.ejoi-ting the case to- the commis
sioners appoiated nuder said Act to which this is an
amendment, for their decision, .whose judgment shall
be final, and in the meantime, the property shall be
held and appropriated by the officer impressing the
same who sJjaH, a receipt therefor to the ownr,
who shall also have the right of appeal, as herein pro
vided. Sec a. The said commissioners shall have power to
summon and examine witnesses to enable them to fix
the value of property impressed, which shall be-a just
compensation for the property so impressed, at the
time and place of impressment, and when the commis
sioners shall have fixed the value of property in cases
of appeal, they shall furnish the owner and impressing
officer with a statement of such value, which valuation
by the commissioners shall be within three months
from the time of impressment.
Sec 4. That Aid Commissioners 6hall be sworn,
faithfully to discharge all their duties under thisct,
and the Act to whicb this is an amendment.
Sec. 5. That the tenth section of the act of nJiich
this is amendment, be fetrieken out, and the following
inserted instead thereof: No slave, laboring on a farm
or plantation, exclusively devoted to the production of
grain or provisions, r hall be taken for public use with
out the consent of the owner, except in case of urgent
necessity, and upon the ordertf the General command
ing the Department in which said farm or plantation is
situated. .
Sec. 6. That the Act amendatory of the above re
cited act, approved April '11, 1863, and so much of the,
first section of the said act as requires an affidavit to
be made by the owner or his agent, that such property
was grown, raised or produced by said owner, or held,
or has been purchased by him, not for sale or specula-
tiou, but lor nis own use or consuuipuu, ouu iue
I . t i ...... i i
same is nereoy repealed -
Sec. 7. That no impressment shall be made under
this act or the act to which this is amendatory, for tbe
use or benefit of contractors w ith tbe Government.
Sec. 8 Nothing in this act shall be t:onstrued to au
thorize the impressing officer, to enter an appeal from
any deci-ion of the local appraisers, nnder the seventh
section of the Act to winch this is amendatory.
Approved, February 16,1864.
No. 76.
An Act to aid any State in Communicating with and
perfecting records' concerning its troops.
The Congress of the Confederate States of America
do enact, Tha4 upon the application of the Governor of
any of the Confederate States, the, Secretary of War be,
and he is hereby authorized, to. grant passports ; and
transportation to.an officer of such State duly commis
sioned according to the law of said State, to commu
nicate with its troops for such purposes, and at such
times and places. as shall be approved by the Secreta
ry of War, and such officer shall be allowed to purchase
Cor himself supplies from the commissary stores, on the
same terms wHh officers of similar rank in the service
of the Confederate States, and according to the regula
tions which goreril them: provided, such supplies shall
not exceed those which a Colonel of the Confederate
States is allowed to purchase: Provided, -That these
agents shall be charged with the duty of obtaining
from the officers in command of companies, final state
ments of deceased soldiers to be filed in the Second
Auditor's office, to facilitate the . settlement of such
claims. " ,
Approved February G, 18G4. 24
THE NEW TAX BILL.
An Act to lay additional taxes for the common de
fence and support of the Government.
See. 1. The Congress of the Confederate States
of America do enact, That in addition to- the taxes
levied by the "act to lay taxes for tbe common de
fence and to carry on the Government of the Confederate-
States,'" approved 24th of April, 18G3.
there shall le levied, from the passage of this act,
on the subjects of taxation hereafter mentioned, and
collected from every person, co-partnership, asso
ciation or corporation, liable thereto, taxes as fol
lows, to wit:
I. Upon tlie value of property, real, personal and
mixed, of every kind and description, not hereinaf
ter exempted or taxed at a different rate, five, per
cent : Provided, that from this tax on the value of
property, employed in agriculture, shall be deduct
ed the value of the tax in kind delivered 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, jewelry and watches, ten per cent.
III. The value of property taxed under this sec
tion shall "be assessed on t e basis of the market
value of the same, or similar property in the neigh
borhood where assessed in the year J6G0, except in
cases wherj land, slaves, cotton or tobacco have
been purchased since the 1st day of January, 1862,
in which case the said land, slaves, cotton and to
bacco so purchased, shall be assessed at the price
actually paid for the same by the owner.
Sec xJ. On the value "of all shares or iutereste held
in any bank, banking company or association, canal,
navigation, importing, exporting, insurance, manu
facturing, telegraph, express, railroad, and dry dock
companies, and all other joint stock companies of
every kind, whether incorporated or not, five per
Cent.
Tlu value of property taxed under this section
shall be assessed upon the basis of the market value
of such property in the neighborhood where assessed,
iu such currency as may be in general use there, iu
the purchase and sale of such property, at the time
of assessment.
See '3. I. Upon the amount of all gold and silver
coin- gold dust, gold or silver bullion, whether held
by the banks or other corporations or individuals,
five per cent.; and upon all moneys held abroad, or
upon the amount of all bills of exchange, drawn
therefor ou foreign countries, a tax of five per cent;
such tax upon money abroad to be assessed and col
lected according to the value thereof at the place
where the tax is paid.
II. Upou the amount of all solvent credits, and
of all bank bills, and all other papers issued as cur
rency, exclusive of non-interest bearing Confederate
treasury notes, smd not employed in a registered
business the income derived from which is taxed,
five per cent.
Sec 4. Upon profits made in trade and business,
as follows : "
I. On all profits made by buying and selling 6pir
ituons liquors, flour wheat, corn, rice, sugar, mo
lasses or syrup, salt, bacon, pork. hogs,;beefor
beef cattle, sheep, oats, hay. fodder, rawhides,
leather, horses, mules, boots, shoos, cotton yarns,
wool, woolen, cotton or mixed cloths,-hats, wagons,
harness, coal, iron, steel or nails, at any time be
tween the 1st of January, 1863. and the 1st January
1865. ten per cent., in addition to the tax on such
profits as income under the '-act to lay taxes for the
common defence, and carry on the Government of
the Confederate States,' approved April 24th, 1863.
II. On all profits made by buying and selling
money, gold, silver, foreign exchange, stocks, notes,
debts, credits, or obligations of any kiifd, and any
merchandize, property or effects of any kind, not
enumerated in the preceding paragraph, between
the times named therein, ten per cent., in addition
to the tax on - Such profits as income, under the act
aforesaid.
III. On the amount of profits exceeding twenty
five per cent., made during either of the years 1863
aud 18C4. by any bank or banking company, insu
rance, canal, navigation, importing and exporting,
telegraph, , express, railroad, manufacturing, dry
dockor otht-r joint stock company of any descrip
tion, whether incorporate or not. twenty-five per
cent on uoh excess.
Sec 5. The following exemptions from taxation
under this act shall be allowed, to-wit :
. I. Property of each head of a family te the value
of five hundred dollars; and for each minor child of
the family to the further value of one hundred dol
lars; audfor each son actually engaged in the army
or uuvy, or who has died or been killed in the mili
tary or naval service, and who was. a member of the
family when he. entered the service, to the further
value of five hundred dollars.
II. Property of the widow of any officer, soldier,
sailor or marine, who may bare died or been killed
in the military or naval service, or where there is
no widow, then of the family, being minor children,
to the value of one thousand dollars.;
III. Property of every officer, soldier, sailor or
marine, actually engaged in th military or naval
service. o.f such as have been disabled in such ser
vice, to the value of one thousand dollars provided,
that the above exemptions shall not apply to any
person, whose property,.xclu8ive of household fur
niture, shall be assessed at a value exceeding one
thousand dollars.
IV. .That where property has been injured or de
stroyed by tbe .energy, or the owner thereof baa
been temporarily deprived of the use or occupancy
thereof, or of the means of cultivating the same, by
reason of the presence or theproximity of the ene
my, the assessment on such property may be re
duced, in proportion to the damage sustained by
the owner, or the tax assessed thereon may be re
duced in the same ratio by the district collector, on
satisfactory evidence submitted to him by th8 own
er or assessor.
Sec 6. That the taxes on "property -laid for Ihe
year 1864, shall be "assessed as on the day of the
passage of this act, and be due and collected on the
first of June next, or as soon after as practicable,
allowing an extension of ninety days West of the
Mississippi river. The additional taxes on incomes
or profits for the year 1863, levied by this act. shall
be assessed and collected forthwith; and the taxes
on incomes or profits for the year 1864, shall be as
sessed and collected according to the provisions of
the tax and assessment acts of 1863.
Sec 7. So much of the tax act of the 24th day of
April, 1863, as levies a tax on incomes derived from
property or effects on the amount or value of which
a tax is levied by this act and also the first section
of. said act, are suspended for the year 1864. and no
estimated rent, hire or interest on property ot cred
its herein taxed ad valorem, shall be assessed or
taxed as incomes under; the tax act of 1863.
Sec 8. That the tax imposed by this act on bonds
of the Confederate States heretofore issued, shall
in no case exceed the intesest on the same, and
such bonds, when held by or for minors or lunatics,
shall be exempt from the tax iu all cases where the
interest on the same shall not exceed one thousand
dollars. .
Adopted in February, 1864.
THE NEW MILITARY LAW.
A Bill to organize forces to serve durir,ff the War.
Secl 1. That from and after the passage of this aot
all white men, residents of the Confederate States, be
tween the ages of 17 snd 50, shall be in the military
service of the Confederate estates for the war.
Sec 2. That all the persons aforesaid, between the
age3 of 18 and 45. now in service, shall be retained
during the present war with the United States, in the
same regiments, battalions and companies to which
they belong at the passage of this act, with.thc same
organization and officers, unless regularly transferred
or discharged, in accordance wih the laws and regu
lations for the government of the army : Provided, that
companies from one State, organized against their
consent, expressed at the time, with regiments or bat
talions -from another State, shall have the privilege of
being transferred to organizations of troops, in the
same arm of the.service, from the States in which said
companies were .raised ; and the soldiers fiom one
State, in companies from another State, shall be allow
ed, if they desire it, a transfer to organizations from
their own States, in the same arm of the service.
Sec 3. Be it further enacted, That at the expiration
of six months from the first day of April next, a bounty
of one hundred dollars ih a six per cent. Government
bond, which the Secretary of the Treasury is hereby
authorized to issue, shall be paid to every nen-com-missioned
officer, musician and private who shall then
be in service, or in the event of his death: previous to
the period of snch payment, then to the person or per
sons who would be entitled by law to receive the ar
rearages of his pay; bnt no one shall be entitled to the
bounty herein provided, who shall at any time, during
the period of six months next after the said first day of,
April, be absent from his command, without leave.
Sec 4. Be it further enacted, That no person shall
be relieved from the operation of this act by reason of
having been heretofore discharged from the army,
where no disability now exists; nor shall those who
have furnished substitutes be any longer exempted by
reason thereof: Provided, that no person, heretofore
exempted-on account of religious opinions and who
has paid the tax levied to relieve him flora service
shall be required to render military service under this
act.
Sec 5.- Be it further enacted, That all white male,
residents of the Confederate States, between the age3
of 17 and 18 and 43 and 50 years, shall' enroll them
selves at such times and places, and under such regu
lations, as the President may prescribe, the time al
lowed not being less than thirty days for. those east,
and sixt days for those west of. the Mississippi river,
and any person who shall fail so to enroll himself,
without a reasonable excuse therefor, to be judged of
by the President, shall be placed in service In the field
for the war, in the same manner as though they, were
between tbe ages of eighteen and forty-five : Provided,
that the persons mentioned .in this section shall con
stitute a reserve for State defence and detail duty, and
shall not be required to perform service out of the
State in which they reside.
Sec 6. That all persons'required by the 5th.section
of this act to enroll themselves, may within thirty day9
after the passage thereof, east .of the Mississippi river,
and within sixty days, if west of said river, form them
selves into voluntary organizations of companies, bat
talions, or regiments, and elect their own officers ; said
organizations to conform to the existing laws; and,
having so organized, to tender their services as volun
teers during the war to the President; and if snch or
ganizations shall furnish proper muster rolls, as now;
organized, and deposit a cop; thereof with the enroll
ing officer of their district, which shall be equivalent
to enrollment, liey may be accepted as minute men
for service in such Stifle, but in no event to be taken
out of it. Those who do not so volunteer and organize,
shall enroll themselves as before provided ; and may,
b' the President, be required to assemble at conven
ient -places of rendezvous, and be formed or organized
into companies, battalions and regiments, under regu
lations to be prescribed by him; and shall have the
right to elect their company and regimental officers ;
and all troops organized nnder this act for State de
fence, shall be entitled, while in actual service, to the
same pay and allowance 3 troops now in the field.
Sec 7. That any person who shall fail to. attend at
the place of rendezvous as required by the authority
of the President, without a sufficient excuse, to be
judged of by him, shall be liable to be placed in ser
vice in the field for the war, as if he were between the
ages cf 18 and 45 years. ; . .
Sec 8. That hereafter the duties of provost and hos
pital guards and clerks, and of cjerks, guards, agents,
employees or laborers in the Commissary and Quarter
master's Departments, in the Ovdnance Bureau, and
clerks and employees of navy agpnts, as also in the exe
cution of the enrollment act, and all similar duties,
shall be performed by persons who are within the ages
offighteen and forty-five ears, and who by the report
of a "Board of army surgeons shall be reported' as una
ble to perform active service in the field, but capable
of performing some of the above said duties, specifying
which; and whenihose persons shall have been assign
ed to those duties as far as practicable, the President
shall assign or detail to their performance such bodies
of troQps or individuals required to be enrolled under
the 3th section of. this act, a3 may be needed for the
dischafge of such duties : Provided, that persons be
tween the ages of 17 and 18 shall be assigned to those
di?ties: Provided, further, that nothing contained in this
act shall .bes so construed as to prevent the "President
from detailing artizans, mechanics, or persons of scien
tific skill, to perform indispensable duties in the de
partments or bureaus herein mentioned.
. Seed. That any Quartermaster or Assistant-Quartermaster,
Commissary, or Assistant-Commissary (oth
er than those serving with brigades or regiments in
the field,) or officers in the Ordnance Bureau, or Navy
Agents, or Provost Marshal, or officer in the conscript
service, who shall hyeafter employ or retain-in"his
employment any person in. a.iy of tbeir said depart
ments or bureaus, or in any of the duties mentioned in
the 8th section of this act, in violation of the provis
ions hereof, shall, on conviction thereof by a court
martial or military court, be cashiered; and it shall be
the duty efany department or districVcommander, up
on proof, by the oath of any credible person, that any
such officer bag violated this provision, immediately
to relieve snch officer from duty; and said commanders
shall take prompt measures to have him tried for such
offence: and any commander as aforesaid failing to
perform the duties enjoined by this section, shall, upon
being duly convicted' thereof, be discharged from the
service. ; . ' ' -
IN REGARD TO EXEMPTIONS. '
Sec 10. Be it further enacted. That all laws granting
exemptions from military service be, and the same are
hereby repealed, and hereafter none shall be exempted
except the following : . , .
1. All who hall be held unfit for military service,
under rules to be prescribed by the Secretary of War.
2. Th Vice-President of the Confederate States, the
members and . officers of Congress and of the several
State Legislatures', and snch -other Confederate and
State officers as the President, Vr the Governor of the
respective States, may certify to be necessary for the
proper administration of the Confederate or State
Governments, -as th case may be. " "
3. Every minister of religion authorized to preach
according to the rules of his church, and who. at the
passage of this act, shall be regularly employed in the
discharge of ms ministerial duties; superintendents
and physicians of asylums for the deaf and dumb and
blind and of the insane; one editor for each-newspaper
being published at the time' of this act, and such em
pl6yees as said editor may certify on oath to be indis
pensable to the publication of such newspaper ; the
public printer Of the Confederate and State Govern
men-,, and such journeymen printers as the said public
printer shall certify, on oath to be Indispensible to per
form the public printing; one 'skilled apothecary in
eacb apothecary store, who was doing business as such
on the 10th day of October, 1862, and has continued
said business, without intermission, since that period ;
all physicians over, the age of thirty years, who now
are, and for the last seven year? have been, in the ac
tual and regular practice of their profession, but the
term physician shall not include dentists; all presi
dents and teachers of colleges, theological seminaries,
academies and schools, who ha-ve been regularly en
gaged as such for two years next before the passage of
this act : Provided, that the benefit of this exemption
shall extend to those teachers only .whose schools are
composed of twenty students or more. All superin
tendents of pnblic hospitals'established by law before
the passage of this act, and such'physicians and nurses
therein as such superintendents shall certify, on oath,
to be indispensible to the proper and efficient manage
ment thereof. ' .
4. There shall be exempt one person as owner or
agriculturalist on each farm or plantation npon which
there are now, and were on the 1st day of January last,
fifteen able-bodied field hands, between the ages of
sixteen and fifty, upon, the following conditions !
- 1". This exemption shall only be granted in cases in
which there is no white male adult on the farm or planta
tion not liable to military service, nor unless the person
claiming the exemption was, on the 1st oi January, 1864,
either the owner and manager or overseer of said planta
tion; but in no case shall more than one person be ex
empted for one farm or. plantation
2. Such person shall first execute a bond, payable to the
Confederate States of America, in such form and with such
security, and In such penalty, as the Secretary of War
may prescribe, conditioned that ha will deliver to the Gov
ernment at some Eailroad depot, or such other place or
places as may be designated by the Secretary of War,
within 12 mouths next ensuing, 100 pounds of bacon, or,
at the election ot the Government, its equivalent in pork,
and 100 pounds of nett beef (said beef to be delivered on
foot), for each ablbodiccT slave on said farm or plantation,
within the above said ages, whether said slaves are used 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 State under the impressment act;
Provided, that when the person thus exempted shall pro
duce 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 adequate
supply for the subsistence of those living on the said farm
or plantation, the Secretary of War shall direct a commu
tation of the same, to the extent of two-thirds thereof in
grain or other provisions, to be delivered by such person
as aforesaid at equivalent 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 ex
emption continues, to the government or to the families
of soldiers at prices fixed by the commissioners of the State
uude;r the impressment act: . Provided, that any person ex
empted as aforesaid, shall be entitled to a credit of 25 per
cent on any amount of meat which he may deliver within
three months from the passage of this act : Provided fur
ther, that persons coming within the provisions of this ex
emption shall not be deprived of the benefit thereof by
reason of having been enrolled since the 1st of Feb. 1864.
4. In addition to the foregoing exemptions, the Secre
tary of War, under the- direction of . the President, may
exempt or detail such other persons as he may be satisfied
ought to be exempted on account of public necessity, and
to insure the production of grain and other provisions for
the army and the families of soldiers. lie may, also, grant
exemptions or details on such terms as he may prescribe,
to such overseers, farmers or planters as he may be satis-,
fled .will Be more useful to the country in the pursuits of
agriculture than in the military service : Provided, that
such, exemption shall cease w henever. the farmer, planter
or overseer shall fail diligently to employ, iu good faith,
his own skill, capital and labor exclusively in tho produc
tion ofcrain and provisions to be sold to tho government
and families of soldiers at prices not exceeding those fixed
at the time for like articles by the commissioners of the
State under the impressment act.
5. The president.. treasurer, auditor and superintendent
of aiiy Railroad company engaged in transportation for
the government, and such officers and employees thereof
as tho president or superintendent shall certify on oath to
be indispensable to the efficient operation ot said railroad:
Provided, that the number of persons so exempted by this
act on any railroad shall not exceed one person for each
mile of said foad in actual use for military transportation;
and said exempts shall be reported by name and descrip
tion, with the names of any who may have left the em
ployment of said 'company, or who may cease to be indis
pensable. 0. that nothing herein contained shall be-construed as
repealing the act approved April 14th, 1863, entitled an
act to exempt contractors for carrying the mails of the Con
federate states, and the drivers ot post coaches and hacks,
from military service: Provided, that all the exemptions
granted under this act shall only continue whilst the per
sons exempted are actually engaged in their respective
pursuits or occupations. ,
Section 11. That the President be and be is hereby au
thorized to grant details, under general rules and regula
tions to be issued from the War Department, either ot per
sons between 45 and 50 years of age, or from the army in
the field, in all cases where, in his judgment, justice, equi
ty and necessity require such details, and he may revoke
such orders of detail whenever he thinks proper: Provided
that the power herein granted to the President to make
details and exemptions shall not he construed to authorize
the exemption or detail of any contractor for furnishing
supplies of any kind to the government by reason of said
contract, unless the head or secretary of the department
making such contract shall certify that the personal ser
vices of such contractor are indispensable to the execu
tion ofsa'd contract: Provided further, that when any
such contractor shall fail, diligently and faithfully, to pro
ceed with the execution of such contract, his exemption or
detail shall cease. - . '
Sec. "12. That in appointing local boards of Surgeons
for the examination of persons liable to military service,
no member composing tho same shall be appointed from
the county or enrolling district in which they are required
to make such examination.
Adopted in February, 1864. -
CARRIAGE and WAGOjV AV0KK,
And Blacksmith'ing.
The subscriber informs the pnblic that he will con
tinue to carry on the business of Repairing Carriages,
Buggies, Wagons, &c, at the shop formerly occupied
by John Harty, on College street, in the rear of the
Mansion House.
He is also prepared to do any Blacksmith work that
may be required, such as Shoeing Horses, repairing,
&c.'
CHARLES WILSON.
' January 12, 1864 . tf ,
T If II IT T P I) .
1711
t. J. Ill, MXLLiULXi
Charlotte, N. C., :
Can be found at his Office-next door to Hutchison's
Prng Store,' opposite the Democrat Office.
Jan. 12, 18C4. - '.
TAKEN IIP
And committed to the Jail of Mecklenbnrg county,
on the 29th of February last, a negro woman who says
her name is LUC V and belong to Xjck .Davis of Rich
mond. Said negro is about 25 years old, Try black,
and rather under medium size. She says that she was
persuaded off from Richmond by a man who gave his
name as Robinson. She . was arrested on the cars on
the N. C. Railroad iiear Charlotte, N. C. The owner
is hereby notified t to come forward prove property,
pay charges and take her away, or she; will be dealt
with as the law directs.
- . M. WHITE, Sheriff.
March 15, 1864 tf- f .
STRAYED
from the subscriber, a red and white
jnuley COW. A liberal rqward will
be iiniA for any Information 'cw:ernirijj
her. - . P. W. AURE'-
Charlotte, April 2?, 1804 3fji j .....:t .
Short Almanac for 1864.
: ' "- " ' r i? 5. a fe
s. &s.s 8 S
JANUARY - l o
3 4 5 6 7 8 S
10 11 12 13 14 15 is
17 18 19 20 21 22 on
24 25 .26 27 28 29 30
31
FEBRUARY - 1 ' 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 2G 27
28 29
MARCH -.. - 1 2 3 4 5
0 7 8 9' 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 20
27 28 29 30 31
APRIL ----- , 1 2
3 4 5 6 7 8 9
. 10 11 12. 13 14 15 16
17 18 19 20 21 22 .23
24 25 26 27 28 .29 SO
MAY 1 2 3 4 6 6 7
8 9 10 11 12 13 11
15 16 17 .18 19 20 21
22 23 24 25 26 27 28
29 80 31
JUNE ----- 1234
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 '29 30
JULY . .12
3 4 5 6 7 8 0
10 11 12 13 14 15 10
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31
AUGUST - - - 1 2 3 4 5 C
7 8 9 10 11 12 13
14 15 16 17 18 19 20
. 21 22 23 24 25 20 27
28 29 30 31
SEPTEMBER 12 3
-4 5 6 7 8 9 10
11 12 13 14 15 10 17
. . 18 19 20 21 22 23 24
25 20 27 28 29 30
OCTOBER 1
2 . 3 4.5 6 7 8
9 10. 11 12 13 14 15
16 17 18 19 20 21 22
23" 24 25 26 27 28 29
30 31 -NOVEMBER
1 .2 3 4 ft
6 7 8 9 10 11 12
13 14 15 10 17 18 19
20 21 22 23 24 25 20
27 28 29 30
DECEMBER - - 1 . 2 ' 3
' 4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 21
25 20 27 28 29 SO 31
. WHEAT!
The subscriber is prepared to purchase the new
crop of Wheat at the highest market price. Farmer!
willfind it to their advantage to call at the CHAR
LOTTE STEAM MILLS before selling.
Jan'y 1, 1863 tf JXO. WILKES.
"YM MEAL
. We keep at our Steaai Flouring Mill in this place
Pea Meal for feeding cows and stovk. Alst, we have
on hand at all time, Family, Extra, Superfine and
coarse Flour. We warrant our family flour.
Corn Meal and Grits can always be had at the mill.
. J. WILKES k CO.
Jan'y 1, 1862
"3,700 HOXI2S r:
of
THE SOUTHERN HEPATIC PILLS
Have been ordered in one day. Wherever known their
use continues. Without puffing, they have gained
ground by tbeir real value. finaT'More than five ban
dred persons are known to have been cured by tbese
Pills.-Tjia '
This excellent family medicine is recommended Ly
the proprietors as good for Diseases of the Liver. Hi
correspondents cay that they also cure Dillious Rheu
matism, Pneumonia, Chills and Fevers, Billions Favcri,
Piles and Worms. They are a perfectly safe medicine.
Peter Vaden, Esq., of Dinwiddie aounty, Va., after
describing remarkable cures in bis family of liillioui
Rheumatism and Pleurisy, says: "My Doctor's bill hoi
been heretofore from $175 to $200 per year. -I bare
used then (these pill') for tlj family, whicb consists of
eighteen white and colored, and have not called in a
Doctor. This is a great saving. 'They certainly are
the best' family medicine ever dicovered.
Rev. John W. Potter, of Greene county, North Caro-
Una, had suffered twelve years from a diseased liver,
whicb the physicians had not been able to core. Jfe -says:
"I commenced taking the Hepatic Pills with no
confidence in them. They acted like a charm on ne.
From that honr 1 have improved. I have persevered
in their use, until now, fey God's blessing, I nru well
and !:arty. I had a negro man who, si 1 believe, wm
saved from death by a dose of these Pills. My Doctor's
bill was annually rom $100 to $200, but I have bad no
use for a physician since."
Col. Ji fan Wright, of Goldsboro; N. C, (Ang. 14,
18C2,)ss;si "I have used the Southern Hepatic Pil's
in my family here, and also on my plantation in Ala
bama, and always with success. I have a valuable
servant girl who bad been a long time under treatment
for consumption, w ithout receiving any benefit. Al
most in her extremity 1-wai induced lo try the Hepatic
Pills. .TI.ey were given according to directions, aud
fchc is now well, entirely restored by them. A similar
case occurred among my servants in Alabama. For
liver and lung diseases I bare perfect confidence is
them." "
Full directions and other certificates will be found ot
the wrapper of each box.
Price, $3 00 a box..' For '$30 a dor.cn boxes will be
sent b mail, free to any part of the Confederacy.
Still gieater discount to Druggists, or' others buying
by tbe grosi. Not less than a dozen need be ordered.
Retailed generally by the Druggists, aud iu Charlotte
X.C., by F. SCARRv
. Tbe address of tbe Proprietor is GEORGE W.
DEEMS, Wilson, N. C.
Aug 10, I8C3 '
NOTICE. .
All persons Indebted to FCLDXCS & SPRINGS,
by note or account,' are hereby notified to eall upon
Wm. W. Grier. ex-sheriff, aud make Immediate settle
ment. ., v ' J. M. SPRINGS.
Febraary 2. 1863 tf
MERCHANT TAILOKIG,
The undersigned baring located two
'doors tooth of the Mansion House, Char
Jotte, X. C, fs prepared to fill all orders
in bis line of bnslneji, such as Military
and Citizens' Clothing, Caps, Lacr, Bot
(OBS, c, Jtc. -"
A liberal share of the patronage of
the pnblic Is, respectfully solicid, as all
orders entrusted 'to my rkre will be
promptly and faithfully filled. I hre competent
workmen, aad caaconpet wllb any olfcer establish
ment in giving a "good flt,".e I.werrant raj work to
rive entire satisfaction.
Mr. R M. ROBINSON, ao Mrpn-rcnced cutter, is en
gaged ia thtseilabllsbtneat, and he will be pleaied to
wait upon his friends. . r
. . ....... - J.A.CALDWELL.
Jnoe 16, 18C3 jr-pd