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PUBLIC ACTS
Passed at ihe First Session of the Second Con
gress of the Confederate Stales 1864.. .
An Act to provide for the compensation of non-com-miasioned
officers, soldiers, sailors, and raariueB on
detailed service. ,
The Congress of the Confederate States of America
do enact, That all persons detailed from the army or
after enrollment for military service, or from the nary
or marine corps, for special duty or extra duty, shall
be allowed to receive their regular pay, ration? and
allowances, as if they were performing service in the
field.
Sec 2. That all such detached or detailed men shall
be allowed, in addition, not exceeding $2 per day, and
compensation for all extra work, or for any uncommon
skill or industry displayed in the performance of duties
to which they may be assigned,- in proportion to the
value of such extra labor or uncommon skill and in
dustry, whether it be in performing an unnsual amount
of work within the usual Boars oi laoor, or wont per
formed beyond the usual hours, or extraordinary skill
and superior workmanship displayed ia the execution
of such duties, the value of said extra labor or un
common skill or industry, to be determined by the of
ficer or superintendent under whose immediate direc
tion said detached or detailed service may be perform
ed, subject to the approval of the Secretary of War or
Navy. The additional compensation provided in this
section shall be the same for both the War and Nary
Departments, under certain rules to be prescribed by
the President. "
Sec. 3. That all non-commissioned officers, musi
cians, privates, sailors or marines, detailed to govern
ment contractors, shall be so detailed without pay and
allowances, but shall be compensated for their services
by wages received from said contractors, under rules
to be prescribed by the Secretary of War or of the Navy.
Approved June 9, 18G4.
An act to increase the compensation of the non-commissioned
officers and privates of the army of . the
Confederate Slates.
The Congress of the Confederate States of America
do enact, That from and after the passage of this act,
the pay of the non-commissioned officers, privates and
musicians of the Confederate States be and the same
is hereby, increased seven dollars per month for the
period of one year from the passage of this act.
Approved Jane 9, 1864
An net to amend an act entitled "An act to establish a
Nitre and Mining Bureau," aproved April 22, 1863.
The Congress of the Confederate States of America
do enact, That the act approved April 22d, 1863, con
stituting the Nitre and Mining Bureau an independent
bureau of the War Department, be amended ns follows:
That the Nitre and Mining Bureau shall consist of one
colonel as chief of bureau, two lieutenant-colonels, six
majors, twelve captains, who shall have the same pay
and allowances prescribed for officers of cavalry of the
fame grade.
Sec. 2. Be it further enacted, That chemists and
professional assistants, absolutely essential for the op
erations of the bureau, not to exceed six of each class,
shall be appointed by the Secretary of War, with pay
in no case to be above that of. lieutenant colonel of the
commissioned corps.
Sec. 3. That this act shall continue in force only
during the present war.
Approved June 0, 1864
An act to amend the laws relating to the Tax in Kind.
The congress cf the Confederate States of America
do enact, That the act approved 17th February, 186 J,
entitled ' an act to amend 'an act entitled "An act ta
Jay taxes for the common defence and carry on the gov
ernment jof the Confederate Slates," approved April
24th, 1863,' be and the same is hereby amended as fol
lows: After the word ,!'wqol" in the first proviso of the
fourth paragraph of section ten, the words "in the ag
gregate,' shall be inserted; and in the same article and
section, the word "eight" shall be substituted for the
word "five," so as to read: Provided, That postiuar
lermasters shall direct such delivery to be made at any
time within eight mouths after the dale of said esti
mates, &c.
Sec 2. In all cases where crops, subject to a tax in
kind, have been, or may be destroyed, in whole or in
part, by fire or any other accidental cause or by the
enemy, if before assessment, the assessor shall regard
the part of the crop not destroyed as all that was pro
duced by the owner; if after assessment, an-I the de
struction be satisfactorily proven, the post quartermas
ter shall also regard the portion of the crop not de
stroyed as all that was produced, and the proof reliev
ing the producer shall entitle the quartermaster to a
credit on his return for the property thus lost.
Sec. 3. In cases where t lie quantity of corn reserved
from the tax in kind is not sulHciemt to supply the act
ual wants of the producer, without any default on his
part, upon satisfactory evidence of the fact, the Secre
tary of War is authorized to allow the money value to
be paid for the tithe to the extent thus required.
Seo. 4. The law imposing.a tax upon the assessed
value of property shall nof be so construed as to im
pose a tax upon the products of gardens intended for
the use of the family of the owner, nor upon fruit
raised for domestic use and not for sale.
Sec. 5. That the account of slaughtered hogs re
quired by the first section of said act 6hall be rendered
ou or about the first day of March, 1865 and 1866, for
each year preceding said date. '
Approved, June 10, 18G4.
An Act to amend "An act to organize forces to serve
during the war," approved February 17th, 18G4.
The Congress of the Confederate States of America
do enact, That the act entitled "An act to organize
forces to serve during the war," approved 17th Febru
ary, 1 8G4. be, and the same is hereby, so amended as to
allow all white male residents, between the ages of 17
and 18 and 45 and 50 years, who were prevented from
enrolling themselves-within the time prescribed by the
paid act, by the occupation of their localities or coun
try by the public enemy, and whose homes are, and
have been since the passage of said act, beyond the
lines of the Confederate armies, to organize themselves
in pursuance of the Gth section of said act, after their
homes or localities are brought within the lines of the
Confederate armies; and this privilege shall continue
for the" space of thirty days after the reoccupation is
. announced by an order issued by the general- com
manding the department, ahd published in the military
department in which such reoccupation may occur.
Approved June 10, 1864.
An Act to amend an act entitled "An act for the relief
of tax-payers iu certain cases," approved February
J3th, 18U4.
The Congress of the Confederate States of America
do enact, That whenever slaves shall have been assess
ed, but between the time of the assessment and the
time fixed by law for the pavment of the tax thereon.
sucb slaves shall be lost to the owner, by the act of (he
enemy, the said tax may be remitted in the manner
pointed out by the second section of the act entitled
"An act for the relief of tax-payers in certain cases,"
approved February 13th, 18G4.
Approved June 10, 1864. .
An Act to graduate the pay of general officers.
The Congress of the Confederate States of America
do enact, That the pay of a General shall be $500 per
month; that of a Lieutenant General $450 per month,
and that of a Major General $350 per month; that a
General commanding an army iu the field shall re
ceive in addition to the said sum of five hundred dol
lars per month, one hundred dollars; and a Lieutenant
General, a Major General and a Brigadier General shall
whilst serving in the field, each receive fifty dollars
per mouth, in addition to the sum herein" allowed,
whilst so serving; ad all laws allowing additional
, compensation for commanding a separate army in the
.field be and the same are hereby repealed, except as
herein provided; and that this act shall be in force for
. one ytit end no longer.
Approved Ju& 10, 1864-
An act to amend an act entitled 'An act to reduce the
currency and to authorize a new issue of notes and
bonds,'.' approved Feb. 17, 1864.
The Congress of the Confederate Stutss of America
.do enact,' That instead of sir per cent bonds, author
ized'o be issued to the States, nuder the i? elith sec
lion of the said ac.t, the Secretary of the Treasury is
: authorized and required ta issue to -any State which
may desire the same, . one-half of such amount as the
said State is entitled to claim, in treasury notes of the
, new issue, and the other half in said six per cent bonds;
. Ot, at the option of the State, ia coupon bonds, pay
able in twenty years, with interest at the rate of four
per cent per annum, payable half yearly; the said four
per cent bonds not to bo taxable - either npon principal
..or interest; and this provision shall extend to any por-
A
may be eu titled
An act further to amend "an actio reduce the eurren
cy and to authorize a new issue of notes and bonds,'
approved Feb 11, 1864.; A '1 J 5 S.Z
The Congress of the Confederate States of America
do enact, That the above recited act be further amend
ed so as to allow States wLich have funded the treas
ury notes of the old issue held by.tbem under the pro
visions of the "Act to reduce the currency and to au
thorize a new issue of notes and bonds," approved Feb
ruary 17th, 18C4, to exchange the certificates or bonds
so received for the new issue of treasury notes, in the
same proportion and ort the" same conditions' as provi
ded in said act, and the act amendatory thereof, au
thorizing the exchange of old notes held by the States
for notes of the new issue.. I
Approved June 14, 1864. ' " .V"
Ucndnunrtcrs Reserve, I
. iiALEiGii, September 28th, 1864
The following extract of a law of Congress entitled
"An Act to organize forces to serve during the war," is
published for the information and guidance ( all con
cerned: . : -
: . . . ;, : .
Sec. 8. That hereafter the duties of Provost and Hos
pital Guards and Clerks, of Clerks, Guards, Agents,
Employees or Laborers in the Commissary and Quar
termas4er Departments, in the Ordnance Department,
and Clerks aud Employees of Nnavy Agents, as also in
the execution of the Enrollment Acts, and all similar
duties, shall be performed by persons who are within
the ages of eighteen and forty-five years, and who, by
the reports of a Board of Army; Surgeons,5 shall be re
ported as unable to perform active service in the field,
but capable of performing some of the above named
duties, as far as practicable, the President specifying
which, aud when those persons shall have been assign
ed to those duties, shall detail or assign to their per
formance such bodies of troops or individuuls, required
to be employed under the Fifth Section of this Act, as
may be needed for the discharge of such duties: Pro
vided, that persons between the ages of seventeen and
eighteen shall not be assigned to these duties; Provi
ded further, that nothing contained in this Act shall be
so construed as to prevent the President from detailing
Artisan?, Mechanics, or persons of scientific skill, to
perform indispensable duties in the Departments of Bu
reaus herein mentioned.
Sec. 8. That any Quartermaster or Assistant Quar
termaster, Commissary- or Assisfant Commissary (other
than those serving with Ilegimentsand Brigades in the
field,) or officer in the Ordnance Bureau, or Navy
Agent, or Provost Marshall, or officer in the Conscript
service, who shall hereafter employ, or-retain in his
employment any person, in any of their said Depart
ments or Bureaus, or in any of the duties mentioned in
the Eight Section of this Act, in violation of the provi
sions thereof, shall," on convictfon thereof by a court
martial or military court, be cashiered; aiyi it shall be
the duty of any Deparimeut and District Commander,
upon proof by the oath of any credible person that any
such officer has violated this provision, immediately to
relieve such officer from duty, and said Commander
shall take prompi 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 dismissed from the
service.
- .. c
Approved February 1 7th. 18C4.
By command of Lt. General Holmes.
JNO. W. HINSDALE, A. A. General.
October 3, 1864. 3L
FOES SALE,
. - A VALUABLE LAW LIBRARY,
Consisting of TEXT BOOKS, and other desirable
and rare works, all in excellent order. , Catalogues
may be had at the Store of Jame3 McKimmon, Esq.,
and information with regard to-the sale, by applica
tion to MRS. JOHN W. ELLIS.
The Books can be seen at any time, if preferred.
Raleigh, Sept. 10. 1864. ' 4t.
GRINDING FOR TOLL.
After this date I will grind Wheat and Corn for toll.
JOHN WILKES,
Sep. 19, 1864. Ira. Charlotte Steam Mills.
RECEIVER'S '.NOTICE.
I will sell at Newton on Monday 24th October, 1864,
the one-tenth interest of H. K. Keylor, an alien enemy,
in 300 acres of land lj ing on Shoal Creek, in' Catawba
county, joining Martin Icthower and others.
Terms. Cash on confirmation of the sale by the Con
federate Court. Note and security for purchase money.
' P. SCUENwK, Receiver.
September 19. 1 804. 5t.
State of N. Carolina GSnstoii County.
Court of Pleas and Quarter Sessions Aug. Term, 1864.
Catharine Ilagar vs. John Hagar, et al.
Petition for dower.
It appearing to the satisfaction of the Court that
the children of Frederick Hagar, and Sallv Frost, de
fendants in this case, are non residents of this State,
it is ordered that publication be made in tho Western
Democrat for six successive weeks, notifying said par
ties to appear at the Court House in Pallas, on the 7th
Monday after the 4th in September next, then And there
to plead, answer or demur to said petition; otherwise
judgment pro confesso will be entered as to them.
Witness, W. D. Glenn, Clerk if said Court, at office
in Dallas, the 7th Monday after the 4th Monday in June,
1861 W. D. GLENN, Clerk.
(Iisai'tcriaiastier's OLface, )
Greensboro, N. C, Sept. 1, 1S64. )
Proposals wi'l be received at this office for furnish
ing the Confederate States' with 10,000 Horse and Mule
Collars, 5,000 Wa?on Saddles, 5,000 Wagon Buckets,
Wagon Harness an;l Leather. Also for making trace
chains,. Horse and Mule shoes, and horse-shoe uails.
Samples of saddjes and collars will be furnished from
this office, and iron supplied to contractors.
S. R. CHISMAN, Maj. & Qra.
Sept. 12, 1864. 4t.
31 Fiaigcr Loisget.
ONE HUNDRED DOLLARS REWARD.
Runaway, on the 29th June, 1864, my house servant,
JOHN LEE, 21 years of age, five. feet 6 inches high,
yellow complexion, slender form, negro features,
pleasauf countenance, plausible manners, quick spoken,
the third finger on eachliand being the longest. He was
raised in Charlotte, N. C, where his mother and rela
tions are, and he may be lurking in that vicinity. He
had on when be left, a roundabout of pai pie drill, has
also a yellow summer coat; is disposed to dress fine,
and in this way may escape notice, The above re
ward will l)e paid for his return to me, or lodged in
jail so that I can get him. Any information concern
ing him may be left with S A. Harris.
R. A. SPRINGS,
Aug. 1, 1864. tf Rock Hill P. O., S. C
WOOL CARRE AO.
I will be ready in a few days to Card Wool. Ofing
to the high price paid for cards, I prefer raiding at
ota prices ana taKe w ool, Tallow, kc, tor pay. I wish
the lady of every family to see that the cuckleburs
are well picked out, and send one pound or one pint
of soft grease for every ten pounds of wool.
J. ST I RE WALT,
June 27, 1864 Mill Hill, Cabarrus county
GRAIA, LARD, Arc. .
On the 25th inst., the Medical Purveyor-will be pre
pared to purchase Corn, Rye, Barley and Lard, for
which market prices will be paid; and Sugar, Coffee
Rice, Salt, Cotton Yarn and Cloth will be given in part
payment when desired.
J. T. JOHNSON, Surg, ft Med. Pur.
Med. Pur 's Office, Charlotte, March 12. 1864.
RARLEV A ISO I.:
Wanted. 1,000 bushels Barley, and a large quantity
of Hops, for which the hightst cash price will be paid
.; M, MCNZLER,
Lager Beer Brewerv,
June2718iJ4 ra-pd Charlotte, S. C.
Leather, Leather.
I have a lot of Leather oaband which I wish to trade
for HOGS. - Any person that has only one or two hogs
to spare, I will buy them in exchange for Leather.
W. A. COOK,
Quartermasters Pep't.
tion of the amount which such State
to claim. , , ' . - J-
Approved Jane 14, 1864
Conscript TVolice.
CHIEF ENROLLING OFFICE. 8th district,.?
Salisbury, N. C., Spt.i, '64. J
' General Orders, Number 58. ' ,
T Tho attention of Local Enrolling Officers is called to
Circular No. '45, C. O., requiring the Medical Examining
Boards to make a tour of tritir repi-etive Districts. - :
II. Local EnrollingX)fHcers will carefully prepare a roll
t- of all persons in th ir respective Counties between, the
ao-es of seventeen ana nty years, wno nave uwu uru-wiuie
discharged, or recommended for daty in any of the lepart
mehts of. the Government by Surgeon's certificate. All
persons whoso names appear on these rolls are required to
appear before said Board, in order that their papers may be
revised at the following times and places, viz: ';
At Shelby. Cleaveland county," Oct. 5th, 6th, 7th.
Lincolnton, Lincoln county, Oct 10th and 11th. '
Dallas, Gaston county. Oct. 13th and 14th.
" Monroe, Uniou county, Oct. 18th. 19th, 20th. , .
" Charlotte, Mecklenburg cowity, Oct. 22d, 24fh, 25th,
and 26th. ' , , '
" Concord. Cabarrus county, Oct, 27th and 28th.
" Newton, Catawba county, Oct. 31st and 1st & 2d Not.
III. Sick and woanded soldiers will have an opportun
ity to have their furloughs acted upon. By Order of
. . -1st Lieut. J. N. PPIOR,
. Chief E. O, 8th Congressional District
September 2f, 1864. 4t. ; ' ...
nfilct of Chief Ouarlermaster, C. S. l.t
DISTRICT OF NORTH CAROLINA,
Raleigh, Septtmber 26, 1864
AH conscripts serving in this Department throughout
the State, under the assignment of "Examining Boards,"
will present themselves without delay to the Examining
Boards of their respective Congressional Districts for
re-examination, and teport to this office the Certificates
of said Examination, whether confirmatory or not of
the Certificates now held, on or before the 20th day of
October, under the penalty of being immediately
thereafter reported for field service.
W. W. Y fclUUtS,
Maj. & Chief Q. M., Dist. N. C.
October 3, 1864. 3t. .
J. II. STEVENS & CO.,
ENVELOPE MANUFACTURERS,
CHARLOTTE, N. C.
Orders from the trade solicited, and promptly filled.
'-' ! ' J? H. STEVENS,
' MILES W ATE R HO US E .
September 28T. 1864. 4t.
"OAURETT B AVI S"
This celebrated Horse-will Bland during the Fall
season at my stables in Charlotte. The reputation of
"Garrett Davis" is well known in this section of the
State, and those who want to raise fine stock would do
'well to patronize him. . $5 to the Groom.
. Charlotte, Aug. 22, 1864. R. RABE.
THE NEW TAX BILL.
An Act to lay additional taxes for the common de
fence and support of the Government.
Sec. 1. The Congress of the Confederate States
of America do enact, That in addition to the taxes
levied by the "act to Jay tnxes for the common de
fence and to carry on the Government of the Con
federate State?,' approved 24th of April, 18G3.
there shall to levied, from the passag-o 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 the value of property, real, personal and
mi-ed, 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, aud delivered
to the Government : Provided, tkat 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 the basis of the market
value of the same, or similar property in the neigh
bordood where assessed in the year lebO. except in
cases whera land, slaves, cotton or tobacco have
been purchased since the 1st day of January, 18G2
in which case the gaid land, slaves, cotton and to
bacco so purchased, shall be assessed at the price
actually paid t-jr the same by the owner.
Sec 2- On the value of all shares or interests held
in. any bank, banking company or association, canal
navigation, importing, exporting, insurance,' manu
factuiing, telegraph, express, railroad, and dry dock
companies, and all other joint -fitock companies of
every kind, whether incorporated or not, five per
cent.
The value of property taxed uuder this section
shall be assessed upon the basis of the market value
of such property iu the neighborhood where assessed.
in such currency as may be in general use there,-in
the purchase and sale of such property, at the time
or assessment. .
Sec 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 on 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 placo
where the tax is paid.
II. Upon the amount of all solvent credits, and
of all bank bills, and all other papers issued as cur
reucy, exclusive of non-interest bearing Confederate
treasury notes, and 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 toilows : -
I. On all profits made by buying and selling spir
ituous liquors, flour, wheat, corn, rice, sugar, mo
lasses or syrup, salt, bacon, pork, hogs, beef or
beef cattle, sheep, oats. hay. fodder, raw hides,
leather, horses, mules, boots, shoos, cotton yarns,
wooL. woolen, cotton or mixed cloths, .hats, wugons,
harness, coal, iron, steel or nails, at any time be
tween the 1st of Jauuary, 18G3, and the 1st January
icuo, 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 fctates,' approved April 24th. 18G3.
II. On all profits made by buying and selling
money, goiu, stiver, toreign exchange, stocks, notes,
debts, credits, or obligations of any kind, 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 twentv-
five. per cent., made-during either of.the years 18G3
and 1SG4, by any bank or banking company, insu
rance, canal, navigation, importing and exporting.
telegraph,' express, railroad, manufacturing, dry
dock, or other joint stock company of any descrip
tion, whether incorporate or not, twenty-five per
cent on such excess.
Sec 5. Tho following exemptions from taxation
under this act shall be allowed, to-wit:
I. Property of each head of & family to the value
of five hundred dollars; and for each minor, child of
the family to the further value cf one hundred dol
lars; and for each son actually engaged in the army
or navy. 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 fire hundred dollars.
II. Property of the widow of any officer; soldier,
sailor or marine, who may have 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 the military or naval
service, of such as 1 uve 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, exclusive of household fur
niture, shall be assessed at a value exceeding one
tnousanu uonars. -
IV. That where property has been injured or de
stroyed by the enemy, or the owner thereof has
been temporarily deprived of the use or occupancy
thereof, or of the means of cultivating-the same, by
reason of ths presence or the proximity of tbe ett4
mv. tbe assessment 6a snch property may be re
duced, in proportion to the damage sustainijd byj
the owner, or the tax assessed thereon may- be re- j
; duced in the same ratio by the district collector, on 4
i' - - t i : . . 3 . - i ' i . i
satisfactory eviueuee suoimiieu 10 mm oy io own
er or assessor. -, .-- , ." '.r - . , . , '!-
Sec 6. That the taxes on property laid for the
year. 18G4 shall bo assessed as on the day of the
passage of this act, and be due and collected on the
first of June next, or as goon after as practicable.
allowing an extension of ninety days West of Ite 1
jmsyjaBtPK1 i i v a x ir nuunivuai bar;o vt luvum
or profits for the year 18G3, levied by this act shall
be assessed .and collected forthwith? and the' tales
on incomes or profits for the year 1864, shall be rs
eessed aud collected according to the provisions of
the tax and assessment acts of 1 803. '; . .
Sec 7. Sa much of the tax act of the 24th day of
April. Icu3, as levies a tax on incomes derived irora
, .1 . , J. V - 1 . 1
property or effects on the amount or value of wioty
a tax' is levied by this act, and also the first section, j
of said act, are suspended for the year 18G4. aud no
estimated rent, hire or interest on property or cred
its herein taxed ad valorem, shall be assessedor
taxed as incomes-ander the fax 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 tbe same, and
such bonds, when held by or for minors or lunatics,
shall be exempt from the tax in all cases where the
interest on the fame shall not exceed one thousand
dollars. , -
Adopted in February, 1864. ' '
" THE NEW MILITARY LAW, . ;;
A Bill to organize forces to serve during the War,,'
Skc. 1. That from and after the, passage of this act
all white men, residents of tbe Confederate States, be
tween tbe ages of 17 snd 50, shall be in the military
service of the Confederate States for the war.
Sec 2. That all the persons aforesaid, between the
ages of 18 and 45, now in service, shall be retained
during the present war with the United Stages, iu the
same regiments, battalions and companies to which,
they belong at the passage of this act, with the same
organization and officers, uuless . regularly transferred
or discharged, in accordance-with the laws and regu
lations foT the government of the armj: Provided, that
companies from one . State, organized against their
consent, expressed at the time, with regiments or bat
talions from auother State, shall have the privilege of
being transferred to organizations of troops, in the,
same arm of the service, from the States in which saTX
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 Stales, in the same arm of the service.
Sec 3. Be it further enacted, That at tbe expiration
of six mouths from the first day of April next, a bounty
of one hundred dollars in a six per cent. Government
bond, which the Secretary of the Treasury is bereb''
authorized to issue, shall be paid to every non-co.iu-miffsioned
officer, musician and private who shall then
be in service, or in the event of his death previous to
thi period of such payment, then to the person or per
sous 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, w ho shall at any time, during
the period of six months next after the said first day of
April, be absent from his command without leaye.
Sec -4. Be it further enacted, That no person shall
be relieved from the operation pf this act by reason of
having been heretofore discharged from the army',
where no disabiliiy now exists; nor shall those who
have furnished substitutes' be any longer exempted by
reason thereof t Provided, that no , person, heretofore
exempted on account of religious opinions and who
has paid the tax levied to relieve him fiom service
shall be required. :o render military service under thi3
.v.
k r .i ..j m, it ... , rt
residents of tue Confederate States, between the ages
of 17 and 18 and 45 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 sixtj 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 judgei? of
by the President, shall be placed in service in the field
for the war, in the seune manner as thottgh they were
between the 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 ll persons required bv the 5th section
of-this act to enroll themselves, may within thirty days
alter 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 ovvn officers ; said
organizations to conform to the existing lawe; and,
having so organized, to tender their services a3 volun
teers during the war to the President; and if such or
ganizations shall furnish proper muster rolls, as now
organized, and deposit a copv thereof with the enolI
ing officer of their ' district, which shall be equivalent
to enrollment, they may Le accepted as minute men
for service in such State, 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,
Dy the President, be required to assemble at conven
ient places of rendezvous, and be formed or organized
into companies, battalions and regiments, under regu
lafions to be prescribed by him; and shall have the
right to elect their company and regimental officers ;
and all troops organized under this act for State de
fence, shall be entitled, while in actual service, to the
same pay and allowance as troop9 now in tbe 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 of 18 and 45. years.
Sec 8. That hereafter the duties of provost and hos
pital guards and clerks, and of clerks, guards, agents,
employees or laborers in the Commissary and Quarter
master's Departments, in the Ordnance Bureau, and
clerks and employees of navv agent?, a3 also in the exe
cution of the enrollment act, and all similar duties.
snail be performed by persons who are within the ages
of eighteen and forty-five years, 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 (f.the above said duties, specifying
winch; and when those persons shall have been assign
ed to those-duties as far as practicable, the President
shall assign or delail to their performance such bodies
of troops or individuals required to be enrolled under
the 5th section of this act, as may be needed for the
discharge of "snch duties : Provided, that persons be
tween the ages of 17 aud 13 shall be assigned to those
duties: Provided, further, that nothing contained in this
II I - . 1 ... w-k
act snaii oe so cousiruea as to prevent tne rresiaeni
from detailing artizanst mechanics.or persons of scien
tific skill,-to perform indispensable duties in the de
partment or bureaus herein mentioned!
Sect, mat any Quartermaster or Assistant-Quar
termaster, Commissary, or Assistant-Commissary (oth
er than those serving with brigades or regiments in
the field,) or officers in the Ordnance Burean, or Xavy
Agents, or Provost Marshal, or officer in the conscript
service, wno snail nereatter employ or retain in his
employment any-person in a.iy of their said depart
ments or bureaus, or in any of the dtitie$jnentioned in
the 8th section of this act, in violation of the provis
ions hereof, ihall, on conviction thereof by a court
martial or mnitary court, be cashiered ; and it shall be
the duty of any department tg district commander, up
on proof, by the bath of any credible person, that any
such officer has violated ihis provision, immediately
to relieve 6uch officer from doty; and said commanders
shall taie prompt measures to have Lira tried for such
offence; and any commander as aforesaid failing to
perform tbe duties enpined by this' section, shall, upon
being duly convicted thereof, be discharged from the
service. ' .-
IK BEOAUD TO EXEMPTIONS.
Sec 10. Be it further enacted. That all laws erantins
exemptions from military service be, and the same are
hereby repealed, and hereafter none shall be exempted
except the '.bllctvinir :
I. AH who sball be held unfit for military service.
under rule? to be prescribed by tho Secretary of War.
2. The Ve-President of the Confederate States, tbe
members ana omcers of Congress and of the several
State Legislatures," and such other Confederate and
State ofScers as the President, or the Governor jof the
respective Stater, may certify to be necessary for the
proper administration of the Confederate or State
Governments, a3 the case may be. -
wet u. jjt uiuiiucr euacieu, iiini aw wnire maier....K . ..i.n i" !... - i. . .
3. Everr jniniiter of religion authorize! to preach
according to the rules of bis cl.ureU,. and who, at the,
passage of this act, shall lm regularly employed in the
discharge ot Jus ministerial amies; uperintenacnis
and nliYBician? of asylums for tbe deaf and dumb and
J blind and of ibe insane; ne editor for each newspaper
tkeing puomnea i iae unie oi mu uti, uu em
ployees as said editor may certify on oalu-to ue mais-
pensabIer.tO"vtlre''puWTeatioi of nch newspaper ; the
public printer of the 'Confederate and State Govern
ments,and such journeymen priaters a3 the said public
printer shall certify, on oath to' be indi.-pensible to per
form the pnbtle 'printing; - one" skilled apofheeary Jn
each apothecary store, who was doing bncia ess asmch.
on the 10th day, of October, aud ha continued
1 said business, without intermission, slncv thai period ;
all physician 'ovtr the age of thirty years, who now
are, and for the last seven years have been, in the ac
tual and regular practice pf their profession, .but ; tbe
term pbygician. shall not include dentists; 1I prcsi-.
denu and teachers of colleges, theological seminaries,
academiesiind schools, who have been reenlarly en
gaged as such for two years next before the passage of
f5ii- DuLLI UI ' - w 1111 line 'I'LL V 1
'.Provided, that, the benefit ofis' exemption
shall extend to those teachers only whose schools are
composed of. twenty students or more. All superin
tendents of public hospitals, established by law before
the passage of this act, and snch physicians and nnrsej
therein as such superintendents shall certify, on oat b,
to be Indispensible to the proper and efficient manage
ment thereof. - . - . .i :
4.- There shall be exempt one person s owner or
agriculturalist on each farm or plantation upon which
there are now, and were on the 1st-day of January lat,
fifteen able-bodied field hands, between the ngci of
sixteen and fifty, upon the following conditions .
1. This exemption . shall only he granted ia .Cases in
which there is no white male adult on the ianu or planta
tion not liable to military service, nor uuh-sa the pt inon
claiming the exemption was" on tho Ist-of Jauuary,.! tft4,
either the owner and manager or overseer of said plants
tion; bnt In no case sball more than "one person be ex
empted for one farm or plantation '
.. y. Snch person shall first execnte a bond, payable to fh
Confederate States t.f America, in snch form and -with mieh
security, . and in finch penalty, as the Secretary of War
may prescribe, conditioned that u will deliver to the Gov
ernment at some Railroad depot, or such other place or
places as may be designated by the Secretary of War.
within 12 mouths next ensuing,' 100 pOHiuls ol bacon, or,
at the election ot the Government, tsequiviileiU in poik.
ana IIKJ pounds oi nett beet (said beet to be tlei. vereU on
foot), for each able-bodied slave on said farm or plantation,'
within the above aid ages whether said lve n used in
the field or not, which said bacon or pork aud beef shall
be paid for ay tne government at the prices hxea by th
Commissioners of the State nnder the iinpresnmerrt act:
Provided, that when the person thns exempted 6hall pro
du.ee jsal is factory evidence that it has beeu impossible for
Jim, by the exercise of proper diligence, to furnish tho
mount of meat thus contracted for, and leave an adequate
supply for the subsistence of those jiving on the said farm
or plantation, the Secretary of War shall direct a commu
tation of the same, to the extent . of two-thirds tlu ieof in
grain or other provisions, to be delivered by such person
as aforesaid at equivalent rates.
3. Such person Khali further bind himself to eefl tha
marketable surplus of provisions and grain now on hand,
and which he may raise from year to year while his ex
emption continues, to tho government or to the families
of soldiers at prices fixed by the com missioners of tht&tate
uuder the impressment-act: - Provided, that anr person ex
empted as aforesaid, shall be entitled to a credit of '27 pi r
cent on any amount of meat which he may deliver witlrn
three mouths iVora 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 f Feb. 1864.
4. In addition to the foregoing exemptions, the Secre
tary of War, under the direction of the President,' m;iy
exempt or detail sucli other persons ns he may be satisfied
ought to be exempted on account of public necessity, and
to insure the production of gi.ain and other provisions fur
the army and the families of soldiers, lie may, also, graut
exemptions or details a such terms as ho may prescribe,
to such overseers, fanners or planters as he may be satis
fied will be" more useful to the counlry in the pinsnits of
I. ., ,, . , t. - , ., .
K icuuure uiau in me military service : l'n.viaeu. mat
I nil,. ii rr iLr ii I ii mil rj'MHfi wiirii rvfr ill. lainniT ! aiiTMr
or overseer shall fail diligently to employ, in . good faith,
his own skill, capital and labor exclusively in the produc
tion of grain and provisions to be sold to the government
and families of soldiers at prices not exceeding those fixed
at the time for like articles by the commiiisiont-r of die
State nnder the impressment act.' -
5. The pnident. treasurer, auditor and snp 'rmtendent
of any Railroad company engaged in transportation for
the government, and such officers and employees thereof
as the president or superintendent shall certify on oatli to
he indispensable to the efficient operation of said railroad:
Provided, that the number of persons so exempt. by this
act on any railroad shall not exaeed one person for each
mile of said road in actual nso for military transportation;
and said exempts shall be reported by nam 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. 6r That nothing herein contained shall bo construed as
repealing the act approved April 14th, IHti'.l, entitled an
act to exempt contractors for carrying the mails of the Con
federate State s, and the drivers of post coacln-s and hacks,
E froni military servict t Provided, that all lh exemption
granted wider this act shall only contiuue 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, nnder general ruhs and regula
tions to be issued from the War Department, cither ot' pr
sons between 45 and 50 years of age, or from the' army in
the1 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 mnk'J
details and exemptions shall not be construed to authorize
JthSlfitemption or detail of any contractor for furnishing
Supplies of any kind to the government by reason of said
contract, irnleBS the head or aecrntary of the department
mating such contract shall certify that tbe personal r
viees of snch contractor are indispensable to the execu
tion of said contract: .Provided fuitber, that when any
such contractor shall iil, diligently and faithfully, to pro- ;
ceed with the execution of such contact, his exemption oi
detail snail cease.
Sec. 12. That in appointing local boards of Surgeons
fofthe examination of persons liable to military service,
no member composing rho same shall be appointed from
the county or enrolling district in which they are required
to make sucu examination.
Adopted in February, 1864.
CAiiKiiia;
and
WAG0X WOUK,
And Blacksmithing. .
The subscriber informs tbe public that he will con
tinue to carry oolite business of Repairing Carriages,
Buggies, Wagons, &c, at the hop formerly occupied
by John Harty, on College street, in the rear of the
Mansion House. . - '
He is alo prepared to do any Blacksmith work that
may be required, such as Shoeing Hores, repairing,
&c.
CHARLES WILSOV.
January 12, 1864 ' tf
DR. J. -M; MILLEK, . :
Charlotte, N. C,
Can 15 found -at his Office next doer to Hutchison't
Drug &ore, opposite the Democrat Office.
Jan. 12, 18C4. ' s
VTAKE; UP
And committed to the Jail of Mccklenlnrg county.
on the 29tb of February last, a negro woman who ay
her name is LCCV and belong to Xick Davis of Ricb-
mondr Said negro U aboot 25 years old, very black.
aud rather nnder raedinm size, the says that she was
persuaded off from Richmond by a man who gave his
name as Robinson. She was arrested on the ears on
tbe N. C. Railroad near Charlotte, N. C. Tbe owner
is hereby notified to come - forward, prove property,
pay charges and take her away, or she will b dealt
with as the law directs. - .
It. If. WHITE, Sheriff.
March 15, 1864 tf -
. COPPERAS. ;
TAYLOR & ASBURY are now prepared to furnish
by tbe ton or otherwise. floe article of Copperas,
superior to any English offered In market. Druggists
and- Apotberanea euppnea wun a- tDemteaitv pure
article. Address TAYLOR ASBURY,
Jl ay 5, 1863 Charlotte, N. C.
PUBLIC ACTS
rasit&u.Hfafu-il Stuion vf the 2d Conor tit of
w Uii Cot federate' Statnl-
AN ACT TO AME.ND TI1E TAX LAWS.
The Congrcri of the Confederate Statu of America
do j-uact, Th.t the first, second and third sections of
tho- "Att lo ltvy -additional tuxes ror the com mo dc.
fence aod support of tLe (Jou tLtucnl,' appiovrd 17th
February, IM4. be amended and re-tnacted. ko at to
read a.J follows, to-w it : -
See ti 9ii 1. -That, la addition to the taxes levied by
the. "Acl le Isxes for the common dtfetit and ta
carry on the.(ycinnietl cf the Conft derate Stte
aiM-roved Af-Vit'twfrnty-foarth', eicbfeen hundred i
sixty-three, there thai! b levid from tbe 17th day of
Fefernary, Ibfct, on L f abject of taxation hereinafter
mentioned, nut! colUvteJ from every person, ropart.
ner.-'bip, asKocijuion "or Corporation, liable therefor
taxefef Toll ws", towit: - '" '
clr Upon the value of all property, real, personal
and nixed, of every kind and description, net herein,
after exempted or tnxed at 'di fl rent rate, S per cent:
Provided, that from the tax on the value ef property
employed in agriculture thail be dedacted tL value of
the tax ip,LUJ derived therefrom during lie 3j,
year, as. assessed under the law imposing It, and de.
jfrered to the floretr.rnentwhe'hcr dthvtrri dariag
the year or aftci wards, including tbe baton, deliver
ble after, and tot prior lo, the asscn ment of the in
on property employed iu agriculture ns afomnM: aod
the collection of the tax on ttuh property thai! fee
pended After asaeismect, under the order of tta Sec
retary of the Treasury, until the value of th:- tithe to
be deducted ran bo ascertained, and when so arret
tained, it shall be the duty of the post quartrmnti(er
to certify, and of the district collector to dedurt, the
Aaluc of such lithe, and any balance found due may
be paid in bond and certificates therefor, onlborixed
by tha4,et to reduce tut currency and to antborltv
a new issue of notes and bondit," in like uiaaner at
other laxra yble during the year: Provided, That
no credit shall be allowed beyond five per cent.
II. On the value of gold and silver ware and plalet
jewel, Jewelry and watches, ten per cent.
III. The value of property taxed under this section
shall be assented on the bais of the market value of
the same, or fiiuily property In the neighborhood
where asfcsfcd, in the year ISC0, cxeepl ia cart
where land.-, slaves, cotton and tuba ecu have been
purclmsed ince the fiit day of Jan nary. 1H'2, la
which caf-e the said land, Harm, col ton and tohacco
so purchased brill be astesftd al the price actually
paid for the same by the owner: Provided, That Jand
purchased by refugees and held and occupied bv I hem
for their own ere and residence, thaU be nfiened ac
' cording to its market value in the year 1800.
.Sec. "2. TfcM section second of an act eailtlcd Jln
act to levy additional taxes lor the common defence
and support of I he govn urucw," approved 17th Feb
ruary, 18C4, be, at,d the same is hereby, repealed; and
it is hereby declared, that nil the properly ani aeteu
of corporations, iimocUi ion Jind joint stock compa
nies, of every description, whether incorporated or not,
shall be assessed and taxed in the mine manner, and
to the ynmo extent, as tbe property and ansett of Indi
vidual; the tn or uch properly aud ntteta to le at
fessed against, and paid by, uch corporation, ueo
ciation? and j int stuck companies: Provided, That
no bnn& or banking company tbnll be liUe to pay
tax upon deposiics of money to the crediltr, and tub
ject to the checks of, othetPiovidtd further. Thai
the 6tock, fhnTCSO" inftreits, representing property or
Bs.-ets in corporations or joint.Hock companies, or ai
sedation, simll not be as'cstid cr tnxed: And provU
d further! TI t nil properly within If.e enemy'
lit e be. and the f,np hereby, 'exempted from all
luxation' so 1 ip n? it retrain? in the enemy's line.
See. 3. Tl.t p.ragaph one ef section three of an
act- entiiltd "An act to levy additional taxes for tha
ceiunu-n defence atid support of the government," a p.
proved 1 7 lb -February, 1PU4. be, and the mnie it. here
by amended and ro-exacted, so as to read at follows;
I'pon the Hindu nt ot all gold and vilver coio. j;ol 1 duit.
gold or silver bullion, moneys held abroad, or bill of
exchange, drawn therefor, promissory notes, right,
credits and securities, payable io foreipn coiintrie,
five per ctnt to be pnld in specie', or Confederate trea
sury notes at their vulue, ns eoiupnred with fprrle at
the time the In is ravoble; the fdnlive voliip of mc
tie and Confederate treasury notes. fr the 'purpose of
payment under thiact, to be fmd by regulations to
be prescribed by the CiintiiTsloncr of Tuxes', nnder
the dire.-tion of the Secretary of the Trear ury. ,
Sec. 4 That section ti.tt.cen cf the "Act lo amend
an act cnlitieii 'An act lo lay tuxca for the eouimou de
fence and carry on the (lovi rnnicnt of the Confederate
States,'5' approved 17th Febi'unry, lb',4. be, an4 the
same is hereby, atueiult d, so ns to read n follows:
L : The iucome-, properly and money, other lima
Confederate ticastry noJts, of hospital, neluw,
"churches, 'schools, colleges ami other charitable iutli
tions, thall be exempted from taxation nnder the pro
visions of (his act, or any oilier law. Tbe properly of
companies formed under the net entitled ''An act ta
establish a vol.uu'cer navy," shall be exempt In m tax
ation, e.tcept on the income.
II. That paragraph , see. 7, of the same net, be and the
same is hereby amended by adding thereto as follows:
"If a-.iv person thall fail to make due return, as re
quired by said section, of tbe income ot profits taxed
under any law of Congress, or in case of disagreement
with the assctJor, to submit the same to refcrc, a
provided by law, or fhail Jail r refu'o to pay tho tax
thereon, v hhin tiah tinie as tl.nJl Le prescribed by
public notice, Ly the iitiic( cclftctor, under the di
tectioh of il.e Connriiaioiier of Taxes, tueh person
thall be dreroed and held to be in dtTault: Provided,
t acu person skull, not Lc deemed sad held to be iu de
fault, who may fail, or has failed to make payment, or
due returns, in consequence of the riiui or inter
ference of the ene'roy, or the absence or ncglett of tie
officers cli urged with the assessment and collection of
taxes." "' :: '
So. 5 Tjiat tliis act thall iot be so conttrucd at to
"lbject to tfltatirtn corn, bacon and other agricultural
products, which were prpduced in tha year 186?, and
in Ihe po.es?Ion ofthe pioiurer pn the 17th of I eh.
18G4, and necessary rr the support of himself and
family during lh present year, and from or on which
taxejjn kind have becu deducted and delivered or paij.
Sec fl. That ectin 4, paragraph t and 2, of ihe act
approved 1 lh February. JSv4. entitled "An act lo levy
J hddiiional Tuxesi f r the onnnon defence and support
.... ... jir
of me uovertimeni4 ce soemenue'i n io levy an nnai
tiounl tax of ihii ty per cent, npon Ihe amount of all
profits made J ttUit'g iUv an ices , mentioned iu the
Said .parng.'iijihri. between the i 7ili day of February.
1864' and the 1st d.iy of July n"Xt, which adoltlonaf
tax hiill be colIteic.J unji'r suiJ net.
Sec.,7. Thii4 on all tren.ury no tea of the old istae,
of tbe deno'innitiin of five dollar., nut exchanged for
new i?suepilor to he ltt.day vf January, I8C5, and
wlueb may - remain outttnndiug n that day, tax of
one hundred per cent, ia hereby impoifd
Sec. 8. That cection seven of an act entitled "An act
to lery ad-litiou.il luxe. fr lh ccmoion defence and
support of the, ovt rnmeni," approved I7lh February,
1804, be, and Ihe :in'ie ir Lrre'-y, repi-ali-J, and thi fol
lowing taer:eJ in le thereof:
I. That ihe firt section of Ihe Act to lay taxes for
the common defence and to. carry on the Government
ofthe Confl derate Statei," epproied 24tb April, I80J,
is tn'pendcd for the year I8J..
II. In all ca.-es wjure a tat. is-levld on Idcows de
rived from property, ital, pertoiinl and luixed of every
description, ou the amount or value rf which an mi
vUorem Sax is laid," e d r a lor em tax shall be depart
ed from the Inco-nc Ms: Provided. Thai la rase
shall Ie be paid thau the ad mlurtm lax. ,
III. ' In tbe ajjessiner.t of Income deried from maa
nfactnriog of mining, there ahali b deducted front I be
grocs ineooie or profile, the neceay annual repairs,
not exceeding ten per ctn. oi ne aniooni oi me in
come derived thTfr n. An-I. in aiUition to loe de
dnetions ew allowed by law id l!e aet roefit of In
come deriveJ any touree, Ihe folio iir ball be
made, nnrj-ly: The Confederate taxes actually paid by
the owner on talea tuada by him, and tut coujmutioea
artiirillv fiild by the ' coosigoor or thipper for telling,
and I-' he production or manufacture of pig metal or
oilier iron, the eot of fuel.
Sec. 0. Th:it all citizens of any one of the Confede
rate Statet, temporarily i etiding in aoother State, shall'
be liable to be aeessed and laird in the State or dis
trict in which be .may temporarily retide; sad it thall
b the duty of all. such ho Lave not heretofore uade
relntn of their taxable property to the district assessor
where they may temporarily reside, within thifiy day
after the pa.aegeof this act, ta make such retaro; and
aoj one liable to Is assessed and taxed as aforctaid
who shall f.'H or refuse, within the sid perio2 of ibirfy
days to make such return, ihnfl be liable" to all lha
pains and penalties ImjK tcd by the Iaw of the Confed
erate Statee in soth -ate. -
Arrnovio Joae 14, 18CI. 3