;bi«io laws.
t^Aorm) FsbV t6.1864.
4» Act to Fttnd, Tax and Limit Hu (huremcy.
SSOTIOW 1. Ihe {jon^e$$ 6J the (hnfederate
Stat^ of Amearica do enact. That the holders of
all Troasarj notea above the denomiaation of $5,
aot bcariag interos.t, shall be allowei nntil the
Isi day uf April east of the Mississippi, to
tuad tho (nune, and until the periods and at the
placed tjtatoi, (he holders ot all stioh Treasury
Qota^i shall be allowed to fand thp 8atn« ia regis
terod toads, payable' 20 year? after their date,
bearti^a; iotvjretit at tharate of 4 per cent, per aa-
•iuia. T>ayable •?! the 1st of Jaauary and July of
y-sfcT.
Sio 2. The ^Q^iary of the Tmsnry ia hereby
6uthi>riied_^ to isfiTie the bonds re^^air^'d for the
^TindiQg provided for in the preccdiog seotion,
sod until the bonda can be prepared he luay iwue
lertiftoatcs to answer the purpose. Such bonds
and oerti£oatos sliall bs reoeivaMe wit-hout intor-
et in paytdont of tU (Joverum^nt auee payable
lu the »'es*r 1864. cxoept expert and import d«tioe
Sjbo. 3. That all Treasiuj notes of tne denomi-
oadcn ot flOO, not bearing interest, which «shall
aoi be presented for funding under Ae provisions
of the 1st section of this acJ, shall, from and after
the 1st day of April 1864, e&stof the Mississippi
river, and the 1st day of July 1864, west of tue
M cease to be rtKjeivablo in payment of
pubhc Ja.>8, aud said notes, if not so presented at
'liat tirac, shall, in addition to the t« of 83 J
aents imposed in the 4th section of this >wt, be
snOjected to a tax of 10 per cent, per moEth un
cil so presented; which taxes shall attach to mid
aotes wherever circulated, and shall be deductod
from the face of said notvi whenever presented
for payment or for funding, and said notes shall
not be exchangeable for the new issue of Trea
sury notes provided for in this aot.
Sso. 4. That on all said Treasury notes not
funded or used in payment of taxes at the dates
lUid placefi prescribed in the let seetion of this
act, there shall be levied at said dates and plaoes
a fax of S3i oents for every dollar promis^ on
the lace of said notes; said tax shall attach -to said
noies wherever circulatcd, and shall be coUeotod
by deducting the same at the treasury, its deposi
tories and by tax collectors, and by all Govern
ment ofioers receiving the 6ame whenever pre
sented f jr payment or for funding, or in payment
of Gbverament dues, or for postage, or in ex-
cliangd for new notos, as hereinafter provided, and
said Treasury notes sktdi be ^ndable in bonds as
provided in the 1st scction of this aot, until the
1st day of January 1865, at the rate of 661 oents
on the dollar; and it shall bo the duty of th« Seo-
recary of the Treasury, at any time between the
1st of April and the 1st of July,
shatt subjMt to a tez flf Wi pov wot. ev
ery dUlaT proodaed ob tbe fkoe thereof, «aid tax
to attaoh to sud note» wl^drevet eiroulated, and
said notes to be fundable and cxohamgeable for new
^easuvy notes, as herein provided, subject to
the dedu(*ur n of said tax.
8«0- 12. That any State holding Treasury
notes reaoA. ed before the times herein fixed fo?
taxing said Botes shall be nUowcd till the first
day of January 1865, to ftind the'wune in 6 per
cent, bonds of the OonfoderSte Sta^, payable 20
years after date, and the interest payable >*emi-
annually. But all Treasnry notes reeeived by
any State aft«r the due fixed for taxing the same
ss aforesaid, shall he hold to have been received
dimitiisHied by the aniounc of said tax. The din
«ri?n-'nat’on b«twe«n the notep subject fc'* trst
wid t?tose not so subject, shall bo—
8ko. 13. That Treasury notes hcretoft»re issiwid
bearing iDt«reat at site rato of $7 SO on the 81»K)
per fl'nanm. aliall n«j longer be reccivM in pty-
jnc'ol yf pahs»>; aucs' but sh?»?1 be 4e?med a id
couiider^ bo«oat or the Confedorat? Stat^, pa] a-
blf' year? aftar the r>tific»tiois ot ■« ♦reaty of
pca>Vt) with the United St&tes, bowing the r^ ♦(
int:erest specified on their fsu^e '**ivable 1st of
January of eaoh and every year.
Sbo. 14. That the iSecretary of *he Tr^wsrtfy
be, and he is hereby, authorii^, in oase the e
gencies of the Goveroment should r»»«^aire it, to
pay tho demand of any public creditor whose dfebt
may be con^jactcd after the passiigo of tuis ajt,
willing to r*«t)i/a the same in r dficate »>f I'Oi-
debtedness, t® t»e issued by said Secretary in eu jh
form as he may ueem proper, payable two ycijr?
after a ratiilcaraoa of a treaty of peaoe with the
United States, bearing interest at the rato of «ix
per oent. per annum, payable semi-annually, mad
transferable only by speoial endorsement, under
regulations to be prescribed by the Secretary of
the Treafiury, and said certificates shall be exempt
from taxation in principal and interest.
S*o. 15. The Secretary oi tho Treasury is au-
thoriied to inorea^ie the number of depositoriee so
as to meet the requirements of thi» aot, and w^th
that view to employ nuoh of the banks at the sov
eral States as he may deem expedijcnt.
Sxo. 16. The Sometavy ef the Treasury sh ill
forthwith advertise thi^i aot in such newspap irs
published in the ssvoral Stkl«s, and by suoh 6tl er
means as shall sccure immccUte publioityjr and
the Seoretary of War and the Secretary of »hft
Navy shall eaoh cause it to be publishod in gene
ral‘order for th» uifbrmatioa of the army and
mvwy,
Sio. 17. Th« 4Sd section of the aot for tho
assessment and ooM.ectioa of taxes, approved S!ay
1st 1863, is hereby repealed.
S«o. 18. The Secretary of the Treasury is
hereby acthoriied and required, ut»on the appU
to substitute and exchange new Treasury nott^
for the same the rate of 66f cetrts on the dol
lar: i\o> '.hid, ThatnoSos if the denomination of
^1’JO shall net be entitled to the privilege of eaid
eiehaage: Provide further^ that the right to
fund any of said Treasury notes, after the l&tday
of January 1865, is hereby taken away; A.nd pro~
vi.^d further, That upon all such Treasury notes
..ieh miy rejaain outBtan^Uag on tho 1st day of
January 1®C5, aad which may not be exchanged
for ne^ Treaaury notes, as herein provided, a tax
cf ^00 per oent. is hereby imposed.
Skc. 5 That after the first day of April next,
all authority heretofore given to the ^
the Ti’Cisury to issue Treasury notes
ia he.'cbv; revoked: l^ovided^. the
the Treaiory may, after that time, issue new
186-1, wef?t of .
the Mississippi river, and the Ist'of January 1865, ,cation of the holder of any eali cortiGcat®, which,
by tho first sactica of the act to provide for the
fending and further is3U0 of Treasury not«i, ap
proved March 23d 1863, was required to be
thereafter dsemed to be a bond, to issue to such
holder a bond thorefor npan the terms provided
by said act.
An Ad io l-zy addUioryjl Toiotx for tliA ccmr
defvitce s-nd suppaH of
Sec. 1. Tiie Cbngress of the Confedemte
of America do *uiact, That in ad U-
tion tho taxes levied by the act “to lay
tAxes *r tlie oomnio:^: defcnce and to carry on
or effMstB oi any kind, not wiiimeratod a
e precfidiu|; paragraph, between the ttmea
named therein, 10 per cent., in addition to
the tax on snch profita aa income, under the
act aforeefiid.
rn. Oil tho amoimt of profits exceeding
25 per cent., made daring either of tho yefijf
18B3 aud 1864, by any barik or baiaking
company, iiuiHVance, canal, navieation, ica-
porting and exportiii^, tolegri?ph, exproee,
rEiIr*)a^, mauufaeturing, dry dock, (Jr other
joint stock company of any description,
jvholUer incomoTatea or not, 5S5 per c«!itx?n
eoch excess.
Sao.'fi. The fcllowing exemptions from
taxation nnder this act ahsd] be allowed,
torwit:
I. Property of e ^h head of a fainily to
the vaine of ^500: and for each minor jhild
of the taruily to the further valne of^^lOOj'
aud for ^ch son actually engaged in tho
army or navy, or who has died (Jt lC|een
kill^ in the military or naval service, and
who was a member of the family wheii he
entered *Ke service, to tiie further valtte of
1500.
JL Property of the widow of any oUcer,
soldier, «ailor or marine, who may have
died or been killed in the military naval
service, '•'r where there is no widow, then of
the family, being minor children, to the
va]n>» of $1000.
Property ^* evoiy ofiinar, idldier,
sailor or marine, actually engaged in the
milit^y or naval service, or of such as'haVe
bcefi disabled in such service, to the value
of $1000; provided, that* the above exempt
tions shall net apply to any flerson, whese
property, exclusive of household fumitnre,
shall be ass^ed at a value exceeding $1900.
l Y. That where pi’oporty has been injured
or destroyed by tae enemy, or the owner
thereof has been temporarily deprived of the
use or occupancy thereof, or ot the means
of cultivating the same, by reason of the
proseruse or the proximity of the enemy,
the Rsseesment on such property may be
reduced, iu proportion to the damage sus
tained by the owner, or the tax aBsessati
thereon may be reduced in the same ratio
by the district collector, on satiafactorji evi
deace imbniitt^id to him by the owner or m-
sessof.
Skc. 6. That the taxes m property Itic
for the year 1864, shall be aasesssd as on
the day oi the passage of this act, and bo
due aud collected on the 1st day of Jcae
next, or cs soon after as practicable, amov
ing an extetkelon of 90 days West of the
Mii^ieeippi river Tlio additional taxes'ob
incomes or profits for the year 1S63, leviel
by tlii'i act, shall be assesiiiBd and coU'ectel
forthvnth; and the taxes on income^ or pr*-
tvB for the year 1864, shall be aesessed and
collected according to the provisions of the
tiix and Cessment acta of 1863.
B©?. 7. So much of. the t*« act of the 24th
day of April 1863, as levies a tax on in-
couie3 derived from property or effectd on
IX. Of conspiracies, or attanipta to liber
ate prisoners of war held by the Confederate
States.
X. Of «;on8piracisa, or attfc»uprs or prapa-
ratioiis to aid tho e-ie^r-y.
XI. Of person j ad Tisiag or incd i «ig at,hers
to abandon tihe Confederate catise or to re
sist the Oorifttderate Btatee, or tt» adhere to
the enemy.
XII. Of unlawfoliy burning, doetroying
or injuring, or attempting to barn, d«atroy
or injure any bridge *r i&iiroad, or teie-
g/apnlc line of commnnicatioa, or property,
witii the intent of a»ding the enemy.
yrn. Of treasonable designs to impair
the military power of the Govcrament by
destroying, er attempting to destroy, v^^esels
or arms, or munitions of wr.r r arsfliiuls,
foundries, workshops, or otiie ,jronerty of
the Confederate States.
SM. 2. The President shaii cause j.trfopor
offtcers to investigate the cases of all persons
so arreeted, or detained, in order tliat they
may be discharged if* improperly dataine-J,
unless they can'%e speedily.tried ii' *^^^0 duo,
course of law.
Sec. 3. That during the suspeneion «.tore-
aaid, no military or other i^fn^er shall l>e
compelled, in answer to any wilt of ha^eaa
corpus, to appear in person, or to return the
body of any pei6»n or persons detained by
him, by the authority of the Prcfeident, Se
cretary of War, or the General off.cer tjorii*
mandmg the TrahS'Mississippi department;
but upon the certincate, under oath, m th»>
office? having ch£u*ge of any one so detained,
that such person is detsinesd by him aa a
prisoner for any of tho causes hereinbefore
specified, under the authority aforosaid^ fur
ther proceedings under the writ of habor.9
corpus shall immediately ceaae aud remsiin
suspended so long as this act shall cuntinn'i
in foroe.
Sec. 4. This act shall continue in force for
ninety days alter the next meeting of Oon
gress, and no longer.
THE
MILITARY BILL.
BhaU be Uablo to bepi^ iu service in the
field for the war, as if he were between the
ai;G6 of 18 and 46. ^ .
Sec. 8. That hereafter the duties of pro-
vosi ?md ospital guards and dorks, and of
clerkfi, guaras, agents, employeen or iabw-
ors in the C^mini8S!iry and Quartermaster^
Departments, in the Ordnance Biireau, and
of clerks^nd empk>yeet> of navy agents, u
also in the execution of the enrollment ac^
and aD similar duties, shall be perfoira^
by ptirsoiis v/ho are within the agee
and 45 years, and who by tho report ol ^
Board of army eurgeona shall l>^ ro;portsd
as unable to perform active service in tee
field, but capable of performing aomc ot the
above said duties, specifying which, aiiu
wiion these persons sh^ have been asei^ed
to th«>3e duties aa far as practicable, tho Pro-
eident shall assign or detail t*» thclr pt?t
ance snch bodies of troops, or iudividujvle,
required to be enrc*lled under tl»e 5tU sec
tion of this act, as may be needed for the
discharge of such duties: I*rovid*jd^ that
persons between the ages of 17 and 18 shall
be assigned'to those duties: Provided fur
ther, that nothing contained in this act shall
bo so construed aa to prevent the President
from detailing artisans, mechanics, or per-
seiis of scientific skill, to perform indispen
sable duties in the departments »r bureaus
herein mentioned.
See. 9. That any Quartermaetw or As-
eisfcant Qaartermaster, Commissary or As
sistant Commissary, (other than tiiose serv
ing with brigades or regiments in the field,)
or officers in the Ordnance Bureau, ©r l^avy
Agents, or Provost Marshal, or officer in
the conscript service, who shall hereafter
employ or retain iu his employment any
person io. any of their said departments or
bureaus, or ia any of the duties mentioned
in the 8th section of this act, in violation of
the provisi‘.)n8 hereof, shall, on conviction
thereof by a court-martial or military court,
l)« cashiered: and it shall be the duty of any
depiirtment or district commander, upon
proof, by the oath of any credible pjerson,
Becti(Hi 1. That from and aller the ps^saj^e i that any such officer has violated this pro-
f this act all white njen, residents of the ! rlsioa, immcdiatoly to relieve such^ officer
of
Confederate States, between tho ages of IT
and 50, shall be in the military service of
the Confederate States for tho war.
this section, shall upon being duly convicted
thereof, be dissharged from tho serx-ice.
Sac. 10. That all laws granting exeinp-
from duty; and said commanders shall take
prompt measures to have him tried for such
oifieiice; and any commander as aforesaid
' .Sec. 2. That all the per2ons aforesaid, b«- failing to perform the diitles enjoined b
tween the agea of 18 and 45, now in service, ’ ’ ' ’
shall be.retained during tho present war
with the U. S., in.itho same reginjcnts, batr
tidions and companies, to which they belong
at the passage of t^iis act, witli the same or-
gani'jation and ofiicvirs, uiil33C regularly
transferred, or dircharged, in accordance
with tho laws and regulations for the gov
ernment of tho nrmy: Provided, that com
panies from one Slate, orgar.ij:ed against
their’Consent, exprr, -cd at t!io time, with
ro^^menta or battalion's from apotht^r Staio,
sh^ have tho privilege of being transferred
to orj^nizntionB of troops, in the same arm
of "the service, from the States in which said
companies wero raised; and the soldiers treu'
one State, in -comp.anics from another Staie,
proviBions, to be delivered ky aoifc pvttob
as aforesaid at eqtdvaleat rSlta.
S. Such person shall farther biad
to sell the marketable eurplu ni prrTidti
and grain now on hand, and whi» He
raise from year t^ear while his ezMnyHeai
continues, to the Government or to the ^
ilies of soldiers, at prices fixed by the
miesioners ef the Btate uader
ment act; Provided, that any person ex
empted as aforesaid, ejiai] be satitied to a
credit of 25 per cei'.L on any amount of meal
wh :cu ho may ddiver within tbree montLf
fKnu viic pivsj^age o! this act: Provided for-
ihor, that portoiis coming witbin the provi-
sione of this a.XfMnplion sUhU not \f% deprived
-)i tt- thereof by iea£on of na'^^
beou cur»H6l since tne 1st 4a;/ of Feb. l^W.
4:. £iu\titin to the foregoing exemp-
^'OFS, the Rccretaiy of Wm.f-, niider t^ie di-
of tb(* Pre.^idoiil, may exempt or de
tail puch otb:;^ persons as he may be satts-
ought 10 be o.^einpted on aceeiint el
public nGceSbitj. ar.d to insure the prods#-
tion of grain and other provisioDS for
army and the families of soldiers. He Buif,
also, gjunt exemptions or details, on sqm
teroio as ho may prescribe, to such over
seers, farmers or planters as he may be siit-
isfied will be more uaufal to the coaotry io
the pursuits of agriculture than in the no
tary service: Provided, that such exemf (i«o
shall cease whenever the farmer,‘planter er
overseer shall fail diligently to employ io
good faith, his own skill, capital we mWt
exolusively in the production of gndn aad
piioviaions, to be sold to the GovemmeQt wul
the families of soldiers at prices not ezoeed-
in£^ mi fixied at the time for like artitAes
by commissioners of the State nnder
the impressment act.
5. Tke president, treasurer, auditor md
snperintendent of any railroad comipaay en
gaged in transportation for the Govammenfc,
and such officers and employees ti^ereof as
the president or superintendent shall eeHl%
on oath to be indispensable to the effioieift
operation of said railroad: Provided, Aat
the number of persc^ so exempted b^
act any railroad shall not exceed one per
son for each mile of such read in- actnal use
fo:T nUitary transportation; and said exemfplB
sbiaii be reported by name and detoripnoe,
witn the nauM^ of any wJio have leu &e
employment of said company, or who may
0eafce to be indispensable.
That nothinj herein contained siMi^
tionb ii*0Hi military service be, and the same ! be v?C’Untrued as repealing the act approve#
are. hereby repealed, and hereafter none | April tho 14tn 1863, entitled an act to ox-
L.-ir;li bo exempted except the fGtl!)iviug: j em])t contraclora ler carrying tlie i^ils oi
i All who shall be held unfit for milie«. i the Ocnfedorat? States, &iid the drivers e*
r y service, nnder rules to be prescribed by i poet coaciios and hackn, from militisiy a«p-
the cecrotary of War. ■ vice: Provided, that ail tka exempta(^8
2. Tlie Vice President of tho fed crate ; srra'it>''^ nnder th\a act shall only oontiu®^
States, tha nienibet's and officers of Gongrefi? |
and of tli3 several State Leglslatarea, ar.rl
herenfter
mentionfid,
copart.B^r
iable there-
t a
rate, 5 per cent.: ir'rovidod, l"iat
from this tax on the value of property c m-
subjects of taxation
Treasu'-y noles, in such form as he may prescribe, [ coilected trotn every person,
payable wo years after ^ j g^jp association or corooration, li
of pc-we ,ith Uoitod o»»i, »id n.w >Hae> (o, taiea «s tuUows, to-Wit:
w bo reo5.T*U m oi .!1 puhbc iuea, ^ ^ j .property, rod, per-
eiceot ez^rt and import duties, to be lasued in ^ ^ 1 j* /
erch-uge for old noteVat the' rate of 2 doiiar. of and mixed of every kmd and deecnp-
th'e new for 3 of the old issues, whether eud old 1 hereinafter exempt^ or ^^xed^
Qotes be surrendered tor exchange by the holders different rate, 5 per cent.: Provided, 1-
thoreof, or be received i»to the Tresaury under
the provuioQs of this act; and tho holders of the
Dew notes or of th^‘ old notes, except those ef the
denoioinatkm of $100, after they are reduced to
66| oents on the dollar by the ux uibresaid, may
convert the same into call certificates bearing in
terest at the rate of 4 per cent, per annum, and
payable two years after a ratifioadioa of a treaty
of peace with the United States, unless sooner
converted into new notes.
Sso. 6. That to pay the ezpensea of ihe 6^ov-
ernmont not otherwise provided for, the Seoretary
of the Treasury is hereby authorised to issue 6
per o«nt. bonds Jo an amount not exceeding five
he id red millions of dollars, the principal and in-
tT’- -t' ’-hereof shall be free :&om taxation, and
for the v^yment of interest thereon the entire net
receipts of any export duty hereafter laid on the
value of »ny cotton, tobacco, and naval stores,
which tihall bo exported from the Confederate
States, and ;he net proceeds of the import duties
now laid, or so much thereof as may be necessary
to pay annually the interest, are hereby spoaially
pledged: Provided, that the daties now laid on
unports are hereby pledged and shall hereaf
ter be paid in specie, or in sterling exchange, or
in coupons of said bonds.
Sso. 7. Tliat the Secretary of the Treasury is
hereby authorised, from time to time, as the
wants of the Treasury may require it, to sell or
hypothecate for Treasury notes said bonds, or any
paxt thereof, upon the best terms he can, so as to
meet appropriations by Congross, and at the same
time reduee and restrict the amount of the circu-
latioo in TreaiiU)7 notea within reasonable and
sale limits.
8x0. 8. The bonds authorised by the 6th seo-
tion of iiiis act may be either registered or cou
pon bonds, as the parties taking them may elect;
and they may be ezohai^ed for each other undor
sueh r^nletteee m tke o««retaiy of the Treasury
may prescribe. They shall be for $100, and shall
together with the coupons thereto attached, be in
such form and of such authentioatira as the Se«*
retary (rf the Treasury may preseribe; the interest
shall be payable half yearly on the first of Jan'y
and July in eaoh year; ^e principal shall be pay.
able not loss than 30 years from their datu.
Sio. 9. Ail eali certificates shall bo fundable,
and shaii be taxed in all respects as is providiM
tor the Treasury notes into which they are oou
reruble. If converted before the time fixed for
taxing the Treasury notes, such eertifioat«M ahail
from that time bear interest upon only 66f oeatr
for every dollar promised upon their, faee, aud
shall be redeemable in new Treasury notes at
that rate; but after the passage of this aet bo oall
certificates shall be isso^ ontil af^er the fint
of AprU, 1864.
Sio. 10. That if any bank of deposit shall give
its depositors the bon^ authorised by the first
section ot this aot, in exchange for th^ deposits
and specifying the same on the bonds by some
distinctive loark or token, to be agreed upoa with
the Seoretary of the Treasury, then the said do-
pwitor shall be entitled>to recieve the amount of
bonds ih Treasury notes, b«uring no interest
and outatunding at the passage ot this aet: fro-
i.'itif.d, tho said bonds are presented oetere the
privilege of funding said aotes at par shall eease
•a herein pruiiotibed.
Sac. 11. That all Treasury itot^ heretofore
issued of the u^aomioatiou of $5 shall cohtinae
io bo receivable in payment of public duos, as
provided by law, wd tundable at par under the
fiKJuivckH t.^ act, Jie first of July, 1864,
last, aud unUi tho first Ootober 18^, week of
the MissiBsippi rivsr, ‘ bat sftsr tbst tUas thejp
shall be allowed, if they desire it, a transter
hii-« or fnrerest on pro I to organlBalionf* from t!ieir own States, iu
ta:ied ad valorem, the same arm of the servicc.
ployed in afrricnltuitj shall be aeduct(^ Iho ^ j
viJm of thXx inland deliTCred therefromr
as assessed under the law imposing it, and
delivered to thto Government: Provided,
That no credit i^all be allowed beyond 5
per cent
n. On the value v,f gold and silver wjw^os
and plate, jewels, jewelry and watches, 10
per cent.
TTT- The value of property taxed under
this section shall be assessed on the basie oC
the market vi^uo of the same, or similar pro
j)erty in the neighborhood wRere assessed, in
the year 1860, except in cases where laiid,
slaves, cotton or tobacco have been p ir-
chased since the 1st day of January 18t^2,
ia which- case the said land, slaves, cotton
‘and tobacco so purchased, shall be assessed
at the price actually paid for the same ‘>y
the owner.
Sec. 3. On the value of all shareis or int*ir-
ests held in any bank, bftnfc’ng company 01
aseociatioa, canal, navigation, importiig,
exporting, ineurance, manufacturing, tele
graph, express, raiu'»ad. and dry-dock co'n-
pauies, and all other joxu^ itock compau^e?
of every kind, whether incorpvyatod jr n»*t,
5 ^r cent
The valuo of property taxed uuder 4ds
section shall be assessed upon the basis of
the market value of such property in ta©
neight)orhood where assess^, in such cur
rency as may be in general use there, in t^e
j^urchase and sale of such property, at tae
time of assi^ment.
Sqc. s. Upon the amoant oi all gold aud
eil'Tor cobi, gold dust, goici or silver bullion,
wketh«*r hefa oy the bauko or other corpo
rations or individualB, 5 per cent.; and upon
all moneys held abroad, or .{.>0?? the amount
oi hu i’-l3 of exchaagtt, iiavm tkaretor on
loroigi! ^oirtr»tt»^ ^ax t 5 par cent.; such
tas apon mon^v abro^^d oe assessed aud
rtoll^ted acr?nrding w the valuo thereof at
tjio v»bcre tax vs paid.
U \} >»!i the aij?omit ot ail solvent cre
dits, anc ji uii aills and all other pa
pers iMiUfid currency, exclusive of non-
Uiteresv beariuii^ Do^.'sderatd troasory notes,
ana not esoipioydd in % regutered busiiiese,
the income den i; >m which is taxed, 5
per ceau
See. 4. Ux>o«i prodb* made in trade aikl
onautess, • tV'UowK
L Uti au *1.made by l?aying and sell
ing t..)^ors, flooi, wheat, com, rice,
sugta, or ump, salt, b&oon, pork,
h^ beet or beei cattle, sheep, oat^ haj,
fodder, raw hides, leather, horses, mules,
boots, shoes, cotton yams, wool, woolen, co*-
no e^imatsi!
T/crtv Oi* credits herein
shall be itasessed or taxed as incomes under
tho tax act of 1S63.
Sbc. s. Th«’*: tho tax imposed by this act
on bonds 01 Confederute States hereto-
foTQ issued, shall in no case exceed the in
terest on the same, and suck oon^, when
held by or for minors or lunatics, shall be
exempt from the tax in all cases where the
ton or mixed eloihs, hats,
eoal, iron, steel or nails, at any
tween the 1st of January 1863, and the 1st
of January 1865, Id ptt cent, in additio»i
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 Con
federate ovatea,” approved April 34,1863.
IJL On all promts made by buyiag and
selling moaay, gold, silvair, foraign excbange,
stocks, notes, debt^ credits, or obligationa
of aoj kuad» «Bd anj oMMkaidiw^ profper-
An Act to the privilege of the Wrii
of HcAeaa Corpus in eertain cases.
Whereas, the Constitution the Confed
erate States of America provides in Aiticle
1, Section 9^ Paragraph 3, that “the privi
lege of the writ of habeas corpus shau not
on suspended unices when in case of rebel
lion or invasion, the public safety may re-
\jaire it;” and whereas, the power of sua-
pen(Hng the privileM of said writ as receg-
ni«©d in said Artide 1, is vested solely m
the Congress, which is the exclusive judfe
of the necessitv of such suspension; and
whereas, in the opinion of the Congress, the
public safety requifes the suspension of said
vrrit in the ex^tir.g case of the invasion of
theeo States by the armies of the United
States; a.nd who."o*»-9j tbo President has askec
ff'r the suepeasi&!i of ^e writ of habeas cor-
p o3, and iiuormed Congress of conditions of
public danger which render the suspeasion
of the writ a measure prc^r for the public
defence against invasion an4 insurrection:
HOW, therefore,
The Congress of the Confederate States of
A merioa do enact. That during the present
m vp^ion of the Coafederate States, the priv
ilege of the writ of habeas corpus be, anc.
the oame is hereby, suspended; but sueh sua-
pengion shall apply only to the cases oi per
sona arreeted or detained by order of tiie
President, Secret^ of War,' or the Qenera
Officer eommandii^ the Trans-MissiesippI
Military Department, by the authorily and
under the control of the President It ia
hereby declared that the purpose of
gress in the passa^ of this act is to provide
more effectually for the public safety by
suspending the writ of habeas corpus ia the
following cases and no other:
I. Of keason, or treaaimable ^orts or
combinations to subvert the government ol'
the Confederate States.
IL Of conspiracies to overthrow the gor-
emment, or conspiracies to resiat the lawlW
authoriw of the Confederate States.
UL Of »mbining to aasbt the. enemy, or
of communicatluff intelligence to the enemy,
or^ving him aid and comfbrt
iV. Of coaapiraci^ preparationa and ftt-
toD^ts to IhmCc servile insurrectioa.
V. Of Qesertioaa or enoouraging deser-
tiona, of harbwmg deserters, and of attempts
to avoid military service; Provided, That in
case of palpable wrong and oppressKm by
any subordinate officer u^n auy party who
does not l^aliy owe mUiti^ry servioe, jya
upfcric«* officer shall grant prompt relief to
Sec.iS. That at the expiration of six icion; "Hs ; .--ad v:L
from the fii*st day of Ap/il next, a boiiiity ; re-'^hf
of |\00 io a six par cei*t.iUi.
feucb olHcr Ccnfodsrale and State of0.cers a*i
itbo Prcsidont, or the -G-ovemor of the ror
! spectivo States, may ccrtify te be necesiiary
^ tci' the proper administration of tho Coii-
i fet’erate 01 Stato Goverb’Tiento, the ''ja-jo
! Gu.y bo. ^
{ 3. Kv^ry minister of religion auth^riised to
roacl' eec rlii’gto the rules of his church,
:t the passage of tbip act, fihall be
‘jjploycd in the discharge ef hie’
bcTio,. miiiistei'Ial duties; soperintendeats and phy-
whiC-i the becreti^iy of the Trcasp.ry is here-; gicians of asylums for the deaf and dumb
by authorized tu issue, shall i>e P^id to eve-1 blind and of the iriaane; one editor for
ry non-commissioRed oiSeer, nu’sic a,Lj and ! jiev73paper being pablished at tho time
private who shall then be in esrvice, or in j Qf and such employees as said edi-
. - I public printer
the arrearages ol tiiKpay; b^. no or© .hall l>e G!overn:jjentB, and 6uch journeymen print-
onntied to the bounty herein providtjd who R^id public printer shbII certify,
shall at any time, during the pe-.:od of six . oath, to be indispensable to perform the
mont^ next atler the bitiii «.uy’ o' April, \ public printing; ona skilled apothecary in
be al^nt froiA his com’Ti*.nd without ler-ve. , ea.ch apothecary store, who was doing busi-
Scc. 4- That no per&'ni shall h. r i!icved
frcm the operation of this acc by of
having been heretofore disch.-irged fr jm the
armv where no iiEaHiluj no* exif nor
ahsdl those who have furnished* subslituLai
be any longer exempted by re*won thoroof:
Provided, that no person, heretoioro exempt
ed on,account of religiou - opinions and who
wagons, harness, I the oppressed party,
at any time be- shall t>e disnussed ^
and lue subordinate
from office.
TL Of spies and other emis^iea of the
enemy.
VIL Of holding correspondenee or inter-
coursa with the enemy, without steceastty,
and without the parmiaaion of the Ooatede-
rat? t-' mtes.
T JL Of unlawM trading with the ena-
r d ether agamat idlie lava #f
the Ooufederate States, eaaaUd to pro
thiair aaomw ia th* w.
service, shall bo required to render military
service mider this aet ^
Sdc. 5. That all wh'to m.alo njsidonts of
tho Confederate States, between tho ages of
17 aud 18 and 45 Mid-50 yeare, shall enroll
themselves at such times ^nd places, and
under such regulations, as the President
i&ay prescribe, the time allowed not being
less than 30 da vs for those e&st, and 60 days
for those west ^ the Mississippi river, and
any person irho shall fail so to enroll him
self, 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 ae though they were be-
tweea the ages of 13 anjd 45: Provided, that
the p«rsons mentioned in this section shall
constitute a reserve for State defence and
detail duty, and shall not be roquired to
perfcKrm sfsrvioe out of the State in which
thOT reside.
Sec. 6. That %ll porsons required by the
5th section of this act to enroU themselves,
may within 30 'days after ihe passage there
of, east of.the Mississippi, and within 60
days, if west ctf said river, form themselves
into voluntary organizations of companies,
battalions'or regimenls, and elect their own
oMce^rs; said organisations to conform to the
existing la^; anc^ having fio orgauized, to
tender £ueir services as volunteers during
she WM to the President; and if such organ
izations shall furnish proper master rolls, ^
now organised, and deposit a copy thereof
with tho em-olling o3acc.r of their district,
which shall be oquivAlent to enroll mant,
they Qiay be accepted as minute men for
aervice ux saeh State, bat-in no event to be
fa-^An out ot it 'Riose who do not so vdlim-
teer and organize, shall enroll themselves as
before provided; and may, by the President,
bo required to asseiiikbld at conveHient pla-
.C6S 01 rendezvous, and bo formed or organ-
laKjd into companies, battalions and regi-
meuts, nnder. regalatioas to be prasciTbed
by btm; and ahaJl hfivo the right to elect
tiieir company aad regimental ot&oers; and
ail troops organizad nnder this acs tor Stat^
defence, shall be tfntitlod, whils in actual
s^vice, to the saaia pay and allowance as
troops Qow in tha ileld.
Sec. 7. That any p««oa who shall fsil to
attend at the place 01 rea leKvous as re^ Tiirad
jty the aathority of tke President^ wlthodt
nc as sueii OD the 10th day of Ocfiir 1S63,
A.id ha^ continaed said business, without
inter mission, since that period; all physi-
■i^na over the age of 30 years, who tow are,
and for tl-e la-^t 7 years have been, in the
:«tual aud regnlai’ practice of their profes
sion, but the term physician shall not in
clude ;‘Ib; all presidents and teachers
has paid cho tax levied to relieve him from of colle::^, theological seminaries, acade-
aurviAo aVkO.^1 Vi#* min'riar ,1,. l. _ U., 1 _
inieii aiLv, coiiool*, who have been r^nlarly
engasreil a -ach for two years next before
the pasbaga of this act: iVovided, that the
benefit of this exemption shall extend to
those teachers only^whose schools are pom-
posed of 20 students or more. All eupwn-
tendenta of public hospitals, established bv
law before the passage of this act, and such
physicians and nurses therem as euch sn-
porintendents'^hall cestify, ob oath, to be
indis{>ensable to the proper and cilcient
management thereof.
4. ^here shidl be exempt one ^rsen as
o^er or agriculturist (m each farm or plan
tation upon which there are i^ow, and were
on the 1st day of Jaa’v last, 15 able-bodied
fiold-hands, betw^n the £.ges of 16 and 50,
upon the following conditions:
1. This exemption shall only be grantee,
in cities in which there is no white niale
.^dult on the farm or plantation not liable to
Kiilitary service, nor unlcsss the person claim
ing the exemption was on the 1st. day of
Jan’y 1864, either the owner and maaaj^er
or overseer of said plantation, but in no case
shall more than one person be exempted for
one farm or j[)lantation.
2. Such person shall first execute a bond,
payable to iie Confederate States of Amer
ica, in such form, and with snch i^acurify,
and in such penalty as the Secretary of War
may prescrii30, conditioned that he wlU do^
liver to the £k>vomment at some railroad
depot, or such other place or places as may
be designated by the Secretary oi W«r,
within 13 months next ensuing, 100jxfozids
of bacon, or, at the election of the dovecii-
ment, its e(]^uivalent in pork, and 100 Iba. of
net b^ (said beef to be delivered on fbot^)
for each able-bodied slave on said farm or
plantation, witlun the above sud agee, who-
thor said slaves in the field or n^ which
said bacon of pca*k and beef shall be i>aid
tor by the Gk>vOTnment at tho priees fixed
by the Commissioners of the State under the
impreasmout act: Provided, that when the
i^>e^n thus exiompted sxiall produce satis-
ractory evideuco tmt it has boen im|>ossitilo
:ar him, by the exercise ot propor diiigencc,
to furnish tiie amount of meat thus contract-
iid for. aud leave an adeqaato supply lor the
suboistonce of those living on tihie pakL farm
or plaatat tlia Secretary of War thaU
^ . , dlr(^ a commutation of theeao^ to tiie
TTj-ilst the po voiis exempted are actoa^
in their respective pnreuits er oc-
caT>aiio5i3fc.
^lec. 11. That the Proeideut be, and ho is
li'ereby, authorized to grant details, undor
s'oucral rul is an>i Tt guiations to be issued
From the W -jj Department, cither of peraoas
betwieii and oiJ-yeara of age, or mxn the
army in the field, in aU cases where, ia his
judgment, jtistice, equity aad necessity re
quire such details,* aud he* may revoke swA
coders of detiilh wheuever he iJbinks proper:
Provided, that the power herein granted to
tho President to make details and oxemi^
1 tiGns shall not be construed to authorise too
exemption or detail of anjr contractor fot
furnishing supplies of any mnd to tJie Gov
ernment, by reason of said contract, unless
the head or secretary of the departmwt
king such contract shall certify that the
sonal service such contractor are inoia*
pensable to the execution of said contract:
Provided further, iJiat when any saeh ooo-
tractor shall fail, diligentlyr and laithfoUy,
to proceed with the execution of such, con
tract, his exemption or detail shall cease.
Sei^ 13. That in appointing local boards
of surgeons for the examination peraooa
liable to military service, no member com-
poeing tho same shall be appointed from the
county or ^nroUinr district in which thoy
are required to m&e such examinaticm.
Post Ofloe, FayottoTillo, M.-
OCTOBIR 8,18^. J
SchsdnU ofik* Arrinai md Dtmmnwr* 9f JTolt «l (mi
KALBiaH via AVEaA8BOaO% *e.
Arrivea iail;, except Saadav, at 41 P. ]|.
D«parte dai^, except Baturdaj at 3 P. liL
EALBiaH via SUMSiERYlLLB.
Dsparte Taeeday aad Priiaj 6 A. itl.
ArrivM Wtfdaes^j aad Soaday at 9 P. H.
WA BS AW via CMJTTOH.
Arrive* daily at 12 no»a.
dail? at P. ML.
OVJftTHAaB.
Am«as TntotOaj, Tuor«a4y and Saiarday at 7 F. M
Depart Moaday, Wei«MKl^ and trkkij at 1 F. II.
OEE0LA.W, 8. C.
ArriTeo Toeeday, Thunday aad Batorday at • F. ■,
Departs Baaday, Tuesday and Thondaj at 1 F. M.
FAIR BLURF via
Arrivofl Ta^adij, Thoreday aad Satorday at 6 A. M.
DefMU'w Saoday, Tw-3'htj aad Thursday at 1 P. If.
liOaafiOS’S VIS i:LI2ABBTHT0WK.
l^ejMrta SSoaday, Wodaeaday aad Friday at 6 A. M*
ArriTea TumuUv, Xaurd^ aad Sittiurdaj at 2 F. ML
£Ll2Al^£;£fO^?N via T£3S2UfTH.
ArriTCS Uoadaj at ^ P. Bf.
Departs same day (Moaday) at 6 P. M.
MAONOUA via CYP&£88 C&EBC.
Arrivw Tuesday at 2 P. M.
Depart!! saiM dav (Tuesday) F. M.
SWIFT ISLAR0 ^a MOITTI^S, OOTIir«TOII «•!
POWEL.LTON.
Axxivei Tuesday at 6 P. M.
Departs Wedne^y at 11 A. M.
% SWIFT ISLAND via I&07.
Arrivee Tuesday at 6 P. M.
Departs Wednesday at 11 A. If.
AU Bails Icaviag b^ors A. M-, are eieead tke Mw
tag bof»re at 9 P. i€. All leUexs to be sest off frosa
Uus ofiee, otker titan by mall, must ba paid fsr m il
««Bt by oiaiL AU drop lattars skoold b« pv«-pal4 bj
2 eeat stMps.
TMe oOoo will be cm Chndaj ktm 8| t« M iL
3t.,aad£ram4}to5iF.M.
JAB. O. OOOK. F. M.
Tilfi 01XIE PAUEfiJft,
A tairtW sBj^ty u wSolseri#
TOE iVORTH €A.R01iIN[A
MCTCil. UFB COMriilV,
Now ill tke tentk year ef sueeesafui eperatioa, wil>
growii^ eapital aad finaer npea publie eea-
fidene^ cootiuues to inncre tka lives of all hiiaitky per*
sons tna 14 t« 60 years af ace, fer ene year, for sevea
years, and for !if»—aDliei laeabers skariag utke preflts
AU siaTes.frea 10 te SO ye^s of age an ioMKed ter
eae year or for ive years for.t^e tiurds Uuir vaioa.
^ lesres are punetuaUy paid witkiB 90 days after
tatis&i^ozy {uroef isi preeeo‘*t^
For AixtiMr iaftMrantiea tke pnl>Ia« is raf^red la
Agaataaf iha OeaMpMyia all pacta e'dM State, aa4 *•
ft. B. BATTLB, Seexetaxy, lUiaigfeu
B. J. AAUi^Afeat at
Mr lOHL Fajatssfnlie^ H. 0
W