W IflSTlfi'IUSi : BEMOOBAT, OHABLQTTE, N. O.
ALL'S FOR inL VE&V
AUVr the bes'! be sanguis and cheerful,
Trouble apJ soirjw Iriends in di-jiui.se;
Notbin- but folly nx ftUMess ami learful;
Courage forever is happy and wie.
All's for tbe bcrt if a niau would but know it,
providence wishes U3 all to be blest;
Tli is is n0 dream of the pundit or poet;
-Hearer is gracious, and All's lor tho best!
AH'a for the best! set this on your standard,
Soldier of sadness, or Pilgrim of love,
Who to the shores of Despair may have wandered,
A way-wearied 6wallow, or heart-stricken dove;
AH a for the best be a man, but confiding,
'Providance tenderly governs the rest,
And the frail barqao of His creature is guiding,
Wisely and warmly all for the beet.
All's for the best! then fling away terrors,
Meet all your fears arid" Iocs in tlie van,
And in the midst of your dangers or errors,
Trust like a child while you strive like a man.
All's for the best unbiassed, unbounded,
Providence reigns frutu tho East, to the West,
And byioth mercy and wisdom surrounded,
.Hope utid be happy that All's for the best.
FAREWELL:
Breathe softly, wind, around hU parting sail?,
Aad waft hira swiftly on thy wbi-qriug wing
, Unto some peaceful shore, whore qu.ck'ning gaics,
New life and hope may bring.
Sarile 1'oftly, summer skies, in cloudless blue;
Or, dim with chowers, hide your sparklii g sheen;
But bright with d.y, or veiled ia evening de.v,
Still, Lend o'er bim serene!
. Flow Bofly, waters, o'er a wavehss sea,
And bear biro smooth!.) ; iili your rippling stream?,
. Full of VHgue mt-m'rics, sweet, and strange, and free,
Cbatyi him to pleasant dreanu!
Shine softly, quiet stars, whoje pitying eye
Keep nightly watch for those whose loving fears
Follow hiai ever, with' sad, lingering sighs,
Willi passionate, fond tears!
Oh, wind, and sea, and stare, and summer skies
Be gentle wardeml Let him safely roam! .
Till longing hearts and tender, happy eyes
Welcome the waud'rer homel
Columbia Carolinian.
PUBLIC ACTS
Passed at the fourth Session of th. First Con
gress of the Confederate Stales 1.SG3, 1864.
Chap. I. An Act to amend so much of section 11 of
the Tax Law as requires one-tenth of ihe Sweet Potatoes-produced
thUyear to be paid to the Govern
ment. The. jnng-ess of the Confederate States of America
Jo enact, Tha so much of section 11 of an "An ai t to
Jay ii.xes fjr the common defence, arid carry on the
itfovernmcut of the Confederate States,' approved Apl.
24, l&SJ. as requires farmers and planters to pay One
leuth of the sweet potatoes produced in the preseut
year to the Confederate Govemmen', be so amended as
authorize the producers of sweet potatoes in the-vear
1863", to make commutation by payment of- tke money J
value of the tithe thereof, instead of payment in kind,-
at rates to be fixed
impressment act.
by the commissioners under
liie
Approved Dec 28, 1863.
CLap. TI. An net authorizing the tax in kind or. Bcon
lobe commuted by collection of Salt Prk a an
equivalent.
The coupi ess 'f th? Conf-frste States of America
do enact, That assi-tiit QtuMterrj.ts-ers nntl other
awent.-i engaged in the collection o liie liix in kind may
be anthorizvd utider orders and regnlari us made by
the Secretary of War, to demand and receive, in com
bination for the lax in kind on bacon, an equivalent
therefor in salt pork.
Approved December 23, 1863. . B
Chap. Ill An act to prevent the enlistrrfent or en
rotfment of sub.-ititutee ia the raiiitaiy service of the
Confedeia'e Urates
The congress of the Confederate State? of America
do enact, That no person liahlrc to military service
shall hereafter be permitted or allowed to furnish a
substitute for such service, nor shall any substilute be
received, enlisted or enrolled in the military service of
tbe Confederate Stales. "
Approved December 23, 1863.
Chap. IV. An act to put an end to the exemption from
military service of those who have heretofore furu-
lened substitutes.
Whereas, in tbe present circumstances of tba coun
try, it requires the aid of all who are able to bear
arms, therefore
The cdngress of the Confederate States of America
do enact, Thai no person shall be exempted by reason
of his having furnished a substitute; but this act shall
not be so construed a9 to affect persons who, though
not liable to render military service, have, nevsrthe
less, furnished substitutes.
Approved January 5, 1864. ' .
Chap. XL An act to prevent the procuring, aiding,
, aad assisting persons to desert fiem the amy of the
Confederate States, and for"other purpose.-.
The congress the Confederate State of America
do enact. That every person no', subject to the rules'
aud articles of war, wko shall procure or entice a sol
dier or person enrolled for service in the army of the
Confederate States to desert; or who 6hall aid or as
siifaoy deserter from the army, or any pert-on .carolled
for service, to evade their proper commanders, or to
prevent their arrest to be letuincd to tbe service: or
who shall knowingly conceal orhaibor any such de
serter; or shall purchase from any soldier or person
enrolled for service any portion of his at ms, equip
ments, rations or clothing, or any property belonging
to tbe Confederate States or any officer or soldier of
the Confederate States, shall, upon conviction brfote
jurisdiction ofthe offence, be fined not exceeding one
$ .thousand dollars, and be imprisoned Lot exceeding two
i:ezt3. Approved Jan 22, 1864.
.Chap.' 111. An Act authorizing chaplains, in certain
. rases, to draw forage for one horse.
The Congress of tbe Confederate SUue? of America
do enact, That chaplains in ihe at my, in actual service
ia the field, shall be entitled ta draw forape for one
horse: Provided, The chaplain has a horse in Lis cue.
Approved January 22, b6l.
,Chp. XIV An Act to authorize the appointment of
an agent of tbe Treasury Department west of the
Mississippi.
The Congress of the Confederate States of America
do enact, That the Pre?ident shail, by and witn the ad
vice and consent of tho Senate, appoint an agent r f the
Treasury Department, whose :lu:y it shall be to reside
west ofthe Mississippi, st such plate, and to discharge
such duties, as shall, from time to time, be assigned
him by the Secretary ofthe Tieasury, - wiib ,t salary of
three thousand dollars per anauni, payable quarterly,
in advance.
Sso. 2. Ths Secretary of the Treasury she'll have
power to jfire direction to the said agent to discharge
any dirty or function on th other side ofthe Mississ
ippi which he, the said Secretary, is competent to dis
charge: and shall also have the employment ofuch
. clerks, and to prescribe euh regulations for the g!v
. ernment of such agen and clerks as, from time to ume,
. tha taid Sac
J . J V " ' .wwivitu, 1 1 1 1.
6uoh clerks shall receive the salaries provided by law
jt similar services in the Treasury Department.
Sso. 3. That this act shall expire on the day of the
ratification of a treaty of peac between the Confede
rate States and tbe United States of America.
Approved January 27, 1864.
Chcp.'XV. An Act to amend
An Act to nr-irldc a
notlj of authenticating
Cl-iitUS for rjov :i.-.it hn
Confederate- Stctes tut ctberwiss provide jv
r-
ptoved August 30, lfcul.
The Congress of the Confederate States of America
do enact, That so much of the first section of said act
as reqnire3 th Attorney Geaeral to report to 'nog-ess
upon said claims be, and the same is hereby, .repealed.
Approved January 33, 1864. .
Chap. XXI. An actio authorize the President to as
sign. Judges of military' courts from one court to an-.
other.
The congress of the Confederate States of America
d Mad,' Ifcat til Pxcgiie be Ullbt ia keby -
thorized at any time to assign judges from one mili
taiy court to another, as in bijuOgmect the service
ma reqi.irn.
Sec. I. Beit further enacted, That this, act take ef
fect and be u force from and after it3 passage.
Approved February 3, ltit4
CbP.p. XXIX. An act to provide compensation for of
ficers who may heretofore have performed staff duty
under orders of their superior officers.
The congress of the Confederate States of America
do tnact. That when any officer or private of any le-
i gaily constituted military organization may have here
tofore, by order ot Ins proper superior uuiccr, periorm
ed any staff duty appropriate to such command, he
shall be entitled to receive pay for the time he was so
engaged in the discharge of such duties ; Provided,
That there was nyt then jyesentfit for duty any officer
duly appointed for the discharge of the same.
Approved Feb 11, ISGl
Chap. SXX. An Act to amend "An Act to establish a
volunteer navy' approved April 18, 1863.
The Congress oT the Confederate States of America
do enact, That the act entitled "An Act to establish a
volunteer navy," approved April 18. lbC3, be so amen
ded that the President be, and he is hereby, authoriz
ed to issue the commissions aid warrants contempla
ted by said act, under such regulations as he may pre
set ibe, to applicants for service in Ihc volunteer navy,
when satisfied that eaia applicants will furnish a suit
able versel for said service, and to receive intothe vol
unteer navy said vessel and her officers and crew with
in or hVyond the Confederate States.'
dec i. That the President be, and he is hereby, au
th.dized to appoint assistant paymasters for the volun
teer navy, woo sbail receive, when ou duty at sea, fif
teen dollars per month. Butt no person under forty
five years of age, and liable to perform military duty,
sLall receive such appointment.
Approved February 11, ISC4.
Chap. XXXI. An Act to authorize the issue ef'ccrti
Ccates for inteiest oa the ' fifteen million loan."
The Congress of the Confederate States of .America
do enact, Th.it the Secretary of the Treasury be, and
he is hereby, authorized to cause certificates to bi
i.-pucd, in such form as if phall devise, for the'interest
which has. accrued, or which shall accrue, on the reg-.
istered stock issued under authority of the act of Feb
ruary the twenty-eighth, eigbteen-hundred end sixty
one, entitled "An Aet'to raise money for the support
of the Government, and to pro ide for the defence of
the Confederate States of America." Tho said certi
ficates shall be prepared and signed by the register of
the treasury, in favor of. the persons, respectively, in
whosv names the said stock shail be standing on the
books of the treasury, or the cider, at the designated
period!!, and shall be sent by "him to the treasurer, as
sistant measurers and depositaries located at the
places where said interest is payable. The said certi
ficates shall be countersigned by the treasurer, or de
positary, by whr-ra they shall be delivered; and shall
be receivable in payment of export duty on cotton, in
the sarae manner as the coupons .of the bond3 issued
under said act. of February twenty-eight, eighteen bun
died and sixi3--or:e, now are.
Approved February 11, 1864.
Cap. XSXlI. An act for the relief of tax payers in
certain cases.
The congress of the Confederate States of America
do enact,. Tiiat when cotton or other property subject
to taxation in money shall have been burned or other
wise destroyed by authority of the Government, before
the expiration of the time fixed by law for tbe payment
of the tax thereon, the tax payer.may apply to the dis
tiict Collector, who shall investigate the facts and make
report thereof to the State collector, who may, if satis
fied of such destruction bj- government authority, re
mit the taid tax". If the tax in any such case shall
have been paid in advance, it shall be refunded by the
S:ate collector. The tax payer shall in every such
case h;'ve the right uf appeal to tho Secretary cf the
Trea.-ury. -
Sec. That in all cases where the crop o: cf which
the t ix in kind is to be ail, has been taku or de-stri-yed
by the enemy, the district collector may remit
the tax, ia whole or in part, according to the extent of
the lo.-s susiained by the tax. payer : Provided, That
the facts in each case shall be repmted-to Tbe State
collector, and their remission shall not be valid until
ap.;oved by him: And providad farther, That in case
the lo.s be sustained prior to assessment, the assessor,
ia satisfactory proof thereof, may make ' deduction
tiieri of in proportion to the ross.
Appro', eel February -13, 1364
Chap. XXXIV. An act to establish certain post routes
therein named.
The congress of the Confederate States of America
ilo enact, That the following named post roues be and
the same are hereby established, namely : From the
town of Clarksville, by way of Blue creek and Cleave
land. to Dalonega," Also, from Athens, by way "of Jug
Factory, in Jackson county, and G W Smith's store in
Walton county, to Auburn in Gwinnette county. Al o,
from Douglass in Coffee county, to Forest in Clerich
county. Also, from Davvsonvule in Dawson county, by
way cf Pcrdy's, Tyra's, Ilarben's, and N II Goss', to
Piinee Edward. Also,, from Station Number Nine oil
the Atlantis and Gulf railroad, by way of Central Val
ley, Trader's II ill and Howardsville, to Baldwin. From
Station Number Five, Atlantic and Gulf railroad, via
Mtddleiown store, Appling county, to Gcmnlgee, in
Coffee county all the above routes situate in the State
of Georgia. Also, the following in the State of North
Carolina: From Gibsonville depot on the N C Railroad,
io Long's Jlills. in the county of Randolph. Also, the
following in the State of Texas: From Eurost by way
of Leano, to Sansaba. Also, the following in tbe Staie
.f Mississippi: From Greensboro to Starkville in Oktib
beba county. Also, the following" in Soutb Carolina
and .North Carolina: f rom Nichols depot, S. C, via
AHeu's Bridge aud High Hiil, in South Carolina, and
Ilolmesville and White House, to Leesville, in North
Carolina. Also, the following in the State cf Louisi
ana: From Alexandria to Niblett's BluSf, on Sabine
river Also, in the State of Florida : From Orange
Lake, on the St Johu's, to Sand Point at the head cf
Indian river.
Ar. roved Feb 13, flfc4
Chap. XXXV. An act to increase the commutation
value of Hospital rations.
The congress of the Confederate States of America
dornacl, That the commutation value of the rations
of the sick and wounded, and of nil employees in hos
pitals, be fixed at such rates, not to exceed two aud a
half dollars, a3 the Secretary of War shall designate.
Approved Feb 15, 1864
Chap. XL. An act making allowance to officer cf tbe
nuvyof the Confederate States, unier certain cir
cumstances, and to amend an act entitled ' An act to
provide for the -organization of tbe navy," approved
March sixteenth, eighteen hundred and sixty-one.
Tiie Ccngre?s cf the Confederate Sta'e3 cf America
do enact. That ihe commissioned and warranted offi-
cers-of the navy of tba Confederate States, on duty, are !
"'"ui iwiywcu j ai louB, quarters ana iuci, or commu
tation therefor, as are now or may hereafter be allow
ed officers of ihsi ruT.-fy. viz: To admirals, the ismo a-t
-r"""D iiH"lu iu masters anu v..ssea in i i -
shipml?rv, the same as lieutenants; and to office.' ot the
medical, pay, nnd engineer corps, to naval contractors
and to. boatswains, gunners, carpenters and saiinj.ikl
ers, the same as the fort-going officers of the lino of
tbe nary with whom they have assimilated rank.
Sec-2
Tl a 1 1 1. rr -i
eiucers in tne lorecro nr
grades sbail have liae same privilege of purchaser i
- ... 3 r t
commissary and quartermaster's stores, as are nor 0r
may hereafter be, allowed to officers cf the arm v.
Approved February 16, 1854-
Chap. XLII. An Act to increase the cotrpenatiou of
certain officers of tEa Treasury.
Tbe Congres ofthe Confederate States of America
do eii-ct. That h:rciAer tU following salaries an n
compfi-.-sticn shall be pni i to the sev'cfal oQic-rs : i
clerk? r.rrcinafter named,' instead of the sums now au
thorised Lv law : The treasurer of tbfl C.inf.tisrQi..
States, four tuausand dollars; the Assistant treasurer-,
t Charleston, four thousand dollars. The Secretary j
cf ibe Treatury may divide depositaries of the treajurr !
h.vj c'. -.'Es, the commissions on which shall be limited '
us foMows: In the fir.t class, not to exceed four thou.
i sand dollrs: in the second class, not to meed inn
frus ""i nue-a'-ii.-iiiaiK, mesanie as iieu:e!i.:at-geii- j and ICO, oy any oans or Daubing company, insu- : s.c 0 That any O
, s..,uv &ru.".is, io ranee, cauai, navigation, importing ana exporting, i termaster, Commissary
commodores and captains, tbe same s brigadier gen- telegraph, ."express, railroad, manufacturing, dry ' t-r than those serving
?u l'?r''e S'' lJ fomndeMand first lieutenants, dook. or uther joint stock company of any descrip- ' the field,) er officers in
thtusand firs hundred dollars;, and in the third clas?, j IV. That where property has been injured or de
not to exceed fifteen hunched dollars a year, according Etroyel by the euemy, or the owner thereof has
10 lJie av4er ofthe duties required of ahem, aatj j
subject to the other conations now i.'nposed by law. j thereof,. or- of the means of cultivating the same, by
Each clerk employed in the office of any assistant treas- j reason of the presence or the proximity of the ene
urer or depository, shall receive a salary to be fixed by my. the assessment on such property may be re
the Secretary of the Treasury, (not exceeding fifteen ( fluced, in-, proportion tn the damage sustained by
hundred dollars.) j the owner, or the tax'assessed thereon may be re-
Sec. 2. That the increase of salaries allowed to the ch in the tame ratio by the district collector, on
clerks and employees of the ireasury oepanmeui, ai ,
Richmond, be, and the same is toerenj extenaea, upon
the same conditions, to tbe clerka.aud employees of the
said Department, at Columbia, South Carolina.
Approved February 16, 18C4.
Chap. XLIV. An act to authorize the President to
establish additional military courts
The Concress of the Confederate States ot America
do enact That in addition to the military courts now ,
authorized by law, the President be and be is bereby
oiitbnrized to appoint a military court to attend any
division of cavalry in the Acid, and also one for each
State within a military department, whenever, in his
judgment, such courts would promote the public" in
terest; which courts shall be organized, and have the
same powers and duties, and the members thereof ap
pointed as provided by law.
Approved Feb 16, 1864.'
Chap XLV. An Act to allow commissioned dfficerg of
the army rations and the ' privilege of purchasing
clothing from the Quartermaster's Department. -The
Congress. of the Confederate States of America
do enact, That from and after the passage of this act,
all commissioned officers of the armies, whilst on duty
in the field, or in the naval service, whilst afloat, of the
Confederate Siates, shall be entitle to one ration in
kind each, in quantity and quality, the same as are now
allowed by law to privates, aud shall drav- and receive
the same under such regulations as may be .prescribt-d
by the Secretary of, War.
See. 2- That all commissioned-officers of the armies
of the Confederate States shall be allowed to purchase
clothbg and cloth for clothing, from any quartermas
ter, at the price which it cost the Government, all ex
penses, included: Provided, That no quartermaster
shall bo allowe'd trsell to any officer any clothing or
cloth for clothing which it would be proper to issue to
privates, until all privates entitled to receive the sama
shall have been first supplied: Provided, That the offi
cer offering to purchase shall "give his certificate, ou
honor; that the articles-are necessary for his o-. n per
sonal comfort and use, aud in no case shall more than
one uit per annum be allowed to.be so purchased by
'any officer: Provided, That no law or army regulation
shall hereafter be construed to allow an officer to pur
chase or draw from subsistence stores, more than one
ration a day, or for less price than the cost thereof, in
cluding'trausportation. Sec. 3. That no officer under the fca-nk of Brigadier
General shall hereafter be entitled to forage, or coin
mutation for forage, for more than one horse,, except
when on service in the field
Approved February 17, lb'64 28
. .
. THE NF,W TAX BILL.
An Act to lay additional taxes for the common de
fence and support ofthe Government.
Sec. 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 the common de
fence and to carry on the Government of the Confederate-
States,'' approved -24th of April, 1863.
there shall bo levied, from the passage f tins act,
on tho subjects of taxation hereafter mentioned, and
collected from every person, co-partnership, asso
ciation or corporation, liablo thereto, taxes as fol
lows, to-wit :
I. Upon the- value of property', real, personal and
mixed, of every kind and description, not hereinaf
ter exempted or taxed at a different rate, .five per
ct -.it : Provided, that from this tax on the value of
property, employed in agriculture, shall be deduct
ed tho value of the tax in kind delivered therefrom,
as asirt'Ssed under the law imposing it, and deliu rid
to the Government : Provided that no credit shall
ha allowed beyond fivo per cent.
II. On tho value of gold and silver wares and
plate, jewels, jewelry and watches, ten percent.
III. Tho value of property taxed, uutier this sec
tion shall be assessed on the basis of the market
value of the same, or similar property in the neigh
borhood where assessed in the year I860, except in
cases wheiM land, slaves, cotton or tobacco have
b(jen purchased since tho 1st day of January, 1862,
in which caso the .said land, slaves, cotton and to
bacco so purchased, shail be assessed at the price
actually paid for the same by the owner.
Sec 2. On the value of all shares or fnferos'ts held
in any bank, banking company or association, canal,
navigation, importing, exporting, imuirance.-manu-
factut ing, telegraph, express, railroad, and dry dock-
companies, and all other joint stock compatnes of
every kind, whether incorporated or not, five per
cent.
Tho value of propeiy taxed under this section
shall be assessed upon the basis of the. market value
of such property in 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
of assessment.
See 3. I. Upon the amount of all gold and silver
com, gold dust, gold or silver bullion, whether held
by tho batiks or other corporations or individuals,
five per cent.; and upon all moneys held abroad, or
upon tbe '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 nnd Col
lect eel according to the value thereof at the place
whore the tax is paid.
II. Upon the amount of all solvent credits, ancf
of all bunk bills, and all other, papers issued as cur
rency, exclusive of non-interest bearing Confederate
treasury notes, and not employed in a registered
business the income derived from which is taxed,
five ppr cent.
Sec 4. Upon profits made in trade and business,
as follows : .
I. On all profits made by buying and selling spir
ituous liquors, flour, wheat, coin, rice, sugar, mo
lasses or syrup, suit, bacon, pork, hogs, beef or
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 tho '-act to lay taxes for the
common defencc.aud carry on tho Government of
the Confederate States, '" approved April 2itii, 1863.
II. On Rii profits made by buying and selling
j money, gold, silver, foreign exchange, stocks, notes.
I debts, credits, or obligations of any kii:d, and any
j merchandize, property or effects of any kind, not
j enumerated in the preceding paragraph,, between
i the times named therein, tea per cent., in addition
to the tax on such profits as income, under the act
aforesaid.
III. On the amount of profit:? exceeding twenty-
five per cent., raadu during either of the years 13i3
Sec 5. Th following exemptions, from taxation
under ibis act shail. bo allowed, to-wit :
I. Property of each head of a family to thn value
of five hundred dollars; and for each minor child of
the family to tho furtuc r value of one hundred dol
i ,i e,... ,k ...n i i
in n lid mi nil ii puii nri iiii i v rriiiii'Fii in n u nrmw
..... t... i,. a i,. T.-.X.. .a u 7,V
tary or naval service, and who was a member of the
family when h entered the service, to the further
value of five hundred dollars.
II. Property of the widow of any dfficer, soldier,
sailor or marine, who may have died or been killed
L -a V Vl
,aott ' u'
to, V
in the military or naval service, or where there is
ien of the family, being minor children,
ot one thousand dollars.
III. Pj-o petty of e very officer, soldier, sailor er
marine, actually engaged in the military or naval
service. "l nave oeen aisauiea in such ser-
vice, to the value of one thousand dollars; provided,
that iho above exemption! shall not apply to anv
person, whose property, exclusive
-O-
ntur. rhall be assessed at n. valnr-PTeDn;.
thmonil ri,il!ra
beeD temporarily deprived of the use or occupancy
TJL10 tioo. whether incorporate .or not. twenty-five per ! Agents, or Provo
io. ..ic ., same as ,m . , .rr.ws. C-vi. e. who sha 1
I
i
factory evideuce submitted to him by the own-
er or assessor. .
Sec 6. That the taxes on property laid for the
year 1864, shall be assessed as on the day of the
passage of this act, and be doe and collected on the
Hist of June next, or as soon after as practicable,
allowing an extension of ninety days West of the
rr- "" - 7 . i : T, .
or profits for the year it63, levied by this act. shall
be assessed" and collected forthwith; and the taxes
on incomes or profits for the year 1864r shall be as
sessed and collected according to the provisions of
the fax and assessment acts of 18G3.
Sec 7. So much of th,e tax act of the 24th day of
April. 1863, as levies a tax on incomes derived from
profrty r effects on the amount or value of which
a tax fk levb?d 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 or cred
its herein taxed ad valorem, shall bo assessed or
taxed as incomes under the tax act of 1863.
Sec 8. That the tax imposed by this act-on bonds
of tho-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 in all cases where tho
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 during the
War.
t
Sec. 1. That, from and after tire passage of this act
all white men, residents of the Confederate States, be
tweeu tbe .ages of 17 snd 50, shall be in the military
service of the Confederate States for the war.
See 2. That all the persous aforesaid, betweep the
ages of 18 and 45. now in service, shall be retained
during tbe present war with the United States, in the
same regiments, battalions and companies to w-bicb
they belong at the passage of this act, with the same
organization and officers, unless regularly transferred
or discharged, iu accordance with the -laws and regu
lations for the government of. the army : I'roiided, that
coaipanies from one State, organized against their
consent, expressed at the. time, with. regiment3 or bat
talions' from another State, shall have the privilege of
being transferred to organizations of troops, in the
same arm of tbe service, from the States in which said
companies were raised; aud the soldiers fiom one
btate, in Companies from another State, shall be allow
ed, if they desire it, a transfer tp organizations from
tbeir ow-o 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 in a six per cent. Government
bond, which the Secretary of the Treasury is hereby
authorized to issue, shall be paid to-every non-com
missioned officer, musician and private who shall then
bo iu service, or in the eveu.t of his death previous to
the period of such payment, then to the person or per-
Lpus'who would be entitled by law to receive thear-
reaniges of his lay; bnt no one shall be entitled to the
bounty herein provided, who shall at any time, during
the period of si 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
bo relieved from the crperatien 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, tl;at ti personheretofcre
exempted on account of religious opinions and who
has paid the tax levied to relieve hira fi om service
shall be required to render military service under this
act. .
Sec 5. Be it further enacted, That all white mule
residents of the Confederate States, between the ages
of 17 and la and 45 aud 50 years, shall enroll them
selves at such limes aud places, and under such regu
lations, as the President may prescribe, the time nl-lowe-tl
not being less than thirty days for ttiose east,
and feisty days for those west of the Mississippi river,
a:;u4ny person who shall fail 50 to enroll himself,
without a reasonable excuse therefor, to be judged of
by the President, shall be placed iu service in the field
for the war, in the same manner as though they were
between the ages of eighteen and forty-five : I'rovided,
liiut the persons mentioned in this section sha4i con
stitute a reserve for State defence and detail duty, and
shall not be required to perform service out of the
State ia which they reside.
Sec 6. That all persons required by the 5th section
of this act to enroll themselves, may within thirty days
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 tenderlheir services as volun
teers outing the war to the President; and if such or
ganizations shall furnish proper muster rolls, us now
organized,, and deposit a copj thereof with the enroll
ing officer of their district, whiqh shall be equivalenU
to enrollment, they may be accepted as minute men
for service in such Stale, 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,
by the President, be required to assemble at conven
ient places of rendezvous, and be formed or organized
into companies, battalions aud 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 under this act for State tle
fencp, shall be entitled, while in actual service, to the
same pay and allowance as 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 iu 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, aud of- clerks, guards, agents,
employees or labottrs in the Commissary and Quarter
master's Departments, in the Ordnance Bureau, and
clerks and employees of navy agents, as also in tj'e exe
cution of the enrollment act, and all similar cYuties,
shall be pei-formed by person! who are within the ages
of eighteen and fortyfive years; and who by the report
of a Hoard of army Surgeons shall be reported as una
ble to perform, active service in the licld, but capable
(performing some ofthe above said duties, specifying
which; and when those persons shall have been assign
ed to those duties as far as practicable, ihe President
.-.hall assign or detail 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 such duties : Provided, that persons be
tvveeu the ages of 1.7 and 18 shall be assigned to those
duties: Provided, further, that nothing contained in this
act shall be so construed as to prevent the President
frorn detailing artizans, mechanics, or persons of scien
tific sivifJ; to perform mdispc-'. ible duties in the de
partment; orbureaus herein mentioned.
uartermaster or Asslstant-Qunr-
, or Assistant-Commissary (oth
with brigades or raiments. iu
the Ordnance Bureau, or Navy
st Marshal, or officer in the conscript
hereafter cpjploy 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 8th section of this act, in tiolation of the provis
ions hereof, shall, on conviction thereof by a court
martial or military court, be cashiered and it shall be
the duty of any department or district commander up
on proof, by the oath of any credible person, that any
snch officer has violated this provision, immediately
to relieve such officer from duty; and said commanders
shall take prompt measures to have him tried for 6uch
offence; and any commander as aforesaid failiog to
perform the duties enjoined by this section, shall, upon
being doly convicted thereof, be discharged from tbe
service.
IS KEGAR1 TO KX. E 31 PT ION'S. 0
Sec 10. Be it further exacted. That all. laws granting '
exemptions from military service be, and the same are '
hereby repealed, and herenfter none hall be exempted
except the follow injr : . .
I. All who shall be held unfit for military service, j
under rules to be prescribed by the Secretary of War.
a Tim Vlna.Pm.-Uri.l nOli. Pn.rJ..i,i.Ci.i;v l.o
m. 1U1.MV,-1 I.JI'Jtni vi 111U UUK WTI fit C O bU 1 1 3, I LI
M.mllAra O n rl ri PP 2 f . f.sn rrraa a r f .1. o ear brat
State. Legislatures,- nnd such other Confederate and
State officers as thPresident, or the Goyeiner.of the
respective States, rMy certify to be necessary for the
proper administration of the Confederate or State
! : Governments, as the case mav be.
- "
3. "Every mnister of religion authorized to preach
according to the rules of his.churcl, and who, at the
passage of this act, shall be regularly employed ia the
discbarge of his 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
ployees as said editor may certify on oath to be indis
pensable to tbe publication of such newspaper ; the
public printer of the Confederate and State Govern
ments, and such journeymen printers as tbe said public
printer shall certify, on oath to be. indisprnsible to per
form the public printing; one skilled apothecary in
each 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 physiciajns over the age of thirty yerg, who bow
are, and for the last seven years 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, w ho Lave been regularly en
gaged a3 suchjor 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 public 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 efhxient manage
ment thereof.
4. Thy e shall be exempt one person as owner or
agriculturalist on each farm or plantation upon 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 conditio :
1. This exemption shall only be granted in cases in
which tin re is no whitewnale adult ou the farm. or planta
tion not lhibks to military service, nor unless the'person
claiming the exemption was', ou the 1st of January, 1154,
either the owner and manager or overseer of said planta
tion; but in no case sliali more than ono person bo ex
empted for one finm or plantation ' '
y. Such person shall first execute a"bond, payable to the
Confederate State t.f America, in such form and with such
security, and in such . penalty, as,the"Secretary of War
may pret-cribe, conditioned fhat he will deliver to the Gov
ernment at some Eaflroad depot, or such other place or
places m may be designated by the Secretary of War,
within I months next ensuing, J00 pounds of bacon, or,
at tbe election ot the Government, its equivalent in pork,
and 100 pounds of nett beef (said beef to be delivered on
foot), for each able-bodied slave on said farm or plantation,
within the above said ages, whether said slaves are used in
tho 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 tho Stato under the impressment act;
Provide!, 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 tho
anioftnt 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 ofthe same, to the extent oC two-thirds thereof iu
gruin or other-provisions, to be delivered by such person
as aforesaid at equivalent rates,
iS. Such person shall further bind himself to edl tho
marketable surplus of provisions and grain now on hand,
and which ho may raise from year to year while his ex-
Lemption continues, to the government or to the families
I i i-i- ii i i. .t. - : . . ,.r .1... u..
OI soiuier.f ai prices nxeu uy iue eomiiiisnioiu-ia oi ineoiuiu
under the impressment act: Provided, that any person ex
empted as aforesaid, shall be .entitled to a credit of ." per
cent on any amount of meat w hich he may deliver within
three months from tho 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. le-G-1.
4. In addition to tins foregoing exemptions, tho Secre
tary of War, under the direction of th President, may
exempt or detail such other persons as lit 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 aud the families of soldiers. He may, also, grant
exemptions or details on such terms as ho may prescribe,
to such overseers, farmers or planters as he may be satis
fied will bo more useful to the country in the pursuits of
agriculture than in the military service : Provided, that
such exemption shall cease whenever the fanner, planter
or overseer shall fail diligently to employ, in good faith,
bis own. skill capital and labor exclusively in tho produc
tion ofgrain aud provisions to be sold to tho government
uud ItTfiiilieH of clJitr.t -priced nit t-xcrr-tlinj thoso fixed
at the time, for like articles by the commissioners of tho
State under the impressment net.
. ". The president, treasurer, auditor and superintendent
of any Kailroad ctuupany engaged in transportation fori
the government, and such eifiicers and employees thereof
as the president or superintendent shall certify on oath to
be iudlspejisabli; to tir-: efficient operation of said railroad:
Provided, that the number cf persons so exempted by this
act on any railroad shall not exaecd one person for each
mile of said road in actual use for military trausportatitfu;
and said exempts .shall be reported by namV: and tlcscrip
tion. with the names of any who may have left the em
ployment of said compaiiy. or who may cease to be indis
pensable. .
G. That nothing herein conta'wu d shall be construed as
repealing the act approved April 14th, 1KJ3, entitlt-d an
act to exempt contractors for carrying the mails of the Con
federate States, and the drivers of post coaches and hacks,
from miliftiry servict : Provided, that all the exemptions
granted uiiclerthis act shall only continue whilst the per
sons exempted are actually engaged in -their respective
pursuits or occupations.
Section 11. . That tho President be'and bo is hereby au
thorized to grant details, under general rules and regula
tions to be issued from the War Department, either of 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: I'rovided
that the power herein granted to the President to make
dftails and exemptions shall not 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 coulraetor.are indispensable to the execu
tion of said contract: I'rovided iuifher, that when. any
such contractor shall fail, diligently and faithfully, fo pro
ceed with.the execution of such contract, his exemption or
detail shall cease.
Sec. 12. That iu appointing local boards of Surgeons
for the examination of persons liable to military service,
no member composing tho sairi'3 shall be appointed from
the county or enrolling district in which they are required
to make such examination.
Adopted in February, 1864.
CAKUUUE and WAGON WOKE,
And Blacksmithing.
The subscriber infortu3 the public that he will con
tinue to carry on the business of Repairing Carriages,
Buggies, Wagons, &c, "at the eh,pp formerly occupied
by John llarty, on College street, in tbe rear lof the
Mansion House.
He is also prepared to do any Blacksmith work that
may be required, such as Shoeing Ilbrscs, repairing,
&c. .
V CHARLES WILSON.
. Jaiuary 12, 1864 tf
mi jTmT JIILLEH,
Charlotte, N. C,
Can be found at his Office next doer to Hutchison's
Drug Stoic, opposite the Democrat Office.
Jan.
12, 1804.
TAKEIV UP
And committed to tbe Jail of Mecklenburg connty,
on the 29 h of February last, a negro woman who says
her name is LUCY" and belongs to Nick Davis of Rich
mond. Said negro is about 25 years old, vry black,
and rather under medium size. She says that she was
persuaded off from Richmond by a man who gave his
name a3 Robinson. She wa3 arrested on the cars co
the N. C. Iiailroad near .Charlotte. N. C. Tbe owner
is hereby notified to come forward- prove property, -j,
pay charges and take her away, or she will be dealt
with as the law dire ct.. ' i
11. M. WHITE, Sheriff.
March 15, ItCJ if ' !
SXKAVI3D
(i'rom the subscriber, a red and whft.
mulcv COW- A liberal reward will
be paid for any Information concerning
her. F. W. AHREXS.
ioI1ZsuLm
Charlotte, April 25, 1604 Cfpd ' .
Short Almanac for 1864.
I?
K
R IK f
7$ a ' c
JANUARY
- 1
3 ' 4 5 6 7 S j
10 11 12 13 14 15 10
17 18 19 20 21 22 23
24 25 2G 27 28 20 So
31
1 2 3 4 5 C
7 8 0 10 11 12 13
14 15 1G 17 18 19 o
21 22 23 21 25 20 27
28 29
1 2 3 4 5
G 7 8 9 10 11 12
13 14 15 10 17 18 10
20 21 22 23 24 25 20
27 28 29 CO 31
- - 12
3 4 5 C 7 " 8 y
10 11 12.- 13 14 15.10
17 18 19 20. 21 22 2.1
24 25 . 20 27 '2$ 20 SO
-12 3 4 5 G 7
8- 9 10 11 12 13 14
15 .10 17 18 19 20 2i
22 23 24 25 20 21 23
29 30 31 -
12 3 4
5 G 7 8 9 10 11
12 13 14 15 10 17 is
19 20 .21 22 23 21 25
2G 27 28 29 30
- " 1 2
3 4 5 G 7 8 )
10 11 12 13 14 15 If
17 18 19 20 21 22 2.1
24 25 20 27 28 20 30
31
1 2 ' 3 4 .5 G
7 .8 9 10 11 12 l:j
14 15 10 17 18 19 20
21 22 23 24 25 20 27
28 29 30 31
4 5 G 7 8 9 IU
11 12 13 14 .15 10 17
18- 19 .20 21 22 23 21
25 2G 27 28 29 30
1
2 3 4 5 0 7
9 10- 11 12 13 14 15
1G 17 18 19 "20 21 22
23 24 25 2G 27 28 2fJ
30 31.
1 2 3 4 5
G 7 8 9 10 11 12
. 13 14 15 10 17 18 1!
29 21 22 23 24 25 20
27 28 29 30
12 3
4 5 G 7 8 9 10
11 12 13 14 15 10 17
18 19 20 21 22. 23 24
25 20 27 28 29 30 31
FEBRUARY -
MARCH
ATRTL
MAY -
JUNE - -
JULY
AUGUST
SEPTEMBER
OCTOBER - -
NOVEMBER
DECEMBER
WHEAT !
The subscriber is prepared to puichae the nev
crop of Wheat at the highest juarket price. Farmer!
will find it to their advi.ntago to call at the CHAK
LOTTE STEAM MILLS before selling.
Jau'y 1, 16011 tf JNO. WILKES.
PEA MEAL
We keep at' our Steaiu Flouring Mill jn lb I place
Pea Meal for feeding cows and tok. Also, c nati
on hand at all times, Family, Extra, Superfine mil
coarse Flour. We warrant our family flour.
Corn Meal and Grits can always be bad at the mill.
J". WiLKKS i CO.
Jan'y 1, 1862
of
TIIE SOUTIIEIttf HEPATIC PILLS
Have been ordered in one day. Wherever kuou u iLeir
use continues. Without pulling, they have pa i nil
ground by their real value. rMore tlntn five bun
tired persons are known to hare been cured 1 v tLee
Piiis.-a
This excellent family ruediclno is recominendf J ly
the proprietors as good for Disease of the Liri r. Iln
correspondent tay that they nl-ocure Billious II L f u -matisiu,
Pneumonia, Chills ami Fever, Lilliou l irrrs,
Piles nnd Worms. They are a perfectly tafe medicine
Peter Vaden, Esq., of Dinwiddie.couDty, Vn , nfttt
describing remarkable chrc3 in Lis fjruilv of Jiiilioc
Rheumatism and Pleurisy, rays: ' My Doctor' bill bm
been heretofore from $175 to $200 pir j ear. I La
used thti j (these pills) for n.y family, which consists tf
eighteen white and colored, and have not caf.id in
Doctor. This is a great s.n it.g. They ciriainly ate
the best family medlciue ever discovered.
Rev. John W. Potter, cf Greene county, Not Hi Ccro
lica, had suflued twelve years from a dirni.-t 1 lirtr,
w 1m cli the physicians had not been ublu to cure. II
says: (iI commenced taking the Uep.Uic Pills with no
eeyilidenec ia them. They acted like a ibarni i-n inc.
From that hour I have improved. I Lave ptne'tn J
iu ihcir use, until now, Wy Cod'tf blcsbinir, I nin wed
and hearty. I bad a negro' tuna w(ff, as 1 believe, i
saved from death by a dose of these Pill. My I'ottof'l
bill was ai.nuu!ly rom 100 toJOCJ, but I have tad oi
use for a physician since."
Col. Jc tin Wright, of Goldsboro, X. C, (Aug. -Hi
18C2,)s.: "I.liavouscd the Southern Hepatic I'il
iu my family here, nnd alo on my plantation in AU
bainu, and alway with turcesj. 1 Lave a vulunhle
servant girl who Lad bceu a longtime under InMtmef.t
for consumption, without ret elling any bem 0l Al
most ia ber extremity I J Induced :o try the Hi-j-aiie
Pills. They were given uccoiUing to direction, auJ
sh ia no.v well, entirely restored by lie in. A MtniUr
case occurred amorg my tenants in Alubutna. leu
liver ami lung diseases I have perfect coiifiilcr.ee io
lhe.ii."
Full ejections and other certificates will Lr found ca
the wrapper of each box.
fjrice, $3 00 a box. For 530 a dozen boxes will be
sent hf mail, free to any part of the t'onlVderuty.
Still gictfler diacouut to Drugtfiata, or oilier bujii.f
by the gross. Xot lest than a dozen need be ordered.
Re'ailed generally by the Duggit, aud In Chnrlotts
S. C, by F. SCARlt.
The aJIress of the Proprietor ii GEORGE W.
DEEMS, Wilton, X. C. .
Aug 10, 1803 . '
.N0TICE7"
All persons indebted io FULL1XOS k SPRINGS,
bv note or account, are htreyoiifieil to call upon
- . -ar I 1.-1 - l
Win w fjrier ex-sncriK,niiu unriNiujfiB irui
inen't. ' J: U- SP'lINGS.
February 3. 1863 tf
.TIEKCI1A.VT TAILORI..
The xndenigocd hiving located Iho
doors south ofthe Express Office, Char
lotte, X. C, is prepared to fill all orltrt
in bis line of business, such as Militaty
and .Citizens' Clothing, Csps, Lace, Rut
tons, ic; &e.
A liberal share of lbs patronage of
the public is respectfully solicited, ai sll
orders entrusted to my care will le
promptly ntid faithfnlly filled. "1 have cowpett.it
work-men, and ran compete with any other elallih
me'nt in giviog a "good fit," and I warrsnt my work t j
give entire r ntiifaction.
Mf. R. M. ROBINSON, an txprtticti cotter, Is er
gaged in this establishment, and be will be plecied tJ
wait upon his friends.
..... J. A. CALDWELL.
June 1C, 18C3- y-pd