PUfiLIO X.AWS.
Exacted Fkb’y 10, ISdl.
»'/ L^mit the Ourrtmt-jf,
SeoTios 1
An Ac^ ro-Ffint/. Ttfxan^ ,y„nte,1prate
ot t\f. f onfeile.rate
or
•ball be flubjeot u> » tax of 83^ per «eat. on ev- j ty or effects of any kiii4, not ennmerat«d n
' ^ ‘ " the ])reoeviiiig paragraph, between tho times
uarned therein, 10 per cent., in addition to
the tax on euch protita aa income, under the
act Bfore»aii.
III. On the amount of profits exceeding
35 per cent., !na le during either of the years
UtfL WW-, - *C* • 'Hkiu IIU ri'
1S(>8 and bv anv bank or banking
pkcea stated, the holJers ot all such Trcasurj
notes shAlI be allowed to fund tho s-itne io
rabls 30 years alter their dale, , iipa.'>i«jr uuvc .ovctv^ l.. - • % - * ■
at the rate of 4 per oenr. per as- j ®"y State attor the timo lixed for tHxiuj' the iaiue j w hether inc«rporaten or not, 25 per cent on
oam, payable on the 1st of January and July of - ^ aforesaid, tihall be held to ^>.3v‘ been rticelvtid
ery dollnr f*n fho /hoc 'snui t:»n
to attaoK to said uoten whurever oiroulatod, atui
said r.otesto b» fundable and t xchaiis'^l>c for ne^v
Treasnry not«w, «8 herein providi'd, auhjcct to
... • J . holdflM of dediiotion of 8wd tas ‘
Am^tra do ‘nirt, That ^ne tioiaers )t , o*_i^ u 11;,. r-
Trca.'nrv ...tea above the den .miaation of 8o, . ‘ holdmc? V'ii»Mry
oat b.*arm7 ioturest shall he allowed until the “^tes rect-iVttd helire the um^ h.-r^ !a fixed for
^ ,u„ \T;»=;o.;«ni tn , taxing said uoteti shall be allowed till tna titHt]
Of conspiracies, or atteinpta to liber- j shall h’e lia>»le to be placed in service in the
isont^nj uf war held by the OonfeJurato , liold for the war, ad if he were between the
Thn dis-
Di
fuQl the sarae» antil tho periiifls 11"’”'"* telograpli, esp^,
pUce,.f^, *“'1 rs 'i- «m.- '■“''"'‘J. r.anate.nirmg dry dock, or other
»utan T,re.ci..a ■ .I.™." »» de.cr,nt,o.,.
beariue infer«?at
the 1st of January and ..luiy of \
1 _ ! diminished by *^Ke a uoun' ot said tas
each year. • • i i. • .
Skp 2 Tho ‘?«>orot .rT of the Troa-»urv I? hen’K | :-r v.v„ th,. - .-t
authorized to i.-^sue the bouds required for the , tho^ie nor so subjf'ct, al. ^il b ‘
funding provided for in the preoediu^ sootion, I ^hat i'rensury u>»tes heretofore
and until the bonds can be prepared he may isnue ' l>earios M.terest a't the rato of §7 bO on the SldU
certificates to answer the purpose. Such bon'ia
and certificates shall be reoeivable without inter- i . - r • j
est in payment of all Qovernment dues payable | eonsidored bonds of the Confederate States, piya-
in the year IdtJ-i, except export and import duties. i years after the ratification of a treu*\,o
Sec. 3. That ill Treasury notes of the rtenomi-1 with the Lnited bearing the rate o
natioQ off 10l>. not h.^r-ni; intero*^t, which phall ^spooified oa their lace, puyaol^ oi
not be presented tor fuodinar un'^cr tho provisions ' J^tiaary of each and every y^r.
of the ifit section of this act, shall, frnm and aft«r ! ^£3. 14. That the Secretary of the 'freasury
the 1st d-iy of April 1S(34. eastot thi; >li^issippi j be, and he is hereby, •authorized lu obs*. the exi
west ol t fcd ! ot the (Joverrriue shouli rcqaire it, ti
* * ' ‘ pay th' defhand of any pablio creditor ^ab
miiV be oontraeted after the paf»s;ice of this act.
SUcll wXOt*Sci.
Sf.o. 5. The following exemptions from
t-is t;i^>n under this act shall l>e allowed,
ta-wit;
t. l*roperty of each head of a family to
, the value of $.500; and for each minor child
per annum shall no longer bo receive! in pny-L.j* farther value of IlOO;
ment of public dues, but euali bo deoiuod and' - . .^ .
aiul t«»r
river, and the 1st day ot July 18«4, west of i \» ! eent»es of the (ioverniue .t snouKi reqoire ii, to
Mississippi, td'he, receivable in p,iym“nt of ' V^7 h'' demand of any poblio creditor wbos^.labt
pubhe due*, and ‘laid notes, if not so presenfod at ’ ' ''
that time, 'ihalT, in addi^iou to the tux of 33^
cents iiuposed in the 4th section «.«f tlus net, bi’
snbjected ro a tax r>f lo per cent 'per >! 0n»h un
til 90 preseotf'd; whieh taxes shall attneh t'^ said
notes wherever circulated, anl shaJl be deducted
from the f»6e of said notes wnenever presented i cent, per antiiim
for payment or for tundinsr, and Siiid notes shall 1 transt- rabie only by
Wfllmij to reopive the s»cue in a oirtifio.-ite ot in
d’ htednesM, to b is^ued by aid 8 crerary in s-uch
i»rm Hs he may dt'em proper, payable t.vo years
after a ratification of a trrary of ueaee with the
United States, bearing interast at The rate of uix
senti arinaaPy, «*nd
eod>r-e'i'*‘i!f., iindor
payab^
not be exohanireablc for tt.e new issue of Trtm
sary note:* piuxiicii A>r in this act
SeO. 4. That on all said Treasury notes not
funded or used in payment ot faxes at the dates
and pl»ee8 prescribed in the 1st section of this
act, there shall be levied at said dates and places
_i>001 .r
regain ionn t> be prtscribtd by tho Seerot^ry »i
' the 7rea>urj, and said certificate.-* ^hall he exempt
I from taxation in principal and interest,
j Skc. 15. The Secretary of the Treasury is au-
I thorized to incre.a*>e the number of depositories so
i as to meet the requirements of this aci, and with
each son actually engaged in the
nniiy or navv, or wJio has died or been
kille^i iu tho military or naval service, and
who was a ininnber of the family when ho
iMiiered the service, to the further ralu« of
II. Property of the widow of any officer,
soldier, sailor or marine, who may have
diel or bt^on killed in the military or naval
service, or w'liere there is no widow, then of
the family, being minor children, to the
value of $lO()(».
III. Property of ever}"^ officer, soldier,
sailor or marine, actually engaged in the
ini!it:irv or naval service, or of such as have
been tlitinbled in such service, to the value
(»f pn>vided, that the above exemp
tions shall not apply to any person, whose
prt>perty, exclusive of household furniture,
»hall be assec^eed at a raliie exceedio^ $1000.
1V\ That where property has been injured
or destroyed by the enemy, or the owner
thereof has been temporarily deprived of the
use or occupancy thereof, or of the meanff
of cultivating the same, by reason of the
presence or the proximity of the enemy,
the assessment *on such pro|>erty may be
reduced, in projx>rtion to tho damage sus
tained by the owner^ or the tax assessed
thereon may be reduced in the same ratio
by the district collector, on satisfactory evi-
Movided in ttie ist section of this act, until the j »*c. n . me -»:;a section oi me aoi iwr tu j submitted to him by th* ownof ttV ag
ist d»y of January 1865. at the rate of tkiJ cents i msaessment and collection of taxes, approved May j , , , ,
Sec. b. Iliat the taxe* on property laid
for the year lSt>4, shall be assessed as on
1st of April and the Ist of July, 18t>4, west of ■ hereby authorized and required, upon th» appli- I tiie day ot the pa'>9age ot this act, and be
the Mississippi river, and the 1st of January 1865,1 o»tiou of the holder of any call oartificate, whiou, due .and collected on the 1st day of June
to substitute and exchanars new Treasury notes } hy the first section of the act to provide for the next, or as SoHi atler as practicable, allow-
for the satne at the rato ot 66| cents.on the dol-1 funding and further issue of Treasury noteti, ap iug uu extenbion of iH) days West of the
That notfcs ot the denomination of | proved March 2lid 1863, wa« required to be j Mississippi riv«r The additional taxes on
8100 shall Bot be eYititled to tho privilege of said ! thereafter deemed to be a honS, to issue to such j incomes or profits for the vear 1863, levied
exchane«: Provided fnrthfr, that the right to j holder a bond therefor upon the terms provided i ft^gssed and collected
i - - — - i irii-is'- “i; r™*
v^ifd further, That upon all such Troasury notes'! additional Taxes far the oom-: the \ ear 1S64, shall be a^ess>ed and
which may remain ont^tsLdibg on the 1st day of ^ (Jefeiu^ and K^xpport of Govifrnmtni. {'^‘'‘^‘^ted according to the provisions of the
January 1865, and rvhtoh may not be ezcbaoged i 1. The Ck»ngress of the Confederate ' tax and^assessment acts of 1863.
for ne# Treasuiy notes, as herein provided, a tax ■ States of America do enact. That iu addi- i Skc. . So much ot the tax act ot the 24th
of 100 per oent. is hereby Imposed. i tion to the taxes levied by the act‘-to lay j April 1863, as l«vies a tax on ia-
Sio^5. Thrt after the first day of April next,! taxes for the common'defence and to carry on i o->‘nus derived from property -or effects on
^ Secretary of | the Government of the Confederate States,” i tho-amwunt or value of which a tax is levied
there shall he ■ 1st section of said
Trea«nrv -ft.., .K ; .• " ’ 1 - — uct, on the 1 Suspended for the year 1864, and
y y, atter that tu^, issue new ^ uf la.xation hereafter mentioned,rent, hire or interest on pro-
}H>rty or credits heroin taxed ad valorem,
siiall be assessed or taxed as incomes under
the tax act of 186.'i.
Sec. 3. That t'ne tax imposed bv this act
on bonds of the Confederate States hereto
fore i»-ned. shall in no case exceed tho in-
terc“€t on the name, and such lK»nds, when
hel 1 by or for minors or lunatics, shall b«
exempt from-the tax in all cases whore the
intwre.st on tho same shall not excfte«i |!lOott.
as under the huv impodin^r jf. and 1 An Act to a prl^yV^T^ftUe Writ
Provided, - *• //..7. .. ^
a tax of 3S| cents for every dollar promised on
the f&oe of said notes; said tax phall attach to said
notes wherever circulated, and shall Iw) collected
by deducting tbe same at the treasury, iti: deposi
tories and by tax collectoES, and by all Govern- i
ment officers receiving the same whenever pre- j
tented for payment or for funding, or in payment j
ot Government dues, or for postage, or in ex-
ohanKO for new ootes, as hereinafter provided, and
said Treasury note« shall be fundable in tonds as
rovided in the 1st section of this act, until the j
1st day of January 1865, at the rate of tJ6j cents j
OB the dollar^ and it shall bo the duty oi t'le Sec- '
retary of tbe Treasury, at any lime between the
that view to employ such of the banks of the sev
eral States as- he may deem expedient.
Sec. 16. The Secretary of the Trea.*»ury shall
forthwith advertise this act in such newspapers
published in the several States, and by suuli other
means as shall secure immediate publicity; and
the Secretary of War and the Secretary of the
Navy shall each catise it to be published in gene
ral order for the informatioD of the army and
navy.
Skc. 17 The 42d section of the act ter th ’
assessment and collection of taxes, approved May
1st 1863, is hereby repealed
Sec. 18, The Secretary of the Treasury is
IX.
ate prisoners
States.
^ X. Of conspiracies, or atteippts or prepa-
ratioAH to aid the euemy.
XL Of parsons advising or inciting others
to aband£>n the Confederate cause, or to re
sist the Confederate States, or to adhere to
the enemy.
XII. Of unlawfully burning, destroying
or injuring, or attempting to burn, destroy
or injure any bridge or railroad, or tele
graphic line of Communication, »>r property,
with the intent of aiding the enemy.
XIII. Of treasonable designs to impair
the military power of the Government by
destroying, or attempting to destroy, vessels
or arms, or munitions of war, i»r arsenals,
foundries, workshops, or other })roperty of
the Cmfederate States.
Sec. 2. The President shall cause proper
officers to investigate the cases of ail persons
s6 arrested, or detained, in order that they
may be discharged if improperly detaineil,
nrdoss thev can bo speedily tried in tbe due
course of faw.
Sec. 3. That during the *uspensii>n afore
said, no military or other officer shall be
compelled, in answer to any writ of habeas
corpus, to appear in pereon, or to return the
lx>dy of any person or pe.fsons detained b}’
him, by tlie authority of the President, Se
cretary of War, or the General officer com
manding the Trans-Mississippi department;
but upon the certificate, under oath, of the
officer having charge of any one so detained,
that such jierson is detained by hiru as a
prisoner for any of the causes hereinbefore
specified, under tho authority aforesaid, fur-
tbar proceedings under the writ of habeas
corpus shall immediately cease and remain
Suspended so long as this act shall continue
in force.
Sec. 4. This act shall continue in fore© for
ninety days after the next meeting of Con
gress, and no longer.
the Treasury to issue TreasuTy notes shall be, and • approved *i4tb of April 1868, th
is hereby, revoked; Provided, the Secretary of: levied, from the pas^^age of this
the Treasury may, after that time, issue new 1 aubjects of taxatii
Treasury notes, in such form as he may prescribe, j collected from everv person, Co}>artner-
corporation, liable tliere-
to-wit:
except erport and import duties, to be issued ini ^”1’'
eichMeeW old no»V.t th, rL ol « dol!»r» of "'■■■'“' ■mxed, of every kn.d «nd dwcr p-
the „ti for S of th« old isauef, .bother »id old i “ l"“'-“>";»«r eniini,ted .ji taat ii
notes be surrendered for e.schanutv by the holders ! difftti ent rate, & per cent.: 1 rosiufeo, 1 lat
thereof, ot be reoe\v»»"i iu*u ^h“ T?easury under * trom I'lis tax on tiie valiie ot properlv om-
the provbions ot this act; and rb.j bolder* of the 1 ployei in agriculrure shuil be deducted tiie
n*w notes wr of the old ^otes, cscept those of the i value »f the tax in kind delivered tlieretionj,
denotnination of $100, aff«r th«j arc r-uueed to
661 oents on tbe di^uar by the ♦ux a/ar*>'aaid, «niy j deiivere'i t>> tlie tToverrirtient: I'rovided, . of ILvjcJiH Cor^ii-^ in c'ertam cue4
convert th# same c*iil in-1 Xbat i; .> c'. ed't tliiill l»5 allo’ved'h^.yuiid .5 Wiiereaa, tti* C->n.slltutum of the Cunfwd-
terest at the rate of 4 jkt cent, p-r Bnmcn, and p^r c*jnt. i crate 8-ates of America provides iu Article
payable two ye^.ra after * ratification of a treaty . jj_ value of gold and silver wariM 1 Section 'J, Paragraph 3, that “the privi-
of peace with the upt^., sooner^ I jewelrv aL-1 wratci.e^. lo'le.'e . f the wr^t of habc^. corpus shalljiot
Th°.tT„r?. , !.«rcUt,. ■ u„Vvsvvl,«n inca^of rehel-
BEC. n 1 hat to pay ttie exn"n.->C'> ri' t*’e ri)v- ! ’ wyr rr.i i . j i i • i i r
emmentnototherwisr';i,ro.^dedfor.+i,.....«ro,.' HI. The vahu^ .»! [.ropertv taxed under'l.t.n or Invs 'i-.n. ihe public
, _ . , ‘ . '■.* ■? ! tbJs pectiou »-hali be afrseBS^d on the bas :> “t
of the Treasury is hers&y aut ;orizeu to iisnne 6 . , , . .••• . w t i -
I
terest wherejf 'hall be tree from tax
for the piyment of iiiter*v*t thoreon th«
satety may re-
nfi i -wliec.‘a.->, the power of gus-
er qent. bond's to an am»ut>t not eacoedio*^ five j market value (.f the same, or simihir ]>r«>- i pending' tho privilege (»f said writ as recog-
undred miliNm^ of .Jollar' th.* p^nci^al a^d ia-! p^rtv in the neiirh])orh»x>d wherea.-^i^essed, in j nized iu «aid Article 1, is vested solely in
‘ ■ iriori, aud j tlie yefir I860, excef»t iu ca^es where land,; the Congreii>, vvbicii is the exclusive judge
entire net I slaves. Cotton or totmcco hav# been pnr-1 of the necessitv of such suspension: anl
ages of 18 and 45.
Sec. 8. That herjafter the duties «>f pr*
voet and hospital guard.=i and clei k.-,, atui of
clerks, guards, agents, employees or labor
ers in the (Commissary and Quartennasl'er’s
Departments,'in the Ordnance Bureau, and
of clerks and empl )vees of navy ageni.-^, as
also in the execution «»f the enroIlm;^'st a»-t.
>and all similar duties, shall I'x; performed
by persons who are within tho ajCi^s of IS
and 4£r years, and who by the r eport of n
Board of arinv surgeons shall !>e r.'»ported
as unable to pert'orm active si rvicc iu rhe
field,•but capable of pertormiug some »f 'he
above said duties, specifyiiig which, :'.;id
when t]u‘se peJ*30ns sliall have been n.-r-igne 1
to those duties as far as praeiiea!>le, the Pi>i-
sidentslial! atsign or detail to their ]»ei ioria-
ance such bodies of troops, or individuulr^,
required to bo enrolled under t'le 5tii (sec
tion of this act, as may be needed for the
discharge *>f tiuch duties: Proviled. th:it
persons between the ages of 17 .'ind IS .^huil
be assigned to those tluties: i*rovided fur
ther, that nffthir:g cotitained in thi=^ aft shall
be so con.sirued to prevent the I're.-id-
frtjiii detailins>: artisans, mechanics, "t per
sons of scientific skill, to oorforin indi’s^cMi-
prov’vBifUis, to be delivered bv ^uch pr-v>;n!i
as afon^said at equivalent rates.
3. Such person shall further bind hirus..-jt
lu ^eli the ?na:!ct*rable surplus «>f urovibio^js
and ifrM’M n>>\v >fi h.Mid. and which lie rudv
Ciii-*e ii'otu v(*ur to year while his exeiup;ii>;t
continue'-, to the Government or to the fauj
ilit's of .soldiei>, at prices fixed Ky llie (Join
ini^i'^iotK'rs ot the State under the iniptv~s
ment act: l^rovided. that any per^.>r,
empK'd :is afoie^ai'.i. ^iu.ii e.nuiled tw si
'■•.•.-(lit->f L*'> pi-r ;“nt. .ii any aiii>-iin’ ..t 'n.-ut
wliieli he ninv deliver witliui three lutjiitOi
fiKin the passage ot ttii.-i ae(: Proviiieil fij>-
I her, tbrsi perrSon% coining witliin the |,r.i
I . ..V-. ..v,.,.. |.i.i : 1,1 I uc OI aucu SUSpeUSIOUj ail
receipt*^ot anv export duty Herea^t.‘r laid on the j chased since tlu 1st day of January l'^t?2, ' whoreiu;, in the' opinion of the Ctuigreas, the
n«VHl 8*^orrs. I in whi«-h »««« the said land, slaves, cotton . public safety rejuire« the suspension of said
value of any cotton, tobacco, and
which shall be exported fr>'m the
LUrUClttlC
States, and the net proceeds of th« import dutitfl
now laid, or so much fhere>-f
in which case t.he said
esoed I writ in the existing case of the invasion f»i
at the price actually’ paid for th« &«me by | the^e States by the armies of the United
to pay annually th« interact areli7rHhv"s7’"Tl'' -A , ■ j States; and whereas, the IVesident has asked
pledged: prnf>d,(,f, that th' duties now laid* f ' ^ v^due of all shares or int«>r- j for the snspension of the writ of habeas cor-
import-* are t>. r hr hereif i held in any bank, banking company or ■ pus, and infi>rmed Congress of conditions of
PHI n ■ -)roi, s’00 i association, cana!, navigation, importing, j public datiefer whicJi render the fiiiS{K?nsion
1- * - , I exjH.rtinir, insurance, manufacturinjr, tele-' ..f the writ ii itieatiurt }>rof>er for the public
ter b
in ctU!Mi., . 1 .
SK(f 7 Dj.. r
au'h"riz-d
«8 m:iy re ute»>barv
f the circii-
rea-tnnhl'* and
scc-
or cou-
S.—'etary i>f the T^ee^ary is
tToio f.me to time, aa tho
wants of the Trea-ury may rcq iire it, nH or
hypothecate for Treasary cotes ?iaid bonds, or aay
part thf-rerf, npon the best terms ho cau, so as to
meet appro, riations by Congress, and at the SHine
time refill."*!' an'1 ft-stri^'f 'h‘ tui ‘Unt
iation in Trea>ury notes withia
safe liniit‘«.
Sec. 8. The bonds r*jjthunz^d by tbe 6tb
tion of this act may ba either reinstered
pen bond.s, as the parties takine tbrm may elect;
and they may be exchanged tor «aoh other uuder
such regttlationa as the Sc'reiary of the Treasury
may prescribe. They shall be for S’lOO, and shall
together with the coupons thereto attached, bo in
such form and of such aathertication as the Sec
retary of the Treasury may prescribe; the interest
shall be payable half yearly on the first of Jan'y
and July in each year; the prinsipal shall be pay
able not leas than 80 years from their date.
8*0. 9. All call oertificatcB shall be fundable,
and shall be taxed in all respccts as is provided
Tor the Treasury notes into which they are con-
vettible'. If oon'^erted before the time fixed for
(axing the Tfeasury notes, such certificates shall
from that time bear interest upon only 66if cents
for every dollar promised upiiu their fat'e, and
shall be redeemable in new Treasury notes at
that rate; but after the passage of this «ut no call
oertifieates shall be issued until after tlie first day
of April, 18W.
Seo. 10. That If any bank of deposit shall lyve
its depositors the bonds authorized V*v tbe first
section nt fi-i’o -■
>rra|ih, exj^re
[•anio'. ;iii'l all
Old
ofevi-ry k *d.
5 ^r cent.
The value
other j'tinl
defence agauisi ’.nvasion and insurrection
now. fiu!iefoie,
I'ne (’••ngre-'S of the Confederate StAtea of
dry 'lock com-
k r.mi>:i'l'es
vVrieiiier iin-orp*ra»‘Ml .>1' n -t,
•• t 1 , America do enact. That during tbe pr#«ait
section shall l'^ taxed unoer this inv,u,ion .f the C.mfedniate States, the priv
th! o t of j ilege of the Writ of habeas corpus be, and
.;r, H 1 ir ‘ * f^.e>an,e is i.erei.v, «usi.end«d; butsucb sus-
enet Hpplyonfv to th; cases of per-
im^L VlnW 1"' \ nfietl*era,in the j sons arrested »r detnir'ied by order of the
ti'rT sa 0 o such })r.»perty, at the Pre^iident, Secretary of War, or the General
c„_ as^ssiuerit. ; Officer connnanding the Trans-.Mississippi
gold and j Military Department, by the authority and
under the control of tho President. It is
hereby declared that tlie purpose of Con
gress in tho ptLsfiagtt «f this ap.t ia t»> urovide
Hiore effectually for tho public aafoty by
ailver coin, gold dust, gold or silver bullion,
wkethcr held by tlnj banka or other corpo-
rutirma or iudividiiiils, 5 j»Hr riHiit.r and upon
all moneys held abroad, or ui>on the amount
.11 1 Ml i‘ t
seetion ot this act, in exchange for tl-eir deposits
wd specifying the same on the bonds by some
distinctive mark pr token, to ha agreed upon with
the Secretary ot the Treasury, then - tbe said de
positor shall be entitled to reoicv« *he amonnt of
•aid bonds in Treasury notes, boarinK no iatereat
and outstanding at the passage ot this act: /V«>-
pided, the said bond% arc presented before tne
privilege ot funding said aotes at par shall coiiso
as herein prescribed
8*0. II. That aV\ Treasury notes heretofore
issued of the denomination of ish^ll continue
to be reoeivable in payment of pu>.Iic dues, a?>
provided hy Uw, md fundable at par under th'’
provisions of t'ow »:». until the ot J'tly, 1864,
^t, and cntil the ft. -t October 1864, w^st of
the MisB.iM\ppi. river, buf after that t.»me they
of all bills of exchange, drawn therefor oii||suspending the
foreign countries, a tax of 5 per cent.; such " ” ’
tax upon money abroad to be assessed and
collected aco/jrding to the value thereof at
the place where the tax is paid.
II. Upon the amount of all solvent cre
dits, and of all bayk bills and all other pa
pers i.'^sued a* currency, exclusive of non
interest bearing Confederate treasury no es,
and not employed in a registered
tho income derived troiu which is a. , ♦
per cent.
Sec. 4. Upon j>rotits made in trade and
business, as follows:
I. On itll profits mad» by buying and sell
ing spiritous liquors, flour, wheat, tjorn, rice,
sugar, mohvsses or sirup, salt, bacon, pork,
bogs, beef or beet cattle, sheep, oats, bay,
fodder, raw hides, leather, horses, mules,
! bf>«>ts, shoes, cotton yarns, wool, woolen, cot
ton or mixed cloths, hats, wagons, harness,
coal, iron, steel or nails, at any time be
tween the 1-st of January 1863, and tiie 1st
of January 1865, 10 per cent., in addition
to the tax on such profits as income under
the “act to lay taxes for tho common defence,
and carry on the Government of the Con
federate States,” approved April 24, 1863.
II. On all profits made by buying and
selIingmoney,gold,silver, foreign exchange,
stocks, notes, debts, credits, or obligations
ol any kind, and any^ murchandize, proper-
following cases and no other.
I Of treason, or treasouablo efforts or
combinations U» subvert tbe government of
tbe Confederate States.
II. Of conspiracies to overthrow the gov-
erniiient, or conspiracies to resist the lawful
authority of tho Confederate States.
III. Of combining t# assist the enemy, or
of communicating intelligence to the enemy,
or ^'J'ing him aid and comfort.
IV. Of conspiracies, preparations and at
tempts to incite servile insurrection.
V. Of desertions or encouraging deser
tions, of harboring deserters, and of attempts
to avoid military service: Provided, That in
case of palpable wrong and oppression by
any subordinate officer upon any party who
does not legally .owe military service, his
superior officer shall grant prompt relief to
the oppressed party, and the subordinate
shall lie dismissed from office.
VI. Of spies and other emissaries of the
enemy.
VII. Of hohling correspondence or inter
course \vlth tho enemy, without necessity,
and without the permission of the Confede
rate States.
VIII. Of unlawful trading with the ene
my, and other offences against the laws of
the Confederate States, enacted to promote
theii success iu the war.
THE MIUTARY BILL.
Section 1. Tliat iVom and at\er the passage
of tbig act all white men, residents of the
Confederate States, between the ages of 17'
and 50, shall be in tiie military servipe of
the Confederate States for the war.
Sec. 2. That all the persons aforesaid, be
tween the ages ot 18 ajid 45, now in service,
shall l>e retained duriug the present war
with tho U. S., in tho same regiments, bat
talions and companies,to which they belong
at the passage of this act, with tbe sanie or-
gatiizatiou and officers, uuless regularly
transferred or discharged, in acc)rdance
with the laws and regulations for the gov
ernment of the army: l*rovided, that com
panies from one State, organized against
their consent, expressed at the time, with
regimeuts or battalions troin another State,
shall have the privilege of being transferred
to organizati#u» of troops, in the same arm
of the service, from the States in which said
compatiies wei^ raisei-U and tiie soldiers trom
one State, iu couipanies from another State,
shall be allowed, if they desire it, a transfer
to organizations from their own States, in
thtt same arm of the service.
Sec.'3.That at the expiration of six months
from the first day of Ajiril next, a bounty
of $luO in a six per cent. Government bond,
which the Secretary of the Trea.inry is here-
l?v authorized to issue, shall be paid to eve
rv non-commissi*.>ued ollioer, musician aiul
privaje who shall ilien be iu service, or in
the Iveut of his death previous to the period
of .uch payment, then to the porsou or per
sons who Would lj« entitled to receive by law
the arrearages of his pay, but no otia shall l»e
entitled to the Ixiunty herein provided who
shall at any time, during Uie {wriod of *ix
Ui.mth9 next after the said first day of April,
be alwent from his command without leave.
Sec. 4. That no person shall be relieved
from the of>eration 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
Ihj anv longer exempted by reason thereof:
Pronded, that no person, heretofore exemut-
e«l on account of religious opinions and who
has paid the tax le>ied to relieve him from
service, shall be required to render military
service under this act.
Sec 5 That all white male residents of
the Confederate States, between the ages of
17 and 18 and 45 and 50 years, shall enroll
theinselv«« at such times and places, and
under such regulations, as the‘President
may prescribe, the time allowed not being
less tfian 30 days for thoae ea^t, and 60 days
for those west of the Mississi(»pi river, and
any person who shall fail so to enroll him-
eelf, without a reasonable excuse therefor,
to be judged of by the President, shall be
placed in service in the field for the war, in
the same manner as though they were be
tween the ages of 18 and 45: Provided, that
the persona mentioned in this section shall
constitute a reserve for State defence and
detail duty, and shall not be required to
perform seVvico out of the State in which
th^ reside.
Sec. 6. That all persons required by the
mfa tiiia »ut tu eiiron ui^mseives,
may within 30 days after the passage there
of, east of the MisSissipju, and within 60
days, if west of said river, form themselves
into voluntary organizations of companies,
battalions or regimeuts, aud elect their own
officers; said t>rganizatioHS to contorm to the
existiiTg laws; and, having so organized, to
tender tlieir services as volunteers duriug
the war to th« President; aud if such organ
izations shall furnish proper muster rolls, as^
now organized, aud deposit a copy thereof
with the enrolling officer of their district,
which shall be equivalent to enrollmeiit,
they may be accepted as minute men for
serviee in such State, but in no event to be
taken out of it. Those who do not so volun
teer aud organize, shall enroll themselves as
before provided; aud may, by the President,
be required to assemble at convenient pla
ces of rendezvous, and be formed or organ
ized into companies, battalions and reg^i-
ments, under regulations to bo prescribed
by him; and shall have the rigUt to elect
their company and regimental olficers; and
all troops organized und*er this act for State
defence, 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 Presidetit, withoat
a aafficieot ezooee, to be judged of by him,
As-
As-
sable duties in tho departments or '.ui
herein mentioned.
Sec. 9. 'I’hat any Quai term-asler or
sistant Quarterma.ster, Coniinissary or
sistant (3oinmisi=iary, (other tiinn those serv
ing with bi’igades or roijiments in the titjld,)
or offi'ei‘S in th« Ordnance iJtTreaii, or -N ;ivy
Agents, or Provost Maiohal, or otfici-r in
the conscript service, who shall hereafter
employ or retain iu his empl(»vment any
person in any of their said depart!nent.s or
bureaus, or in any of tho duties mentioned
in the 8th section of this aot, in violation of
the provisions 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 eoiumander, upon
proof, by the oath of any credible person,
that any such officer'has violated this pro
vision, immediately to relieve such officer
from duty; and said cotnmaniers shall take
prompt measures to have him tried tor such
offence; and any commander-jis aforesai*!
failing ti^ perform the duties enjoined hy
this section, shall npon being duly convicted
thereof, be discharged from the servic**.
Sec. l->. That all laws granting exemp-
tiong from military service be, and the .-^ame
are, hl^reby repealed, and hereafter none
shiill be e.xemj>ted except the following:
1. AU who shall be iiela unfit for milita
ry service, under rules to be |>reHcribed by
the Secretary of W^ar.
2. The Vice President of the Confederate
States, the members and officers of Cdigress
and of the several State Legislatures, and
such other Oonfelerate atid State officers a.s
the President, or the Go’^ernor of the re-
s})ective States, may certify to be nece.ssarv
for the proper administration ot the C>u-
fu;lerate or State (Tovernments. as tbe case
may bo.
3. Everx'minister of religion authorized to
preach according to the rules of his diurch,
and wlio, at the pass.age of this act, shall be
reguL^rly employed in the discharge of iiis
ministerial duties; superintendents and phy
sicians of asylums for the ileaf and (lutnb
and blind and-of the insane; one editor tor
each newspaper being i»ublibhed at the time
of this act, »nd such employeetj as sail edi
tor may certify, on oath^ to be indi-^pcn;:ij)!e
Uj the publication of suidi news{>aper: tiie
public printer of the Confederate and State
Governments, and such journeymen print
ers as the said public printer shall certify,
on oath, tti be indispensable to perform the
public printing; one skilled apothecary in
each ap"»thecary store, who was doing busi
ness as such on'the lOth day of (K'tV 1''62,
and lijis continued said business, without
intermission, since tha*^ period; all pliysi-
cians over tho nge of 30 years, who now are,
and for the last 7 years have been, in tho
actual and regular practice of their profes
sion, but the term phyf.ician shall not in
clude dentists; aJUpivsidents and tcacliers
of colleges, theological f^minaries, acade
mies and schools, .who have been regularly
engaged as such for two years next before
the passage of this act: I'rovided, that the
benefit of this exemption, shall extend to
those teachers only whose schools are com
posed of 20 students or more. All superin-
teydents of public hospitals, established by
law before the passage of this act, aud such
physicians and nurses therein as such su
perintendents shall certify, on oath, to be
indispensable to the proper and efficient
management thereof.
4. There shall be exempt cue person as
owner or agriculturist on each farm or plan
tation upon which there are now. and were
on the 1st day of Jan’y last, 15 able bodied
field-hauds, between the i.ges of 10 and 50,
upon the following conditions:
1. This exemption shall only bo granted
ih cases iu which there is no white male
adult on the farm or plantation not liable to
military service, nor unless the person c.laiin-
ing the exemption was on the 1st day of
Jan’y 1864, either the owner and manager
or overseer of said plantation, but in no case
shall more than one person be exempted for
one farm or plantation.
2. Such person shall first execute a ?>ond,
paya*ble to the Ccmfederate States of Amer
ica, ill such form, and with such security,
and iu such penalty as the Secretary of War
may prescribe, conditioned that he will de
liver to the Government at some railroad
depot, or such other place or places as may ■
be deaiguated by the Secretary of War, ;
within 12 months next ensuing, 100 pounds j.
of bacon, or, at tho election of the Govern- ‘
ment, its equivalent in pork, aud 100 lbs. of
net beef (said beef to Iw delivered on foot,)
for each able-bodied slave on said farm or
plantation, within the above said ages, whe
ther said slaves in the field or not, which
said bacon or pork and beef shall be paid
for by the Government at the j>rices fixed
by the Commissioners of the State under the
impressment act: Provided, that when the
pereon Ihus exempted shall produce satis-'
factory evidence that it has been impossible j
for him, by tbe exercise of proper diligence, i
to furnish the amount of tneat tluis contract
1V|
■!i Hh.'ili ni.'t be di‘|,rive.j
terni'i bv Ve'.VSoli iiS uaviiji'
i'le.; the 1st iay >f Feb. lS*;i.
to. t!i(* foregoing fxeriiji
tbe Secretary of War, under the di-
rectiou of the Pre ident, mav e.xenipt or
tail ’ ■
fied
'ions oj ?ms exempti
of t'l . ii‘-!l'-tit t)
rir-.tiie'
1. Ill addition
tion
such other persons as he may he ^Kti*-
ought to be exempted on account ot
puhlic iieceHoity, and to iiisure the iiro.hjc-
tion t)f grain ani other provisionh tor th?i
army anl the families of soldiers. He tnav.
aU >, ;^rant exemptions or letaiis, on
t.Tuts as he niay prescriiu*. to such ..v»-r
.->et*'.i, farmers or j)ianters as he luuy be ^at
i.-itied will be tn >re useful to the conturv in
the pursuits of agriculture than :ti the mili
tary service: Provided, that such e«:eiri|iri..M
shall cease whenever the farmer, planter .tr
overseer shall fail diligently to ernnlfiy iri
giiod faitii, his.ovvn skill, caj>ital and labor
exclu.sJvely in the prodncti*n *f grain and
provisions, to be sold to the Government aricj
tiie laiiiiliet^ of KoldierK at price:* not exc>.‘wi-
ii»^ tho^e fixed at tho time tor like articitj*
bv the Commissioners of the State under
tiie impressment act.
5. The president, treasurer, auditor unj
superintendent of any railroad cotnpany eii-
gaged in transportation for the Governuient
and such officers and employees thereof
the president or superintendent shall certify
on oath to be indispensable to’the etHcieiit
Operation of stCid railroad: Provided, tliat
the number of persons so exempted bv this
act on an\' railroad shall not exceed one per
son for each mile of such n»ad in acnial u»e
for military transportation; and said exeinpu
shall be rejK»rted by name and description,
with the names of any who have let't the
employment of said company, *r who mar
cea.se to.bo indispensable.
6. That nt>thiiig lierein c>ntained shai!
be cotistrued as repealing the uct appruvej
April tbe I4th 1863, entitled an act to ex
empt contractor’s for carrying the mails
»he Confederate States, and the drivers
post coaches and hacks, front luilitury pcr-
vice; Provided, that all tiie exeniptioiis
granted under this act shall only continue
whilst tiie persons exempted are actually
engaged in their respective pursuits or oc-
cupatioiis.
Sec. 11. That the President be, and he is
hereby, anthorized to grant details, under
general rules and regulations to be issued
tVom the War Department, either of |*ersorii
Itetvieen 45 and 50 years of age, or from tbe
army in the field, iu all cases where, in
judgment, justice, equity and necessity re-
(iuire such details, and he may revoke such
orders of details whenever he thinks proper;
i’rovided, that the power herein granted to
tlie President to make details aiid exerap
tiorij. siiail not bo construed to fluthorizo the
exemj’tiou or detail of any contractor ti'C
turui.-?hing supplies of any kind to the Gov-
erntnent, by reason of saiil contract, unleis
the heatl or secretary of the department ui»
king such contract shall certify that tbe j»er
sonal services of such contractor are iudis-
pensalile to tbe eiiecution of said contract:
Provided further, that when any such con
tractor shall fail, diligently and faithfullv,
to pruce.ed with the execution «f such con
tract, his i?iemption or detail shall cease.
Sec. 12. That in appointing local boards
tv surgeons for the examination of persons
liable to military service, no member com
posing the same shall be apjH-unted from the
county or enrolling district in which thej
are required to make such examination.
Further Sapplles ifthool Booksi
OUit OWN «?PKbiiINa BOJK;
Our 3Wa First Ke-ider;
“ Pfun^ry Arithmolie;
* “ “ “ Grammar;
“ -' Eiemenlarj Qrammar;
“ Prinvr;
Bit‘ghk?i’8 L^T'u G^'ammar;
Ju?. r ObiTdd. E. J. >HALE A SONS.
THElliiTB PRIiHeR. T"
P'lVf - "~rth9T npv}y
FAVETTeVll,LE
Jiirrr^L insdri.^cb coiiPi!«T.
C’ip;!ai in Prenjium Not«s amounts to * $267,688 ifb
band and ofbsr assets, 5,077 36
Total, " f272,7»6 «1
i'ue CompMy hare paid all louses promptly, and
h^re nerer made an assessment on their premium notel.
TotAl letts^4 paid, S39,68‘i
Ornoass:
GEO. MoNElLL, President.
D. BAY, Vice President.
C. A. McMTLLAN, Seo’y.
DmaoTOKs;
T1-. .iry Lilly,
H. L. Myrover,
S. T. Hawlej,
Nstbau A. &t«Unian,
c R
James Kyle,
A. A. McKethan,
J. L>. WiUiama,
S. IV. TilUnghast.
W. N. Tilllnghast,
8. J. Hinsd^e,
Wm. McLauria,
T. 8. LatterlolL
A. W. Siidt
J. O. Csok,
Hon. J. G. ShApherd,
B. F. Brown, 1 ,
A. E. HaU, /
an C'llins and 0. C. McOrcmmea, Traveling Agents
'!ompany invi«« applioai.ioo^
V%T
n.
A -
Th© 3few Snail,
r«LORei) PHomfiiPBs,
AT
Vai«ortKlell*{i Oallery.
AHT. .
Wootiward’fi sikvlatr Camera*
|)iI0T0GKAPU8 can be kad at Vanor«Mi«U’s
L Gallery, Hay street, opposite Marble Yard, F»y-
cttcTille, N. C.; plain, retouched, eolered, in wai«r
colors, oil .-icd pssttle; from small to life sise. Aiobro-
lyves, Mcbvncotynce, and all other st^ea ef Pictures
ijt to the Art. Also, Gilt Frames, OiU Mould-
ins;, G“ tor Tery large pictures—aa large as 2® hy 88
uiii- '■>». Jord and Tassels for hanjring pietnres: Instru-
av«Tii.a. Steok. and Chemicals for sale low for cash. Lif*
site colored I'hoioccrapus mode from small pictures-
ed for, and leave an adequate supply for the ! wlfuld
subsistence or tfiose living on the said farm i ubariJ Jiatroaage bestowed on us heretoi'ore by
or plantation, the Secretary of War shall l people of Fayettevme and vieuilty.
VOL.
PHINTED MOB
myikiim
eiitorT
Price for the Semi-|
advance.
For thp We«iJy Onij
afivfince.
fe^f*ADVEitTia?
of IB linas for the
(••►cding piiblief*fiea.|
hulf av^uare («ipht
for each Hucce‘din J
qncpt«d to «t th;
tbey will he co:\t\nv
.\dvertiBe^u.nt ^,
»'rJ)Hflrueut
From a:i . tf r tn
irili be euten-d viitB
ibe p»p*r be s-'*'!
• ban ip f
Such of our c'd i
t-'T on fhia Hystem j
remilfiaoe?.
Attol
W ILL rittend thj
Cnmboriand,
ties. Prompt sttej
olainid entrusted te]
Oct. 17, 1}59.
•iKO. W.
lioie«ale
AND IMP^
Hardware ao«
HAF 81
July 2, IHGl.
J o
i^rocrr and
• FAY]
Jhu’y 10, 1863.
B O WOKTH.
WO]
CommiasloQ ai
VVlLl
Oct 10, i8i»a
TMON. J.
General CoiHmissI
45
Win
Prompt attentiJ
our handa CT
T. J. JOHNSON,
of PftyetteTill?!
jAu’y 8
2,500
Pereons haTiug
tbe highest Cash p
at the Morchant M
b;r al hia old 6taa
Nov. 6, 18ti2.
IA.M iirfci»k.red t
Uarn^us for Ai
f:ive good bargaini
ordcrp to me as tb
Bent ofi in quick d:
Goldstoii P. O., I
I
lb4. ^
U..I u-
190
BOXEB Yl
for on
May 28.
FayetteTiUe, or al
Fe^’y 1«, 1««4
IVau
ESTEitK ai
Bank Notca;
Gold and 31
jSorto Carol
W
County of
Town of Fu
Greeu-s^oro'
Coofeiert*t«
C'>upone of
“ of'
•• of (
Oct. I'A
Lead waft^
I>epar:u«ent,-
tiUea 1^1 t)l*a»4a
POWDKR'i^.
69-tf
T
Pall
B E Bubsfribo
any qoaxuitj
direot a commatatioa of the same, to the
extent of two-thirda thereof In grain or other
a M. YANOOaDBLL,
OIL iN
rr,ANNtifct8’ ai
i I-AMF
»oo
oomtort of oar
the county aud
Peas, Potatoes,
to be packed ii
the Army by I
loh, President
4i«love
IDESiaE td
Glc.yeB anc
be th*nkfaily
laB’y 11