Marshal, by him

gelf or deputy, or

order.

SEC. 5. It shall be the duty of the marshal of the district, in which other discreet per- any alien enemy or person offending against the provisions of this act, son, to execute the shall be apprehended, who by the President of the Confederate States, or by order of any court, judge or justice, as aforesaid, shall be required to depart, [or] to be removed as aforesaid, to execute such order by himself or deputy, or other discreet person, and for such execution the Warrant for such marshal shall have the warrant of the President, or the court or judge, as the case may be.

execution.

APPROVED August 8, 1861.

August 8, 1861.

President autho

CHAP. XX.-An Act further to provide for the public defence.

The Congress of the Confederate States of America do enact, That rized to employ the in order to provide additional forces to repel invasion, maintain the militia, military and naval forces, rightful possession of the Confederate States of America, and to secure and to ask for and the independence of the Confederate States, the President be, and he is accept volunteers. hereby, authorized to employ the militia, military and naval forces of the

To be organized

Confederate States of America, and to ask for and accept the services of any number of volunteers, not exceeding four hundred thousand, who may offer their services, either as cavalry, mounted riflemen, artillery, or infantry, in such proportions of these several arms as he may deem expedient, to serve for a period of not less than twelve months, nor more than three years after they shall be mustered into service, unless sooner discharged.

SEC. 2. That whenever the militia or volunteers are called and reunder the act of ceived into the service of the Confederate States, under the provisions March 6, 1861. of this act, they shall be organized under the act of the sixth of March, one thousand eight hundred and sixty-one, entitled "An act to provide Pay and allow for the public defence," with the same pay and allowances of said act, ances and time of and the same time for the service of the militia.

service.

act.

Construction of

SEC. 3. Nothing in this act shall be construed to extend to, or in any wise to alter any act heretofore passed, authorizing the President to receive troops offered directly to the Confederate States for the war, or for any less time.

APPROVED August 8, 1861.

August 14, 1861. CHAP. XXI.—An Act to provide for the appointment of surgeons and assistant surgeons for hospitals.

Surgeons and The Congress of the Confederate States of America do enact, That assistant surgeons the President be and he is hereby authorized to appoint in the provisional in the provisional army for the hos- army as many surgeons and assistant surgeons for the various hospitals pitals. of the Confederacy, as may be necessary.

APPROVED August 14, 1861.

August 16, 1861. CHAP. XXII.-An Act to amend the law in relation to the export of tobacco, and

other commodities.

Art of May 21, The Congress of the Confederate States of America do enact, That 1861, prohi iting the act passed at the present session entitled "An Act to extend the except, &c., to take provisions of an act entitled 'An act to prohibit the exportation of cotton immediate effect. from the Confederate States except through the seaports of said States,

export of cotton.

and to punish persons offending therein,'" approved May twenty-one, Anno Domini, one thousand eight hundred and sixty-one, shall go into effect immediately after the approval of this act.

APPROVED August 16, 1861.

CHAP. XXIII.-An Act to authorize the issue of treasury notes, and to provide a uar tax for their redemption.

August 19, 1861.

ized to issue trea

The Congress of the Confederate States of America do enact, That Secretary of the the Secretary of the Treasury be and he is hereby authorized, from time Treasury authorto time, as the public necessities may require, to issue treasury notes, sury notes, as the payable to bearer at the expiration of six months after the ratification public neccesities of a treaty of peace between the Confederate States and the United may require. States, the said notes to be of any denomination not less than five dollars, and to be re-issuable at pleasure until the same are payable; but the whole issue outstanding at one time, including the amount issued under former acts, shall not exceed one hundred millions of dollars; the said notes shall be receivable in payment of the war tax hereinafter provided, and of all other public dues except the export duty on cotton, and shall also be received in payment of the subscriptions of the net proceeds of sales of raw produce and manufactured articles.

in

Receivable payment of war x, public dues,

&c.

said notes, and of

Denomination.

SEC. 2. That for the purpose of funding the said notes, and of making Bonds to be isexchange for the proceeds of the sale of raw produce and manufactured sued for the purarticles, or for the purchase of specie or military stores, the Secretary of of funding the Treasury, with the assent of the President, is authorized to issue making exchange, bonds, payable not more than twenty years after date, and bearing a &c. rate of interest not exceeding eight per centum per annum, until they become payable, the interest to be paid semi-annually; the said bonds not to exceed, in the whole, one hundred millions of dollars, and to be deemed a substitute for thirty millions of the bonds authorized to be issued by the act approved May sixteenth, eighteen hundred and sixty- Act of 1861, May one; and this act is to be deemed a revocation of the authority to issue 16, ch. 24. p. 117. the said thirty millions. The said bonds shall not be issued in less sums than one hundred dollars, nor in fractional parts of a hundred, except when the subscription is less than one hundred dollars, the said bonds may be issued in sums of fifty dollars. They may be sold for specie, May be sold, &c. military and naval stores, or for the proceeds of raw produce and manufactured articles, in the same manner as is provided by the act aforesaid; and whenever subscriptions of the same have been or shall be made payable at a particular date, the Secretary of the Treasury shall have power to extend the time of sales until such date as he shall see fit to indicate. SEC. 3. The holders of the said treasury notes may, at any time, Bonds in exdemand in exchange for them bonds of the Confederate States, according change for treasury to such regulations as may be made by the Secretary of the Treasury. But whenever the Secretary of the Treasury shall advertise that he will pay off any portion of the said treasury notes, then the privilege of When privileg funding, as to such notes, shall cease, unless there shall be a failure to of funding to pay the same in specie on presentation.

notes.

clase.

SEC. 4. That for the special purpose of paying the principal and in- War tax. terest of the public debt, and of supporting the government, a war tax shall be assessed and levied, of fifty cents upon each one hundred dollars

in value, of the following property in the Confederate States, namely: Taxable property. real estate of all kinds; slaves; merchandize; bank stocks; railroad and other corporation stocks; money at interest, or invested by individuals in the purchase of bills, notes, and other securities for money,

below a certain

except the bonds of the Confederate States of America, and cash on hand or on deposit in bank or elsewhere; cattle, horses and mules; gold watches, gold and silver plate, pianos and pleasure carriages: Provided, Taxable property however, That when the taxable property herein above enumerated, of of head of a fami y, any head of a family, is of value less than five hundred dollars, such value, exempted. taxable property shall be exempt from taxation under this act: And Also property of provided, further, That the property of colleges and schools, and of colleges, schools, charitable or religious corporations or associations, actually used for the Public lands and purposes for which such colleges, schools, corporations or associations property owned by were created, shall be exempt from taxation under this act: And proa State for public vided, further, That all public lands and all property owned by a State for public purposes, be exempt from taxation.

&e.

purposes, likewise

exempted.

vision.

Chief collector for

tricts.

Each State to SEC. 5. That for the purpose of ascertaining all property included in constitute a tax di- the above classes, and the value thereof, and the person chargeable with the tax, each State shall constitute a tax division, over which shall be each division. To appointed one chief collector, who shall be charged with the duty of divide the State in- dividing the State into a convenient number of collection districts, subtool.ection dis-ject to the revisal of the Secretary of the Treasury. The said collector By whom apshall be appointed by the President, and shall hold his office for one pointed. Term of year, and receive a salary of two thousand dollars. He shall give bond office. Salary. with sureties to discharge the duties of his office in such amount as may Bond. be prescribed by the Secretary of the Treasury, and shall take oath faithfully to discharge the duties of his office, and to support and defend To appoint tax the Constitution. The said chief collector shall, with the approbation collector for each of the Secretary of the Treasury, appoint a tax collector for each collecAssessment, when tion district, whose duty it shall be to cause an assessment to be made

Oath of office.

district.

to be made.

Their duties.

on or before the first day of November next, of all the taxable property in his district, included in each of the above mentioned classes of property, and the persons then owning or in possession thereof; and in Tax collectors to order thereto, the said tax collectors may appoint assessors, who shall proceed through every part of their respective districts, and, after public notice, shall require all persons owning, possessing, or having the care and management of any property liable to the tax aforesaid, to deliver written lists of the same, which shall be made in such manner as may be required by the chief collector, and as far as practicable, conformable to those which may be required for the same purpose under the authority of the respective States; and the said assessors are authorized to enter into and upon, all and singular, the premises for the purposes required by this act.

Written lists of

SEC. 6. If any person shall not be prepared to exhibit a written list taxable property when required, and shall consent to disclose the particulars of taxable to be exhibited property owned or possessed by him, or under his care and management, When officer to then it shall be the duty of the officer to make the list, which, being distinctly read and consented to, shall be received as the list of such person.

make the list.

Penalty for false SEC. 7. That if any person shall deliver or disclose to any collector or or fraudulent list. assessor appointed in pursuance of this act and requiring a list as aforesaid, any false or fraudulent list, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person so offending shall be fined in a sum not exceeding five hundred dollars, to be recovered in any court of competent jurisdiction.

Party liable to double tax on failure to deliver list

SEC. 8. Any person who shall fail to deliver to the collector or assessor a list of his taxable property at the time prescribed by him, shall be at the proper time. liable to a double tax upon all his taxable property; the same to be assessed by the collector or assessor, and to be collected in the same manner and by the same process as is herein provided as to the single

tax.

SEC. 9. The lists shall be made in reference to the value and situation Lists to be made in reference to va

When to be deli

assessinents and for

reduction of double

tax.
Tax collectors to

collector list of as

Chief collector to

collate the same and forward to the

When tax to be collected.

sessed.

of the property, on the first day of October next, and shall be made out, lue &c., of propercompleted, and be delivered into the hands of each of the tax collectors ty on the 1st Octoon the first day of December next; and upon the receipt thereof, each ber, 1861. tax collector may, for twenty-one days next ensuing the said first Decem- vered to tax colber, hear and determine all appeals from the said assessments, as well as lector. applications for the reduction of a double tax, when such tax may have Appeals from asbeen incurred to a single tax, which determination shall be final. SEC. 10. The several tax collectors shall, on or before the first day of February ensuing, furnish to the chief collector of the State in which his district is situated, a correct and accurate list of all the assessments furnish to the chief made upon each person in his district, and of the amount of tax to be sessments and of paid by such person, specifying each object of taxation; and the said the amount of tax. chief collector shall collate the same in proper form, and forward the collated list to the Secretary of the Treasury. SEC. 11. The said several collectors shall, on the first day of May Secretary of the next, proceed to collect from every person liable for the said tax, the Treasury. amounts severally due and owing, and he shall previously give notice for twenty days in one newspaper, if any be published in his district, Qollectors to give and by notifications in at least four public places in each township, ward notice. or precinct within his district, of the time and place at which he will receive the said tax; and on failure to pay the same, it shall be the duty Proceedings by of the collector, within twenty days after the first day of May aforesaid, distress on failure by himself or his deputies, to proceed to collect the said taxes by dis- to pay the taxes astress and sale of the goods, chattels or effects of the persons delinquent. And in case of such distress, it shall be the duty of the officer charged with the collection to make, or cause to be made, an account of the goods or chattels which may be distrained, a copy of which, signed by the officer making such distress, shall be left with the owner or possessor of such goods, chattels or effects, or at his or her dwelling, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to be publicly advertised or posted up at two public places nearest to the residence of the person whose property shall be distrained, or at the court-house of the same county, if not more than ten miles distant, which notice shall specify the articles distrained, and the time and place proposed for the sale thereof, which time shall not be less than ten days from the date of such notification, and the place proposed for the sale not more than five miles distant from the place of making such distress: Provided, That in any case of distress for the payment of the taxes aforesaid, the goods, chattels or effects so distrained, shall and may be restored to the owner or possessor, if, prior to the sale thereof, payment, or tender thereof, shall be made to the proper officer charged with the collection, of the full amount demanded, together with such fee for levying, and such sum for the necessary and reasonable expense of removing and keeping the goods, chattels or effects so distrained, as may be allowed in like cases by the laws or practice of the State wherein the distress shall have been made; but in case of non-payment or tender as aforesaid, the said offcers shall proceed to sell the said goods, chattels or effects at public auction, and shall and may retain from the proceeds of such sale, the amount demandable for the use of the Confederate States, with the necessary and reasonable expenses of distress and sale, and a commission of five per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels or effects shall have been distrained: Provided, That it shall not be lawful to make distress Property exemptof the tools or implements of a trade or profession, beasts of the plough, ed from distress. and farming utensils necessary for the cultivation of improved lands,

Proviso.

Sale of real estale for taxes.

the treasury of the

the owner.

arms, or such household furniture or apparel as may be necessary for a family.

SEC. 12. That if the tax assessed on any real estate shall remain unpaid on the first day of June next, the tax collector of the district wherein the same is situated shall, on the first Monday in July thereafter, proceed to sell the same, or a sufficiency thereof, at public outery, to the highest bidder, to pay said taxes, together with twenty per centum on the amount of said taxes and costs of sale, said sale to be at the courthouse deor of the county or parish wherein said real estate is situated; and if there shall be more than one county or parish in a district, the said tax collector is authorized to appoint deputies to make such sales in his name as he cannot attend to himself, and for all lands so sold by said Deed to purchaser. deputies, the deeds as hereinafter provided for shall be executed by said collector, and such sales so made shall be valid, whether the real estate Where property so sold shall be assessed in the name of the true owner or not. But in Lot divisible, the all cases where the property shall not be divisible so as to enable the colwhole to be sold. lector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs, charges and commissions, shall be paid to the owner of the property, or his legal representatives, or if he or they cannot be found, Surplus of sales or refuse to receive the same, then such surplus shall be deposited in the to be deposited in treasury of the Confederate States, to be there held for the use of the C. S. for the use of owner or his legal representatives, until he or they shall make application therefor to the Secretary of the Treasury, who, upon such application, shall, by warrant on the treasury, cause the same to be paid to the When the collec- applicant. And if the property offered for sale as aforesaid cannot be for to purchase the sold for the amount of the tax due thereon, with the said additional Property for the C. S. twenty per centum thereto, the collector shall purchase the same in behalf of the Confederate States for the amount aforesaid: Provided, Sale not to take That the owner or superintendent of the property aforesaid, before the ce it taxes paid same shall have been actually sold, shall be allowed to pay the amount Before proper y ac- of the tax thereon, with an addition of ten per centum on the same, on tually sold. the payment of which the sale of the said property shall not take place: Provided, also, That the owners, their heirs, executors or administrators, Right of redemp- or any person on their behalf, shall have liberty to redeem any lands and other real property sold as aforesaid, within two years from the time of sale, upon payment to the collector for the use of the purchaser, his heirs or assignees, of the amount paid by such purchaser, with interest for the same at the rate of twenty per centum per annum, and no deed shall be given in pursuance of such sale until the time of redemption Timo allowed shall have expired: Provided, further, That when the owner of any persons in the mili- land, or other real property sold for taxes under the provisions of this act, shall be in the military service of the Confederate States, before and at the time said sales shall have been made, the said owner shall have the privilege of redeeming the said property at any time within two Collector to ren- years after the close of his term of service. And the collector shall render er account of a distinct account of the charges incurred in offering and advertising for harges of sale, sale such property, and shall pay into the treasury the surplus, if any there be, of the aforesaid addition of twenty per centum, or ten per centum, as the case may be, after defraying the charges. And in every case of the sale of real estate, which shall be made under the authority of this act for the assessment and collection of direct taxes by the collectors or marshals respectively, or their lawful deputies respectively, or All deeds for by any other person or persons, the deeds for the estate so sold shall be real estate sold, to te made by the col- Prepared, made, executed, and proved or acknowledged, at the time and ector of the dis- times prescribed in this act by the collectors, respectively, within whose

tary service of the C. S.

and pay surplus into treasury.