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CHAP. VIII.-An Act to authorize the enlistment of additional seamen.
1861, Dec. 10.
The Congress of the Confederate States of America do enact, That Enlistment of the President be authorized to enlist for the war any additional number
or any additional number additional seamen
for the war. of seamen, not to exceed two thousand, that the exigencies of the naval"
Maximum. service, and the defence of the sea coast and of rivers and harbors may, in his judgment, render necessary.
APPROVED December 10, 1861. '
CHAP. IX.--An Act providing for the granting of bounty and furloughs to privates and
non-commissioned officers in the provisional army..
1861, Dec. 11.
ranted to twelve
The Congress of the Confederate States of America do enact, That Bounty granted á bounty of fifty dollars be, and the same is hereby, granted to all pri- to privates, musivates, musicians and non-commissioned officers in the provisional army, com
cians and non
In the provisional arwy, commissioned offiwho shall serve continuously for three years or for the war, to be paid cers. at the following times, to wit: To all now in the service for twelve Times of pas. months, to be paid at the time of volunteering or enlisting, for the next ment. two ensuing years subsequent to the expiration of their present term of service. To all now in the service for three years, or for the war, to be paid at the expiration of their first year's service. To all who may hereafter volunteer or enlist for three years or for the war, to be paid at the time of entry into service.
Sec. 2 And be it further enacted, That furloughs not exceeding Furloughs with sixty days, with transportation home and back, shall be granted to all transportation twelve months men now in the service, who shall, prior to the expiration grant
months men, of their present term of service, volunteer or enlist for the next two ensuing years subsequent to the expiration of their present term of service or for three years or the .war; said furloughs to be issued at such When to be times and in such numbers as the Secretary of War may deem most issued. compatible with the public interest; the length of each furlough being Length of furregulated with reference to the distance of each volunteer from his lough. home: Provided : That in lieu of a furlough, the commutation value in What may be money of the transportation herein above granted, shall be paid to each received in lieu of . private, musician or non-commissioned officer, who may elect to receive furlough. it, at such time as the furlough itself would otherwise be granted.
Sec. 3. This Act shall apply to all troops who have volunteered or To wbat troops enlisted for a term of twelve months or more in the service of any State, this act to apply. who are now in the service of the said State, and who may hereafter volunteer or enlist in the service of the Confederate States under the provisions of the present Act.
Sec. 4. And be it further enacted, That all troops re-volunteering or Re-organization re-enlisting shall, at the expiration of their present term of service. of troops re-volun
3teering or re-enhave the power to re-organize themselves into companies and elect their listin
meir listing at the excompany officers, and said companies shall have the power to organize piration of their themselves into battalions or regiments and elect their field officers; present term of and after the first election, all vacancies shall be filled by promotion se
“ Vacancies filled from the company, battalion or regiment in which such vacancies may by promotion. occur: Provided, That whenever a vacancy shall occur, whether by 'In the lowest promotion or otherwise, in the lowest grade of commissioned officers of grade of commis
sioned officers a company, said vacancy shall always be filled by election : And pro- filled
tion. vided further, That in the case of troops which have been regularly Officers of corenlisted into the service of any particular State prior to the formation tain Stato troops of the Confederacy, and which have by such State been turned over to cus
to turned over to the
burned over to C. S., appointed, the Confederate government, the officers shall not be elected, but ap- &c., as heretofore.
appointed and promoted in the same manner and by the same authority as they have heretofore been appointed and promoted.
APPROVED December 11, 1861.
1861, Dec. 12.
Chap. X.-An Act to divide the State of Tennessee into three Judicial Districts.
Tennessee divid- The Congress of the Confederate States of America do enact, That ed into three judi- the State of Tenessee shall constitute three judicial districts, to be cial districts.
denominated the eastern, middle and western districts, the territorial boundaries in which shall be the same as those designated by the laws of the United States, before the separation of said State from the
Union. One district Sec. 2. There shall be, as heretofore, one district judge for the whole judge for the State, whose duty it shall be to hold two terms of his court every whole State.
e pro y ear, in each of said divisions or districts, at the times and places preterms in each dis- scribed by law at the time the State withdrew from the United States. trict.
Sec. 3. It shall be the duty of the President of the Confederate Marshal and States to annoint a marshal
States to appoint a marshal and attorney for each of said districts. attorney for each district.
APPROVED December 12, 1861.
1861, Dec. 18.
Chap. XI.-- An Act to provide for the payment of the carriers of the electoral votes of
the respective States of the Confederacy.
Mileage and pay The Congress of the Confederate States af America do enact, That allowed carriers of mileage, at the rate of ten cents a mile and eight dollars per diem, to electoral votes,
be computed for the number of days actually required by the ordinary routes of travel to and from the capitals of the respective States to the capital of the Confederacy, be, and are hereby, allowed to the carriers of the electoral votes to the seat of government.
APPROVED December 18, 1861.
1861, Deo. 18.
CHAP. XII.-An Act providing for the transfer of certain appropriations.
Transfer of cer- The Congress of the Confederate States of America do enact, That tain appropris- all sums remaining unexpended out of the appropriations made by the tions.
following acts, to-wit: First, “An act making appropriations for the
support of the regular army of the Confederate States of America, for 1861, March 11. twelve months, and for other purposes," approved March eleventh,
eighteen hundred and sixty-one; Second, “An act making appropriations in addition to those already made for the military service of the Confederate States of America, for the fiscal year ending the eighteenth
day of February, one thousand eight hundred and sixty-two," approved 1861, May 21. May twenty-first, eighteen hundred and sixty-one, be, and the same are
hereby, ordered to be transferred for distribution and expenditure in the manner provided in the second section of an act entitled “ An act
making appropriations for the public defence," approved on the twenty182!, Aug. 21. first day of August, eighteen hundred and sixty-one.
APPROVED December 18, 1861.
1861, Dec. 18.
CHAP. XIII.-An Act to establish the date from which the commissions of certain staff
officers shall take effect.
The Congress of the Confederate States of America do enact, That Rank and pay all surgons, assistant surgeons, quartermasters, commissaries and assistant of surgeons, quar. quartermasters and commissaries, appointed and commissioned in the
commissaries who provisional army, and who may have commenced their service before commencer service receiving their commissions, shall be entitled to take rank and receive before receiving pay from the date when they actually cemmenced to perform their re- meir comme sion spective duties, with troops in the service of the Confederacy.
APPROVED December 18, 1861. .
Chap. XIV.-An Act further suplementary to an act to authorize the issue of treasury
notes, and to provide a roar (.X for their redemption.
1861, Dec. 19.
The Congress of the Confederate States of America do enact, That Payment to the the Secretary of the Treasury is hereby authorized to pay over to the banks of advances several banks, which have made advances to the government, in antici
Tot in antic, made by them to
the government. pation of the issue of treasury notes, a sufficient amount, not exceeding ten millions of dollars, for the principal, of treasury notes to pay the principal and interest due upon the said advance, according to the engagements made with them.
SEC. 2. The time fixed by the said act, to which this act is further Time for maksupplementary, for making assessments, is hereby extended to the firsting assessments.
delivery and return day of January next; and the time for the completion and delivery
ery of lists. of the lists is extended to the first day of February next; and the time
Secretary of the for the return of the said lists to the Chief Collector is extended to Treasi the first day of March next; and in cases where the time thus fixed make further exshall be found insufficient, the Secretary of the Treasury shall have tension,
Act 1861, Aug. power to make further extension as circumstances may require.
19.3 4." Sec. 3. The cash on hand, or on deposit in bank, or elsewhere, men- Cish on hand or tioned in the fourth section of said act, is hereby declared to be subject on deposit, subject
et interact investors by to assessment and
le money au mterest, or investea by taxation. individuals in the purchase of bills, notes, and other securities for Securities for money shall be deemed to include securities for money belonging money b longing
to 203-residents, to non-residents, and such securities shall be returned, and the taxa thereon paid by any agent or trustee having the same in possession Agent or trustce or under his control. The term "merchandize" shall be construed to pay the tax.
The term "merto include merchandize belonging to any non-resident, and the
le cbandise,' bois property shall be returned, and the tax paid by any person having the construed. same in possession as agent, attorney, or consignee: Proviled, That Row the worl3 the words “ money at interest,” as used in the act to which this actiom
C terest," to be conis an amendment, shall be so construed as to include all notes, or other strued. evidences of debt, bearing interest without reference to the considera- Agricultural tion of the same. The exception allowed by the twentieth section for prode
from tax only agricultural products shall be construed to embrace such products only when in the band when in the hands of the producer, or held for his account. But no of the producer (1 tax shall be assessed or levied on any money at interest when the note, belu for his ue. bond, bill or other security taken for its payment shall be worthless No tax on notes, from the insolvency and total inability to pay of the payor or obligor, or bonds, &c, when person liable to make such payment; and all securities for money taxable Payer or obligor is
* insolvent. under this act shall be assessed according to their value, and the assessor Securities for shall have the same power to ascertain the value of such securities as money to be usthe law confers upon him with respect to other property.
sessed accordin: Sec. 4. That an amount of money not exceeding twenty-five thousand “ Appropriation to
, to their value. dollars, shall be, and the same is hereby, appropriated, out of any money the Chiei State Tax
"money at in
Collectors to pay in the treasury not otherwise appropriated, to be disbursed under the salaries of clerks, onthority of the Secreta office bire, &c.
S, authority of the Secretary of the Treasury, to the Chief State Tax
Collectors, for such expenses as shall be actually incurred for salaries of clerks, office hire, stationery and incidental charges, but the books and printing required shall be at the expense of the department, and subject
to is approval. Lien for sax to SEC. 5. The lien for the tax shall attach from the date of the az attach from date sessment, and shall follow the same into every State of this Confederacy of assessment Property re- and
re- and in case any person shall attempt to remove any property which may
and in nose, rowed liable to be liable to tax, beyond the jurisdiction of the State, in which the tax tax may be dis- is payable, without payment of the tax, the collector of the district trained and sold.
14. may distrain upon and sell the same, in the same manner as is provided
in cases where default is made in the payment of the tax. Collection of the Sec. 6. On the report of any Chief Collector, that any county, town tox may be sus
ties or district, or any part thereof, is occupid by the public enemy, or has &c., occupied by been so occupied as to occasion destruction of crops or property, the the public enemy. Secretary of the Treasury may suspend the collection of the tax in such
region until the same can be reported to Congress and its action had
thereon. Appointment of Sec. 7. In case any of the Confederate States shall undertake to pay district colectors the tax to be collected within its limits, before the time at which the may be suspended
e 99. District Collectors shall enter upon the discharge of their duties, the sumes the payment Secretary of the Treasury may suspend the appointment of such col. of the tax, m lectors, and may direct the Chief Collector to appoint assessors, and to
And the Chief Collector may ap-tilke P
- take proper measures for the making and perfecting the returns, assesgpoint assessors, ments and lists required by law; and the returns, assessments and lists and provide for so made shall have the same legal validity, to all intents and purposes, the making of re- :e tums, &c.
Te as if made according to the provisions of the act to which this act is
supplementary. Tax lists to con: SEC. 8. That tax lists already given, varying from the provisions of forn to this Act. his Act of this act, shall be corrected so as to conform thereto.
APPROVED December 19, 1861.
1861, Doc. 19.
CHAP. XV.-An Act for the recruiting service of the provisional army of the Confede
Recruiting and The Congress of the Confederate States of America do enact, That enlisting dien for the Secretary of War be, and he is hereby, authorized to adopt measures companies reduced
and dig for recruiting and enlisting men for companies in service for the war, or onarges.
three years, which, by the casua ties of the service, have been reduced
by death and discharges. Company com- Sec. 2. And be it further enacted, That the Secretary of War be,
trioned officers and he is hereby, authorized to detail the company commissioned officers this duty.
for for the above duty, in such numbers and at such times as, in his
opinion, will best comport with the public service; the officers thus appointed to enlist and recruit for their respective companies.
APPROVED December 19, 1861.
co bo detailed for
1861, Dec. 21. Chap. XVI.- An Act to determine the number of members the State of Kentucky shall be
entitled to have in the Ilouse of Representatives of the Congress of the Confederate States, and in relation to the election and returns thereof.
liumber of mem. The Congress of the Confederate States of America do enact, That bors Kontucky en- the State of Keninokosh
the State of Kentucky shall be entitled to have in the House of Repre. tiled to in llouse of Espresentatives.sentatives of the Congress of the Confederate States, twelve members.
Sec. 2. These members shall be elected in the manner, at the time, Election, &c., of and at the places which have been, or may hereafter be, prescribed by members. the Legislature of the State, subject to the provisions of the Constitution of the Confederate States. Sec. 3. The persons elected shall be certified by the Governor. Governor to cer
tify the person APPROVED December 21, 1861.
1861, Dec. 23.
CRAP. XVII.- An Act in relation to taxes on property which has been, or which is liable
to be sequestered as the property of alien enemies.
The Congress of the Confederate States of America do enact, as fol- Receivers to pay lows: That it shall be the duty of the Receivers under the sequestration taxes n property act, to pay all taxes upon property of alien enemies, which is liable of alien enom108. therefor, within their respective districts, out of any funds in their hands as receivers, said payment to be charged to the account of the property upon which the tax has been paid : Provided, however, If it Proviso. appear to any Receiver that such property, in any case, is not worth more than the taxes for which it is liable, he shall report the facts to the Secretary of the Treasury, whose duty it shall be to instruct the Receiver whether he shall pay the taxes or allow the property to be sold for the taxes.
Sec. 2. That the Receivers be authorized to sell by order of court, Sale of sequ 'sand in such manner, and upon such terms, as the court may prescribe, tered property to
raise money for any property within their respective districts, which has been seques
been beques this purpose. tered, or which is liable thereto, for the purpose of raising money for the payment of the taxes aforesaid.
Sec. 3. That whenever a Receiver has not funds in hand, over and when receiver above what is necessary for other expenditures, sufficient to pay said may give to coltaxes, and cannot obtain the same by sale as aforesaid, within the time Secto
foresaid within the tima lector certificate of
amount of taxes fixed for the payment of said taxes, he is hereby authorized to give, to due on the properthe tax collector charged with the collection of the taxes, a certificate of ty of alien onomies. the amount due, and he shall specify therein the property upon which
unnon which What to be fpe
fied in the certifthe same is due; and the Secretary of the Treasury shall pay the cate." amount so certified to be due, and shall cause the same to be charged to Secretary of the sequestration fund. But the giving of the certificate shall be subject Treasury to pay
the amount sod to the same condition precedent as provided in regard to payment in the cbargu samne to first section of this act.
gequestration SEC. 4. That the Secretary of the Treasury be authorized to make fund....
Certificato sub. agreements with the several States, counties, cities and towns for the ject to condition postponement of the collection of taxes for which the property of alien precedent. enemies sequestered, or liable to be; and in case any one or more of the Postponement of
the collection of States, counties, cities or towns consent to the same, he is hereby ta
axes on the seempowered to issue certificates for the amount due, bearing interest at questerod property the rate of six per cent. per annum, which shall bind the government to of alion enemice.
Certificatos for pay the same, and which, when paid, shall be charged to the sequestra- the ar
he amount due. tion fund.
When paint Sec. 5. That whenever the property of an alien enemy sequestered, charged to sequesor liable thereto, has been, or shall hereafter be, sold for taxes, the "
onnin Secretary of the Treasury is hereby authorized, with the assent of the the sequostered] State in which the property has been sold, to redeem the same by the property of alien payment of the sum or sums required to be paid by citizens in such chemies case, or by the issue of certificates therefor, as hereinbefore provided, should he deem it advisable, and in all such cases, such property shall go into the hands of the Receiver for the district in which the same is
. Receiver to tak
suric m Wah LRC sim 1 and account fuz situate, and be held and accounted for in the same mancer as other the same.
nemies sold for ince.