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Sequestration, (continued.)

Shawnees. Seo Senecas and Shawnees.
may issue for costs,.....

... 264 Ships. See Vessels.
the cost to be deducted from the priocipal

as to States keeping ships of war in time of
sum due,.............
..........................................264?

ponce. ....
duty of receivers to ascertain and collect the Sick and Wounded,
debts due to alien enemies, and institute

appointment of clerk to take charge of and
proceerings to sequestrate the same;

distribute articles for the..................... 179
nature of proceedings..............

264 place for the safe-keeping, &c., of the articles, 170
writ of garbishmont; service of the writ,... 264 Sinking Fund,
answer of the defendant; what to set forth, 264 established,......

............ 43
citation to issue to claimaut,...........

264 Slavery,
order of publication, ................ ......... 264 negro slavery rocognized and protected, in
claimant failing to appear, his claim barred, 264 the territories,...
issue to try the claim,.............................. 264 Slaver,
proceedings under the act of Aug. 30, 1961,

introduction of, prohibited..................
to conform to the act of Feb. 15, 1862,... 264 provision in Constitution relative to their
judgments under said act................

escaping from State to State,................ 20
debtors who fail or refuse to give informa-

where slave is in veptor, &c., his master may
tion of their indebtedness, to pay the costs

obtain patent for his invention,.............. 148
* of proceedings against them,............264-265 how testimony perpetuated in cases of slaves
when execution may be awarded against

abducted or harbored by the enemy,
them for the whole amount of the debt,

captured Degro slaves belonging to certain
interest and costs............

hostile Indians to be delivered to Super-
in other cases execution stayed, except for

intendent of Indian Affairs, west of Ar-
interest,.. ...........
265 kansas,...............................

278
receivers may prosecute sui's, judgmente,

notice by superintendent to the head
&c., in the name of the Confederate

cbief of the tribe................... . 278
States after decree of sequestration,....... 265

delivery of the negroes to the head
Confederate States may be introduced as a

chief; how long to be held,............. 278
party in suits, &c.,...

....... 265

superintendent to make out record of
execution in such cases to issue for costs

the names, ages, &c., and report same
and interest only,................................

263

to Commissioner of Indian Affairs,.. 278
clairas of attorneys, agents or trustees of Soldiers,
alien enemies, for fees or commissions on

not to be quartered in houses without con-
the funds in their hands, may be allowed

sent of owner, .....

16
by the court, .........................................

when discbarged soldier en titled to mileage, 189
rate of interest to be paid by debtors......... 265 pay and allowances due deceased soldiers... 275
judgment or decree for the same rate......... 265 to whom paid, ................

276
judgment or decree to be no lien on property, 265 payment to be made by the paymaster upon
execution may be awarded in vacation

the pay roll made out and certified by the
where debtor is fraudulently concealing

captain or commanding officer,...... ........

276
or disposing of bis effects............. ..... 265 South Carolina, . -
process and proceedings where the name of

certain military expenditures made by, to be
an aliep enemy, or the names of the mem-

audited and paid, ............
bers of a partnership of alien enemies

advancement to, on account of her claims
are unknown,...... ................. 265-266

against the Confederate States, ............... 280
proper name may be inserted in the record - 3 Special Service. See Local Defence.
when ascertained...................

enlistmentof men for temporary and special
receivers inay administer oaths,................ 266

service on western waterg; officers; rank;
bonds and treasury notes receivable in pay-

pay and allowances,.......
ment of debts due to alien enemies and

Speech,
for property sold,............................. 206, 266 freedom of, secured..
fees of clerks and marshals....................... 266 Staff Departmenta,
appointment of clerk of the board of com.

organization of, for the army,.........39-39, 61-62
missioners; salary,.......

266 rank and pay of the officers.....38–39, 49, 61-62
salaries of clerk and commissioners charged

President to appoint the staff officers......... 39
to confiscation fund,............

assignment of officers to staff duty............. 115
appointment of commissioners to tako ex-

civilians may be appointed as staff offi-
amination of witnesses,

cers............................

.....................................171, 209
oaths to witnesses and subpænas,

Stafi Officers,
penalty and process against defaulting wit-

rank and pay........................... 38-39, 49, 61-62
Dege,..........
286' President to appoint, .............

39
fees of witnesses and commissioners.......... 266 assigoment of, to staff duty,........
settlements of receivers to embrace all mat-

civilians may be appointed 98 staff officers;
ters ready for settlement; items of ac-

their rank and pay,.........................171-209
count to be specific, ............................ 266 aids-de-camp for President's personal staff, 188
judgments entered under the act of Aug. 30,

date from which the commissions of certain
1861, inconsistent with tho act of Feb. 15,

staff officers shall take effect................. 225
1862, sball be set aside or amended........ 266 staff of major and brigadier generals ap-
provisions of said act conflicting with the

pointed to the command of troops in Mis-
last mentioned act, repealed,................. 266 souri,............

243
Service,

State, Assistant Secretary of,
length of service of United States naval

appointment,.............

42
officers. received into the service of the

duties, .............
Confederate States; how computed........ 74 . compensation.............. ........ ....., 42, 53

........ 163

....... 266

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ased............

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.........................229-

..................... 76, 163

State Department,

Subsistence Department. See Commissary Gene-
established, ..

.... 29 rai's Department.
appointment of Secretary of State ; his Sugar,
duties.......

............29-30 export of, exeept through seaports of the
compensation, ............

Confederate States, prohibited,.............. 170
clerks in,..........

............30, 52
messenger, .................

for infringement of patents,..
clerical force may be increase

may be maintained on copies of bonds of
laborers...........

clerks and marsbals, ............................ 156
disbursiog clerk for the department, ......... 113

for recovery of property of alien enemies;
Stare Penitentiary. See Penitentiary.

form of actiou............................... 202, 263
Stare, Secretary of

in equity not to be maintained where plain
appointment,..............

..............

and adequate remedy may be bad at law, 77
duties, ............

amount recoverable in suits or bonds, &c.,
compensation,...............

for penalties or for breach of covenant,... 60
0.1h of office,......

upon joint bills, bonds, notes or obligations,
to keep and preserve the laws and have the

may be brought against any one or more
& que published.............

of the parties,

............ 77
to kecp aud afix the great seal of the Con-
federate States..........

30 Supersedeas. See Appeal, Writ of Error and Su-
to cause a seal to be made for his department,

persedcas.
feeg of office........

30 Supplies,
may appoint an assistant secretary,............

provision for the care of supplies for the
may increase clerical force in his department,

sick and wounded, .........

................... 170
may employ laborers,....

reception and forwarding of private contri-
States,

butions for the army,.....

............ 209
euch to have a republican furm of govern. preme Court. See Courts.
ment,.......... ...

.............

provision in Constitution res peeting, ......... 19
to be protected against foreign invasion and

when and where to be held,................... 75, 168
domestic violence,...............................

adjourument of, until a quorum be con-
canavi be sued, ..............

vened,..............

....................... 75
powersnot delegated nor prohibited, reserved,

in case of failure to hold court, process,
prohibited from exercise of certain powers, 16-17 } pleadings and proceedings continged,...75–76
privileges and immunities of citizens.......... 20 writs and process,
full faith and credit to be given to acts,...... 20 seal of the court,...

..................76-77
admission of other States; provision re-

laws of tbe several States to be the rule of
specting.............

decision in, where they apply,.............. 77
meinbers of legislatures of, to be bound by

power to issue writs of injunction, scire
oath to support Constitution,..................

fucias and habeas corpus, .......
judges in, to be bound by Constitution and

contempis of court; how punished,...........
Laws, &C., .............

writs of error or appeal allowed the accused
when inhabitants of Territories may form

in criminal cases,...............................*
States,...................

when to give judgment or pronounce sen-
admission of Texas, ................................

... 44

tence, and appoint the time and place of
of Virginia, ............

.... 104

execution..........
of North Carolina.......

.... 118 writs of error allowed to, in civil cases,...
of Teppessee,.......

..119 appointment of clerk; oath; bond; fees....
of Arkansas,..

120

damages allowed on affirmance of judg-
of Missouri, ...........

ment or decree, ............
of Kentucky,...................

222 in what cases appeals allowed to,..............
may make payments into the treasury in an-

transcript of proceedings, ........................
ticipation of direct tax,....

Do new evidence to be received.................
each State to constitute a tax diviziun,........ 178 appeals subject to the rules prescribed in
payment by State of taxes assessed against

cases of writs of error, .
ber citizeby,.........

............. 183 appeals or writs of error to, from existing
auditing of claimp3 of, against the Confede-

judgments or decrees.............
rate government,

to make rules for the dispatch of causes.....
indemnity to, against loss, on account of

proceedings in cases in which the judges
the transfer by them to the Confederate

are equally divided in opinion,.........
States of funds belonging to Indian tribes

original jurisdiction,................................
or wou bors thereof,.....

............. 283

exclusive jurisdiction...............................
State Troops,

trial of issues in fact shall be by jury,.....

power to issue writs of prohibition and
bounty and furlough allowed to, who re-en-

mandamus to the district courts...............
list in the service of the Confoderate

in what cases writs of error allowed to,
States,....

........256-257

from the final judgments or decrees of
Statuter,

the highest courts of the States ; under
of England made prior to July 4, 1776, to

wbat regulations and with what effect,.... 84
govern in the judicial districts in certain

what errors to be assigned,.......................
Indian territories,....
...............................

transfer of causes pending in the supreme
Stay Lave,

court of the United States upon appeal or
Btate stay laws not to govern in the collec-

writ of error to the supreme court of the
tion of debts or choses in action due to

Confederate States, ....
alien enennies, ..........

.... 263 if not transferred within twelve months, the
Storekeeper.. See Military Storekeepers,

judgment of the court below aflirmed, .... 85

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Supreme Court, (continued.)

bond given for appeal, &c., to remain in

force, ........................... ...................... 85
transcript of records privted in the.supreme

court of the United States may be filed... 85
certain upexecuted judgments, &c., of te

supreme court of the United States to be

carried into effect by the district courts.... 86
writs of error or appeal to, from judgments

rendered in causes pending in the courts
of the United States at tbe time of the

secession of the several States.............. 86-87
Surgeon General,

bis rank,........

pay, ...........
Surgeons,

their rank,......
pay,..........................
auditing of claims of,..............................

241
appointment of, in the provisional army, for

the hospitals,....
Syrup,

export of, except through sea-ports of the

Confederate States, probibited, ..............

181

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...............39. 49

...... 181

............ 176

181

170

Taxes,

181

.......... 118

Taxes, (continued.)
time allowed persons in the military ser-
vice.................

............ 160
Collector to render account of charges of

sale and pay surplus into the treasu-
ry, ...........

................. 180
all deeds for real estate sold to be made by

the collector of the district or his suc-

cessor in office, ..............................180-181
see for the deed; for whose use, ..... ......... 181
commissions allowed collector, ............... 181
compensation of assessors,
when assessor to make out list of real
estate for assessment,...

181
accounts at the treasury of all moneys re-

ceived, ........................
chief collectors to procure details of the tax

and classify the same......
collectors chargeable with interest on mo-
neys retained, ..........

181
collectors to give boni; oath, .................. 181
to sign receipts id duplicate for tax; how

disposed of,........
moneys collected to be forwarded to chief

collector, and disposed of as directed by

the Secretary of the Treasury,.............. 181
chief collector to make report thereof,....... 181
taxes assesed to be a statutory lien,.......... 181
property of collectors bound by statutory

lien for taxes received.........................
regulations by Secretary of Treasury to

give effect to this act, and instructions as

to details......
correction of errors in assessments............ 182
construction of certain words and phrases,

182, 225
capital stock and real estate of corporations.

When stock in hands of individuals ex-

empt from tax,............. ..................... 182
on payment by any State of taxes assessed

against her tizens, authority of collec-

tors in such State to cease.........
extension of time for making assessments,

delivery and return of lists,............
Secretary of Treasury may make further
extension........

...............

225
cash on hand or on deposit subject to as-

sessment and taxation,....................... 225
securities for inoney belonging to non-resi-
dents taxed,..............

225
agent or trustee to pay the tax.....

225
agricultural products exempted from tax

only when in the hands of the producer
or held for his account, .........

225
no tax on notes, bonds, &c., when payer or
obligor is insolvent,.........

225
securities for money to be assessed accord-
ing to their value............

225
lien for tax to attach from date of aseess-
ment,......

226
property removed liable to tax may be dis-
trained and sold, ....

226
collection of the tax may be suspended in

counties, &c, occupird by the public

enemy,.........
appointment of district collectors suspend-

ed when State assumes the payment of

the tax,............................................. 226
chief collector may appoint assessors and

provide for the making of returns, &c.,... 226
tax Jists to copform to act of Dec. 19, 1861, 226
receivers to pay taxes on property of alien

enemies, ....
sale of sequestered property to raise money

for this purpose,..

178

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direct; how to be apportioned.............!1, 14, 17
Secretary of the Treasury to collect in

formation as to the value of property,
&c., in the States, with a view to direct

taxation, ...........
States may make payment into the treasury
in anticipation of the tax,... ......

118
war tax for the redemption of treasury

notes issued under the act of August 19,

1861..................................................
taxable property,.........

......... 177-1
property exempted from taxation,
collectors and assessors of tax to be ap-

pointed, .........
bond and security required of chief collector;

oath of office,..........
written lists of taxable property to be ex-

hibited,.............
when officer to make the list,......................
penalty for false or fraudulent list,............
party liable to d uble tax on failure to de-

lirer list at the proper time,................... 178
lists to be made in reference to value, &c.,

of property on the 1st of October, 1861,.. 179
when to be delivered to tax collector,... ...... 179
appeals from assessments and for reduction

of double tax,.
tax collector to furnish tbe chief collector

with list of assessments and amount of
tax, ........

....... .............. 179
chief collector to collate the same and for-

ward to the Secretary of the Treasury,... 179
when tax to be collected,......... .........
collectors to give notice, .........

179
distress for taxes,....
property exempted from distress, ..........
sale of real estate,.....
deed to purchaser,......
when property not divisible, the whole to

be sold,...................
surplus of sales to be deposited in the treas-

ury for the use of the owner,..................
when the collector to purchase the property,
sale not to take place if taxes paid before
property actnally sold........

180
right of redemption,......

180

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...... 226

227

227

279

227

227

............... 106

.............

31

nent,..............................

107

........ 15

Taxes, (continued.)

Tonnage,
when receiver may givo to collector cer ifi-

as to States laying duty on,.................... 17
cate of amount taxes due on the property

laws imposing discriminatiog duties on, re-
of alien enemies................

pealed...............................
what to be specified in the certificate.......... 2.7 Transfer of Funds,
Secretary of the Treasury to pay the

fum tbe Quartermaster's to the Ordnance
amount and charge same to sequestration

Department, ...................................... 258
fund.................................................. 227

227 Secretary of the Treasury authorized to
postponement of the collection of taxes on

transfer funds into the bands of any for-
the sequestered property of alien enemies, 227 eigo banker,
certücates for the amount due,................. Transportation,
when paid, cbarged to sequestration fund,...

granted to twelve months' men in service
redemption of the sequestered property of

re-volunteering or re-enlisting....... ........
alien enemies sold for taxes.........

to recruits,............................................ 245
receiver to take and account for such proper

to officers and privates detailed to recruit
ty............

....227-228
for companies,.....

. .. 254
Telegraph Lines,

? Treason,
materials for the construction of admitted

how defined and punished...
free of daty,......................................53-54

person not to be convicted of, upless, &c.,... 20
President authorized to take the control of, 106 .. attainder of, not to work forfeiture...........
to appoint agents to supervise communica-

Treasurer
tions........

appointment, ...............
when the President may take possession,... 106

salary,................

.................
to issue instructions to the agents and ope-

duties, .....
rators of the lines,.............................. 100

clerks and messengers in his bureau ; their

salaries,.....
may employ the operators as agents of the
government,..........

107 appointment of assistant treasurer; duties;
compensation of agents to be paid out of

salary, ..........
the treasury........

assistant treasurer to perform the duties of
• communications in cypber and enigmatical

treasurer of the midt at New Orleans...... 57
communications, ....

.........

authorized to draw ehecks or warrants on
extension and connection of lines, ...........

the banks on account of deposit of money
oath required of officers..........

under the loan of February 28, 1861....... 108
communications toucbing military opera-

clerks, cutters and trimmers allowed in bu-
tions, ........

107

reau of treasurer.................... ......... 259
party sending subject to indictment, fine

Treasury,
and imprisonment,..

how money drawn from,.......
compensation to agents of telegraph compa-

President authorized to borrow, on the
nies charged by the President with spe-

credit of the Confenerate States, a suni
cial duties, .........

124 not exceeding $15,000,000; how to be ap-
Tender,

plied, ........

certificates of stock or bonds for the
only gold and silver coin to be legal.........

amount borrowed.........
Tennessee,

coupens to be attached to the bonds is-
admission into the Confederacy,.

sued, .......
divided into three judicial districts, ...........

boods or stock may be paid on giving
one district judge for the whole State; to

notice..............
bold two terms in each district,....

when the interest to cease.............
marshal and attorney for each district, ......

form and amount of the certificates of
Territories. See Arizona.

stock and bonds; certificates assigia-
pew territory may be acquired...........

able..........
Congress to prescribe government for its in-

report of the Secretary of Treasury to
habitants,....... ................

Congress, .....
when they may form States, ........

duty on cotton pledged to the payment
negro slavery to be recognized and pro-

of the loan. .............
tected in,...........

interest coupons receivable in payment
Texas,

of the duty.....................................
exempted from the operation of the tariff

when duty to cease..................
laws,

sinking fund established,
admission into the Confederacy...............

President to cause treasury notes to be
act exempting from the operation of the

issued, not exceeding, at any time,
tariff laws, repealed, ...........

$1,000,000-under act of March 9, 1861...
revenue laws not to be enforced against,.....

when to be paid and redeemed,...........
divided into two judicial districts...............

preparation and signing of the notes,..
judge and marshal for western district, ......

accounts to be kept of notes issued,
terms of court, ...................

redeemned and cancelled, .................
judge, attorney and marsbal for the district

to be issued in payment of warrants in
of Texas, assigned to the eastern district

favor of public creditors.................
of said State,......

money may be borrowed on the credit
Tiile of Nobility,

of the notes.............
not to be granted by the Confederate States

notes transferable by assignment,........
or any State,

receivable in payment of all dues, ex-
Tobacco,

cept the export duty on cotton.........
export of, except through the sea-ports of } public officers to take receipts or treas-
the Confederate States, prohibited, ......... 170.

ury notes from the holders............

Ons bed,............

**............. 161

177

**.. 191

Treasury, (continued.)

{ Treasury, (continued.)
entries to be kept of treasury notes re-

denomination,......

177
ceived in payment of pablic dues, and

may be sold for specie, military and
the character thereof,............ ......... 55

naval stores, &c.,......
Secretary of the Treasury to make

holders of notes may demand bonds in
rules as to the custody, disposal, &c.,

exchange, ................. ................ 17
of the notes and the accounts and

when privilege of funding to cease,..... 177
returns of such receipts, .................

issue of certificates of inscribed stock in
payment of the notes, ..........

lieu of coupon bonds, ...............
other treasury notes may be issued in

arrangements for the transmission of
lieu of those paid and redeemed,......

funds, .........

..................................... 208
forging or counterfeiting of treasury

additional amount of $50,000,000 of treas-
note,..........................................

ury notes authorized to be issued under
making or engraving plates to be used

&ct of December 24, 1861...................... 231
in forging or courterfeiting such notes, 56 Secretary of the Treasury may issue further
penalty for forging or counterfeiting any

bonds to be exchanged for treasury notes,
certificate of stock or bond, or coupon

bonds reconvertible into notes, ........... 231
issued under the act of Feb. 28, 1861,... 56

bonds and notes subject to the provis-
Secretary of the Treasury authorized to issue

ions of the act of Aug. 19, 1861,...... 231
$30,000,000 in bonds, under the act of

reimbursement out of money in the treas.
May 16, 1861; when payable and rate of

ury to the credit of the Post-Office De-
interest, .......

117

partment for amounts received of post-
sale of bonds for specie, military

masters and paid over by the Postiaster
stores, &c. .........

General,...........

............ 249-250
Secretary to report his transactions to

how the sum reimbursed to be held and
Congress, ........

distributed,....
denomination of bonds,...

117 Ireasury, Assistant Secretary of the,
Secretary of the Treasury may issue treas-

appointment..................
ury notes, without interest, in lieu of

duties, ....... ......
bonds, to the amount of $20,000,000,...... 117} salary,............
denomination, ......

......... 117 į Treasury Department,
the notes receivable in payment of debts

establisbed,.............
or taxes, except, &C.......................... 117 officers in,.........................................30-32, 66
exchange of notes for bonds,'............ 117) seal for................................................
when the privilege of funding to cease, 117 probibition on the officere; penalty,..........
other notes may be issued in lieu of

clerks; may be distributed among the
notes redeemed,..........

117

bareaus,
treasury notes given in exchange for

messengers,
bonds that are funded.. ..................... 117 clerical force may be increased,..............
faith of the Confederate States pledged

laborers,.......
for the payment of the interest and

disbursing clerk for the department, ........
redemption of the stock and notes,... 117 clerks in office of Second Auditor may be
payment to be made out of any money

distributed among the other bureaus of
in the treasury,............................ 118

the department,.......

151
penalties, &c., of tho act of March 9,

organization of the clerical force in the de-
1861, authorizing the issue of potes,

partment, ............

259
considered as a part of this act,...... 118

in the bureau of the Secretary,........... 259
States may make payments into the trtas-

of the Comptroller,..

259
ury in anticipation of the direct tax,...... 118

of the Treasurer, ........................

259
debts due to individuals, &o., of the United

of the Register............

259
States, may be paid into the treasury,.. .. 151

of the First Auditor,..................... 259
treasurer's certificate; certificate to bear

of the Second Auditor,...................

259
interest; when redeemable, and in

of the War Tax, ........................... 259
wbat, ..............

................ 151 clerks may be employed on trial; transfera-
moneys heretofore paid into the registries

ble from one bureau to another ;, subject
and receivers of the United States courts,

to rules,............
to be withdrawn and deposited in the

cutters and trimmers allowed in bureau of
treasury, .......... ..................168-169}

the Treasurer, ...........

259
bonds to be issued in lieu of the moneys

salaries of clerkę.........

253
withdrawa,

............ 169

of cutters and trimmers,
when and to whom the bonds made 1 of messengers... ........

...........52, 259
payable, ........... .................... 169 disbursing clerk; additional salary allowed
moneys heretofore deposited, remaining

hin,.............

...............116, 259
undisposed of, likewise transferred to Treasary Notes, Bonds, etc. See Treasury.
the treasury and to be replaced by

officers to be appointed to assist in prepar-
bonde,.......

169
ing and sigping, .........

.............. 167
Secretary of the Treasury authorized to issue

treasury notes receivable in payment of
treasury potes as the public necessities may

postage stamps and stamped envelopes,... 200
require, under the act of Aug. 19, 1861, 177 receivable in payment of debts due to alien
receivable in payment of war tax, pub-

enemies and for property sold under se.
lic dues, &o................................... 177

questration act,...

...............206, 206
bonds to be issued for the purpose of

$300,000 in treasury notes to be issued to
funding of said notes, and making

the State of Florid&. ........................... 210
exchange, &0., to the amount of

receivable in payment of postage or ou do.
$100,000,000............

......... 1777
posit for advanced payment,.....

228

.**...... 259

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