The western Democrat. [volume], April 26, 1864, Image 4

About The western Democrat. [volume] (Charlotte, N.C.) 1852-1870

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WESTJEKJN DEMOCEAT, CHAELOTTE, N, O
ACTS AND RESOLUTIONS
' Passed. at the Fourth Session of the First Con
. yrcss 18G3, 1864.
No. 1
An act to amend so much of section eleven of the Tax
Law as requires one-tenth of the sweet potatoes pro
duced this year to be paid to the Government.
The Congress of the Confederate States of America
do enact, That so much of sec. 11 of "An act to lay
taxes for the common defence, and carry on the Gov
ernment of the Confederate States," approved April
24th, 18G3, as requires farmers and planters to pay
one-tenth of the sweet potatoes produced in the pre
sent year to the Confederate Government, be so amend
ed as to authorize the producers of sweet potatoes in
the year 1863, to make commutation by payment of the
money value of the tithe thereof, instead of payment
in kind, at rates to be fixed by the commissioners un
der the impressment act.
Approved, Dec. 28, 1863.
No. -a
An Act authorizing the tax in kind on bacon to be com
muted by collection of salt pork as an equivalent.
The Congress of the Confederate States of America
do enact. That Assistant Quartermasters and other
agents engaged in the collection of tax in kind may be
authorized, under orders and regulations made by the
Secretary of War, to demand and receive, in commuta
tion for the tax in kind on bacon, an equivalent there
for in salt pork.
Approved, Dec 28 1863.
No. 3.
An .Act to prevent the enlistment or enrolment of sub
stitutes in the military service of the Confederate
States.
The Congress of the Confederate States of America
do enact, That no person liable to military service shall
hereafter be permitted or allowed to furnish a substitute
"for such service, nor shall any suhstitnte be received,
enlisted or enrolled in the military service of the Con
federate States.
Approved, Dec. 28. 1863.
No. 4.
Joint Resolution in relation to the Public Printing.
Resolved, by the Congress of the Confederate States
of America. That, in lieu ofllie compensation now al
lowed by law to the public printer, he shall receive, tin-J
til otherwise provided, for all printing ordered by eith
er House of Congress, such compensation as the Joint
Committee on Printing of the two Houses may deter
mine to be e-iuitable.
Approved, -Ian 5, 18G4.
No. 5.
An Art to put an end to the exemption from military
service of thy.se who have heretofore furnished sub
stitutes. Whereas, in the present circumstances of 'he coun
try, it requires the aid of all who are able to bear arms:
The Congress of the Confederate States of Atyertea
do enact, That no person shall be exempted from mili
tary service by reason of his having furnished a substi
tute: but this "ict shall not be so construed as to affect
.H-rsons who, though not liable to render military ser
vice, have, nevertheless, furnished substitutes.
Approved, Jan 5, "1864.
No. 6
An Act-providing for tilling vacancies of Delegates to
Congress in certain Indian nations.
The Congress of the Confederate States of America
do enact, That whenever, by any cause, a vacancy shall
oiTjir in the representation of any Indian nation enti
tled to a delegate in the Confederate Congress, the same
shall be filled by special election, after thirty days' no
tice of said election, to be held and conducted accord
ing to the provisions of au act of Congress, entitled
"An Act to provide certain regulations for holding elec
tions for delegates to the Congress of the Contederate
States in certain Indian nations," approved M:iy 1,
1 S !.'!: said uotice to be given by the Governor or prin
cipal chief of such natiou according to the uual mode
of giving notices by such nation or nations.
Seil!. That this act take effect and be in force from
.'whI after its passage.
Approved, Jan 0, 18G4.
. . iNo
An act to continue in force an act entitled "An net to
provide for the compensation of certain pei&ous
therein named," approved May I, ISt'.Ji.
The Congress of the Confederate States of America
do enact, That the act entitled "An act to provide for
the compensation of certain persons therein named,"
approved .May 1st, 1863, which, by if a own limitation,
would expire on the 1st January: 1864, be, and the
tame is hereby continued in force until the 1st of Jan
uary. lfc65. Approved Jan. 6, 1864.
No. 8
An act to authorize the appointment of a Third Audi
tor of the Treasury.
The congress of the Confederate States of America
do enact, That there shall be appointed by the Presi
dent, by and with the advice and consent ot the Senate,
an Auditor ol the Treasury tor the Post Office Depart
ment, who ahull be styled the Third Auditor, and who
shall be charged with all the duties connected with
the Post office Department which the First Auditor is
now required to perform, who shall receive for his ser
vices a salary of $3000 per annum.
Approved January 8, 1864.
No. 9
Joint Resolution of thanks to Gen. Robert E. Lee, and
to the officers and soldiers under his commaud.
Whereas, The campaigns of the brave and gallant
armies covering the capital of the Confederate States
during the two successive years of 1862 and 1863, un
der the leadership and command cf General Robert K.
Lee, have been crowned with glorious results, defeat
ing greatly superior forces massed by the enemy for
the conquest of these States, repelling the invaders
with immense losses, and twice transferring the battle
fields from our own country to that of the enemy: And
w hereas, the masterly and glorious achievements, ren
dering forever memorable the fields cf the "Seven days
Of Great Rattles," which raised the seige of Richmond,
as well as those of Cedar Rim, Second Manassas, Har
per's Ferry, Boonsboro, Sharpsburg, Shepherdstown,
Fredericksburg, Winchester. Gettysburg, and Chancel
lorsville, command the admiration and gratitude of
our country: And whereas, these and other illustrious
services rendered by this able commander since the
commencement of our war of independence, have es
pecially endeared him to the hearts of his countrymen,
and have imposed on Congress the grateful duty of
giving expression to their feelings: therefore
Resolved, by the congress of the Confederate States
of America, That the thanks of congress are due. and
are tendered to Gen Robert E Lee, and to the officers
and soldiers of the Confederate armies under his com
mand, for the great and signal victories they have won
over the vast hpxts of the enemy, and for the inestima
ble services they have rendered in defence of the lib
ert3' and independence of our country.
Resolved, That the President he requested to com- j
municate these resolutions to Gen Robert K Lee, and !
to the officers and soldiers herein designated
Approved January 8, I8G4. i
No. 10 i
.An act to authorize the cancellation of certain Confed- j
erate States Bonds, and the substitution of others I
-for them. j
The congress of the Confederate States of America j
do enact, That the Secretary of the Treasury be, and j
he is hereby authorized, upon the receipt of satisfac- I
tory evidence, that eight per centum bonds issued b '
himn.upon the requisitions of the Secretary of the Navy,
dated October 18th and 27th, 1862. for one million of
dollars each, have been cancelled abroad, to substitute !
and deliver to the Secretary of the Navy an equal nuni- 1
ber of bonds of like character. I
Approved January 9, 1864. I
No. 11
-An Act to continue in force the provisions of an act
therein named. ;
The congress of the Confederate States of A m erica :
do enact, That the provisions of an act entitled "An
act to increase the pay of certain officers and employees
of the Legislative and Executive Departments," ap
proved October 13, 1862, be and the same are hereby,
continued in force until otherwise ordered by Cougress.
Approved Jan 13, 1864. 17-4L
IVOTICE,
The firm of WILLI A HIS, GATES k CO., is this day
(Jan. 1st, IBS')' dissolved by mutual consent. All
persons interested will call and close their accounts
with either of the undersigned.
WILLIAMS,
SAXDEBS.
V,
January 12, 1So4
1JLAXK DEEDS, Warrants, Ejectments, iVc,
for sale at tfm Office.
AN ACT TO REDUCE THE CURRENCY,
andto authorize a new issue of Note and Bonds.
1. The Congress of the Confederate States of
America do enact, That the holders of all treasury
notes above the . denomination of five dollars, not
bearing interest, shall be allowed until the 1st day
of April, 1864 east of the Mississippi river, and un
til the 1st day of July, 1864, west of the Mississ
ippi river, to fund the same, and until the periods
and at the daces stated, the holders of all such
T..1.. rf n I . . r . . 1 1 1"
treasury notes shall be allowed to fund the same in ' United States, bearing tne rare oi .meresl uecmeu j pas.-ago - a, au u uuuu uunrctcu tua
registered bonds, payable twenty years after their on their face payable on the 1st of Jan jary in each first of June next, or as soon after as practicable,
da?es. bearing interest at the rate of four per cent, and every year. X tenS1 f West. n
per annum, payable on the 1st day of January and 14. That the Secretary of the Treasury be and M.ss.ss ppi river. The additional taxes on income
2. The Secretary of the Treasuary is hereby au- j th government should require it, to pay the demand
thorized to issue the bonds required for funding of any public creditor whose debt may be contract
provided for in the preceding section, and until the ! ed after the passage of tins act, willing to receive
bonds can be prepared he may issue certificates to j the same in a certificate of indebtedness to be is
answer the purpose, Such bonds and certificates I sued by said Secretary in such form as he may
shall be receivable without interstin payment of all ; deem proper, payable two years after the ratifica
government dues payable in the year 1864, except j tion of a treaty of peace with the U. States, bearing
export and import duties. interest at the rate of six percent per annum, pay-
3. That all Treasury notes ot the denomination
of one hundred dollars not bearing ljiterest, which
shall not be presented for funding under the provis
ions of the first section of this act, shall, from and
after the first day of April, 1864. east of the Miss
issippi river, and the first day of July. 1864, west
of the Mississippi river, cease to be receivable in
the payment of public dues, and said notes if not so
presented at that time, shall, in addition to the tax
of t hirty-three and one third cents imposed :n the
4th section of this act, be subject to a tax of ten per
cent, a month until so presented. which taxes shall at
tach to said notes wherever circulated, and shall be
deduoted from the face of said notes whenever pre
sented for payment or for funding, and said notes
shall not be exchangeable for the new issue of
Treasury notes provided for in this act.
4. That on all said Treasury notes not funded or
used in payment of taxes at the dates and places
prescribed in the 1st section of this act, there shall
be levied at said dales and places a tax of thirty
throe and one third cents for every dollar promised
on the face of said notes. Said tax shall attach to
said notes wherever circulated, and shall be collec
ted bv deducting the same &t the Treasury, its de
positories, and by the tax collectors, and by all Gov- j
eminent officers receiving the same, whenever pre
sented for payment, or for funding, or in payment
of Government dues, or for postage, or in exchange
for new notes as hereafter provided; and said Trea
sury notes shall be fundable in bonds as provided in
the first section of this act until the 1st day of Jan
uary. 1865, at the rate of sixty-six and two-third
cents on the dollar.
And it shall be the duty of the Secretary of the
Treasury at any time between the 1st April east,
ad the 1st July, 1864, west of the Mississippi river,
and the 1st January, 1865, to xubstitiito and ex
change new treasury notes for the same, at the rate
of sixty-six and two-thirds cents on the dollar, pro
vided that notes of the denomination of one. hundred
dollars shall not be entitled to the privileges of said
exchange; provided, further, that the right to fund
any of said treasury notes after 1st day of January,
1865, is hereby taken away; and provided, further,
that upon all such treasury notes which may remain
out-standing on the 1st January, 1865, and which
may not be exchanged for new treasury notes as
herein provided, a tax of one hundred per cent, is
hereby imposed.
5. That after the 1st day of April next all author
ity heretofore given to the Secretary of the Treas
ury to issue treasury notes shall be and is hereby
revoked : Provided, the Secretary of the Tresury
may, after that time, issue'new treasury notes, in
such forms as he may prescribe, payable two years
after the ratification of a treaty of peace with the
United States; said new issues to be receivable in
payment of all public dues except export and. im
port duties, and to be issued in exchange for old
notes, at the rate of two dollars of the new for three
dollars of the old issues, whether said old notes bo
surrendered for exchange by the holders thereof," or
be received into the treasury under the provisions
of this act; and tin1 holders of the ne,w- notes or of
tho old notes, except those of the denomination of
one hundred dollars, after they are reduced to sixty-six
and two thirds cents on the dollar, by the
tax aforesaid, may convert the same into call certi
ficates, bearing interest at the rate of four percent.
h t annum, and payable two years after the ratifi
cation of a treaty of peace with the United States,
unless sooner converted into new notes.
6. That to pay tho expenses of tho Government
not otherwise provided for, the Secretary, of the
Treasury is hereby authorized to issue six per cent,
bonds, to an amount not exceeding five hundred
millions of dollars, the principal and interest
whereof shall be free from taxation, and for the
payment of the interest thereon, the entire nett re
ceipts of tiny export duty hereafter laid on the value
of all cotton, tobacco, and na.val stores, which shall
be exported from the Confederate States., and the
nett proceeds of the import duties now laid, or so
much thereof as may be necessaiy to pay annually
the interest, are hereby specially pledged, provided
that the duties now laid upon imports and hereby
pledged shall hereafter bo paid in specie, or in ster
ling exchange, or in the coupons of said bonds.
7. That the Secretary of the Treasury is herebj'
authorized, from time to time, as the wants of the
treasury may require it, to sell or hypothecate,
for treasury notes said bonds or any part thereof
upon the best terms he can, so as to meet appro
priations by Congress, and at the same time reduce
and restrict the amount of the circulation in treasu
ry notes within reasonable and safe limits.
8. Thv bonds authorized by the 6th section of this,
act may be either registered or coupon bends, us the
parties taking them may elect and they may be ex
changed tor each other under such regulations as
the Secretary of the Treasury may prescribe. They
shall be for one hundred dollars, or sonie multiple
of one hundred dollars, and shall, together with the
coupons thereto attached, ho in such form and of
such authentication a the Secretary of the Treas
ury may prescribe. The interest shall be payable
half yearly, on the 1st of January and July iu each i
year the principal shall be payable not loss than j
thirty years from their date. j
9. All call certificates shall he fundable, and shall j
be taxed iu all respects, as is providi-d for the Trea-
sury notes, into which they are convertible. If not j
converted before the time fixed for taxing the Trea- ,
sury notes, such certificates shall, from that time, '
bear interest upon only sixty-six and two third-!
cents for every dollar promised upon their.face, and I
shall he redeemable uuty mjiew treasury notes at
that rate
but afterifthejassag!' of this act, no call i
certificates shall be &sutU until after the 1st day of :
April. Jf04.
IU. That if any bank of deposit shall give its do
positors the bonds authorized by the 1st section of
this act iu exchange for their deposits, and specify
the sumo mi the bonds by some distinctive mark or
token, to be agreed upon with the Secretary of the
Treasury, then the said depositor shall be entitled to
receive the amount of said bonds in Treasury- notes
bearing no interest and outstanding at the passage
of this act: Provided, the said bonds are presented
before the privilege of funding said notes at par
shall cease, as herein prescribed-
11. That all treasury notes heretofore issued of
the. denomination of live dollars shall continue to be
receivable in payment of public dues, as provided
by law, and fundable at par under the provisions of
this act, until the 1st of July, 1864, east, and until
the 1st October, 1661. west of the Mississippi, but.
after that time they shall be subject to a tax of tbir-
ty-three and one-third cents on every dollar promised
on the face thereof, said tax to attach to said notes
wherever circulated, and said 'notes to be fundable
and exchangeable for new treasury notes as herein
provided, subject to the deduction of i,aid tax.
12. That any State holding treasury notes, re
ceived before the times herein fixei5 for taxing said
i"ts, shall be allowed until the 1st day of January,
1865. to fund the same in six per cent, bonds of the
Confederate States, payable twenty years after date,
and the interest payable semi-annually. But all
treasury uotes received by any State after the timo
fixed for taxing the same, as aforesaid, shall be held
to have been received diminished by the. amount of
said tux. The .discrimination between the uotes 4
Bubject to the tax and tho not so subject, shall be
left to the good faith of each State, and the certifi-
cate of the Governor thereof shall in each case be
conclusive
13. That treasury notes heretofore issued, bear
ing interest at tho rate of $7 30 on the $100 per
annum, shall no longer bo received in payment of
public dues, but shall be deemed and considered
bonds ot the Confederate states, puyuuie iwu years
nfter the ratification of a treaty of peace with the
, aui- ruu-vU..uo.v , ....... j j t-
cial endorsement under regulations prescrioed by
the Secretary of the Treasury, and said certificates
shall be exempt from taxation in principal and in
terest. 15. The Secretary of the Treasury is authorized
to increase the number of depositories so as to meet
the requirements of this act, and with that view to
employ such of the banks of the several States as
; he may deem expedient.
If). The Secretary ot the Ireasury snail forth
with advertise this act in such newspapers publish
ed in the several States and by such other means
as shnll secure immediate publicity, and the Sec'y
of War and the Sec'y of the Navy shall each cause
it to be published in general orders for the informa
tion of the army and navy.
17. The 42d section of the act for the assessment
and collection of taxes, approved May 1st, 1863, is
hereby repealed.
18. The Secretary of the Treasury is hereby au
thorized and required, upon the application of the
holder of any call certificate which by the first
section of the act to provide for the funding and
further issue of treasury notes," approved March
23d, 1863, was required to be ''thereafter deemed to
be a bond" to issue to such holder a bond therefor
upon the terms provided by said act.
Adopted February 17, 1864.
Note. The 42d section of the Assessment
Act, which the above law repeals, allowed tax
payers to pay into the Treasury iu advance such
sum
as they might choose on account of taxes to
accrue against them.
THE NEW TAX BILL.
An Act to lay additional taxes for the common de
fence and support of the Government.
Sec. 1. Tho Congress of the Confederate States
of America do enact, That in addition to the taxes
levied by the "act . to lay taxes for the common de
fence and to carry on the Government of the Con
federate States," approved 24th of April, 1863.
there shall b,levied, from the passage of this act,
on the subjects of taxation hereafter mentioned, and
collected from every person, co-partnership, asso
ciation or corporation, liable thereto, taxes as fol
lows, to wit:
I. Upon the value of property, real, personal and
mixed, of every kind and description, not hereinaf
ter exempti-d or taxed at a different rate, five per
cent : Provided, that from this tax on the value of
property, employed in agriculture, shall be deduct
ed the value of the tax in kind delivered therefrom,
as assessed under the law imposing it, and delivered
to the Government: Provided, that no credit shall
be allowed beyond five per cent.
II. On the value of gold and silver wares and
plate, jewels, jpwelry and watches, ten per cent.
III. The value of property taxed under this sec
tion shall be assessed on the basis of the market
value of the same, or similar property in the neigh
borhood where assessed in the year I860, except in
cases whern land, slaves, cotton or tobacco have
been purchased since the 1st day of January, 1862,
in which case the said land, slaves, cotton and to
bacco so purchased, shall be assessed at the price
actually paid for the same by the owner.
Sec 2. On the value of all shares or interests held
in any bank, banking company or association, canal,
navigation, importing, exporting, insurance, manu
facturing, telegraph, express, railroad, and diy dock
companies, and all other joint stock companies of
every kind, whether incorporated or not, five per
cent.
Tim value of property taxed uuder this section
shall be assessed upon the basis of the market value
of such property in the neighborhood where assessed,
in such currency as may be in general use there, in
the purchase and sale of such property, at the time
of assessment.
Sec 3. I. Upon the amount of all gold and silver
coin, gold dust, gold or silver bullion, whether held
by the banks or other corporations or individuals,
five per cent.; and upon all moneys .held abroad, or
upon the amount of all bills of exchange, drawn
therefor on foreign countries, a tax of five per cent;
such tax upon money abroad to he assessed and col
lected according to the value thereof at the place
where the tax is paid.
II. Upon the amount of all solvent credits, and
of all bank bills, and all other papers issued as cur
rency, exclusive, of non-interest bearing Confederate
treasury notes, and not employed"!!! a registered
business the income derived from which is taxed,
five per cent. - .
Sec 4. Upon profits made in trade and business,
as follows :
I. On all profits made by buying and selling spir
ituous liquors, flour, wheat, corn, rice, sugar, mo
lasses or syrup, salt, bacon, pork, hogs, beef or
beef cattle, sheep, oats, hay. fodder, rawhides,
leather, horses, mules, boots, shoos, cotton yarns,
wool, woolen, cotton or mixed cloths, hats, wagons,
harness, coal, 'iron, steel or nails, at any time be
tween the 1st of January, 1863. and the 1st January
lSu'5, ten per cent., in addition to the tax on such
profits as income under the '"act to lay taxes for the
common defence, and carry on the Government of
the Confederate States," approved April 24th, 1863
II. On all profits made by buying and selling
money, gold, silver, foreign exchange, stocks, notes,
debts, credits, or obligations of any kind, aud any
merchandize, property or effects of any kind, not
enumerated in the preceding paragraph, between
the times named therein, ten per cent., in addition
to the tax ou such profits as income, under the act
aforesaid
III. On the amount of. profits exceednie- twentv-
fiv- per cent., made during either of tho years 1863
and 1864. by any bank or banking company, insu
rance, canal, navigation, importing and exporting,
tolegraph, express, railroad, manufacturing, dry
dock, or other joint stock company of any descrip
tion, whether incorporate or not, twenty-five per
cent on such exct-ss.
Sec 5. The following exemptions from taxation
under this act shall be allowed, to-wit.:
I. Property of each head of a family to the value
of fie hundred dollars; and for each minor child of
tlje family to the further value of one hundred dol
Jars.; and for each son actually engaged in the army '
or uavy. or wiio lias died of been killed in the mili
tar v .fTttgival serv ice, and who was a member of the
famuy when he entered the service, to the further
value of five hundred dollars.
II. Property of the widow of any officer, soldier,
sailor or marine, who may have died or been killed
iu the military or naval service, or where there is
no widow, then of the family, being minor children,
to the value of one thousand dollars.
III. Property of every officer, soldier, sailor or
marine, actually engaged in the military or naval
service, of such as have been disabled in such ser
vice, to the value of one thousand dollars; provided,
that the above exemptions shall not apply to any
person, whose property, exclusive of household fur
niture, shall be assessed at a value exceeding one
thousand fiollars.
IV
That where property has been injured or de- j
I rv infl f-lipmr r w tha noma. tl.AA.r.f k
stroved by the enemy, or the owner thereof ban
been temporarily deprived of the usa or occupancy j
h i lipi-fhv authorized m case mo riiit-iiuies ui -j or uiuuw tcqi iuuo, iciicu uj ima
I thereof, or of the means of cultivating the same, by
J reason of the presence or the proximity of the ene-
mv.
tno assessment on sucn prupcu may ue re-
6uced, in proportion to the damage sustained by
the owner, or the tax assessed thereon may be re
duced in the same ratio by the district collector, on
satisfactory evidence submitted to him by the own
er or assessor.
Sec 6. That the taxes on property laid for the
year ico-t, snail oe assessea as on tne aay or me
be assessed and collected forthwith; and the taxes
on incomes or profits for the year 1864, shall be as
sessed and collected according to the provisions of
the tax and assessment acts of 1863.
Sec 7. So much of the tax act of the 24th day of
April, 1863, as levies a tax on incomes derived from
property or effects on the amount or value of which
a tax is levied by this act, and also the first section
of said act, are suspended for the year 1864. and no
estimated rent, hire or interest on property or cred
its herein taxed ad valorem, shall be assessed or
taxed as incomes under the tax act of 1863.
Sec 8. That the tax imposed by this act on bonds
of the Confederate States heretofore issued, shall
in no case exceed the intesest on the same, and
such bonds, when held by or for minors or lunatics,
shall be exempt from the tax in all cases where the
interest ou the same shall not exceed one thousand
dollars.
Adopted in February, 1864
THE NEW MILITARY LAW.
A Bill to organize forces to serve during the
War.
Sec. 1. That from and after the passage of this act
all white men. residents of the Confederate States, be
tween the aes of 17 snd 50, shall be in the military
service or tne uonteaerate states tor tne war.
' Sec 2. That all th - persons aforesaid, between the
ages of 18 and 45. now in service, shall be retained
during the present war with the United States, in the
same regiments, battalions and companies to which
they belong at the passage of this act, with the same
organization and officers, unless regularly ttansferred
or discharged, in accordance with the laws and regu
lations for the government of the army : Provided, that
companies from1 one State, organized against their
consent, expressed at the time, with regiments or bat
talions from another State, shall have the privilege of
being transferred to organizations of troops, in the
same arm of the serrice, t rom the States in which snid
companies were raised ; and the soldiers fiom one
State, in companies from another State, shall b.e allow
ed, if they desire it, a transfer to organizations from
their own States, in the same arm of the service.
Sec 3. Be it further enacted, That at the expiration
of six months from the first day of April next, a bounty
of one hundred dollars in a six per cent. Government
bond, which the Secretary of the Treasury is hereby
authorized to issue, shall be paid to every non-commissioned
officer, musician and private who shall then
be in service, or in the event of his death previous to
the period of such payment, then to the. person or per
sons who would be entitled by law to receive the ar
rearages of his pay; bnt no one shall be entitled to the
bounty herein provided, who shall at any time, during
the period of six months next after the said first day of
April, be absent from his command without leave.
Sec 4. Be it further enacted, That no person shall
be relieved from the operation of this-act by reason of
having been heretofore discharged from the army,
where no disability now exists; nor shall those who
have furnished substitutes be any longer exempted by
reason thereof : Provided, that no person, heretofore
exempted on account of religious opinions and who
lias paid the tax levied to relieve him fiom service
shall be required to render military service under this
act.
Sec 5. Be it further enacted, Thot all white male
residents of the Confederate States, between the ages
of 17 aud 18 and 45 and 50 years, shall enroll them
selves at such times nad places, and under such regu
lations, as the President may-prescribe, the time al
lowed not being less than thirty days for those east,
and sixtj days for those west of the Mississippi river,
and any person who shall fail so to enroll himself,
without a reasonable excuse therefor, to be judged of
by the President, shall be placed in service in the field
for the Avar, in the same manner as though they were
between the ages of eighteen and forty-five : Provided,
that the persons mentioned in this section shall con
stitute a reserve for State defence and detail duty, and
sh;i!l not be required to perform service out of the
State in wITich they reside.
See J. That all persons required by the 5th section
of this act to enroll themselves, may within thirty days
after the passage thereof, east of the Mississippi river,
and within sixty days, if west of said river, form them
selves into voluntary organizations of companies, bat
talions, or regiineuis, and elect their own officers; said
organizations to conform to the existing laws; and,
having so organized, to tender their services as volun
teers during the war to the President; and if such or
ganizations shall furnish proper muster rolls, as now
organized, aud deposit a cop thereof with the emoll-
j-ing officer of their district, which shall be equivalent
to enrollment, they may be accepted as minute men
for service in such iState, but in no event to be taken
out of it. Those who do not so volunteer and organize,
shall enroll themselves as before provided ; and may,
by the President, be required to assemble at conven
ient places of rendezvous, and be formed or organized
into companies, battalions and regiments, under regu
lations to be prescribed by him; and shall have the
right to eltct their company and regimental officers ;
and all troops organized under this ac for State de
fence, shall be entitled, while in actual service, to-the
same pay and allowanc,. as troops now in the field.
Sec 7. That any person who shall fail to attend at
the place of rendezvous as required by the authority
of the President, .without a sufficient excuse, to be
judged of by him, shalJ be liable to be placed in ser
vice in the field for the war, as if he were between the
ages of 18 and 45 years.
Sec 8. That hereafter the duties of provost and hos
pital guards and clerks, and of clerks, guards, agents,
employees or laborers in the Commissary and Quarter
master's Departments, in the Ordnauce Bureau, and
clerks and employees of navy agents, as also in the exe
cution of the enrollment act, and all similar duties,
shall be performed by persons who are within the ages
of eighteen and fort v-five years, and Who by the report
of a Board of armv surtreons shall be renorted as una
ble to perform active service in the field, but capable
of performing some of the above said duties, specifying
which; and w hen those persons shall have been assign
ed to those duties as far as practicable, the President
shall assign or detail to their performance such bodies
of troops or individuals required to be enrolled under
the 5th section of this act, as may be needed for the
discharge of such duties : Provided, that persons be
tween the ages of 17 and 18 shall be assigned to those
duties: Provided, further, that nothing contained in this
act shall be so construed as to prevent the President
from detailing artizans, mechanics, or persons of scien
tific skill, to perform indispensable duties in the de
partments or bureaus herein mentioned.
Sec t. That any Quartermaster or Assistant-Quar-terrna'ster,
Commissary, or Assistant-Commissary (oth
er than those serving with brigades or regiments in
the held.) or officers in the Ordnance Bureau, or Navy
Agents, or Provost Marshal, or officer in the conscript
service, who shall hereafter employ or retain in. his
employment any person in any of their said depart
ments or bureaus, or in auy of the duties mentioned in
the 8h section of this act, in violation of the provis
ions hereof, shall, on conviction thereof by a court
martial or military court, be cashiered ; and it shall be
the dtuy of any department or district commander, tip-
on proof, by the oath of auy credible person, that anv
such officer has violated this provision, immediately
to relieve such officer from duty; and said commanders
shall take prompt measures to have hitri tried for such
offence : and auy commander as aforesaid failing to
perform the duties enjoined by this section, shall, upon
being duly convicted thereof, be discharged from the
service.
IN REGARD TO EXEMPTIONS.
Pre 10. Be it further enacted. That all la ws granting
exemptions from military service be, and the same are
heveby repealed, and hereafter none shall be exempted
except the following : '
1. All who shall be held unfit far military service,'
under rules to be prescribed by the Secretary of War.
2. The Vice-President of the Confederate States, the
members and officers of Congress and of the several
State Legislatures, and such other Confederate and
respective States, may certify to. be necessary for the
-i . . . , ' - , - rt.
proper acniiuisirauon oi ine uonteaerate or Estate
Governments, as the case may be.
i
3. Every minister of religion authorized to preach
according to the rules of his church, and who, at the
passage of this act, shall be regularly employed In the
discbarge of his ministerial duties; superintendents
and physicians of asylum a for the deaf and dumb and
blind and of the insane; one editor for each newspaper
being published at the time of this act, and such em
ployees as said editor may certify on oath to be indis
pensable to the publication of such newspaper ; the
public printer of the Confederate and State Govern
ments, and such journeymen printers as the said public
printer shall certify, on oath to be indispensible to per
form the public printing; one skilled apothecary in
each apothecary store, who was doing business as such
on the 10th day of October, 1862, and has continued
said business, without intermission, sine that period ;
all physicians over the age of thirty years, who now
are, and for the Ia3t seven years have been, in the ac
tual and regular practice of their profession, but the
term physician shall not include dentists; sll presi
dents and teachers of colleges, theological seminaries,
academies and schools, who have been regularly en
gaged as such for two years next before the passage of
this act: Provided, that the benent or this exemption
shall extend to those teachers only whose schools are
composed of twenty students or more. All superin
tendents of pnblic hospitals, established by law before
the passage of this act, and such physicians and nurses
therein as such superintendents enaw certny, on oatn,
to be indispensible to the proper and efficient manage
ment thereof.
. 4. There shall be exempt one person as owner or
agriculturalist on each farm or plantation upon which
there are now. and were on the 1st day of January last,
fifteen able-bodied field hands, between the ages of
sixteen and fifty, upon the following conditions:
1. This exemption shall pnly be granted in caws in
which there is no white malo adult on the farm or planta
tion not liable to military service, nor unless the person
claiming the exemption was, on the 1st ol January, 1804,
either the owner and manager" or overseer of said planta
tion; but in no case shall more than one person ue ex
empted for one farm or plantation
2. Such person snail nrst execute a Dona, payaDie 10 ine
t Confederate States of America, in such form and with nch
security, arm m such penalty, as tne secretary oi w ar
may prescribe, conditioned that he will deliver to the Gov
eminent at some liailroad depot, or such other place or
places, as may be designated by the Secretary of War,
within 12 mouths next ensuing. IUU pounds ot Dacon, or,
at the election ot the Government, its equivalent in pork,
and 100 pounds of nett beef (said beef to be delivered on
foot), for each able-bodied slave on said farm or plantation,
within the above said age whether said slaves are ttsed in
the field or not, which said bacon or pork and beef shall
be paid for by the government at the prices fixed by the
Commissioners of the State under the impressment acfc
Provided, that when the person thus exempted shall pro
duce satisfactory evidence that it has been impossible, for
him. bv the exercise of proper diligence, to furnish the
amount of meat thus contracted for, and leave an adequate
supply for the subsistence of those living on the said farm
or plantation, the Secretary of War shall direct a commu
tation of the same, to the extent of two-thirds thereof , in
grain or other provisions, to be delivered by such person
as aforesaid at equivalent rates.
3. Such person shall further bind himself to ell the
marketable surplus of provisions and grain now on hand,
and which he may raise from year to year while his ex
emption continues, to the 'government or to the. families
of soldiers at prices fixed by the commissioners of the State
uuder the impressment act: Provided, that any person ex
empted as aforesaid, shall be entitled to a credit of 25 per
cent on any amount of meat which he may deliver within
three months from the passage of this act : Provided fur
ther, that persons coming within the provisions of this ex
emption shall not be deprived of the benefit thereof by
reason of having been enrolled since the 1st of Feb. 104.
4. Iif addition to the foregoing exemptions, the Secre
tary of War, under the direction of the President, may
exempt or detail such other persons as he may be satisfied
ought to be exempted on account of public necessity, and
to insure the production of grain and other provisions for
the army and the families of soldiers. He may, also, grant
exemptions or details ou such terms as he may prescribe,
to such overseers, farmers or planters as he may be satis
fied will be more useful to the country in the'pursuits of
agriculture than in the military service : Provided, that
such exemption shall cease whenever the fanner, planter
or overseer shall fail diligently to employ, in good faith,
his own skill, capital and labor exclusively in the prduc
tion of grain and provisions to be sold to the government
and families of soldiers at prices not exceeding those fixed
at the time for like articles -by the commissioners of the
Statu under the impressment act.
5. The. president, treasurer, auditor and superintendent
of any Railroad company engaged in transportation for
the government, and such officers and employees thereof
as the president or superintendent shall certify on oath to
le indispensable to the efficient operation of said railroad:
Provided, that the number of persons so exempted by this
act on any railroad shall not exceed one person for each
mile of said road in actual use for military transportation;
aud said exempts shall be reported by name and descrip
tion, with the names of any who may have left the em
ployment of said company, or who may cease to be indis
pensable. 6. That nothing herein contained shall be construed as
repealing the act approved April 14th, t8&l, entitled an
act to exempt contractors for carrying the mails of the Con
federate States, and the drivers of post coaches and hacks,
from military service: Provided, that all the exemptions
granted under this act shall only continue whilst'the. per
sons exempted are actually engaged in their respective
pursuits or occupations.
Section 11. That the President be and be is hereby au
thorized to grant details, under general rules and regnla
tions to bo issued from the War Department, either of per
sons between 45 and 50 years of age, or from the army in
the field, in all cases where, in his judgment, justice, equi
ty and necessity require such details, and he may revoke
such orders of detail whenever he thinks proper: Provided
that the power herein grauted to the President to make
details and exemptions shall not be construed to authorize
the exemption or detail of any contractor for furnishing
supplies of any kind to the government by reason of said
contract, unless the head or secretary of the department
making such contract shall certify that the personal ser
vices.of such contractor are indispensable to tho execu
tion of said contract: Provided fuither, that when any
such contractor shall fail, diligently and faithfully, to pro
coed with the execution of such contract, his exemption or
detail shall cease.
Sec. 12. That in appointing local boards of Surgeons
for the examination of persons liable to military service,
no member composing tho same shall be appointed from
the county or enrolling district in which they are required
to make such examination.
Adopted in February, 1861.
CARRIAGE and WAGON WORK,
And Blacksmithing.
The subscriber informs the public that he will con
tinue to carry on the business of Repairing Carriages,
Buggies, Wagons, &c, at the shop formerly occupied
by John Hart v. on Colleire street, iu the rear of the
Mansion House.
He is also prepared to do any Dhcksraith work that
may be required, such as Shoeing Horses, repairing,
&c.
CHARLES WILSX)N.'
January 12, 18C4 tf
Dll J. M. MILLER,
Charlotte, N. C,
Can be found at his Office next door to Hutchison's
Drug Store, opposite.the Democrat Office.
Jan. 12, 18d4.
$100 REWARD.
Ranaway about the 1st May last, a negro pirl named
JANE, belonging Jo the estate of A. A. Coffey, dee'd.
Said negro is 15 or lt years old, about 5 feet 6 inches
high, very dark. She has very large feet, toes turned
out much more than common. It is supposed that she
is in the neighborhood of Charlotte, X. C, and is pass
ing herself as free. I will pay one hundred dollars for
the apprehension and delivery of said negro to me, or
if lodged in any Jail so that 1 can get her.
R. C. POTTS, Adnir.
Pleasant Valley, Lancaster Dist., S. C.
Feb 2,'18C4 3mpd
TAAIMERY.
We have a Tannery in full operation about six miles
from Charlotte, on the C. & S. C. Railroad line. It is a
first-class Tannery, and we are prepared, to purchase,
at market prices, Bides of all descriptions, and- supply
the trade at current prices.
A. II. GRIFFITH,
July 13, . tf C. E. BELL.
Short Almanac for 1864.
' & !? ? 3
.3 a 2 ft- " ? '
. , g. r. 2 5
2 e O ft. ft. C 3
3 g
JANUAKY - - 1 o
3 4 5 G 7 8 jj
10 11 12 13 14 15 10
17 18 19 20 21 2H 23
24 25 20 27 28 2U So
31
FEBRUARY - 1,2345c
7 8 9 10 11 12 13
14 15 1G 17,18 19 20
21 22 ' 23 24 25 20 27
28 29
MARCH - - T 1 2 3 4 5
G 7 8 9 10 11 12
13 14 15 1G 17 18 19
20 21 22 23 24 25 2C
27 28 29 30 31
APRIL .... 1 2
3 4 5 0 7 8 n
10 11 12 13 14 15 10
17 18 19 20 21 22 23
24 25 2G 27 28 20 SO
MAY 1 2 3 4 5 G 7
8 9 10 11 12 la 14
15 10 17 18 19 20 21
22 23 24 25 20 27 28
29 30 31
JUNE 12 3 4
5 G 7 8 9 10 11
12 13 14 15 10 17 18
19 20 21 22 2S 24 25
2G 27 28 29 30
JULY 12
3 4 5 G 7 8 9
10 11 12 13 14 15 10
17 18 19 20 21 22 23
24 25 2G 27 28 29 SU
31
AUGUST 1 2 3 4 5 C
7 8 9 10 11 12 13
14 15 10 17 18 19 20
21 22 23 24 25 20 27
28 29 30 31
SEPTEMBER 12 3
4 5 G 7 8 9 10
11 12 13 14 15 1G 17
18 19 20 21 22 23 24
25 26 27 28 29 30
OCTOBER 1
2 3.4 5 G 7 8
9 10 11 12 13 14 15
16 17. 18 19 20 21 22
23 24 25 20 27 28 20
30 31
NOVEMBER 12 3 4 5
6 7 8 9 10 11 12
13 14 15 10 17 18 19
20 21 22 23 24 25 20
27 28 29 30
DECEMBER - - 12 3
4 5 G 7 8 9 10
II 12 13 14 15 10 17
18 19 20 21 22 23 24
25 2G 27 28 29 30 31
WHEAT !
The subscriber is prepared to purchase the new
crop of Wheat at the highest market price. Farmers
will find it to their advantage to cull at the CHAR
LOTTE STEAM MILLS before felling.
Jan'y 1, 1863 tf JNO. WILKES.
PEA MEAL
We keep at our Steam Flduring Mill in this place
Pea Meal for feeding cows and stock. Also, we have
on hand at all times, Family, Extra, Superfine and
coarse Flour. We warrant our family flour.
Corn Meal and Grits can always be had at the mill.
J. WILKES k CO.
Jan'y 1, 1862
3,700 IIOXUS
OF
THE SOUTHERN HEPATIC TILLS
Have been ordered in one day. Wherever known thvir
use continues. Without puffing, they have gained
ground by their real value. StaJTMore than five linn
dred persons are known' to have been cured by these
Pills.-3a
This excellent family medicine is recommended r
the proprietors as good for Diseases of I lie Liver. Hi '
correspondents say that they also cure Million liLuu
tnatism, Pneumonia, Chills and Fevers, liillious Fevcn,
Piles and Worms. They are a perfectly safe medicine.
Peter Vaden, Esq., of Dinwiddie county, Vs., nfter
describing remarkahle enres in his family of ltilliou
Rheumatism aud Pleurisy, says: '-My Doctor's bill bn
been heretofore from $175 to $200 per year. I Lave
used ther (these pills) for iuj family, which coumU of
eighteen white and colored, and hsve not called in a
Doctor. This is a great saving. They certainly nre
the best family medicine ever discovered.
Rev. John W. Potter, of Greene county, North Caro
lina, had sufTcred twelve years from a diseased liter,
which the physicians had not been able to cure. He
says: "I commenced taking the Hepatic Fills with no
confidence in them. They acted like a charm on tne.
From that hour I bare improved. I hare prr vcrel
in their use, nntil now, by God's blessing, I ntu well
and hearty. I had a negro man who, as I believe, whi
saved from death by a dose of these Pills. My Doctor
bill war. aLnually rom $100 to $200, but I have hixtl no
use for a physician since."
Col. Jthn Wfight, of Goldgboro, N. C, (Aug. U,
1862,) tars: "I have used the Southern; Hepatic Pill
in my family here, and also on my plantation in Ala
bama, and always with success. I have a valunble
servant girl who bad been a long time under trrnttnent
for consumption, without receiving any benefit. Al
most in her extremity I was induced lo try the Hepatic
Pills. TI.ey were given according to directiiiris, ud
she is no r well, entirely restored by them. A rimilnr
case occurred among my servants in Alabama. Fur
liver and lung diseases 1 bare perfect conlidtnce iu
them."
Full directions and other certificates wll! be fxtiod oa
the wrapper of each box.
Price, $3 00 a box. For $30 a dozen boxes will be
sent hf mail, free to any part of the Confederacy.
Still gienter discount to Drngplsts. or others buying
by the gross. Not less than a dozen need be ordered.
ReUiled generally by the Dniggin, and in Charlotte
X. C. by P. SCAUR.
The adJress of the Proprietor Is GEORGE W.
DEEMS, Wilson, N. C.
Aug SO, I8C3 '
TATinr
nuiiuivi
All persons Indebted to FULLINGS k SPRINGS,
by note or account, are hereby notified to call upn
Wm. W. Grier, ex-sherif, and make immediate ttlc
ment. M. SP1IXGS.
February 3. 1863 if'
MERCHANT TAILORIACJ.
The undersigned baring located two
doors sooth of the Mansion Houie, Char
lotte, N. C, is prepared to fiU all orders
In bis line of bnsiness, sncb as Military
and Citizens' Clothing, Caps, Lace, Iiut
tons,e,&c. .
A liberal share 'of the patronage of
the public is respectfully solicited, as all
orders entrusted to my rare will Le
promptly and. faithfully filled. I have competent
workmen, and can compete with aay other establish
ment in giving a "good fit," and I warrant my work to
give entire satisfaction.
Mr. R. M. ROBINSON, an experienced cutter, Is en
gaged in this establishment, and be will be pleased to
wait npon his friends.
J. A. CALDWELL.
June 16, 18C3 y-pd