[Senate Bill, No. r)!.] 
 
 SENATE, May 28^1, 1864.— Read first and second times, ordered 
 to be pUced npon the calendar and printed. May Slst, 1864. — 
 Pending at adjourninent. -Tune 1st. 1864.— ^Amended, read third 
 time and passed. 
 
 JAMES H. NASH, 
 
 Secretary. 
 
 HOUSE OF REPllESENTATIVES, June 2d, 1864.— Read first 
 and secon<i tinie.s, ordereil to be printed an<l made special order after 
 the present special orders. 
 
 To provide supplies ffir the armv and to prescribe the mode of making 
 
 impressments. 
 
 1 Skction 1. The Cons,r(^s of the 0(tnfederate S(Qte.<! of America do 
 
 2 enacf. That every person verinircd to pay a ^nx 'n kind, under 
 
 3 the provisions of the *' Act to lay taxes for the common defence 
 
 4 and carry on the government of the Confederate States," ap- 
 .5 proved April 24th, 1868. and the act nraendatory thereof, 
 
 6 approved Fobru;iry 17th; 1864. shnll. in addition to the one- 
 
 7 tenth reqnired by said acts to be paid ms a tax in kind, deliver to 
 
 ■4 
 
 8 the Confederate government, of tli<^ products of the present year 
 
 9 and of the year 1865, one other tenth of the several products 
 
 10 taxed in kind by the acts aforesaid,, which additional one-tenth 
 
 11 shall be ascertained, assessed and collected, in all respects, as is 
 
 12 provided by law for the said tax in kind, and shall be paid for, y 
 
 13 on delivery, by the post <juartermnsters in the several difltridt 
 
 • 
 
14 at the assessed value thereof, except that payment for cotton 
 
 1 5 and tobacco shall be made by the agents of the Treasury Depart- 
 
 16 ment appointed to receive the same. 
 
 1 Sec. 2. The supplies necessary for the support of the producer 
 
 2 and his family, and to carry on his ordinary business, shall be 
 S exempted from the contribution required by the preceding 
 
 4 section and from the additional impressments authorized by the 
 
 5 5th section of this act : Provided, /lomevir, That nothing herein 
 
 6 contained shall be construed to repeal or aflect the provisions of 
 
 7 an act entitled " An act to authorize the impressment of meat 
 
 8 for the use of the army under certain circumstances," approved 
 
 9 February 17th, 18'i4 ; and if the amount of any article or pro- 
 
 10 duct so necessary cannot be agreed upon between the assessor 
 
 1 1 and producer, it shall be ascertained and determined by disin- 
 18 terested freeholders of the vicinage, as is provided in cases of 
 
 13 disagreement as to the estimates and assessments of the tax in 
 
 14 kind. If required by the aasesser, such freeholders shall asoer- 
 
 15 tain whether a producer who is found- unable •to furnish the 
 
 16 additional one-tenth of any one product cannot supply the 
 
 17 deficiency by the delivery of an equivalent in other products, 
 
 18 and upon what terms sucii commutation shall be made. Any 
 
 19 commutation thus awarded shall be enforced and collected 
 
 20 in all respects, as is provided for any other contribution required 
 
 21 by thia act. ;> 
 
3 ■ V 
 
 1 Skc. 3. The Secretary of War may, at his discretion, decliffe 
 
 2 to assess, ov after assessment, may decline- to collect the whole 
 
 3 or any part of the additional one-tenth herein provided for in 
 .4 any district or locality, and it shall be his duty promptly to give 
 
 5 notice of any such determination, specifying with reasonable cer- 
 
 6 tainty the district oiflocality and the product, or the proportion 
 
 7 thereft)f, as to which he so declines. 
 
 1 Skc. 4. The products received for the contribution herein re- 
 
 2 quired shall be disposed of and accounted for in the same man- 
 
 3 ner as those received for the tax in kind : and the Secretary of 
 
 4 War may, whenever the exigencies of the public service will 
 
 5 allow, authorize the sale of products received from either source 
 
 6 to public officers or agents charged in any State with .the duty 
 
 7 of providing fpr the families of soldiers. Such sales shall be at 
 
 8 the prices paid or assessed for the products sold, including the 
 
 9 actual cost of collections. 
 
 1 Sec. 5. If, in addition to the tax in kind and the contribution 
 
 2 hereim required, the necessities of the army or the good of the 
 
 3 service shall require other supplies of food or forage, or any 
 
 4 other private property, and the same cannot be procured by con- 
 
 5 tract, then impressfnents may be made of such supplies or other 
 
 6 property, either for absolute ownership or for temporary use, as 
 
 7 the public necessities may require. Such impressments shall be 
 
 8 made in accordance with the provisions', and subject to the re- 
 
^ strictions, of the existing iulpre^smcnt laws, except so far as is 
 
 1(» herein otherwise 'provided. 
 
 1 Sec. 6. That it shall not be lawful to impieas any sheep^ 
 
 2 milch cows, brood mare*, stud horses, jacks, bulls, or other stock # 
 
 3 kept or necessary for raising horses, mules or cattle. 
 
 1 Sec 7. The right and the duty of ^laking impressments is 
 
 2 hereby confided exclusively to the officers and agents' charged, 
 
 3 in the several districts, with the assessment and collection of 
 
 4 the tax in kind and of the contribution herein required; and all 
 
 5 officers and soldiers, in any department of the army, are hereby 
 
 6 expressly prohibited from undertaking, in any manner, to inter- 
 7, fere with these officers and agents in any part of their dufiea, 
 
 8 in respect to the t»x in kind, the contribution, or the impress-' ' 
 
 9 ments herein provided for : Provided, That thi# prohibition shall 
 
 10 not be applicable to any distript, country, or parish in which 
 
 11 there shall be no officer or agent charged iviththe assessment and 
 
 12 collection of the tax in kind. 
 
 I. Sec. 8. Supplies or other jtroperty taken by impressment 
 
 2 shall be paid for by the post (quartermasters in the several dis- 
 
 3 tricts, and shall be disposed of and accounted for by them as is 
 
 4 required in respect to the tax in kind and the contribution herein 
 
 5 req.uired ; and it shall be the duty of the post quartermasters for 
 
 6 the tax in kind to equalize and apportion the impressments withia 
 
? their districts, us tar as jn-acticablc, so as Ic avoid oppressing 
 
 8 any portion of the corainunity. 
 
 I Sec. J). If any one not authorised Ity law to collect the tax 
 
 3 in kind or the contribution herein rctjiiired, oi to make impress- 
 
 3 ments, shall undertake, on any pretence of such authority, to 
 
 4 seize or impress, or to collect or receive any such property, or 
 
 5 shall, on any such pretence, actually obtain such property, he 
 
 6 shall, upon conviction thereof, be punished by fine not exceeding 
 
 7 five times the value of such property, and be imprisoned not 
 
 8 exceeding five years, at the discretion of the court having 
 
 9 jurisdiction. And it shall be the duty of all officers and agents 
 
 10 charged with the assessment and collection of the tax in kind 
 
 1 1 and of the contribution herein required promptly to report, 
 
 12 through, the post quartermasters in the several districts, any 
 
 13 violation or disregard of the provisions of this act by any 
 
 14 officer or soldier in the service of the Confederate States.