77 '^ 
 
 Duke University Libraries 
 
 A bill to provi 
 Conf Pam #269 
 
[House Bill No. 391.] 
 
 HOUSE OF REKRESENTATIYES, Feb. 25, I860.— Ordered to 
 be printed. \ /^ • ^-- 
 
 [By Mr. Perkins.] 
 
 A BILL 
 
 To provide Means to jHiy the Army and Navy, and carry on the War. 
 
 1 Section 1. The Congress of the Confederate States of Arae- 
 
 2 rica do enact, That all raw cotton and all tobacco, manufactured 
 
 3 or unmanufactured, now in the Confederacy may be purchased, 
 
 4 borrowed or impressed for public use under the direction of the 
 o President, on the following terms : Either just compensation to 
 (i be paid to the owner for the same, at a price agreed or ap- 
 7 praised iiccording to the value thereof, in specie, such payment 
 
 5 being made in bonds of the government at par, which bonds 
 shall be issued by the Secretary ol the Treasury and shnll be 
 
 10 redeemable five years after the end of the present war, and shall 
 J 1 bear interest at the rate of six pei- crntnm jier aiiiiiim pay.'ibh' in 
 
 12 specie semiannually; or, at the option of the owner, the cotton -r 
 
 13 tobacco to be returned in kind o< equal quantity and (piality.at 
 
 11 the same place, one-third thereof within two years alter the end 
 15 of tlie present war, and one-third in each of the two .s)ioe,eeu)i»g 
 l() years,. with an ad<lition to the quantity at the rate <»/ .six [^^.er 
 
2 
 
 17 centum per annum, the owner being furnished with an assign- 
 
 1 H able certificate to that etfect ; but not more than one-half of the 
 
 19 cotton or tobacco belonging to said owner shall be impressed 
 
 •20 under this act, and the cotton now owned by .any manufacturer 
 
 21 of cotton and held by him bona fide for his manufacturing ope- 
 
 22 rations, not exceeding a proper suppl}' for two years of such 
 2-3 operations, shall be exempt from such impressment. 
 
 J Sec. 2. If it shall become necessary to impress any cotton 
 
 2 or tobacco under this act, the quantity of cotton so impressed 
 
 IJ shall, as nearly as the Seci'etary of the Treasury shall deem prac- 
 
 4 ticabie, bear the same proportion to the whole amount of cotton 
 .*) in the Confederacy, as the quantity of tobacco so impressed 
 C) shall bear to the whole amount of tobacco in the Confederacy. 
 
 1 Sec. 3. In case of any such impressment, the agent of the 
 
 2 government making the imj)ressment may take possession of the 
 'S cotton or tobacco at any time, without removing it. and hold it 
 i until the price sluill be ;igro4;d or appraised as aforesaid, and, 
 
 5 upon the price being so agreed or appraised and compensation 
 () being made or tendered, according to this act, the property shall 
 7 vest in the govermnent, notwithstanding any appeal from the 
 s appraisement. 
 
 1 Sec. 4. Unless such price shall bi? agreed upon between 
 
 ' 2 such agent and tiie owner, the sanif; shall be appraised by two 
 
 • ;{ disinterested and loyal citizens of the city, county, district or 
 
 4 parish in. which the impressment shall be made, one to be select- 
 
5 ed by such agent and the other by the owner, or, if the owner 
 
 6 fails to make a selection within two days after being requested 
 
 7 by such agent in writing to do &o, both shall be selected by such 
 
 8 agent, and if tht^ two so selected shall disagree, they shall choose 
 
 9 an umpire, of like qualifications, and, two of the three, concur- 
 
 10 ring shall make the appraisement. They shall certify in writing 
 
 11 the quantity, description and quality of the cotton or tobacco 
 
 12 and the amount to be paid as jiist compensation for the same, 
 
 13 imder this Act, and shall deliver one such <;ertificate to the 
 
 14 owner and iiiiothor to such agent. If the agent approves the 
 
 15 appraisement he shall make the compensation according to this 
 IG Act. But either the agent or the owner, before accepting the 
 17 con)pensation, may take an appeal from the appraisement to the 
 IS Board of (Commissioners for the State?, appointed under the Act 
 
 19 to regulate impressments, approved March 2(), JS63, who, after 
 
 20 hearing the parties and their evidence, shall decide the matter 
 
 21 in dispute, and iheir decision ishall be final. They shall certify 
 
 22 their decision as the appraisers nrv. required to certify, and 
 
 23 compensation shall be made accordingly. If there shall be a 
 
 24 dispute as to the quantity of cotton or tobacco liable to imj^ress-, 
 
 25 ment, it shall be determined in the same manner. The ap- 
 
 26 praisers, before entering upon their duties, shall take an oath 
 
 27 or aflirmation to perform their duties impartially and to the 
 
 28 best of their skill and judgment. 
 
 1 Sec. 5. No tax shall be collected on cotton or tobacco trans- 
 
4 
 
 2 ferred to the government before the first day of June nert, eaet 
 
 ti of the Mississippi river, or before the first day of August next, 
 
 4 west of that ri^'er, and the tax on an amount of the same article 
 
 5 remaining in the hands of the owner equal to the amount 
 <i voluntarily so transferred before those dates respectively, shall 
 7 be remitted for the year 1865. 
 
 1 Sec. 6. The Secretary of the Treasury, under the direction 
 
 2 of the President, may appoint a principal agent in each State, 
 ;i and siK'ti other agents, not liable to military service in the field, 
 
 4 as he shall deem necessary to carry this act into eftect under 
 
 5 hiis instructions. Th(!y shall give such bonds as he shall require 
 
 6 and shall be coiiipensated by such commissions or allowances as 
 
 7 he shall prescribe in proportion to the amounts of cotton and 
 
 8 tobacco obtained and reduced into the secure possession of the 
 
 9 goveinment, or sold through their agency. 
 
 1 Skc. 7. The President may cause any cotton or tobacco be- 
 
 2 longing to the government to be used or manufactured for the 
 'i use of the army and navy, or to be sold or exch;«nged or to be 
 •i qsed to support the credit of the government, and to carry on 
 T) the war, in such manner as he shall deem proper. 
 
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