REGULATIONS
FOK THE
Future Guidance of Officers of the Subsistence Department,
EMBRACING
All Amendments and Substitutions heretofore made, but not printed in the
Regulations of said Department—to take effect from date.
Confederate States of America,
Sun.sisTF.nce Department,
Richmond, October 1, 1801.
Officers of this Department, in the state organizations, are entrusted
with the purchase, collection and impressment of supplies; and com-
missaries in service in the field are prohibited fjom iuteiferiug with their
arrangements, except under orders emanating from the commanding
officer of the department or army in which he may he serving at the
time. Orders of this character (other than those toi Irawing supplies)
will be reported to this Bureau by the liehl commissary without delay ;
and.in executing such orders, he. will confer with the distiiot eonmiis.sarv.
Impressments.
I. " Whenever the exigencies of any anny in the tield are such as tu
make impressments of forage, articles of subsistn.ee or otliei property
absolutely necessary, then such impressments may be made by the officer
or officers wh »se duty it is to furnish such forage. ,uticl»s of subsistence
or other property for such army. In eases when the owner of such pro-
perty and the impressing officer cannot ague upon the value thereof, it
shall be the duty of such impressing otlieer. upon an affidavit in writing
of the ovvntr of such property, or his agent, that such property was
grown, nisi d <>r pradue al by said uvner, or is held or has been pur-
chased by him, not for sale or speculation, but for his ow n use or con-
sumption, to cause the same to be ascertained and ditci mined by the
judgment of two loyal and disinterested citizens of the city, bounty or
parish in which such impressments may he made—one to be select'd by
the owner; one by the impressing officer; and in the v. cut of their dis-
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agreement, these two shall choose ail umpire of like qualifications, whose
lecision shall he final. The persons thus selected, after taking an oath
•o appraise the property impressed fairly and impartially (which oath, as
well as the affidavit provided for in this section, the impressing officer is
hereby authorized to administer and certify), shall proceed to assess just
compensation for the property so impressed, whether the absolute owner-
-hip or the temporary use thereof only is required.
"Sec. 2. That the officer or person impressing property as aforesaid,
shall, at the time of said taking, pay to the owner, his agent or attorney,
'he compensation fixed by said appraisers; and shall also give to the
owner, or person controlling said property, a, certificate, over his official
signature, specifjiing the battalion, regiment, brigade, division or corps
to which he belongs, that said property is essential for the use of the
army, could not be otherwise procured, and was taken through absolute
necessity; setting forth -the time and place when and where taken, the
rmount of compensation fixed by said appraisers, and the sum, if any,
paid for the same. Said certificate shall bo evidence for the owner, as
•.veil of the taking of said property for the public use, as the right of the
owner to the amount of compensation fixed as aforesaid. And in case
-rid officer or person taking said property shall have failed to pay the
owner or his agent said compensation as herein before required, then said
owner shall be entitled to the speedy payment of the same by the proper
lUbursing officer; which, when so paid, shall be in full satisfaction of
d claim against the government of the Confederate States.
" Sec. 3. Whenever the appraisement provided for in the first section
ot this act shall, for any reason, be impracticable at the time of said im-
p'essment, then and in that case the value of the property impressed shall
ho assessed as soon as possible by two loyal and disinterested citizens of
tli • city, county or parish wherein the property was taken, chosen as fol-
lows: One. by the owner, and one by the Commissary or Quartermaster
General, or his agent, who, in case of disagreement, shall choose a third
citizen of like qualifications, as an umpire, to decide th< matters in dis-
pute. who shall be sworn as aforesaid, who shall hear the proofs adduced
by the parties as to the value of said property, and a,-sess a just compon-
sntioii therefor, according to the testimony.
" Sec. 4. That whenever the Secretary of War shall be, of opinion that
it is necessary to take private property for public use, by reason of the
impracticability of procuring the same by purchase, so as to accumulate
necessary supplies for the army, or the good of the service, in any loca-
lity, he may, by general order, through the proper subordinate officers,
authorize such property to be taken for the public use; the compensation
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due the owner for the same to he determined and the value fixed as pro-
vided for in the first and second sections of this act.
" Sec. 5. That it shall be the duty of the President, as early as practi-
cable after the passage of this act, to appoint a commissioner in each
state where property shall be taken for the public uso, and request the
Governor of such of the states in which the President shall appoint said
commissioner, to appoint another commissioner, to act in conjunction
with the commissioner appointed by the President, who shall receive the
compensation of eight dollars per day, and ten cents per mile as mileage,
to be paid by the confederate government. Said commissioners shall
constitute a board, whose duty it shall be to fix upon the prices to be
paid by the government for all property impressed or tak< n for the public
use as aforesaid, so as to afford just compensation to the owners thereof.
Said commissioners shall agree upon and publish a schedule of prices
every two months, or oftener if they shall deem it proper; and in the
event they shall not be able to agree in any matter confided to them in
this act, they shall have power to appoint au umpire to decide the matter
in dispute, whose decision shall be the decision of the board; and said
umpire shall receive the same rate of compensation for the time he shall
serve, allowed to said commissioners respectively: provided, that said
commissioners shall be residents of the state for which they shall be
Appointed; and if the Governor of any state shall refuse or neglect to
appoint said commissioner within ten days after a request to do so by
the President, then the President shall appoint both commissioners, by
and with the advice and consent of the senate.
" Sec. 6. That all property impressed or taken for the public use, as
aforesaid, in the hands of any person other than the persons who have
taised, grown or produced the same, or persons holding the same for their
own use or consumption, and who shall make the affidavit as herein be-
fore required, shall be paid for according to the schedule of prices fixed
by the commissioners as aforesaid. But if fhe officer impressing or taking
for the public us<5 such property, and the owner, shall differ as to the
quality of the article or property impressed or taken as aforesaid, thereby
making it fall within a higher or lower price named in the schedule, then
the owner or agent and the. officer impressing or taking, as aforesaid,
may select each a loyal and disinterested citizen, of the qualifications as
aforesaid, to determine the quality of said article or property, who shall,
in case of disagreement, appoint an umpire of like qualifications, and
his decision, if approved by the officer impressing, shall be final; but if
not approved, the impressing officer shall send the award to the commis-
sioners of the state where the property is impressed, with his reasons for
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disapproving the same, and s.iid commissioners may hear such proofs
hs the parties may respectively adduce, and their decision shall he final:
provided, that the owner may receive the price offered by the iinpressing
officer, without prejudice to his claim to receive the higher compensation.
" Sec. 7. That the property necessary for the support of the owner
and his family, and to carry on his ordinary agricultural and mechanical
business, to be ascertained by the appraisers, to be appointed as provided
in the first section of this act, under oath, shall not be taken or impressed
tor the public use; and when the impressing officer and tlie owner can-
not agree as to the quantity of property necessary as aforesaid, then the
decision of the said appraisers shall be binding on the officer and all
other persons.
"Sec. 8. Where property has been impressed for temporary use, and
is lost or destroyed, without the default of the owner, the government of
♦he Confederate States shall pay a just compensation therefor; to be
ascertained by appraisers appointed and qualified as provided in the first
section of this act. If such property when returned has, in the opinion
of the owner, been injured whilst in the public use, the amount of damage
thereby sustained shall be determined in the manner described in the
third section of this act, the officer returning the. property being autho-
rized to act on behalf of the government; and upon such enquiry, the
certificate of the value of the property, when originally impressed, shall
be received as prima facie evidence of the value thereof.
" Sf.c. 9., Where slaves are impressed by the confederate government
to labor on fortifications or other public works, the impressment shall be
made by said government according to the rules and regulations provided
in the laws of the state wherein they are impressed; and in the absence
of such law, in accordance with such rules and regulations not inconsis-
tent with the. provisions of this act, as the Secretary of War shall from
time to time prescribe: provided, that no impressment of slaves shall be
made when they can be hired or procured by the consent of the owner
or agent.
"Sec. 10. That previous to the first day of December next, no slave
laboring on a farm or plantation exclusively devoted to the production
of grain and provisions, shall be taken for the public use. without the
consent of the owner, except in case of urgent necessity.
" Sec. 11. That any commissioned or non-commissioned officer or pri-
vate who shall violate the provisions of this act, shall be tried before the
military court of the corps to which he is attached, oil complaint made
by the owner or other person; and on conviction, if an officer, he shall
be cashiered and put into the ranks as a private; and if a uon-comniis-
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s'.oned officer or private, lie shall suffer such punishment, not inconsistent
v.ith military lav, as the court may direct.'' General Orders, No. 37,
April 6, 1803.
For regulations under this act. see General Orders, No. 30, 1804.
II.—" 1. That in all cases ot impressment heretofore made under the
authority of any of the persons mentioned in paragraph 2d of section 11,
of General Orders, No. 37, in which the propi rty impressed is either in
the possession o: the owner or. of the impressing officer or his subordi-
nates, and the compensation therefor shall not have been adjusted, and it
shall be necessary to determine the compensation to he made, it shall be
lawful to employ the rules and agencies provided in the act of Congress
concerning iinprt sjincnt, and the G, m ral Orders aforesaid, for that pur-
pose, in the same manner aud under the same circumstances as if the
impressment had been made since the date of the same." General Orders,
No. 39, April 10,1863.
III. "The following act of Congress, approved by the President, is
published for the information and direction of all concerned, in connection
with the act relating to impressments, heretofore announced in General
Orders, No. 37, from the Adjutant and Inspector General's Office, April
6th, 1863, and as supplementary to said act:
' An Act to amend an Act entitled an Act to Regulate Impressments by
Officers of the Army.
'The Congress of the Confederate States of America do enact, That in
all cases of appraisement provided for in said act, the officer impressing
the property shall, if he believe the appraisement to be fair and just, en-
dorse upon it his approval: If not, lie shall Aidorse upon it his reasons
for refusing, and deliver the same, with a receipt for the property im-
pressed, to the owner, his agent or attorney, and as soon as practicable,
forward a copy of the receipt and appraisement, and his endorsement
thereon, to the board of appraisers appointed by the President and Go-
vernor of the state, who shall revise the same, and make final valuation,
so as to give just compensation for the property taken; which valuation
shall be paid by the proper department for use of which the property was
taken, on the certificate of the appraisers, as provided in the act of which
this is amendatory.'" [Approved April 27th, 1863.] General Orders,
No. 53, May 1, 1863.
IV.—"21. The following named persons have been appointed ap-
praisers under the impressment act:
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E. W. Hubard, Virginia. | J. W. C. Watson, Mississippi.
Henry K.Burgwyn, North Carolina. Richard Nugent, Louisiana.
B. F. Perry, South Carolina. ' Wm. R. D. Ward, Texas.
John E Morgan, Georgia. Win. C. Benery, Arkansas.
John Fiulayson, Florida. Wm. E. Travis, Tennessee."
R. C. Faris, Alabama. '
Special Orders, No. 1)2, April 13, 1863.
V.—" 1. The acts of Congress passed on the 26th March 1863, an J
dates subsequent thereto, having provided the means of procuring army
supplies, notice is hereby given to the people of the Confederate States
and to receiving officers, that from the date of this publication no more
quartermaster's supplies will be received under the appeal made by the
President, and the plan of the Secretary of War annexed thereto. All
such supplies collected or tendered prior to the time above referred tc.
will be paid for at established rates. Hereafter supplies will be obtained,
as far as practicable, by purchase, and when ilecessary, by impressment
and officers, when authorized to resort to impressment, will obsen^
strictly the requirements of law, and the General Orders of the War De
partment, and the regulations of this officii founded thereon.
" 2. That any officer who shall be authorized by the act of Congress
concerning impressments, or under the regulations of this Department pur-
suant thereto, which have been or may hereafter be made, and who has
given the notice required by the same, shall have full power and authorit y
to enter upon any property in which he shall have good reason to su«-
pect any of the articles of produce, goods, merchandise, or other thing--
subject to impressment, may be stored or concealed, in order to obta'n
or secure the same: and if he shall have reason to believe that they a •
stored or concealed in any dwelling house, storehouse, or other building
to which he is refused access, he may apply to any judge, justice of ti.<
peace or commissioner of a confederate court, for a warrant to enter upon
the same, upon oath of the facts, and describing the objects stored -.r
concealed, and obtain a warrant to search for and secure the same; which
warrant shall only be executed in the day time and after a demand of tin
owner or occupant, if the owner or occupant shall then be inhabiting the
building aforesaid." General Orders, No. 92, June 29, 1863.
VI. " To relieve prevalent misconceptions in regard to the policy and
practice of the department on the subject of impressment, the following
being extracts of General Orders of March 19th, is repeated:
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' Adjutant and Inspector General's Office,
Richmond, March 19, 1369.
IENERAL ORDERS, \
No. 31. 5
'In consequence of numerous applications made by various persons to
'L^ War Department, it is obvious that some misconception in regard to
the instructions of the Secretary of War iu relation to the impressment
;i supplies, must exist on the part of the people, or that the agents of the
government have violated their instructions: Now, therefore, for the pur-
pcse.of removing such misconception, aud to prevent any violation of
fLose instructions, it is hereby ordered: '
' 1. That no officer of the government shall, under any circumstances
whatever, impress the supplies which a' party has for his own consump-
"ion, or that of his family, employees, or slaves.
' 2. That no officer shall at any time, unless specially ordered so to do
by a General commanding, iu a case of exigency, impress supplies which
ire on their way to market, for sale on arrival.
' 3. These orders were included in the instructions originally issued in
^elation to impressment by the Secretary of War; and the officers exer-
• using such authority are again notified, that 'any one acting without or
beyond' the authority given in those instructions, will be held strictly
responsible.'
"In conformity with the foregoing, to prevent any inconsiderate action
iu the part of officers or agents charged with the duty of impressment,
'Ley are enjoined, until further orders, which will not be given unless
juder imperative exigencies for the supply of the army, not to impress
rny necessaries of subsistence to man, owned by producers, in. transitu
'j market, or after arrival at market, unless retaiued an unreasonable time
from sale to consumers." General Orders, No. 144, Nov. 6, 1863.
VII.—" 1. The following act of Congress concerning impressments,
and the instructions of the War Department respecting it, are published
for the information and direction of all concerned:
An Act to amend an Act to regulate Impressments (approved March
twenty-sixth, eighteen hundred and sixty-three), and to repeal an Act
amendatory thereof (approved April twenty seventh, eighteen hundred
and sixty-three).
' The Congress of the Confederate States of America do enact, That in
all cases where property is impressed for the use of the army and navy,
or for other public use, under said act, the same shall be paid for at the
time of said impressment, unless an appeal shall be taken from said valu-
ition, as herein afier provided, according to the valuation agreed upon
between the parties, or ascertained by loyal and disinterested citizens of
the city, county or parish in "which the impressment may he made, in the
manner and according to the regulations provided in the first, second and
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third sections of the above recit< d act, or in the eighth section thereof,
where it is applicable.
'Sec. 2. Whenever tlw officer making the impressment of property,
under the act hereby amended, shall believe that the appraisement is fair
and just, lie shall endorse his approval upon the appraisement, and make
payment accordingly; hut if he shall believe that it is not fair and just,
then he shall refuse to approve, and endorse the reasons of his refusal on
the certificate, and shall have the right to appeal from the decision of the
appraisers, by reporting the ease to the commissioners appointed under
said act to which this is an amendment, for their decision, whose judg-
ment shall be final; and in the mean time the property shall he held and
appropriated by the officer impressing the same, who shall give a receipt
therefor to the owner, who shall also have the right of appeal as herein
provided.
'Sec. 3. The said commissioners shall have power to summon and
examine witnesses to enable them to fix the value of propeity impressed,
which shall he a just compensation for the property so impressed, at the
time and place of impressment; and when the commissioners shall have
fixed the value of property in eases of appeal, they shall furnish the
owner and impressing officer with a statement of such value, which
valuation by the commissioners shall he within three months from the
time of impressment.
'Sec. 4. That said commissioners shall be sworn faithfully to dis-
charge all their duties under this act, and the act to which this is an
amendment.
' Sec. a. That the tenth section of the act of which this is an amend-
ment be stricken out, and the following inserted instead thereof:
No slave laboring on a farm or plantation exclusively devoted to the
production of grain or provisions, shall be taken for public use, without,
the consent of the owner, except in case of urgent necessity, and upon
the order of the General commanding the department in which said farm
or plantation is situated.
' Sec. fi. That the act amendatory of the above recited act (approved
April twenty-seventh, eighteen hundred and sixty-three), and so much of
the first section of »aid act as requires an affidavit to be made by the
owner, or his agent, that such property was grown, raised or produced
by said owner, or held, or has been purchased by him, not for sale or spe-
culation, but for his own use or consumption, be and the same is hereby
repealed.
'Sec. 7. That no impressment shall be made under this act, or the act
9
to wliich this is amendatory, for the use or benefit of contractors with the
government.
' Sec. 8 Nothing in this act shall be construed to authorize the im-
pressing officer to enter an appeal fiom any decision of the local ap-
praisers, under the seventh section of the act to wliich this is amen-
datory.' [Approved February 16, 1864.]
"2. Inipiessinents according to this act, anil the act to wliich this is
an amendment, may be made for necessaiy supplies for the confederate
armies in tfie field, and for their accumulation in magazines and at posts
and depots, and to carry on the various operations of the Military Bu-
reaux connected with the War Department, v henover the same cannot
be obtained by contiact.
"3. They may he made under ordeis from the Clenerals commanding
armies, departments, corps, divisions, and by commanders of detached
parties, when a necessity arises therefor. These orders may be executed
by appropiiate officers of the staff belonging to the army. The chiefs of
the various bureaux will designate the officers and persons who shall bo
competent to make impressments under the authority conferred upon
them.
"4. Before auy impressment shall he made, the impressing officer or
his ngonf will make an offer to the owner, his bailee or agent, in writing,
for the purchase of the, property, describing the property he wishes to
purchase, the pi ice lie is willing to pay, and the mode of payment, and
stating that, upon a refusal to accept the same, compensation will be
made accordii g to the acts of Congi^ss for the regulation of impress-
ments. This notice will he considered as binding the property until the
completion of the negotiation for the sale and transfer of the same to the
impressing officer. The property will remain in the custody of the owner
and at his lisk during the pending of these proceedings, unless a delivery
of the same h-1 tl -i< upon u h- to lL< impres-ing officer, with his consent.
In ease of a change of possession under these circumstances, the Con-
federate States will he legarded as the owner, and the property held for
its use and at its risk.
"5. In all east in which the offer of an impressing officer is refused,
he will proceed to adjust the price according to the first section of the act
above, lecitcd; that is, by the judgment of two loyal and disinterested
persons of the city, county or palish in which the impressment may he
made—one to he selected by the owner, his bailee or agent, and one by
the impressing officer. Tn the event of tlwir disagreement, these two will
select an um'pire of like qualifications. The persons thus selected will
2
10
pro( ci ti i i ,ts -s j isl eompt n :ttin . f r tV» property >o impressed, wis thor
'-he absolute ownership or the temporary use thereof be required. If the
impressing officer believes that the appraisement is fair and just, lie will
endorse Lis approval, and pay for the property; and the, right in the
bject impressed will become tho property of the Confederate States.
Rut if he does not approve of tho appraisement, he will decline to up-
prove it, and, endorse tho reasons for his refusal on the certificate, and
forthwith r port the case to tho commissioners appointed under the fifth
section of tin act, to which the act above recited is an ann udmeut; and
in the 1111 an time the property will he taken, and a receipt describing the
propei ty and the proceedings for the adjustment of the price and the
appeal, given to tho owner. The impressing officer will immediately
report the case to the appraisers, with a statement of the quality and con-
dition of the property, and his opinion upon the subject.
"6. No ollict r or agent will impress the necessary supplies which
tny person may have for the consumption of himself, his family, em
ployees or slaves, or to carry on his ordinary mechanical, manufacturing
or agricultural employments.
" If auj question arise as to the fact whether the supplies are neces
sary, or whether there bo a surplus, it will be determined by appraisers
mutually selected according to the preceding section; and in this case the
decision of the appraisers will be binding on the officer, who will not be
allowed an appeal then from.
"7. Those regulations are published as a substitute for the regula-
tions contained in General Orders, Noa. 37 and 161, Rories of 1863 "
General Orders, No. 30, March 7, 1851.
VIII. "-<4n Act to authorize the impressment of Meat for the. use. of the
Army under certain circumstances.
'* The Congress of tho Confederate States of America do enact. That
whenever the President shall declare tlipt the public exigencies render it
necessary,'impressments of meat, for the use of the army, may be made
from any supplies that may exist in the country, under the express con-
dition that just compensation shail be afforded to tho owner of the meat
taken or impressed, and subjected to the following restrictions and limi-
tations:
" Sf.c. 2. Tho power to direct such impressment shall be conferred.
upon the Secretary of War; but he shall not redi.ee the supplies of any
person below one-half of the quantity usually allowed for the support of
himself, his family and dependants for the year. He shall exercise the
stud power by orders directed to the officers or agents he may employ,
11
wlio shall have explicit instructions as to the mode of its execution, ami
injunctions that the same shall not be abused.
" Kkc. 3. That these orders shall direct that a notice shall he given to
the owner of the meat needed, his bailee or otl or agi ut, declaring the
quantity required, the price offered, the existence of a n< ossify, and
whether possession is to be taken cf the same immediately, arid with
whom the, risk of the safe-keeping is to be, pending the negotiation, aud
in what manner the compensation shall be settled in case the offer is not
accepted—service of which notice shall be a condition precedei t to am
impressment or seizure by the impressing < ffeer.
" Srcc. 4. That upon the, servict of this notice upon the owner of any
meat liable to impressment, the owner shall bold the same, subject to the
claim of the Confederate States, and shall be entitled to just compensa-
tion, according to the provisions of this act; and if the necessity is de-
dared by the impressing officer to be urgent, he shall deliver the jmsst s-
sion to the impressing officer upon his demand, who shall give a reet ipt
therefor, as provided in the sixth section of this act.
" Skc 5. That for the ascertainment of the quantity of meat liable to
impressment under this act, and also of just compensation for the, same,
where the owner and the impressing offieer cannot agree, the impressing
officer shall appoint one lojal aud disinterested citizen of the county,
district or parish, in which the meat impressed shall be at the time of im-
pressnient; aud the owner of the meat so impressed, his agent or ofhei
bailee, shall appoint another, who shall, upon oath, ascertain the quan-
tity liable to impressment, and the value of the same at the date of tlx
notice served upon the party, which oath may he administered by the im-
pressing offieer, and which ascertainment of the quantity and value shall
be conclusive evidence thereof; and if the assessors cannot agree, the}
may associate with them a third person, of Hke qualifications, to make
said assessments.
" Sr.C. 6. That whenever an impressment shall be made under this act.
it shall be the duty of the impressing officer to give an official certificate,
showing,the quantity taken, the company, battalion, regiment or other
command, for whose use it is required, the compensation to he paid, the
circumstances of necessity that existed, which certificate shall be evi-
dcnco of a claim against the Confederate States, and shall bo piomptlj
paid by the disbursing officer of the command for which the meat was
taken, or by the chief of the bureau having charge of disbursements for
similar objects." [Approved February 17, 1HG4.]
"1. The necessity for the impressment of meat under the above act
having arisen, in the opinion of the President, these regulations for the
12
emcixc of the power of impre«siiie it are 11 ftdh, nndrr the authority of
the preceding act of Congress, bj the Si crctary of War
"2. The power to make "mp ssn 11 t und r hi' u t is ennferrid itj on
the conmiandiug gem rals of ilepartii.ei l», an 1 of annies in the fie'd, to
he exercised byoflittrs specially dcignuied hy them for that pin pose,
and also upon the Cli'n f.of ti e Subi >t* ace Dcpartiaoat, and mu h i fi'.tus
of his bnr.au as he may seh i r
"3. When any impressment of nu at is reqtiir d, the i npiess'r g iffirer
'will lvquiic a statement of the si j plies on I and, il e l i mbi r o p mills
to be provided for, the length of time foi wlf -h the proviso n is irade,
and will, thereupon, if he shall comlm e ihut ther- is a cause 1 ir ma-
presstnent, proceed to give the notice requiied hy the 3d section of t'u* act.
"4. The oTaer inakiag tin iij n . t will .u ad cases u on nee
by giving a written or printed notice, w liich shall express all the par-
ticulars contained in the section afori saiil, and lie will tare, i hip m t to
impress mine of the supplies of anj owner than the act of Ci ugiess
permits
'*5. If any question should arise us to the quantity of iru at in pos-
session of the owner, or whether a leasotiah.e allowance has hem made
under the conditions of this act, or in referi nee to the rate of compensa-
tion to be paid, the difference will he settled, according to the ,r>ih section
of the act The decisions of the arbitrators appointed under this sei tion,
will be conclusive upon both the impressing officer and the owner, und
the settlement will be made according to the award.
"6. A report of all impressments under this act, whether hy officers
in the field or by officers of th.e Subsistence Department, will he made to
the Chief of the Bureau of Subsistence, by the officer making it.
"7. The attention of officers in the fit Id who may bo rcquiud to
make impressments under this act, is particularly directed to the con-
ditious of the 6th section, and they are specially directed to eon form in
all cases to tho same. Any deviation fio n this order will subject the
officers concerned to punishment.
"8. No iinpresstnent under this or any other order shall he made
of milch cows, or of the breediug stock of auy farm or plantation."—
General Orders, No. 3D, March 24, 18i">4. •
IX,—"1. The act pf Congress providing for the establishment and
payment of claims for a certain description of property, taken or infer-
nially impressed for the use of the, arni\, approved June 14ih, IHfit, with
accompanying instructions, are published for the information and iustruc-
tion of all concerned.
13
• An Act providing fur the establishment and payment if Claims ft* a
certain description of Property taken or informally impressed for ike
use oj the Army.
4 The«Oongress of the Confederate States of America do enact, That it
shall be the duty of the Secretary of War to appoint and assign, in each
congressional district, and for each territory, an agent, not liable to mili-
tnrj duty in the fh Id, who shi ^1, nt stated times, in each county or parish,
under the diieetiou of the post quarto minster neartst to hiin, receive and
t'lTce proof, uuder oath, in relation l< all clain s in said district for forage,
provisions, cattle, sheep, hogs, horses, mules, teams and wagous hereto-
foie furnished to the arinj by the owner, or heretofore taken or informally
impressed for the use of the army, and not yet paid for, by any officer in
tL ' mililaij mi vice, or b^ his udcr or din crioii, expitss 01 implied, from
the use of the property, whether said officer be a line or staff officer, and
whether he be a bonded officer or otherwise, and report the facts and traus-
mit the evidence in each case to the proper accounting officers of the
treasury, together with his opinion as to the justice and validity of the
claim: and the said accounting officers are hereby authoi ized to audit and
control, and order payment of such claims as appear to theui to be equi-
table and just: provided, that all such claims originating west of the
Mississippi river shall be reported to the accounting officers of the Trea*
sury Department established for the Trans-Mississippi Department, who
are hereby authorized to audit, control and direct payment of the same
in the same manner as the accounting officers of the treasury east of the
Mississippi river. And the said agent is hereby authorized, iu taking
testimony in regard to said claims, to administer oaths to witnesses, and,
if he thiuk proper, to the claimants themselves. The compensation al-
lowed to said agent shall be ten dollars per day while actually engaged
in the performance of the duties imposed on him by this act, and thirty
cents per mile for every mile actually travelled by him; to be paid under
regulations to be prescribed by the Secretary of War: provided, that the
Secretary of War may assign to the duty herein mentioned any quarter-
master or disabled officer of the army; and iu that event, said officer or
quartermaster shall, in addition to the compensation now allowed him by
law, be entitled to mileage at the rate of forty cents per mile: provided,
further, that the Secretary of War may appoint and assign any non-com-
missioned officei or private to perform the duties under this act who may
be unfit for active service in the field because of wounds received or dis-
eafje contracted in said service; and the pay and allowancesof such non-
commissioned officer or private, when so appointed aud assigned, shall be
14
th^same as am allowed to persons so appointed who may not be liable to
nJWtary service.
'Skc. 2. This act shall cease andjletermine on the first day of January
eighteen hundred and sixty-five, east of the Mississippi river, and on the
first day of May eighteen hundred and sixty-five, west of the Mississippi
river; and all claims of the description aforesaid, not presented to thp
agent aforesaid prior to said dates, at the respective places mentioned,
shall not be entitled to the benefits of this act.' [Approve^ June 14,
1864.]
" 2. In every congressional district there will be appointed an agent
to perform the duties described in the preceding act of Congress, whose
names will be announced in Orders, and who, immediately after notice
thereof, will proceed to the fulfillment of the duties imposed in tho same.
He will hold one or more sessions in each county in his district, and give
notice of the time and place of holding the same, and of the order of pro-
ceeding at, and the probable duration of the session. The operation of
the act is limited to a specific time, and each agent is required to take
measures for the full performance of its requirements, and for securing to
every claimant an opportunity of presenting and proving his just claim.
" 3. Every claim under this act shall be presented in writing to the
agent for the district in which the claimant resides, supported by his oath
as to the justice of the same, and by the affidavit of one or more wit-
nesses; and the claimant shall also state by whom his property was im-
pressed or taken, and at what time, and for what purpose, and at what
price, and shall produce any written evidence in his possession relative
to the same: provided, if the claimant be dead, or be prevented by any
cause from appearing before the agent, proof shall be submitted as to the
fact, and the occasion therefor; and other proof of the claim may be
taken. The exact value of the property must be proved, and no specp-
lative or contingent damages or values are to be assessed.
" 4. The agent shall, whenever it may be deemed expedient, examine
the claimant and the witnesses orally upon the subject of the claim, and
record their testimony.
" 5. The agents appointed under this act will take the testimony of the
various officers of the army who may have been concerned in the im-
pressment or appropriation of any of the property in reference to which
claims shall be made, and will ascertain by what authority the same was
taken, for what purpose, and at what time; and moreover will make spe-
cial enquiry as to the use which was made of the same, and enquire of
all facts pertinent to the subject.
15
"f>. cure should bo taken in the imis ligations to he rra,_ ;vider
tlih* act, to ascertain the justice and accuracy of any claim that may he
preferred, and to prevent fraudulent or exaggerated claims from being
allowed; and for that purpose, all the circumstances connected with the
impressment or appropriation or employment of property should be ex
amiued. The name, rauk and authority of the officer should he reported,
and whatever else that may throw light upon the transaction.
"7. All the powers conferred by this act, and all the duties pre-
scribed by the same, are devolved upon the agents appointed under it;
and within the time limited in the act, they will make their report to the
Second Auditor of the Treasury." General ^Orders, No. 54, June 18,1864.
X. The following are the forms to be used by commissaries in im-
pressing property:
Form. No. 1.—Notice of Impressments.
County, State op ,
186 .
To Mr.
Sir:
I am authorized by the Commissary General of the Confede-
tate States, under the laws of impressment, to collect supplies for the
irmy; and you are hereby notified that I require for the use of the array
if all the —— .
you have, except what the laws aforesaid authorize you to retain. From
:he best evidence I can obtain, the amount you have on hand, liable to
impressment. is
I offer you in payment for the same, dollars, being the price fixed
ay the Commissioners for , in the schedule for the month of
186 ; which you can receive at your election, to be made when this no-
-,:ce is served, in confederate money, six per cent, non-taxable certificates,
<r such articles as I am authorized by the Department to exchange for
subsistence.
Should you decline to sell for the price offered, or object to my esti-
mate of your surplus, you are hereby notified that the said property is
impressed for the government; and the whole subject can be referred to
arbitrators for settlement, as provided for by said laws.
The said property will be left in your possession, and at your risk,
until it is called for, or the appraisement is made, and you are notified
not to sell or remove the same.
■ , Commissary,
{Or Agent.)
16
Form, 2.
County, State op
Wo, the undersigned, loyal and disinterested citizens of the Cnnfede-
rate States and the state aforesaid, chosen by , of the one
part, and , of the other part, having been duly sworn to
appraise aud assess a just compensation for the following articles, the
property of , impressed for the use of the C. S. anny, do
value the said property as follows:
making a total of dollars.
Given under our hands aud seals this day of 186
[ Seal.]
[ Seal.]
t Seal.]
Approval or Disapproval of Officer.
The above appraisement is hereby
, Commissary,
(Or Agent.)
The Confederate States,
To —,
Dr.
Date.
Dollars
Cents.
Total amount,
Cr. By this amount paid by ,
Amount due.
Receipt to be written on the bach of the Account for Impressment.
Received at , the day of ■ 186 , of ,
Commissary C. S. A., dollars and cents, in full of the
above account.
17
Certificate of Impressment.
I certify, that by virtue of authority from , I have im-
pressed, this day of 186 , at , county of .
state of , the following supplies, the property of , viz:
That the tame are essential for the use of the ai'rny, could not be other-
wise procured, and were taken through absolute necessity, and that tie
said property was duly appraised, as herein after set forth, at
dollars and cents, and that the sum of dollars has been paid
on account thereof.
, Con0nissary,
(Or Agent. I
Form No. 1.—Impressment of Meat.
County, State of ,
186 .
To Mr. :
Sir;
I am authorized by the Commissary General of the Confede-
rate States, under the law of Congress on the, subject of impressments,
approved February 17th, 1864, to collect supplies for the army; and you
are hereby notified that I require for the use of the army of ———, now
greatly needing it, all the meat you have, except what the law aforesaid
authorizes you to retain, which is " one-half the quantity usually allowed
for the support of yourself, your family and dependants for the year." I
From the best evidence I can obtain, the meat you have on hsiua.
liable to impressment, is as follows, viz: pounds of bacon,
pounds of beef (or beef cattle). I offer in payment of the same, in con-
federate money, — , the price fixed by the Commissioners for
, in their schedule for the month of .
Should you object to the price offered, or to my estimate of your sur-
plus, the w hole subject cun be referred to arbitrators for settlement, as
provided for in the 5th section of the law.
The property will be left in youv possession, and at your risk, until it
is called for, or until the appraisement is made—or I require immediate
possession of this meat, and will give you the formal receipt for same,
required by law.
3
18
Form 2.
— County, State of ,
186 .
We, the undersigned, loyal and disinterested citizens of the said county,
haviug been duly sworn to ascertain the quantity of meat in the posses-
sion of or belonging to , which is, under the law of Feb-
ruary 17th, 1864, liable to impressment, and also to ascertain the just
compensation for the same, do, upon our said oaths, say that the said
has, liable to impressment, pounds of bacon, worth
per pound, and pounds of beef, worth per pound,
making a total value of dollars.
Given uyder our hands aud seals this day of 186 .
[ Seal.]
[ Seal.]
[Seal.]
The Confederate States,
To , Dr.
Date.
Dollars.
Cents.
Receipt to be written on the bark of the Account for Impressment.
Received at , the day of 186 , of ,
C >mmissary C. S. A., dollars cents, in full of the above
account.
1 certify, that I have this day impressed and received from
the meat named in the above bill, and for which the said
is entitled to the sum of dollars cents, as above stated—the
said meat being necessary for the use of the army of , and has not
been paid for by me.
Given under my hand this day of 186 .
—— , Commissary,
(Or Agent.)
19
A separate " Statement of Articles Impressed," assimilating to Form i3.
Sub. Keg., with the vouchers, will accompany each quarterly account
current, and a copy of the said •' Statement" will accompany each
monthly return, on which must be entered all the impressments for the
month The articles must be taken up on Form I, Sub. Reg., and ac-
counted for in the same manner as if they had beenVeceived by purchase.
Supplies of Detailed Farmers.
XI.—"4. There shall be exempt one person as overseer or agriculturist
on each farm or plantation upon which there are now, and were, upon
the first day of January last, fifteen able-bodied field hands, between the
ages of sixteen and fifty, upon the following conditions: 1. This exemp-
tion shall only be granted in cases in which there is no white male adult
on the farm or plantation, not liable to military service, nor unless the
person claiming the exemption was, on the first day of January eighteen
hundred and sixty-four, either the owner and manager, or overseer of
said plantation; but in no case shall more than one person be exempted
for one farm or plantation. 2. Such person shall first execute a bond,
payable to the Confederate States of America, in such form, and with
such security, and in such penalty, as the Secretary of War may pre-
scribe, conditioned that he will deliver to the government, at some rail
road depot, or such other place or places as may be designated by the
Secretary of War, within twelve months then next ensuing, one hundred
pounds of bacon, or, at the election of the government, its equivalent in
pork, and one hundred pounds of net beef (said beef to be delivered on
foot) for each able-bodied slave on the farm or plantation, within the
above said ages, whether said slaves be worked 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
act: provided, that when the person thus exempted shall produce satis-,
factory evidence that it has been impossible for him, by 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 said farm
or plantation, the Secretary of War shall direct a commutation 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 sell the marketable surplus of pro-
visions and grain now on hand, and which he may raise from year to
year, while his exemption continues, to the government or to the families
of soldiers, at prices fixed by the commissioners of the state under the
impressment act: provided, that any person, exempted as aforesaid, shall
20
!>'• entitled to a credit of twenty-five per cent, on any amount of meat
which Jie may deliver within three months from the passage of this act:
provided further, that persons coming within the provisions of this ex-
emption shall not he deprived thereof by reason of having been enrolled
since the first, day of February eighteen hundred and sixty-four.
" In addition to th^ foregoing exemptions, the Secretary of War, under
the direction of the President, may exempt or detail such other person as
be may be satisfied ought to be exempted on account of public necessity,
and to insure the production of grain and provisions for the army ai.il
the families of soldiers. He may also grant exemptions or details, on
Mich terms as lie may prescribe, to such overseers, farmers or planters
as he. may be satisfied will be more useful to the country in the pursuits
of agriculture than in the military service: provided, that such excmp-
tions shall cease whenever the farmer, planter or overseer shall fail dili-
gently to employ, in good faith, his own skill, capital and labor exclu-
sively in the production of grain and provisions, to he sold to the govern-
ment and the families of soldiers ut prices not. exceeding those fixed at
the time, for like articles by the commissioners of the state under the im-
pres.sment act." Art of Congress, approval February IT, 1804.
XII. 'con fed f.kate states of america,
War Df.partmf.nt, Bureau of Conscription,
Richmond, l'a.. June 27, 1864.
CIRCULAR No. 2\.
* # « * # * »
41. The sale to the government or the families of soldiers, at prices
fixed by the commissioners of the state under the impressment act, of the
marketable surplus remaining after furnishing the government with the
stipulated quantity of provisions, and which he may raise from year to
year, while his exemption continues, is made by the act of Congress, ap-
proved February 17th, 1864, one of the conditions of exemption allowed
to an overseer or agriculturist. A claim is asserted by some of those ex-
cinptcd as agriculturists to exchange such parts of the aforesaid surplus
as they may please for supplies of provisions, clothing, and the like, to
be consumed in family use, and to sell to the government or the families
of soldiers only what may remain of such surplus, after making said
exchanges.
'This claim is in violation of law and of their contract with the govern-
ment, and cannot be allowed.
' Upon satisfactory evidence being furnished that persons exempted as
overseers or agriculturists have or are thus disposing of their surplus pro-
ductions by exchange as aforesaid, enrolling officers will arrest all such
persons, forward them to the nearest camp of instruction, to be retained
there until final action shall be taken and announced in their cases, and
forward, through the proper channels of communication to this Bureau,
a report of all the facts and circumstances of each case.
21
' Every agriculturist or overseer, upon receiving his certificate of ex-
emption, should be informed that the action indicated above will be taken
in the event of his not disposing of his marketable surplus in accordance
with the requirements of law.
By command of Brig. Gen. John S. Preston, Supt.
C. B. Duffield, a. a. g:
XII.—" 1. The Bureau of Conscription will cause to be delivered from
tire proper officers of the Bureau to the Chief Commissary in every state,
a report containing the names of all the persons in the state, with the
places of their residence, who have obtained exemptions or details as
agriculturists, owners, overseers, managers, farmers, planters or, other-
wise, as producers of grain or provisions, under the fourth paragraph of
the tenth stetion of the military act of the 17th February 18G4, published
in General Orders, No. 20 (current series), together with a statement of
the ternfs of the contract, the sureties to the same, and with all other per-
tinenf facts relating to the said exemption or detail. The officers of the
Subsistence Department, under thejjirection of the Commissary General
and Chief Commissary of each state, are charged with the collection of
the meat which any exempt or detailed men may have contracted to pay,
and to give an acquittance therefor: also to make whatever commuta-
tions or reductions that may be authorized by the act whenever the con-
ditions are established that justify the same; and to make all the pur-
chases of the marketable surplus at the prices specified in the act, which
the same authorizes to be made on behalf of the government—the said
Subsistence Department, being hereby clothed with authority to represent
the government in the enforcement of its claims under the contracts and
obligations that the act imposes upon the exempts and detailed men
described therein.
"2. In order that the regulation on the subject of the sale of the
marketable surplus of provisions and grain to the government, and the
families of soldiers in the said act, may have execution, the commissaries
in the different states may be instructed to limit their purchases of grain
and provisions of the marketable surplus in any district to some definite
proportion, not to exceed one-half, and to leave the remainder for the per-
sons who purchase on behalf of the families of soldiers.
" 8. All agents appointed by the public authorities of any state, county
or town, to supply food for the families of soldiers, are authorized to pur-
chase the portion unappropriated by the government, for the object of
their trust. The Commanders of Conscripts or the Chief Commissary
of each state or district may authenticate the authority of such agents,
22
and persons selling to agents thus authenticated shall be fully warranted
to do so.
" 4. The families of soldiers, as described in the said act, are the families
composed of the wife or wife and children of any person who belongs to
the army; the widow or widow and children of any person who died
while in the service; the mother and sisters of any soldier or soldiers in
the army, and who resided with them as members in the same family, or
were dependent upon their labor or support; the parents or sisters of any
person belonging to the army, who resided in the same family with them,
and who derived from them support.
'• 5. Officers are authorized to purchase necessary subsistence for their
families under this act.
" 6. Every exempt and detailed man under this act shall render to the
enrolling officer in his district, a detailed statement of the marketable
surplus produced and sold by him. with testimony that the sales were to
the government, or to soldiers' families; which statement shall be sent to
the Commander of Conscripts for the state, and thereupon satisfaction
upon his bond shall be entered.
" 7. The act of Congress aforesaid provides, that exemptions in favor
of the classes aforesaid shall cease whenever the farmer, planter or over-
seer shall fail diligently to employ in good faith his own skill, capital and
labor exclusively in the production of grain and provisions, to be sold to
the government and the families of soldiers at prices not exceeding those
fixed at the time for like articles by the commissioners of the state, under
the impressment act. It has been represented to the Department that
there are instances of persons exempt or detailed under this act, who pay
but little respect to the obligations they have contracted: that they have
become speculators in food and provisions: that they are negligent and
careless as to the extent of their productions, and openly affirm that they
do not mean to have any surplus. The Department is required, in all
such or similar cases, to revoke the detail, and the performance of this
duty is devolved upon the Bureau of Conscription, upon proper testi-
mony being afforded to them or to their officers, to be designated by
them, to perform this duty." General Orders, No. 69, Aug. 27, 1864.
XIV. " When enacting laws for impressment, Congress could not have
expected impressing officers, as a class, to be competent to settle the
meaning of the words 'value or just compensation,' since jurists and
political economists have been unable to determine on a definition or
principle of ascertaining the just value of an article. Under these cir-
cumstances, Congress enacted that commissioners, jointly chosen by the
23
confederate and 6tate executives, should, at intervals, fix the value of
commodities, as the best mode of settling what was just compensation,
and thus fulfilling the constitutional requirement, in cases of impress-
inent. The schedules fixed by these boards, for the respective states,
monthly, were objected to by certain parties, and the objection sustained,
r>n the ground that value, at the time of an impressment, could not be
determined by rates fixed anteriorly; consequently, in any case of im-
pressment, whether of property in the hands of speculators or producers,
the appraisement by neighbors selected by both parties is required; and
either party, if not satisfied with the award, can appeal to the joint com-
missionere. In cases where one-half of the meat, which a party had
secured for the subsistence of those dependent on him, was impressed,
iu accordance with the law promulgated in General Orders, No. 39, the
necessity of promptly supplying him with an equivalent, settled the prin-
ciple that just compensation required the local cost of the article, and
such appraisement by neighbors, mutually selected, was made final, with-
out appeal.
" Whenever the local appraisement of a man's surplus exceeds the
price fixed by the last schedule of the commissioners in the state, by an
amount more than to be understood by any superiority of the special
articles to the ordinary standard, and no extraordinary changes in the
condition of the country have occurred since the last schedule was fixed,
then the impressing officer is advised to appeal from the lucid appraise-
meut to the commissioners, as the legally appointed tribunals to settle
value, and as in the order of reason, the most competent, they having
been constantly studying the circumstances, which might modify con-
elusions on this mooted question.
" When a party refuses to give information to an impressing agent,
who exhibits his credentials, the officer shall apply to the officer in charge
of the nearest reserve organization, who Will be required to enable hint
to examine into the stock of supplies in the possession of the party
refusing information.
" When, notice of impressment has been given, and the business is
only awaiting settlement, if the holder, instead of retaining it for the
government, refuses to deliver it, or disposes of it otherwise, then the
same reserve force shall be invoked, and the impressed property seized,
or an equal quantity taken from the party, on the ground that he has not
alienated what was the government's! but what he considered his own.
" Officers will proceed to impress all the surplus available, as rapidly
as they can.
24
" Bonded agriculturists are as much in the service as they would hav»
been if not conditionally exempted.
"Whenever one of these is found bartering any of his surplus, or
selling any to others than the government, or families of officers and
soldiers, or at rates other than those prescribed, or is not strictly devoting
his whole attention to the production of supplies, evidence of the fact
must be at once furnished to the appropriate enrolling officer, and the
name of the party and the enrolling officer sent to the Bureau of Con-
scriptiuti. The district attorney shall be furnished with the information,
preliminary to a prosecution of the offender on his bond.
" Officers will also ascertain from the bonded farmers with whom they
deal, the amount of meat they have contracted to deliver, and how much
surplus subsistence they have, and see that one-half goes to tho govern-
ment.
" Tho Secretary of War will direct that the orders to tho enrolling
officers and commaudants of reserves be given; also that directions to
the district attorneys be sent, to prosecute promptly all who have not
fuliilled the terms of their bonds.
" If any man liable to military service, who has not been detailed or
exempted from such service for any purpose whatever, is found engaged
in speculation in articles of army subsistence, or engaged in any other
business prejudicial to the interests of the government, it is your duty, as
one of its officers, promptly to report him." Circular Subsistence Bureau,
September 5, J8f>4.
Tax in Kind.
XV.—" 34. In transferring from their depots the produce collected as
tax in kind, district post quartermasters will deliver articles suitable for
food for soldiers, to the nearest depot commissary.
" 38. Corn for breadstuffs, and corn and long forage for their animals,
may be transferred to officers and agents of the Subsistence Department.
" 40. In Virginia, ground peas will b6 delivered to the nearest com-
missary; in other states, to the. Quartermaster's Department, for the
manufacture of oil.
"42. Commissaries and quartermasters who are purchasing supplies,
and those serving with troops in the field, when authorized to do so by
the Chief Commissary or Chief Quartermaster of the army with which
they are serving, may receive from producers the tax in kind. The
names of officers so authorized will be reported to the officer in general
charge. The receipt of those officers is evidence that the producer has
paid so much of his tax; but as the post quartermaster of the congres-
25
sional district is responsible for this tax, upon the assessor's estimate, the
receiving officer will also receipt to liim for the same. In all such receipts,
the name of the producer and his county should be stated.
"43. If more convenient, such receiving officer may receipt to the
producers severally, and then, furnishing a list of such tax payers and
their payments (so that the proper credits may be given), may, at the end
of each month, receipt to the district post quartermaster in bulk.
" 75. Where produce is received by quartermasters or commissaries
serving with troops in regions or localities declared 'impracticable,'' the
officer receiving will receipt in the usual manner to the post quartermaster
of the district, if there is one; if not, to the controlling quartermaster of
the state.
"82. Where produce received as tax in kind is threatened by the
enemy and cannot be removed, it miist be destroyed. Before doing this,
however, the officer in charge should be well satisfied that it cannot be
prevented from falling into their hands by any other means; and he is
invested with large discretion in the use of such other means.
" 85. Where salt pork has been collected instead of bacon by officers
authorized to receive the tithes, district post quartermasters will receipt
to producers at the rate of seventy pounds of salt pork for sixty pounds
of bacon, and account for the same upon their abstract of exchanges."
Regulations Assistant Quartermaster General, March 29, 1864.
"91. Unless otherwise specially directed, officers in charge of tax in
kind depots will transfer to the supply officers of the Subsistence Depart-
ment all or any articles which may be exclusively subsistence stores, and
those articles which are both quartermaster and commissary stores may
be transferred to the quartermaster or commissary who first applies for
them, with the means of transportation to remove them. They can be
reserved for neither." 'Regulations Assistant Quartermaster General.
June 17, 1864.
XVI.—"3. Producers are required to deliver the wheat, corn, oats,
rye, buckwheat, rice, peas, beans, cured hay and fodder, sugar, molasses
of cane, wool and tobacco, in such form and ordinary marketable conch-
tion as may be usual in the section in which they are delivered—cotton
ginned and packed in some secure manner—tobacco stripped and packed
in boxes.
" 6. Where producers offer to pay their tithe tax to officers authorized
to receive it, it is obligatory upon the latter to receive the produce, and to
pay the excess of transportation over eight miles, at the rates prescribed
4
26
by slate commissioners, under the impressment act. In each case they
will receipt to the post quartermaster of the district for the produce.
Upon this receipt the receiving officer will be responsible for the quantity,
which he will take up on his property return. The receipt given to the
producer will only be evidence that so much of his tax is paid. In all
such receipts the name of the producer and his county will be stated."
General Orders, No. 137, September 3, 1863.
XVII. " Officers of the Quartermaster General's and Commissary De-
partments, who are in charge of depots, will receive from officers collect-
ing the tax in kind, and receipt for all produce belonging to their respee-
live departments which may be invoiced to them, and provide store-
houses for the same." General Orders, No. 132, October 5, 1863.
XVIII.—" 1. An Act authorizing I he 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 commutation for the tax
in kind on bacon, an equivalent therefor in salt pork." [Approved Do-
cember 28, 1863.]
"2. The foregoing act of Congress being now in force, the officers
mentioned in the act are hereby authorized to demand and receive, in
commutation for the tax in kind, an equivalent in salt pork. In esti-
mating what shall be an equivalent, reference shall be made, as far as
practicable, to the schedule rates established by the appraisers appointed
under the 5th section of the act of Congress relative to impressments.
But the Quartermaster General may direct a variation from those rates,
and settle others, in such localities as a variation may be deemed ad-
visable, for the interest of the public service." General Orders, No. 4,
January 11, 1864.
YTX-—" 1. The receipts of bonded quartermasters and commissaries
and of agents of tax service are the only receipts valid to a producer for
his tithe tax. All others are worthless, and unjust impositions on the
tax payer. It is strictly forbidden that any other persons than those
above named shall give receipts for the tithe."
" 3. Quartermasters and commissaries who have means of transports-
tion, and all such officers collecting supplies, will give special attention
to the removal of the tax in kind from interior depots to rail road stations,
and to the supply storehouses of the army.
27
" 4. Officers with troops are prohibited from forcibly taking possession
of the tax depots or appropriating the tithe. If they need supplies, re-
qoisition therefor will be made upon the tax officer or agent." General
Orders, No. 48, May 27,1864.
XX.—" 7. Great irregularities in the observance of the orders regard-
ing the collection of the tax in kind having existed, attention is called to
paragraphs I, III and IY, General Orders, No. 48 (current series); which
are repeated and enjoined upon the army. Those orders are not intended
to authorize any quartermaster or commissary to establish tax depots in
organized tax districts, but to allow them, in cases where exigency re-
quires it, to collect from producers, in government wagons. The sup-
plies already collected at the tax depots are always transferable to them
upon requisition. Attention of quartermasters and commissaries is spe-
cially called to this order. A violation of it is an outrage to the tax
payer, and the efficiency of the tax in kind service demands that offenders
against it shall be held to strict accountability." General Orders, No.
63, August 6, 1864.
XXI.—When the blades have not been stripped, commissaries are
authorized to exchange the stalks and blades of corn, cut down in the
field, for hay or grain.
Particular attention is called to the 42d section of the Regulations of
the Assistant.Quartermaster General, relative to the giving of receipts on
account of tax in kind at the end of every month. These instructions
have not generally been followed, aud in many cases entirely neglected.
Commissaries will be held to strict compliance with them, both for col-
lections already made (which should at once be receipted for, if not
already done), and for the future. Compliance is indispensable to the
settlement of the accounts of the quartermaster of the congressional dis-
trict, and of the assessor and collector.
The opinion seems to prevail, that tax in kind supplies may be used
wastefully and without accountability. This is au error. Officers are
hereby notified that they will be held to the same accountability for this
property as for that received from any other source.
In carrying out the above instructions, it is requisite that officers of
this Bureau Cordially co-operate with collectors of the tax in kind; in the
regular discharge of their duties. Prompt, energetic and co-operative
action will greatly facilitate the collection of supplies, so much needed
for the armies in the field.
28
CURRENCV.
XXII.—" 1. All officers and agents will forward estimates for eertifi-
rates of indebtedness, to be placed to their credit with the Treasurer,
Assistant Treasurer or Depositaries, which, when so placed, are to be
drawn out in sums of even hundreds, by the ordinary check, with the
addition of the words, ' payable in certificates of indebtedness, dated
186 ,' the date of the purchase or impressment, which must
ii<'t be anterior to the 17th February 1864.
" 2. Each officer or agent who has issued papers, stating that eertifi-
eutes of indebtedness are due to parties for property bought or impressed,
in accordance with Circular, dated March 1st, 1864, conveying Instruc-
tions of the {secretary of the Treasury in respect to those certificates, will
proceed to settle with the holders, giving in payment his check on the
Treasurer, Assistant Treasurer or Depositary, as above required, paying
the odd amount in cash, or cash check.
" 3. Each officer and agent is hereby enjoined to use as large a propor-
tion of certificates of indebtedness as possible in making his purchases,
aud to appeal to the patriotism of public creditors to receive in payment
these certificates in lieu of currency.
" Under the last Currency Act of Congress, the Treasury is only autho-
rized to issue, in payment of government expenses, about $ 200,000,000.
Of this amount only $ 50,000,000 remain to be issued. The only other
means for carrying on the government are, taxes, certificates of indebted-
ness, and sale of 6 per cent, non-taxable, long-date bonds. Taxes are
not available until 1865, for they are paid in 4 per cent, bonds, which of
course cannot be used as currency. The 6 per cent, long-date, non-
taxable bonds are held in the market at 35 per cent, premium, and it is
impracticable to sell a sufficient amount of them to carry on the govern-
ment. Hence, the government must rely upon the use of certificates of
indebtedness. These certificates offer the following advantages to the
holders: They bear 6 per cent, interest, payable semi-annually, and are
exempt from taxation on principal and interest. As long as the present
rate of taxation continues (which is 6 per cent, direct tax, besides a tax
on the income derived from bonds), these are much better than any taxa-
ble confederate bonds; for they produce 6 per cent, instead of less than 2
per cent., which the 8 per cent, bonds produce after paying taxes.
" There is another small advantage—the claimant gets interest on his
claim from the date of purchase, whereas, if paid in cash, he gets no
interest." Circular Subsistence Bureau, Reg. Cur.
29
XXIII. " The proposal of the Souiherp Express Company to carry
funds for the government having been accepted, all officers are hereby
forbidden sending persons for funds in cases where the Express Com-
pany can be used." General Orders, No. 77, October 22, 1862.
XXIV. Officers and agents of this Department are required to render
returns according to regulations, or funds cannot be furnished them.
XXV. Estimates for funds must be sent to Capt. John M. Strothck,
A. C. S., of this Bureau.
The Ration.
XXVI. The ration is one-half of a pound of bacon or pork, to troop-,
iu movement or at work, and one-third of a pound to stationary troops,
>r one pound of fresh or salt beef; not to exceed one and a half pound*
.if flour or corn meal, or twelve ounces of hard bread; one pound per
month of tobacco; and to every one hundred rations, eight quarts ot
peas or beans (or in lieu thereof, ten pounds of rice), four quarts o*
vinegar, one and a half pounds of tallow candles, four pounds of soap,
two quarts of salt (or three quarts when fresh meat is issued oftener than
thrice a week, and the supply is adequate).
XXVII. On a campaign, or on marches, or on board of transports, the
ration of hard bread is one pound. Lard, when possessed, will be issued
in lieu of meat, at the rate of orfie and a half ounces to the ration. The
issue of whiskey is prohibited, except in cases of extraordinary fatigue
atld exposure. The ration of molasses, in lieu of meat, is one gill to the
man. The ration of sugar, in lieu of meat, is fifteen pounds.to one hun-
dred rations. These substitutions are net to be made, except when
authorized by the Commissary General.
XXVIII. Commanding officers have no authority to alter or fix the
ration established by the Secretary of War.
Issues, etc. to Hospitals.
XXIX. Issues to the hospital will be on returns by the surgeon iu
charge, for such provisions only as are actually required for the sick,
wounded, and attendants. The ration issued will be the same as that
issued to soldiers in the field. If a greater allowance is required of any
particular article, not issued to soldiers in the field, special requisition
must be made therefor.
30
XXX. The hospital fund is to be commuted, at an addition of one hnn-
dred per centum on the cost (or the schedule rate established by the State
Commissioners, when the cost cannot be ascertained), of the following
rations: " A half pound of bacon or pork; one and a half pounds of
flour or corn meal (equal quantities of both to be used in the reckoning);
and to every one hundred rations, ten pounds of rice, one gallon of vine-
gar, one and a half pounds of candles, four pounds of soap, and three
pounds of salt." Commissaries will deduct from the fund thus obtained,
the cost (or schedule rate) of the articles issued to the hospital for the
sick and wounded. In commuting the fund, the number of rations due
the sick and wounded only are to be considered. Commissaries will
transfer, for the purchase of necessary supplies for the sick and wounded,
to the surgeon in charge of a hospital (taking duplicate receipts therefor,
and deducting the amount from the hospital fund), such portion of the
hospital fund as may he demanded on requisition. One of each of these
duplicate receipts will be transferred to the Subsistence Bureau, with the
Hospital Abstract for the month. If, after having paid all requisitions
for funds made during the month, there shall be an excess over five thou-
sand dollars, the commissary will drop such excess from the Hospital
Abstract. He will account for the hospital fund, on the Monthly Hos-
pital Abstract, Monthly Summary Statement, and Quarterly Account
Current.
XXXI. If, from lack of funds, the commissary cannot fill the snr-
geon's requisitions for the commutation thus accruing, when the demand
has been made on him, the hospital will be entitled to the benefit of sncb
demand, as if it had been complied with, aud the money will be paid so
soou as received by him, whether before or after the expiration of the
month in which it accrues.
XXXII. Sugar (at the rate of six pounds to one hundred rations),
coffee (at the rate of three pounds to one hundred rations), molasses, tea,
dried fruit, potatoes, &c. (at rates specified in Subsistence Regulations),
can be issued to the hospital, on the requisition of the surgeon in charge,
for the exclusive use of the sick and wounded; for which articles the
hospital must be charged at cost (or schedule rates, when the cost cannot
be ascertained), as with other issues. These articles will not be other-
wise disposed of, except when specially authorized by the Commissary
General.
XXXIII. Sick and wounded commissioned officers are entitled to hos-
pital accommodations and allowances in the same manner as non-com-
missioned officers and privates, and without cost to themselves.
31
XXXIV. All attendants of hospitals are entitled to the same ration as
is issued to soldiers in th^field, which will be drawn by the surgeon in
charge, and not commuted; except in the case of female attendants,
whose rations will be commuted at two dollars and fifty cents per diem,
when required by the said surgeon.
XXXV. When a command is ordered away or separated from the
cotnmis6ary under whom a hospital fund has accrued, this commissary
will turn over the fund to the acting commissary of such command.
XXXVI. Hospital funds within five thousand dollars, accrued at gene-
ral hospitals, may be transferred to other general hospitals, on the order
of the Medical Director or Surgeon General.
XXXVII. These regulationsv^pply to regimental, field, general, and
other hospitals, and to hospitals for prisoners of waflr.
Issues.
XXXVIII. All men detaile^J from the army, of after enrollment for
military service, in the employ of the government (except those serv-
iag with government contractors, or in the naval or marine service,
or receiving salaries of citizen clerks or employees), are allowed to draw
from the Subsistence Department the same ration as is issued to soldiers
in the field, or commutation therefor, as herein after specified.
XXXIX. Rations will be issued to men delayed at way hospitals, to
prisoners of war, to bonded agents of the Quartermaster and Subsistence
Departments, appointed by Special Orders of the War Department, to
physicians employed on medical boards for the examination of conscripts,
and to physicians employed hy contract, whose whole time is given to
tbo public service.
XL. Local defence and reserve troops and militia are entitled to rations
only when in actual service, or in rendezvous awaiting orders.
XLI. Chaplains can draw rations, or have them commuted, as herein
after specified.
XLII. "Non-commissioned officers and privates are allowed rations
fof their own use, but the privilege does not authorize the selling or
otherwise disposing of them. If it is impracticable to use the ration,
commutation may be drawn in lieu thereof." General Orders, No. 75,
series 1864.
XLIII. Furloughed officers and men, other than those from hospitals,
will be allowed to draw at the place where furloughed, rations for the
number of days only that are required for their journey.
32
X
Officers and men furloughed from hospitals will receive from the hos-
pital commissary such number of rations, ft* the purpose of reaching
their destination, as the surgeon in charge may direct. Furloughed men
may be allowed commutation of rations for the time specified, in lieu of
rations in kind, if they prefer it. After reaching their destination, sick
nnd wounded furloughed men not in hospitals may draw from the nearest
post commissary rations in kind, or commutation therefor, for a period of
five days at a time. Each issue made to furloughed men, or each pay-
ment, if commutation is allowed, shall be endorsed on the furlough by
the issuing officer.
Issuing commissaries will hereafter require from commissioned officers
drawing rations, a certificate that the same are for their own use.
Upon information received that any commissioned officer or soldier has
«old the ration drawn by him, he will thereafter not be allowed to draw*,
rations, at any one time, for a period greater than three days.
XLIV. Negro laborers employed or impressed by law of Congress
' -r by orders of the War Department, ar8 entitled to the same ration as
soldiers in the field.
XLV. Rations will be issued to guards and prisoners under charge of
au enrolling officer. But when such rations cannot be furnished, and the
enrolling officer provides subsistence for the party at his own expense, he
will^ be reimbursed by any disbursing commissary, on an account to
which he will make affidavit that the amount claimed was actually ex-
pended by him in feeding the guard and prisoners; that no rations were
drawn for them during that period, and that what was bought and finr-
nished did not exceed in quantity and quality per day, the ordinary ration
issued to soldiers in the field.
XLVI. Commanding officers are required to examine the returns of
their commissaries, whether the issues were made by the direction of
their predecessors in command, or by their own direction.
Subsistence to Officers.
XLVII. All officers of the army can draw from the Subsistence De-
partment one ration; and all officers in the field (in addition thereto) and
afloat shall be allowed to purchase from the Subsistence Department, at
cost (or schedule rates when the cost cannot be ascertained), as follows:
one ration each to officers of the army, of and below the rank of colonel •,
two rations each for brigadier, major and lieutenant generals; and throe
rations each for generals; one ration each for officers of the navy, of
33
Vinegar, $2 50 per gallon.
a Molasses, $ 10 per gallon.
Salt, 30 cents per lb."
and below the rank of a commander; and two rations each for officers
above that rank.
XLVJII. The ration issued or sold to officers shall be the same as that
issued to soldiers in the field. Officers are not authorized to draw or
purchase rations,' except when they require them for their own use.
They are not allowed commutation for rations.
" The following prices, being the average of late schedules established
by commissioners for the states east of the Mississippi river, with cost of
transportation included, will be charged for subsistence stores sold to
officers, under the act of February 17, 1864, and amendments, in Vir-
ginia, North Carolina, South Carolina, Florida, Georgia, Alabama, Mis-
sissi^i and East Louisiana, until further orders:
Bacon, $ 2 50 per lb. I Coffee, $ 6 per lb.
Fresh beef, 70 cents per lb. Candles, $ 3 26 per lb.
Flour, $ 40 per barrel. ( Soap, $ 1 per lb.
Corn meal, $4 50 per bus. of 50 lbs.
Rice, 30 cents per lb.
Peas, $ 6 50 per bushel of 60 lbs.
Sugar, $ 3 per lb.
Paragraph II, General Orders, No. 75, series 1864.
Issuing commissaries will hereafter require from commissioned officers
drawing rations, a certificate that the same aTe drawn for their own use.
(Jpon information received that any commissioned officer or soldier has
sold the ration drawn by him, he will thereafter not be allowed to draw
rations at any one time for a period greater than three days.
Officers on furlough are allowed to draw rations for the number of days
only that are required to reach their destination.
XLIX. Commissaries will enter on the "Abstract of Issues to Troops'"
the number of officers, length of time, and dates for which they draw
rations, and will state, under the head of "Remarks," that they are
"Issues to Officers." Salds to officers will be entered on the "Abstract
of Sales to Officers," stating the number, length of time, and dates.
Officers of the navy must draw their stores from the Navy Department,
but commissaries are authorized to sell rations to those authorized to
purchase.
L. An officer temporarily absent from his command on leave, or on
account of sickness or wounds, is not entitled to purchase rations.
Commutation op Rations.
LI. Commutation of rations of all enlisted men, entitled thereto by
Regulations of tbo War Department, whether on detached or detailed
34
service, or stationed in a city with no opportunity of messing, or of the
non-commissioned and regimental staff, when they have no opportunity
of messing, or of soldiers on furlough, or stationed where rations cannot
be issued in -kind, or placed temporarily in a private hospital on the ad-
vice of the senior surgeon of the post or detachment, or of ordnance ser-
geants, or of a soldier who has necessarily paid for his own subsistence,
or of paroled unexchanged prisoners on furlough, or of enlisted men who
have been or may become permanently disabled, and who hold the cer-
tificate of a medical examining board to that effect, and who have not
been discharged the service, or of a chaplain, is fixed at two dollars and
fifty cents per diem—to date from the 20th August 1864.
LI1. All commutation accounts for rations, except for furlough^ and
permanently disabled soldiers^ will state the length of time, date and
amount, for what purpose commutation is claimed, and that it was im-
practicable to take rations in kind; which statement must be certified to
by the commissioned officer under whose order the soldier was at the
time the rations became due. £.
LI 11. Commutation for rations to men on furlough, except those on
sick or wounded furloughs, will not be paid until they rejoin their
commands.
LIV. Commutation for rations of furloughed or permanently disabled
men will be paid on the commutation roll, and the commissary paying it
will legibly endorse on the furlough or certificate of disability the date
and length of time for which he paid commutation.
LV: In paying commutation of rations to soldiers on sick or wounded
furloughs, commissaries will eommute for the number of days only that
an- requisite for the soldier to reach his destination.
Sales to Departments.
L V I. Sales of auy article of subsistence stores, authorized to be issued
t.> t.- ops, can be made to the Navy, Quartermaster's, Ordnance, Medical,
Khgit.eer, and Nitre and Mining Departments, on the order of the Com-
m:s«ary General, through the Chief Commissary of a State. These
^riles shall be made on a form corresponding with the following:
R. reived at , on the of 186 , of —— — ,
Commissary of Subsistence C. S. A., pounds pork,
pounds bacon, pounds fresh beef, pounds salt beef,
— pounds flour, pounds hard bread, pounds corn
meal, quarts beans, pounds rice, » pounds coffee,
pounds sugar, gallous vinegar, ——- pounds candles,
35
pounds soap, —— pounds salt, —— gallons molass*#,
. pounds tobacco; for which I have paid him, in behalf of the
Department, dollars cents, in full payment for
the above articles. '
This receipt must be signed in duplicate by the officer or agent of the
department authorized to make the purchase. The sales must be entered
on an " Abstract of Sales to Departmentsone of which abstracts will
accompany each monthly return, as a voucher for the issue. The " Ab-
stract" will be consolidated at the close of the quarter, and one of these,
with the receipts, will accompany each quarterly return. The money
realized from these sales will be accounted for on the Monthly Summary
'Statement and Quarterly Account Current, and be used as other sub-
sistence funds.
Commissary Property.
LVII. Commissaries receiving beeves or sheep, will be responsible for
hides corresponding with the number of beeves or sheep slaughtered by
them. The hides will be transferred to the nearest quartermaster, who
will pay five cents per pound for the green, and ten cents per pound for
the dry hides, in the Trans-Mississippi Department, and for all hides east
of the Mississippi, thirty cents per pound. Commissaries will also see
to the proper preservation and transfer of the tallow arising from the
slaughtered beeves, to the nearest post commissary, who will either
manufacture candles therefrom, or transfer it to some depot commissary
in charge of such manufactory.
An officer receiving barrels or boxes, shall take all necessary care that
they be preserved for purposes of repacking, and will invoice and receipt
for all sacks transferred to or received from other commissaries.
LVIII. Sacks containing >tores must be invoiced separately, and re-
eeipted for
« LIX. District commissaries^ in making requisitions for blanks and
stationery, will consolidate-the requisitions of the officers and agents in
their districts belonging to state organizations, and forward' them thus
consolidated. They will indicate the exact amount of the different
articles and forms required. Chief Commissaries of armies will make
their requisitions in like manner, for the whole artny. In case of a de-
tached corps, division or brigade, the commissary thereof will make his
requisition directly to this Bureau, stating, on the face of the requisition,
that he is so detached, and has no opportunity of drawing blanks or sta-
36
tionery through the regular chaDuel. In the latter case, the command-
ing officer will approve the requisition. All demands for blanks or sta-'
tioneiy will be made on Major S. B. Brewer, C. S. of this Bureau.
Employees.
LX. " Sec. 8. That hereafter the duties of provost and hospital guards
and clerks, of clerks, guards, agents, employees, or laborers in the Com-
missary's and Quartermaster's Departments, in the Ordnance Department,
and clerks and employees of navy agents, as also in the execution of
the enrollment acts, and all similar duties, shall be performed by persons
who are within the ages of. eighteen and forty-five years, and who, by
the report of a board of army surgeons, shall be reported as unable to
perform active service in the field, but capable of performing some of the
above named duties, specifying which; and when those persons shall
hdve been assigned to those duties as far as practicable, the President
shall detail or assign to their performance such bodies of troops or indi-
viduals, required to be enrolled under the fifth section of this act [persons
between the ages of forty-five and fifty], as may be needed for the dis-
charge of such duties: provided, that persons between the ages of seven-
teen and eighteen shall hot be assigned to these duties: provided further,
that nothing contained in this act shall be so construed as to prevent the
President from detailing artisans, mechanics or persons of scientific skill
to perform indispensable duties in the departments or bureaux herein
mentioned.
" Sec. 9. That any quartermaster or assistant quartermaster, commis-
sary or assistant commissary (other than those serving with Regiments
and brigades in the field), or officer in the ordnance bureau, or navy
agent, 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 departments or bureaux, or in any of the duties mentioned in the
eighth section of this act, in violation of the provisions hereof, shall, on
conviction thereof, by a court ihartial Or military court, be cashiered;
and it shall be the duty of any department or district commander, upon
proof by the oath of any credible person, that any such officer has vio-
lated this provision, immediately to relieve such officer from duty; and
said commander shall take prompt measures to have him tried for such
offence; and any commander as aforesaid failing to perform the duties
enjoined by this section, shall, upon being duly convicted thereof, be die-
missed from the service." Act of Congress, approved feb. 17,1864.
LXI. Commissaries or Agents of the Subsistence Department (other
than those serving in the field) are required to employ such persons as
37
employees, between the ages of eighteen and forty-five, as shall have
been examined by a Medical Examining Board, and reported to be unfit
for duty in the field. When they fail to find a person or persons of this
class, after application to the Medical Examining Board for them, they
can apply for the detail of such employees from conscripts between the
ages of forty-five and fifty. No others can be employed, except citizens
under seventeen and over fifty years of age.
LXII. Men detailed from the army, or by the Bureau of Conscription,
for service in this Department, shall receive their monthly pay, rations,
clothing and quarters, or commutation therefor, at prescribed rates, and
one dollar per day (extra duty pay proper) for each day's service.
LXIII. In addition thereto, the following extra compensation for extra-
ordinary labor, skill or industry, shall be paid for each day's service, viz:
For clerkR, first class, in the city of Richmond, - $ 3 per day.
•' " second class, in the city of Richmond, - 2 " "
" " first class, elsewhere, - - 2 " "
" " second class, elsewhere, - - 1 " ■'
provided, that when any detailed man receives his allowances, in kind,
of fuel, quarters and straw, he shall receive only twenty-five cents per
day, and no more, either as extra duty pay or otherwise.
LXIV. Mechanics or laborers detailed as above specified, working
over ten hours iu the day, shall receive fifty per centum on the extra
duty pay proper of one dollar per day.
LXV. Commutation is allowed at twenty dollars per month for one
room in lieu of fuel, quarters and straw, for all posts and depots except
Richmond; and on each voucher the officer to whom the detailed man
reports, shall certify that no quarters are received by him in kind.
LXVI. For all employees of this Department, not subject to conscrip-
tion, the following rates of pay are established: plerks will be paid from
one hundred to two huudred dollars per month, and mechanics and
laborers at from one hundred to one hundred and fifty dollars per month,
without allowances of any kind. If rations are furnished to a clerk,
mechanic or laborer, the officer paying him must deduct seventy-five
dollars per mouth from, the pay thus allowed.
LXVII. Bonded agents of this Department, appointed by special
orders of the War Department, are entitled to the same pay and allow-
ances of fuel, quarters and rations as a captain of infantry.
LXVIII. Sub-agents of district commissaries, if detailed as above
specified, will receive the same pay as a detailed clerk of the first class in
38
the city of Richmond. If the sub-agent is not subject to conscription,
he is to be paid such rates as may be agreed to by him and the district
commissary, subject to the approval of the Chief Commissary of the
state and the Commissary General.
LXIX. Allowances of fuel and quarters to detailed men and bonded
agents appointed by Special Orders of the War Department, are paid by
the Quartermaster's Department, in the same manner as to officers.
LXX. Detailed men serving in the field as employees of this Depart-
ment, will receive the regular pay and allowances of a soldier in the field,
and twenty-five cents per day extra duty pay.
LXXI. Employees serving in the field, not subject to conscription,
can be paid such irates as may be fixed by the Chief Commissary of the
army in which he is serving, subject to the approval of the Commissary
General.
LXXII. The rates above specified to be paid to detailed and citizen
employees of this Department, shall take effect from and after the first of
August 1864.
LXXIH. " A commissary sergeant is allowed to each regiment or hat-
talion, who is to be paid twenty dollars per month out of quartermaster's
fuuds, on the pay roll.
Officers Traveling.
LXXIY. " Officers traveling under orders will be allowed transport a-
tion in kind, and tci# dollars per diem. All General or Special Orders,
which give other or different allowances, are hereby revoked. Generals
or other officers commanding a district, department or army in the field,
and Chiefs of the several military bureaux, are alone authorized to give
orders that will carry transportation." General Orders, No. 50, July 8,
1864.
LXXY. " The above order is not intended to apply to officers and
bonded agents who are continuously engaged in special service by order
of the Chief of the Bureau to which they belong, and whose duties
require them to travel from place to place. In such cases personal
expenses are allowable in lieu of commutation of. fuel, quarters and
rations. Accounts of expenses will be vouched and paid by the Chief
of the Bureau from which the orders issue, and transportation will be
furnished in kind." General Orders, No. 63, August 6, 1864.
39
Transfer of Stores.
LXXVI. " The following have beeu adopted as the regulations govern-
ing officers*of the Subsistence Department in the issuing, receiving and
shipping of subsistence stores:
" An officer issuing stores shall deliver, or transmit promptly to the
receiving officer, an exact list of them in duplicate invoices, stating the
number of packages, and the gross, tare and net weight. He shall see
that the gross, tare and net weight are distinctly marked on each pack-
age. He shall see that the number of packages, and gross, tare and net
weight are distinctly marked on the transportation invoice, way bill, or
bill of lading. He shall take from the quartermaster, or rail road agent
in charge of transportation, duplicate receipts corresponding with the
transportation invoice. If be fails to receive from the receiving commis-
sary a receipt corresponding with the invoice forwarded to that officer, he
shall forward to this Bureau, with his Provision Beturn, one of the
duplicate receipts of the quartermaster or rail road agent, as evidence that
the shipment was made. If the forwarding commissary fails to pursue
this course, he shall be held responsible for any loss or damage sustained,
unless it can be proven that the loss or damage resulted from no negli-
gence on his part.
" The receiving officer shall return promptly to the issuing officer du-
plicate receipts for such amounts as are actually received by him.
"If the officer to whom stores are forwarded has reason to believe
them miscarried, he shall promptly inform the issuing officer, the quar-
termaster, or rail road agent, whose duty it was to forward the stores, and
the bureau of the department to which the property appertains.
" When stores received do not correspond in amount or quality with
the invoice* they will be examined by a board of survey; or, if that is
impracticable, he shall take the certificate of one or more commissioned
officers; or, if that is impracticable, he shall take the affidavit of one or
more disinterested parties as to the condition of the stores when received,
and the amount of loss sustained, and this report will be communicated
to the proper bureau, to the issuing commissary, to the quartermaster, or
rail road agent forwarding the stores, and to the officer authorized to pay
the transportation account. If the receiving officer fails to pursue this
coarse, he shall be held responsible for the full amount of the shipment.
Damages recovered from the carrier, or other party liable, will be re-
funded to the proper department.
" Commissaries will, when large shipments are made in succession,
cause each package to be marked in such a manner as will enable the
40
receiving officer to distinguish the different shipments, and will notify
him of the particular mark." Circular Subsistence Bureau, September
16, 1864.
Advertising.
LXXVII. The Secretary of War directs that the newspapers or jour-
nals enumerated below, be used as advertising mediums by the officers of
this Department. Those to be preferred for this purpose, are designated
in the order of the numerals attached.
Virginia.
N\ Carolina.
8. Carolina.
Georgia.
Alabama
Florida.
Mississippi.
Richmond—Sentinel(l), Enquirer(2), Diepatch(3).
Petersburg—Register(l), Express(2).
Lynchburg—Republican( 1), Virginian(2).
Staunton—Vindicator( 1), Spectator( 2).
Harrisonburg—Register.
Charlottesville—Chronicle.
Raleigh—Confederate.
Wilmington—Journal.
Fayetteville—Observer.
Charlotte—Bulletin.
Charleston—Courier.
Columbia—Guardian(l), South Carolinian(2).
Savannah—Republican( 1), News(2).
Augusta—Constitutionalist.
Milledgeville—Recorder.
Atlanta—Intelligence^ 1), Confederacy(2), Register(3).
Macon—Telegraph.
Columbus—Enquirer( 1), Times(2).
Marietta—Rebel.
Atlanta—Memphis Appeal.
Montgomery—Advertiser( 1), Mail(2).
Selma—Dispatch(l), Mississippian(2).
Mobile—Tribune( 1), Register(2).
Tallahassee—Floridian.
Brandon—Republican.
' When wider publicity is required than can be afforded by those above
indicated, advertisement can be made in others, if there be such.
Assignments.
LXXVIII. Chief Commissaries of states and of armies are particularly
directed to notify this Bureau, without delay, of any change that may
41
take place from death, resignation or otherwise, in the assignment of
officers or agemts (appointed by Special Orders of the War Department)
connected with this Department, acting under their direction. This in-
formation will be furnished Major S. B. Brewer, C. S. of this Bureau.
LXXIX. According to paragraph VI, General Orders, No. 71,1864, all
commissaries and assistant commissaries are required to report promptly
to the Adjutant and Inspector General's Bureau, any changes wbich may
take place in their assignments. A non-compliance with this order sub-
jects the officer concerned to discharge from the service.
Correspondence.
LXXX. Chief Commissaries of the states and of armies will address
their official communications, relative to instructions and orders, directly
to the Subsistence Bureau; district commissaries, to the Chief C. S. of
the state; and corps and other army commissaries, to the Chief#C. S. of
the army with which they are serving. Post and other commissaries and
agents of the state organizations, will send all communications of like
character, to the Chief Commissary of the district in which they are
acting.
LXXXI. All general circulars or orders emanating from this Bureau,
will be forwarded to the Chief Commissary of the state and army, who
are required to furnish those next them, in relative rank, and they the
next, until ejich and every officer of the Department is furnished. Dis-
trict commissaries are particularly directed to supply all officers in their
districts, other than those serving with troops in the field, with these
orders.
LXXXII. Commissaries, in signing official papers, are required to
write their own signatures. A violation of this order and the above,
relative to the distribution of circulars and orders, will cause the officer
to be reported for dismissal from service.
LXXXIII. " Officers, other than commanding generals, are prohibited
from sending officers to the seat of government for transaction of busi-
ness in person, as it may be done by correspondence." General Orders,
No. 17, March 27,1862.
Returns, etc.
LXXXIV. In order to facilitate the settlement of accounts, the Chief
Commissaries of states are required to send to Major S. B. Brewer du-
plicateB of schedules of prices fixed by the Commissioners for the states.
6
• 42f
LXXXV. The Chief Commissary of each state will instruct their dis-
trict commissaries, that all money and property accounts pertaining to
this Bureau, must be rendered by them for all the operations of their
respective sub-agents.
LXXXYI. Each district commissary appoints his own sub-agents;
and as the responsibility of their purchases and the purchases themselves
must be assumed by him, he will take such bond as he may deem neces-
saryi These bonds will not be sent to this Bureau, unless, in case of
defalcation, it becomes incumbent on the district commissary to show
that, by proper precaution, he had guarded himself against responsibility
therefor.
LXXXVII. In addition to monthly and quarterly returns, semi-
monthly returns of purchases, impressments and probable future accu-
mulations, are required to be sent to this Bureau, without vouchers.
These returns will designate the points at which stores are collected, and
the name of the officer in charge of them. District commissaries will
forward their reports on this subject to the Chief C. S. of the state, who
will consolidate them, and forward them, thus consolidated, to Maj. S. B.
French, C. S. of this Bureau. As these returns are of very great im-
portance in ascertaining the resources of the country, and in other re-
spects, district commissaries will promptly forward them to the Chief
Commissaries.
Lxixvin. Delay in the rendition of monthly and quarterly returns
will be reported to the Adjutant and Inspector General's Bureau, with
the request that the names of officers neglecting to forward them be
stricken from the rolls of the army. Stringency in this particular is de-
manded, and the regulations will be complied with.
LXXXIX. Returns must be made out on printed forms or blanks.
Writing paper must not be used for this purpose.
XC. Postage must be prepaid on all packages or letters sent to this
Bureau.
Wastage.
XCIV Certificates must accompany every claim for wastage on subsis-
tence stores of ordinary character, in which the commissary is to certify
the exact amount, and that it actually occurred.
Extraordinary wastage is allowed only on the evidence of parties other
than the one interested. The report of a board of survey or the certifi-
cates of commissioned officers are preferable; but if it is impracticable to
obtain these, the affidavits of disinterested parties will be taken.
43
XCXL Commissaries will use all legitimate means for collecting sup-
plies. If in their power, these supplies must be purchased; if not, the
disagreeable duty of impressment will have to be resorted to. No im-
pressment law can be popular, but these can be so executed as to furnish
large supplies to the army, without giving any just ground of complaint
to the people. Let the officers all exercise discretion, courtesy and for-
bearance; explain the laws where they are not understood, and the abso-
lute necessity for contributions by the people at home to the troops in the
field; make them general and uniform in their operation; and it is hoped
that a large majority of the people will respond cheerfully and liberally
to your requirements.
A certain portion of the responsibility of keeping the army well pro-
visioned, remains with the officers of this Bureau. As the territory
becomes depleted, urge the farmers to renewed activity and to the ne-
cessity of planting upon an enlarged scale. Your duties are onerous,
and of a most disagreeable character, notwithstanding the assertions of
the ignorant to the contrary; but the pleasing consciousness of having
discharged your obligations with faithfulness, and regardless of conso-
quences, should be your incentive to continued honest and laborious
effort, until permanent independence and peace crown yonr joint efforts.
Let not the accountability of failure be fixed on yon.
An inactive, inefficient officer should be recommended for removal by
the officer over him, from a sphere of such amenability. He not only
brings disgrace upon his department, but generates among the people a
discontented and complaining disposition, and thus retrogrades the in-
terests of the Confederacy.
By direction of the Commissary General.
S. B. BREWER,
Maj. 8f C. S.
ADDENDUM.
This paragraph should have been under the head of " The Ration."
"The limited supply of meat now available for our armies in the field,
requires that an immediate reduction be made in the. issue to troops in
garrison, reserve forces, when not in active movement, prisoners and
hospitals. It is therefore directed, that whenever sorghum and syrup in
sufficient quantities can be obtained, they shall be issued alternately with
meat, and the ration be fixed at three gills per day to the man. All
officers of the Subsistence Department are hereby required to execute
the provisions of this Circular without delay, and will notify the Chief
Commissaries of their respective states of their wants." Circular of
Subsistence Bureau, Oct. 1, 1864.
119656
AUG 1 91M£