Wells Township (part 4 of 7)

Spencer County, Indiana. Here lie enjoyed tlie advantages of a little schooling - less than a year, however, in all. Whatever else he afterward learned from books was without the aid of the schoolmaster - the result of his own energy and indomitable perseverence.

In 1832 he served in the Blackhawk war, and on his return from that service, was nominated for the Illinois Legislature from the County of Macon. In 1834 he was elected to the Legislature, and re-elected in 1836, 1838, and 1840. While in the Legislature he placed himself on record, regarding the questions that have since continued to excite the political world, and it is but just to say that the principles which actuated him then are the moA^ng principles of the great party he to-day represents, as the Executive of the Nation.

For many years Mr. Lincoln was a prominent leader of the Whig party in Illinois, and was on the electoral ticket in several Presidential campaigns. In 1844 he canvassed the entire State for Henry Clay, of whom he was a sincere and enthusiastic friend, and exerted himself powerfully for the favorite of his party. In 1846 he was elected to Congress, and took his seat on the first Monday in December, 1847, the only Whig representative from his State.

Mr. Lincoln has not been in public life as much as most of his predecessors, biit his public acts are in strict accordance with his professions, and he has never disappointed his constituents.

In November, 1860, he was elected President of the United States by the party known as Republicans, and took his seat on the 4th of March, 1861.

United States

The nineteenth Presidential terra of four years since the establishment of the Government of the United States, nnder the Constitution adopted March 1, 1789, began on the 4th day of March, 1861, and it will expire

Articles Of War

Section 1. Be it enacted, hy the Senate and House of Representatives of the United States of America, in Congress assembled. That, from and after the passage of this act, the following shall be the rules and articles by which the armies of the United States shall be governed :

Article 1. Every officer now in the army of the United States shall, in six months from the passing of this act, and every officer who shall hereafter be aj^pointed shall, before he enters on the duties of his office, subscribe these rules and regulations.

Art. 2. It is earnestly recommended to all officers and soldiers diligently to attend divine service ; and all officers who shall behave indecently or irreverently at any place of divine worship shall, if commissioned officers, be brought before a general court martial, there to be publicly and severely reprimanded by the president ; if non-commissioned officers or soldiers, every person so offending shall, for his first offence, forfeit one-sixth of a dollar, to be deducted out of his next pay ; for the second offence, he shall not only forfeit a like sum, but be confined twenty-four hours ; and for every like offence, shall suffer and pay in like manner ; which money, so forfeited, shall be applied by the captain or senior officer of the troop or company, to the use of the sick soldiers of the company or troop to which the offender belongs.

Art. 3. Any non-commissioned officer or soldier who shall use any profane oath or execration, shall incur the penalties expressed in the foregoing article ; and a commissioned officer shall forfeit and pay, for each and every such offence, one dollar, to be applied as in the preceding article.

Art. 4. Every chaplain commissioned in the army or armies of the United States, who shall absent himself from the duties assigned him (excepting in cases of sickness or leave of absence), shall, on conviction thereof before a court martial, be fined not exceeding one month's pay, besides the loss of his pay

* These rules and articles, with the exceptions indicated by the notes, annexed t« articles 20, 65, and 87, remain unaltered, and in force at present.

Art. 5. Any officer or soldier who shall use contemptuous or disrespectful words against the President of the United States, against the Vice-President thereof, against the Congress of the United States, or against the Chief Magistrate or Legislature of any of the United . States, in which he may be quartered, if a commissioned officer, shall be cashiered, or otherwise punished, as a court martial shall direct ; if a non-commissioned officer or soldier, he shall suffer such punishment as shall be inflicted on him by the sentence of a court martial.

Art. 6. Any officer or soldier who shall behave himself with contempt or disrespect towards his commanding officer, shall be punished, according to the nature of his offence,''by the judgment of a court martial.

Art. 7. Any officer or soldier who shall begin, excite, cause, or join in, any mutiny or sedition, in any troop or company in the service of the United States, or in any party, post, detachment, or gLiard, shall suffer death, or such other punishment as by a court martial shall be inflicted.

Art. 8. Any officer, non-commissioned officer, or soldier, who, being present at any mutiny or sedition, does not use his utmost endeavor to suppress the same, or, coming to the knowledge of any intended mutiny, does not, without delay, give information thereof to his commanding officer, shall be punished by the sentence of a court martial with death, or otherwise, according to the nature of his offence.

Art. 9. Any officer or soldier who shall strike his superior officer, or draw or lift up any weapon, or offer any violence against him, being in the execution of his office, on any pretence whatsoever, or shall disobey any lawful command of his superior officer, shall suffer death, or such other punishment as shall, according to the nature of his offence, be inflicted upon him by the sentence of a court martial.

Art. 10. Every non-commissioned officer or soldier, who shall enlist himself in the service of the United States, shall, at the time of his so enlisting, or within six days afterward, have the Articles for the government of the armies of the United States read to him, and shall, by the officer who enlisted him, or by the commanding officer of the troop or company into which he was enlisted, be taken before the next justice of the peace, or chief magistrate of any city or town corporate, not being an officer of the army, or where recourse cannot be had to the civil magistrate, before the judge advocate, and in his presence shall take the following oath or affirmation : ^' I, A. B., do solemnly swear or affirm (as the case may be), that I will bear true allegiance to the United States of America, and that I will serve them honestly and faithfully against all their enemies or opposer whatsoever ; and obserre and obey the orders of the President of the United

Articles Of War

States, and the orders of the officers appointed over me, according to the Eules and Articles for the government of the armies of the United States." Which justice, magistrate, or judge advocate, is to give to the officer a certificate, signifying that the man enlisted did take the said oath or affirmation.

Art. 11. After a non-commissioned officer or soldier shall have been duly enlisted and sworn, he shall not be dismissed the service without a discharge in writing ; and no discharge granted to him shall be sufficient which is not signed by a field officer of the regiment to which he belongs, or commanding officer, where no field officer of the regiment is present ; and no discharge shall be given to a non-commissioned officer or soldier before his term of service has expired, but by order of the President, the Secretary of War, the commanding officer of a department, or the sentence of a general court martial, nor shall a commissioned officer be discharged the service but by order of the President of the United States, or by sentence of a general court martial.

Art. 12. Every colonel, or other officer commanding a regiment, trooj), or company, and actually quartered with it may give furloughs to non-commissioned officers or soldiers, in such numbers, and for so long a time, as he shall judge to be most consistent with the good of the service ; and a captain, or other inferior officer, commanding a troop or company, or in any garrison, fort, or barrack in the United States (his field officer being absent), may give furloughs to non-commissioned officers or soldiers, for a time not exceeding twenty days in six months, but not to more than two persons to be absent at the same time, excepting some extraordinary occasion should require it.

Akt. 13. At every nmster, the commanding officer of each regiment, troop, or company, there present, shall give to the commissary of musters, or other officer who musters the said regiment, troop, or company, certificates signed by himself, signifying how long such officers, as shall not appear at the said muster, have been absent, and the reason of their absence. In like manner, the commanding officer of every troop or company shall give certificates signifying the reasons of the absence of the non-commissioned officers and private soldiers ; which reasons and time of absence shall be inserted in the muster rolls, opposite the names of the respective absent officers and soldiers. The certificates shall, together with the muster rolls, be remitted by the commissary of musters, or other officer mustering, to the Department of War, as speedily as the distance of the place will admit.

Art. 14. Every officer who shall be convicted before a general court martial of having signed a false certificate relating to the absence of either officer or private soldier, or relative to his or their pay, shall be cashiered.

who shall willingly sign, direct, or allow tlie signing of musterrolls wherein such false muster is contained, shall, upon proof made thereof, by two witnesses, before a general court martial, be cashiered, and shall be thereby utterly disabled to have or hold any office or employment in the service of the United States.

Art. 16. Any commissary of musters, or other officer, who shall be convicted of having taken money, or other thing, by way of gratification, on mustering any regiment, troop, or com2)any, or on signing muster rolls, shall be displaced from his office, -and shall be thereby uttei'V disabled to have or hold any office or employment in the service of the United States.

Art. 17. Any officer who shaHj^resume to muster a person as a soldier who is not a soldier, shall be deemed guilty of having made a false muster, and shall suffer accordinglj^.

Art. 18. Every officer who shall knowingly make a false return to the Department of War, or to any of his superior officers, authorized to call for such returns, of the state of the regiment, troop, or company or garrison, under his command ; or of the arms, ammunition, clothing, or other stores thereunto belonging, shall, on conviction thereof before a court martial, be cashiered.

Art. 19. The commanding officer of every regiment, troop, or independent comj^any, or garrison of the United States, shall, in the beginning of every month, remit, through the proper channels, to the Dej)artment of War, an exact return of the regiment, troop, independent company, or garrison, under his command, specifying the names of the officers then absent fi;om their posts, with the reasons for and the time of their absence. And any officer who shall be convicted of having, through neglect or design, omitted sending such returns, shall be punished, according ing to the nature of his crime, by the judgment of a general court martial.

Art. 20. All officers and soldiers who have received pay, or have been duly enlisted in the service of the United States, and shall be convicted of having deserted the same, shall suffer death, or such other punishment as, by sentence of a court martial, shall be inflicted.*

Art. 21. Any non-commissioned offi-cer or soldier who shall, without leave from his commanding officer, absent himself from his troop, company, or detachment, shall, upon being convicted thereof, be punished according to the nature of his offence, at the discretion of a court martial.

Art. 22. No non-commissioned officer or soldier shall enlist himself in any other regiment, trooj), or company, without a regular discharge from the regiment, troop, or company in which ho last served, on the penalty of being reputed a deserter, and suffering accordingly. And in case any officer shall knowingly receive and entertain such non-commissioned officer or soldier, or shall not, after his being discovered to be a deserter, immediately confine him, and give notice thereof to the corps in which he last served, the said officer shall, by a court martial, be cashiered.

Art. 23. Any officer or soldier who shall be convicted of having advised or persuaded any other officer or soldier to desert the service of the United States, shall suffer death, or such other punishment as shall be inflicted upon him by the sentence of a court martial.

Art. 24. No officer or soldier shall use any reproachful or provoking speeches or gestures to another, upon pain, if an officer, of being put in arrest ; if a soldier, confined, and of asking pardon of the party offended, in the presence of his commanding officer.

Art. 25, No officer or soldier shall send a challenge to another officer or soldier, to fight a duel, or accept a challenge if sent, upon pain, if a commissioned officer, of being cashiered ; if a non-commissioned officer or soldier, of suffering corporeal punishment, at the discretion of a court martial.

Art. 26. If any commissioned or non-commissioned officer commanding a guard shall knowingly or willingly suffer any person whatsoever to go forth to fight a duel, he shall be punished as a challenger ; and all seconds, promoters, and carriers of challenges, in order to duels, shall be deemed principals, and be punished accordingly. And it shall be the duty of every officer, commanding an army, regiment, company, post, or detachment, who is knowing to a challenge being given or accepted by any officer, non-commissioned officer, or soldier, under his command, or has reason to believe the same to be the case, immediately to arrest and bring to trial such offenders.

Art. 27. All officers, of what condition soever, have power to part and quell all quarrels, frays, and disorders, though the persons concerned should belong to another regiment, troop, or company ; and either to order officers into arrest, or non-commissioned officers or soldiers into confinement, until their proper superior officers ehall be acquainted therewith ; and whosoever shall refuse to obey such officer (though of an inferior rank), or shall draw his sword upon him, shall be punished at the discretion of a general court martial.

Art. 28. Any officer or soldier who shall upbraid another for refusing a challenge, shall himself be punished as a challenger ; and all officers and soldiers are hereby discharged from any dis^ grace or opinion of disadvantage which might arise from their having refused to accept of challenges, as they will only hav^ acted in obedience to the laws, and done their duty as good soldiers who subject themselves to discipline.

Art. 29. No sutler shall be permitted to sell any kind of liquors or victuals, or to keep their houses, or shops open for the eritertainment of soldiers, after nine %^ night, or before the beat-

Art. 30. All officers commanding in the field, forts, barracks, or garrisons of the United States, are hereby required to see that the persons permitted to suttle shall supply the soldiers with good and wholesome provisions, or other articles, at a reasonable price, as they shall be ansv/erable for their neglect.

Art. 31. No officer commanding in any of the garrisons, forts^ or barrack of the United States, shall exact exorbitant prices for houses or stalls, let out to sutlers, or connive at the like exactions in others ; nor by his own authority, and for his private advantage, lay any duty or imposition upon, or be interested in the sale of any victuals, liquors, or other necessaries of life brought into the garrison, fort, or barracks, for the use of the soldiers, on the penalty of being discharged from the service.

Art. 32. Every officer commanding in quarters, garrisons, or on the march, shall keep good order, and to the utmost of his power, redress all abuses or disorders which may be committed by any officer or soldier under his command ; if, upon complaint made to him of officers or soldiers beating or otherwise ill-treating any person, or disturbing fairs or markets, or of commitfing any kind of riots, to the disquieting of the citizens of the United States, he, the said commander, who shall refuse or omit to see justice done to the offender or offenders, and reparation made to the party or parties injured, as far as part of the offender's pay shall enable him or them, shall, upon proof thereof, be cashiered, or otherwise punished, as a general coiirt martial shall direct.

Art. 33. When any commissioned officer or soldier shall be accused of a capital crime, or of having used violence, or committed any offence against the person or property of any citizen of any of the United States, such as is punishable by the known laws of the land, the commanding officer and officers of every regiment, troop, or company, to which the person or persons so accused shall belong, are hereby required, upon application duly made by, or in behalf of the party or parties injured, to use their utmost endeavors to deliver over such accused person or persons to the civil magistrate, and likewise to be aiding and assisting to the officers of justice in apprehending and securing the person or persons so accused, in order to bring him or them to trial. If any commanding officer or officers shall wilfully neglect, or shall refuse, upon the application aforesaid, to deliver over such accused person or j)ersons to the civil magistrates, or to be aiding and assisting to the officers of justice in apprehending such person or persons, the officer or officers so offending shall be cashiered.

Art. 34. If any officer shall think himself wronged by his colonel, or the commanding officer of the regiment, and shall, upon due application being made to him, be refused redress, he may complain to th@ general commanding in the state or tern* toiy where such regiments shall be stationed, in order to obtain justice ; who is hereby required to examine into said complaint, and take proper measures for redressing the wrong complained of and transmit, as soon as possible, to the Department of War, a true state of such complaint, with the proceedings had thereon.

Art. 35. If any inferior officer or soldier s-hall think himself wronged by his captain or other officer, he is to complain thereof to the commanding officer of the regiment, who is hereby required to summon a regimental court martial, for the doing justice to the complainant ; from which regimental court martial either party may, if he thinks himself still aggrieved, appeal to a general court martial. But if, upon a second hearing, the appeal shall appear vexatious and groundless, the person so appealing shall be punished at the discretion of the said court martial.

Art. 36. Any commissioned officer, store-keeper, or commissary, who shall be convicted at a general court martial of having sold, without a proper order for that purpose, embezzled, misapplied, or wilfully, or through neglect, suffered any of the provisions, forage, arms, clothing, ammunition, or other military stores belonging to the United States to be spoiled or damaged, shall, at his own expense, make good the loss or damage, and shall, moreover, forfeit all his pay, and be dismissed from the service.

Art. 37. Any non-commissioned officer or soldier who shall be convicted at a regimental court martial of having sold, or designedly or through neglect, wasted the ammunition delivered out to him, to be employed in the service of the United States, shall be punished at the discretion of such court.

Art. 38. Every non-commissioned officer or soldier who shall be convicted before a court martial of having sold, lost, or spoiled through neglect, his horse, arms, clothes, or accoutrements, shall undergo such weekly stoppages (not exceeding the half of his pay) as such court martial shall judge sufficient, for repairing the loss or damage ; and shall suffer confinement, or such other corporeal punishment as his crime shall deserve.

Art. 39. Every officer who shall be convicted before a court martial of having embezzled or misapplied any money with which he may have been intrusted, for the payment of the men under his command, or for enlisting men into the service, or for other purposes, if a commissioned officer, shall be cashiered, and compelled to refund the money ; if a non-commissioned officer, shall be reduced to the ranks, be j)\it under stoppages until the money be made good, and suffer such corporeal punishment as such court martial shall direct.

Art. 40. Every captain of a troop or company is charged with the arms, accoutrements, ammunition, clotiiing, or other warlike stores belonging to the troop or company under his command, which he is to be accountable for to his colonel in case of their being lost, spoiled, or damaged, not by unavoidable accidents, or on actual service

Art. 41. All non-commissioned officers and soldiers who shall be found one mile from the camp without leave, in writing, from their commanding officer, shall suffer such punishment as shall be inflicted upon them by the sentence of a court martial.

Art. 42. No officer or soldier shall lie out of his quarters, garrison, or camp without leave from his superior officer, upon penalty of being punished according to the nature of his offence, by the sentence of a court-martial.

Art. 43. Every non-commissioned officer and soldier shall retire to his quarters or tent at the beating of the retreat ; in default of which he shall be punished according to the nature of his offence.

Art. 44. No officer, non-commissioned officer, or soldier shall fail in repairing, at the time fixed, to the place of parade, of exercise, or other rendezvous appointed by his commanding officer, if not prevented by sickness or some other evident necessity, or shall go from the said place of rendezvous without leave from his commanding officer, before he shall be regularly dismissed or relieved, on the penalty of being punished, according to the nature of his off'ence, by the sentence of a court-martial.

Art. 45. Any commissioned officer who shall be found drunk on his guard, party, or other duty, shall be cashiered. Any noncommissioned officer or soldier so offending shall suffer such corporeal punishment as shall be inflicted by the sentence of a court martial.

Art. 46. Any sentinel who shall be found sleeping upon his post, or shall leave it before he shall be regularly relieved, shall suffer death, or such other punishm_ent as shall be inflicted by the sentence of a court martial.

Art. 47. No soldier belonging to any regiment, troop, or company shall hire another to do his duty for him, or be excused from duty but in cases of sickness, disability, or leave of absence ; and every such soldier found guilty of hiring his duty, as also the party so hired to do another's duty, shall be punished at the discretion of a regimental court martial.

Art. 48. And every non-commissioned officer conniving at such hiring of duty aforesaid, shall be reduced; and every commissioned officer knowing and allowing such ill practices in the service, shall be punished by the judgment of a general court martial.

Art. 49. Any officer belonging to the service of the United States, who, by discharging of firearms, drawing of swords, beating of drums, or by any other means whatsoever, shall occasion false alarms in camp, garrison, or quarters, shall suffer death, or such other punishment as shall be ordered by the sentence of a general court martial.

Art. 50. Any officer or soldier who shall, without urgent necessity, or without the leave of his superior officer, quit his guard, platoon, or division, shall be punished, according to the nature of his offence, by the sentence of a court martial.

Art. 51. No officer or soldier shall do violence to any person who brings ^^rovisions or other necessaries to the camp, garrison, or quarters of the forces of the United States, employed, in any parts out of the said States, npon pain of death, or such other punishment as a court martial shall direct.

" Art. 52. Any officer or soldier who shall misbehave himself before the enemy, run away, or shamefully abandon any fort, post, or guard which he or they may be commanded to defend, or speak words inducing others to do the like, or shall cast away his arms and ammunition, or who shall quit his post or colors to plunder and pillage, every such offender, being duly convicted thereof, shall suffer death, or such other punishment as shall be ordered by the sentence of a general court martial.

Art. 53. Any person belonging to the armies of the United States who shall make known the watchword to any person who is not entitled to receive it according to the rules and discipline of war, or shall presume to give a parole or watchword different from what he received, shall suffer death, or such other punishment as shall be ordered by the sentence of a general court martial.

Art. 54. All officers and soldiers are to behave themselves orderly in quarters and on their march ; and whoever shall commit any waste or spoil, either in walks of trees, parks, warrens, fishponds, houses, or gardens, corn-fields, eiiclosures of meadows, or shall maliciously destroy any property whatsoever belonging to the inhabitants of the United States, unless by order of the then commander-in-chief of the armies of the said States, shall (besides such penalties as they are liable to by law), be punished according to the nature and degree of the offence, by the judgment of a regimental or general court martial.

Art. 56. Whosoever shall relieve the enemy with money, victuals, or ammunition, or shall knowingly harbor or protect an enemy, shall suffer death, or such other punishment as shall be ordered by the sentence of a court martial.

Art. 57. Whosoever shall be convicted of holding correspondence with, or giving intelligence to, the enemy, either directly or indirectly, shall suffer death, or'such other punishment as shall be ordered by the sentence of a court martial.

Art. 58. All public stores taken in the enemy's camp, towns, forts, or magazines, whether of artillery, ammunition, clothing, forage, or provisions, shall be secured for the service of the United States ; for the neglect of which the commanding officer is to be answerable.

' Art. 59. If any commander of any garrison, fortress, or post shall be compelled, by the officers and soldiers under his command, to give up to the enemy, or to abandon it, the commissioned officers, non-commissioned officers or soldiers, who shall be con- victed of having so offended, shall suffer death, or snch other punishment as shall be inflicted upon them by the sentence of a court martial.

Art. 60. All sutlers and retainers to the camp, and all persons whatsoever serving with the armies of the United States in the field, though ^ot enlisted soldiers, are to be subject to orders, according to the rules and discipline of war.

Art. 61. Officers having brevets or commissions of a prior date to those of the regiment in which they serve, may take place in courts martial and on detachments, when composed of different corps, according to the ranks given them in their brevets or dates of their former commissions ; but in the regiment, troop, or company to which such officers belong, they shall do duty and take rank both in courts martial and on detachments which shall be composed of their own cor]3s, according to the commissions by which they are mustered in the said corps.

Art. 62. If, upon marches, guards, or in quarters, different corps of the army shall happen to join, or do duty together, the officer highest in rank of the line of the army, marine corps, or militia, by commission, there on duty or in quarters, shall command the whole, and give orders for what is needful to the service, unless otherwise specially directed by the President of the United States, according to the nature of the case.

Art. 63. The functions of the engineers being generally confined to the most elevated branch of military science, they are not to assume, nor are they subject to be ordered on any duty beyond the line of their immediate profession, except by the special order of the President of the United States ; but they are to receive every mark of resf ect to which their rank in the army may entitle them respectively, and are liable to be transferred, at the discretion of the President, from one corps to another, regard being paid to rank.

Art. 64. General courts martial may consist of any number of commissioned officers, from Hve to thirteen, inclusively ; but they shall not consist of less than thirteen where that number can be convened without manifest injury to the service.

Art, 65.* Any general officer commanding an army, or colonel commanding a separate department, may appoint general courts martial whenever necessary. But no sentence of a court martial shall be carried into execution until after the whole proceedings shall have been laid before the officer ordering the same, or the officer commanding the troops for the time being ; neither shall any sentence of a general court martial, in the time of peace, extending to the loss of life, or the dismission of a commissioned officer, or which shall, either in time of peace or war, respect a general officer, be carried into execution, until after the whole proceedings shall have been transmitted to the Secretary of War, to be laid before the President of the United States for his confirmation or disapproval, and orders in the case. All other sentences may be confirmed and executed by the officer ordering the court to assemble, or the commanding officer for the time being, as the case may be.

Art. 66. Every officer commanding a regiment or corps may appoint, for his own regiment or corps, courts martial, to consist of three commissioned officers, for the trial and punishment of ojffences not capital, and decide upon their sentences. For the same purposes, all officers commanding any of the garrisons, forts, barracks, or other places where the troops consist of different corps, may assemble courts martial, to consist of three commissioned officers, and decide upon their sentences.

Art. 67, No garrison or regimental court martial shall have the power to try capital cases or commissioned officers ; neither shall they inflict a fine exceeding one month's pay, nor imprison, nor put to hard labor, any non-commissioned officer or soldier for a longer time than Dne month.

Art. 68. Whenever it may be found convenient and necessary to the public service, the officers of the marines shall be associated with the officers of the land forces, for the purpose of holding courts martial, and trying offenders belonging to either ; and, in such cases, the orders of the senior officer of either corps who may be present and duly authorized, shall be received and obeyed.

Art. 69. The judge advocate, or some person deputed by him, or by the general, or officer commanding the army, detachment, or garrison, shall prosecute in the name of the United States, but shall so far consider himself as counsel for the prisoner, after the said prisoner shall have made his plea, as to object to any leading question to any of the witnesses, or any question to the prisoner, the answer to which might tend to criminate himself; and administer to each member of the court, before they proceed upon any trial, the following oath, which shall also be taken by all members of the regimental and garrison courts martial :

*' You, A. B., do swear that you will well and truly try and determine, according to evidence, the matter now before you, between the United States of America and the prisoner to be tried, and that you will duly administer justice, according to the provisions of * An act establishing Eules and Articles for the government of the armies of the United States,' without partiality, favor, or affection ; and if any doubt should arise, not explained by said Articles according to your conscience, the best of your under standing, and the custom of war in like cases ; and you do further swear that you will not divulge the sentence of the court until it shall be published by the proj)er authority ; neither will you disclose or discover the vote or opinion of any particular member of the court martial, unless required to give evidence thereof, as a witness, by a court of justice, in a due course of law. So help you God."

And as soon as the said oath shall have been administered to the respective members, the president of the court shall administer to the judge advocate, or person officiating as such, an oath in the following words :

*' You, A. B., do swear, that you will not disclose or discover the vote or opinion of any particular member of the court martial, unless required to give evidence thereof, as a witness, by a court of justice, in due course of law ; nor divulge the sentence of the court to any but the proper authority, until it shall be duly disclosed by the same. So help you God."

Art. 70. When a prisoner, arraigned before a general court martial, shall, from obstinacy and deliberate design, stand mute, or answer foreign to the purpose the court may proceed to trial and judgm.ent as if the prisoner had regularly pleaded not guilty.

Art. 71. When a member shall be challenged by a prisoner, he must state his cause of challenge, of which the court shall, after due deliberation, determine the relevancy or validity, and decide accordingly; and no challenge to more than one member at a time shall be received by the court.

Art. 72. All the members of a court martial are to behave with decency and calmness ; and in giving their votes are to begin with the youngest in commission.

*' You swear, or affirm (as the case may be), the evidence you shall give in the cause now in hearing shall be the truth, the whole truth, and nothing but the truth. So help you God,"

Art. 74. On the trials of cases not caj^ital, before courts martial, the deposition of witnesses, not in the line or staff of the army, may be taken before some justice of the peace, and read in evidence ; provided the prosecutor and person accused are present at the taking the same, or are duly notified thereof.

Art. 75. No officer shall be tried but by a general court martial, nor by officers of an inferior rank if it can be avoided. Nor shall any proceedings of trials be carried on, excepting between the hours of eight in the morning and three in the afternoon, excepting in cases which^ in the opinion of the officer appointing the court martial, require immediate example.

Art. 76. No person whatsoever shall use any menacing words, signs, or gestures, in presence of a court martial, or shall cause any disorder or riot, or disturb their proceedings, on the penalty of being punished at the discretion of the said court martial.

Art. 77, Whenever any officer shall be charged with a crime, he shall be arrested and confined in his barracks, quarters, or tent, and deprived of his sword by the commanding officer. And any officer who shall leave his confinement before he shall be set at liberty by his commanding officer, or by a superior officer shall be cashiered.

Art. 79. No officer or soldier who shall be put in arrest shall continue in confinement more than eight days, or until such time as a court martial can be assembled.

Art. 80. No officer commanding a guard, or provost-marshal, shall refuse to receive or keep any prisoner committed to his charge by an officer belonging to the forces of the United States ; provided the officer committing shall, at the same time deliver an account in writing, signed by himself, of the crime with which the said prisoner is charged..

Art. 81. No officer commanding a guard, or provost-marshal, shall presume to release any person committed to his charge without proper authority for so doing, nor shall suff'er any person to escape, on the penalty of being punished for it by the sentence of a court martial.

Art. 82. Every officer or provost-marshal, to whose charge prisoners shall be committed, shall, within twenty -four hours after such commitment, or as soon as he shall be relieved from his guard, make report in writing, to the com man dip. g officer, of their names, their crimes, and the names of the officers who committed them, on the penalty of being punished for disobedience or neglect, at the discretion of a court martial.

Art. 83. Any commissioned officer convicted before a general court martial of conduct unbecoming an officer and a gentleman, shall be dismissed the service.

Art. 84. In cases where a court martial may think it proper to sentence a commissioned officer to be suspended from command, they shall have power also to suspend his pay and emolmnents for the same time, according to the nature and heinousness of the offence.

Art. 85. In all cases where a commissioned officer is cashiered for cowardice or fraud, it shall be added in the sentence, that the crime, name, and place of abode, and punishment of the delinquent, be published in the newspa23ers in and about the camp, and of the particular State from which the offender came, or where he usually resides ; after which it shall be deemed scandalous for an officer to associate with him.

Art. 86. The commanding officer of any post or detachment, in which there shall not be a number of officers adequate to form a general court martial, shall, in cases which require the cognizance of such a court, report to the commanding officer of the department, who shall order a court to be assembled at the learest post or department, and the party accused, with necessary witnesses, to be transported to the place where the said court -shall be assembled.

* So much of these rules and articles as authorizes the infliction of corporeal punishment by stripes and lash*s, was specially repealed by act of 16th May, 1812. By act of 2d March, lb33, the repealing act was repealed, so far as it applied to the crime of ctes^rtion, which of course, revived the punishment by lashes for that ofifencc.

the concurrence of two-thirds of the members of a general court martial, nor except in the cases herein expressly mentioned ; nor shall more than fifty lashes he inflicted on any offender^ at the dis~ cretion of a court nfiartial ; and no officer, non-commissioned officer, soldier, or follower of the army, shall be tried a second time for the same offence.

Art. 88. No person shall be liable to be tried and punished by a general court martial for any offence which shall appear to have been committed more than two years before the issuing of the order for such trial, unless the person, by reason of having absented himself, or some other manifest impediment, shall not have been amenable to justice within that period.

Art. 89. Every officer authorized to order a general court martial shall have power to pardon or mitigate any punishment ordered by such court, excej^t the sentence of death, or of cashiering an officer ; which, in the cases where he has authority (by Article 65) to carry them into execution, he may suspend, until the pleasure of the President of the United States can be known; which suspension, together with copies of the proceedings of the court martial, the said officer shall immediately transmit to the President for his determination. And the colonel or commanding officer of the regiment or garrison where any regimental or garrison court martial shall be held, may pardon or mitigate any punishment ordered by such court to be inflicted.

Art. 90. Every judge advocate, or person officiating as such, at any general court martial, shall transmit, with as much expedition as the opportunity of time and distance of place can admit, the original proceedings and sentence of such court martial to the Secretary of War ; which said original proceedings and sentence shall be carefully kept and preserved in the office of said secretary, to the end that the persons entitled thereto may be enabled, upon application to the said office, to obtain copies thereof.

The party tried by any general court martial shall, upon demand thereof, made by himself, or by any person or persons in his behalf, be entitled to a copy of the sentence and proceedings of such court martial.

Art. 91. In cases where the general, or commanding officer may order a court of inquiry to examine into the nature of any transaction, accusation, or imputation against any officer or soldier, the said court shall consist of one or more officers, not exceeding three, and a judge advocate, or other suitable person as a recorder, to reduce the proceedings and evidence to writing ; all of whom shall be sworn to the faithful performance of their duty. This court shall have the same power to summon witnesses as a court martial, and to examine them on oath. But they shall not give their opinion on the merits of the case, excepting they shall be thereto specially required. The parties accused shall also be permitted iz 5ross-examine and interrogate

Articles Of War

Art. 92. The proceedings of a court of inquiry must be authenticated by the signature of the recorder and the president, and delivered to the commanding officer, and the said proceedings may be admitted as evidence by a court martial, in cases not capital, or extending to the dismission of an officer, provided that the circumstances are such that oral testimony cannot be obtained. But as courts of inquiry may be perverted to dishonorable purposes, and may be considered as engines of destruction to military merit, in the hands of weak and envious commandants, they are hereby prohibited, unless directed by the President of the United States,' or demanded by the accused.

"" You shall well and truly examine and inquire, according to your evidence, into the matter now before you, without partiality, favor, affection, prejudice, or hope of reward. So help you Grod."

'' You, A. B., do swear that you will, according to your best abilities, accurately and impartially record the proceeding of the court, and the evidence to be given in the case in hearing. So help you Grod. -

Art. 94. When any commissioned officer shall die or be killed in the service of the United States, the major of the regiment, or the othcer doing the major's duty in his absence, or in any post or garrison, the second officer in command, or the assistant military agent, shall immediately secure all his effects or equipage, then in camp or quarters, and shall make an inventory thereof, and forthwith transmit the same to the office of the Department of War, to the end that his executors or administrators may receive the same.

Art. 95. When any non-commissioned officer or soldier shall die, or be killed in the service of the United States, the then commanding officer of the troop or company shall, in the presence of two other commissioned officers, take an account of what effects he died possessed of, above his arms and accoutrements, and transmit the same to the office of the Department of War, which said effects are to be accounted for, and paid to the representatives of such deceased non-commissioned officer or soldier. And in case any of the officers, so authorized to take care of the effects of deceased officers and soldiers, should, before they have accounted to their representatives for the same, have occasion to leave the regiment or post, by preferment or otherwise, they shall, before they be permitted to quit the same, deposit in the hands of the commanding officer, or of the assistant military agent, all the effects of such deceased non-commissioned officers

Art. 96. All officers, conductors, gunners, matrosses, drivers, or other persons whatsoever, receiving pay or hire in the service of the artillery, or corps of engineers of the United States, shall be governed by the aforesaid Rules and Articles, and shall be subject to be tried by courts martial, in like manner with the officers and soldiers of the other troops in the service of the United States.

Art. 97. The officers and soldiers of any troops, whether militia or others, being mustered and in pay of the United States, shall, at all times and in all places, when joined, or acting in conjunction with the regular forces of the United States, be governed by these rules and articles of war, and shall be subject to be tried by courts martial in like manner with the officers and soldiers in the regular forces ; save only that such courts martial shall be composed entirely of militia officers.

Art. 98. All officers serving by commission from the authority of any particular state, shall, on all detachments, courts martial, or other duty, wherein they may be employed in conjunction with the regular forces of the United States, take rank next after all officers of the like grade in said regular forces, notwithstanding the commissions of such militia or state officers may be older than the commissions of the officers of the regular forces of the United States.

Art. 99. All crimes not capital, and all disorders and neglects which officers and soldiers may be guilty of, to the prejudice of good order and military discipline, though not mentioned in the foregoing articles of war, are to be taken cognizance of by a general or regimental court martial, according to the nature and degree of the offence, and be punished at their discretion.

Akt. 101. The foregoing articles are to be read and published, once in every six months, to every garrison, regiment, troop, or company, mustered, or to be mustered, in the service of the United States, and are to be duly observed and obeyed by all officers and soldiers who are, or shall be, in said service.

Sec. 2. And he it further enacted^ That in time of war, all persons not citizens of, or owing allegiance to, the United States of America, who shall be found lurking as spies in or about the fortifications or encampments of the armies of the United States, or any of them, shall suffer death, according to the law and usage of nations, by sentence of a general court martial.

Sec. 3. And he it further enacted^, That the rules and regulations by which the armies of the United States have heretofore been govei'ned, and the resolves of Congress thereunto annexed, and respecting the same, shall henceforth be void and of no effect, except so far as may relate to any transactions under them prior to the promulgation of this act, at the several posts and garrisons respectively, occupied by any part of the army of the United States. T Approved, April 10. 1806.1

Names And Offices. Whence Appointed. Salary

Adjutant-GeneraVs Office. - In this oflfice are kept all the records which refer to the personnel of the army, the rolls, etc. It is here where all military commissions are made out. The Judge-Advocate General is also connected with it.

The other bureaus consist of - The Quartermaster-GeneraVs Ojffice; the Paymaster GeneraVs Office ; the Commissary-GeneraVs Office ; the Surg eon- GeneraVs Office ; the Engineer Office ; the Topographical Bureau ; and the Ordnance Bureau,

War Department

Commissary of Subsistence - Major. . Commissary of Subsistence - Captain Ass't Commissary of Subsistence, in addition to pay, etc., of Lieut

Surgeons of less than ten years' serv' Ass't Surgeons often years' service. Ass't Surgeons of five years' service. Assistant Surgeons of less than five years' service

War Department

Attached to the Quartermaster's De- n partment ; at armories, and at ar- | senals of construction ; the store- I keeper at Watertown Arsenal, and ^ storekeepers of ordnance serving I in Oregon, California, and New J Mexico, $1,490 per annum ^

Paymaster's clerks, $700 per annum, and one ration (75 cents) per day when on duty. ^ The officer in command of a company is allowed $10 per month for the responsibility of clothing, arms, and accoutrements. - Act 2 March, 1827, Sec. 2.

* Subaltern officers, employed on the General Staff, and receiving increased pay therefor, are not entitled to the additional or fourth ration provided by the act of 2 March, 1827, Sec. 2.

Every commissioned officer below the rank of Brigadier-General receives one additional ration per day for every five years' service. - Act 5 July, 1836, Sec. 12, and 7 July, 1838, Sec. 9.

Forage is commuted only when the Government cannot furnish it in kind, and then at $8 per month for each horse actually kept by the offi.cer.

Brigade Bands

$2 per month is allowed for re-enlistment, and $1 per month additional for each subsequent period of five years' service, provided the enlistment is made within one month after the expiration of each term.

It would be impossible to give all the changes and modifications of army pay in this place. There is scarcely a year since the adoption of the Constitution in which some change has not been made. A few statistics, however, will enable us to link the different periods together. By the Act of Congress of April 30, 1790, the following were the amounts received by officers : - A lieutenant-colonel commanding, $60 per month, with 6 rations and $12 for forage ; a major, $40, Avith 4 rations and $10 for forage ; a captain, $30, with 3 rations ; a lieutenant, $22, with 2 rations ; a sergeant, $5 ; a corporal, $4, and a private, $3 ; non-commissioned officers and privates drawing one ration from the commissary. In 1792 slight changes were made; the pay of a majorgeneral vras fixed at $166 per month, and that of a brigadier, at $104. The pay was slightly increased in 1808. In 1819, it was enacted that men on fatigue duty - fortifications, surveys, cutting roads, etc. - for not less than ten days should receive fifteen cents a day additional, and an extra gill of spirits. In 1838, it was enacted that all officers should receive an additional ration for every five years of service ; and the pay of the privates was fixed at $8 a month. In 1857, the pay of every commissioned officer, including military storekeeper, was increased by $20 a month. The changes since will be found in the foregoing tables.

War Department Navy Depaetment

The Secretary of tlie Navy has charge of every thing connected with the naval establishment, and the execution of laws relating thereto, under the general direction of the President. All instructions to commanders of squadrons and commanders of vessels, all orders of officers, commissions of officers, both in the navy and marine corps, appointments of commissioned and warrant officers, orders for the enlistment and discharge of seamen, emanate from the Secretary's office. All the duties of the different bureaus are performed under the authority of the Secretary, and their orders are considered as emanating from him. He has a general superintendence of the marine corps, and all the orders of the commandant of that corps should be approved by him.

Navy Department

Many new vessels have been ordered constructed, and a large number purchased and fitted for service. Of those ordered over thirty are iron-clads. The whole number of vessels in the service and building, on the 1st of July, 1863, waa about 550, of which, nearly or quite, 90 were iron-clads.

The pay of all naval officers appointed by virtue of an act entitled " An act to provide for the temporary increase of the navy," approved July 24, 1861, shall be the same as that of officers of a like grade in the regular navy. (See act July 16, 1862.)

The compensation of pension-agents is two per cent, on the amount disbursed for pensions, provided that no agent shall receive over $1,000 in commissions.

Military And Technical Terms

Abatis. A species of intrencliment ; it consists of trees felled, and laid with their branches sharpened and interwoven, so as to present a thick row of pointed stakes towards the enemy. They are generally used in front of field works ; whiJe the enemy is removing them, he is exposed to a destructive fire from the defenders.

Aboijt. a technical word to express the movement by which a body of troops reverses its front. In infantry the about is always to the right ; in cavalry it is either to the right or left ; and in artillery it is to the left.

Adjutant. A regimental staff ofiicer, who discharges all the duties of detail of a regiment or military post, communicates all orders, forms the battalion for drills, parades, etc., mounts the guards, and in the manoeuvres assists the lieutenant- colonel.

Adjutant-General is the chief staff-officer of the army, division, or brigade to which he belongs, and assists the general in the discharge of his duties ; he keeps the roster of the officers ; makes details for duty ; makes up morning reports, returns, etc. ; pubhshes the orders of the general ; and is the channel through which all reports to, and correspondence with the general, pass.

Advanced. Signifies some part of the army in front of the rest, as in. advanced-guards, which always precede the main body ; it applies also to any portion of the command which is thrown in front of the first line.

Aid-de-Camp. An officer appointed to attend a general officer ; he receives and carries orders, and discharges such other duties as may be necessary. A Brigadier-General is entitled to one, and a Major-Gen^ eral to two aides-de-camp.

Army. An organized body of armed men commanded by a general. In time of peace, the whole organized military force of the State is in tended when we speak of the army ; in time of war this force is broken up into several distinct bodies, each of which is an army. These 'armies are named from the particular duty assigned them, as the army of invasion^ army of occupation, etc. ; or from the country or direction in which they operate - as. Army of the North, Army of Mexico, etc. ; or from the general who commands it - as, Army of Scott, etc. An army is made up of a staff' and administrative departments, and four distinct arms - Infantry, Cavalry, Artillery, and Engineers ; each having distinct duties, but all combining to form one and the same military body.

Arrest. The depriving an officer of his sword, preparatory to trial, for an offence against military law. The order for arrest usually designates the particular limits within which the officer is required to confine himself. An officer under arrest must not call upon his commanding officer without permission, and then it must be upon business.

Technical Terms

a place of construction as well as deposit. Articles of War. Rules for the better government of the army. Artillery. Every sort of fire-arms of large calibre, as guns, mortars, troops which serve artillery. Assault. A furious effort to carry a fortified post, camp, or foritfication. Assembly. The signal to form by company. Attack. An onset upon the enemy, either to gain a post, or break his

Banquette. A small elevation of earth three or four feet wide, and four feet nine inches below the crest of the parapet, to enable the shortest men to fire over it with facility,

B^rbette-Battkries are platforms raised behind a parapet to enable the guns mounted on them to fire over the parapet, and sweep the surrounding country. They are usually placed in the salient points of works.

Barricade. To barricade, is to block up the avenues by which an enemy might have ascess to any position. This is done by abatis, wagons, etc.

Bastion, in fortifications, is a work constructed at one of the angles of a polygon, consisting of two faces and two flanks. It is so constructed, that every part of it is defended by the flanking fire of some other part of the works.

Batteries. Tbe name given to any place where guns, howitzers, or mortars, are mounted, either for the purpose of attacking the enemy, or of battering a fortification. When a number of pieces of artillery are thrown together they also constitute a battery, as a mounted battery, where from four to six, or eight pieces are together, the cannoneers serving on foot ; or a horse artillery battery, where the same number of pieces constitute the battery, the cannoneers being mounted on horses.

Bayonet. A kind of triangular dagger, with a 1 ollow shank, which fits over the muzzle of the musket, rifle, or carbine. It is principally used by infantry troops. A new form of bayonet has of late years been in troduced for use on the rifle; this bayonet is in the form of a short sabre. It is called the sabre- bayonet, and is intended for use in the hand as well as on the rifle.

Bivouac. An army is said to bivouac, when, instead of camping in tents, the men sleep around the fires, or make temporary shelters of branches of trees, etc.

Cartridge. A case of paper, or flannel, fitted to the bore of a piece, and holding the exact charge of gunpowder. Cartridges for small arms are made of strong paper, those for artillery are made of flannel, or some other woolen goods.

Cartridge-box. A box made of etout leather, attached to a belt which is worn over the shoulder, or around the waist, and used to hold cartridges for small arms.

Casemate. A chamber covered with a bomb-proof arch, in a fortification having an embrasure cut through the wall, through which the gun is fired. Used in fortifications on the sea coast.

In the evolutions, the charge expresses the advance of a body of infantry to attack the enemy with baj^onets fixed ; or the rapid attack of cavalry.

Chevaux-de-freize. a piece of timber some six inches square, pierced with many holes, through which pass pieces of wood some six feet long, crossing each other at right angles, and pointed at the ends. They are used to stop up breaches, to block up the avenues of approach, etc.

Camp-Colors. Small flags eighteen inches square, and used to mark the color line, points of wheeling, etc. ; they are also carried by the markers in the evolutions.

Convoy. A detachment of troops employed to guard any supply of men, money, ammunition, provisions, etc., conveyed in time of war to a town or army.

Court-Martial. a military court, for the investigation and punishment of all offences committed by officers or soldiers, in resistance of military law.

Ditch. An excavation or trench made around the works of a fortification, from whence the earth necessary for the construction of the parapet is raised. Ditches are of two kinds - wet and dry.

Echelon. A position in tactics, when different bodies, whether the divisions of a battalion, battalions, or brigades, follow each other on different lines. By this arrangement both the front and one or both flanks may be protected at once.

Engineers. Officers charged with planning, constructing, and reparing all fortifications and all defensive works ; with planning the attack and defence of military works, etc., etc.

earth in the parapets of field fortifications, etc. Feint. A mock attack, made to conceal the true one. Field. The place of battle. A campaign, or the action of an army while it is in the field. '^'FiELD-officers. The colonel, lieutenant-colonel, and major of a regiment. ^:%FiGHT. Battle. ^iLB. A line of soldiers drawn up behind each other. As a general thing, a file means two soldiers, the front and rear rank man. Fire-arms. Every description of arms charged with powder and ball. Flanks. The right and left of an army, encampment, battalion, company, etc. Flank. In fortification, any part of a work defending another, by a fire along the outside of the parapet. Foil. A blunt sword used in fencing. Forage. The ha}^, straw, and oats required for the subsistence of the horses of an army. Force. Any body of troops assembled for military purposes. Forlorn-hofe. Men appointed to make the first attack in the day of battle, or to be the first to storm in a siege. Fort. A fortified place surrounded by a ditch, etc. Fortification. The art of surrounding a place by works so disposed as line, to give the time in the manual, etc. Furlough. A leave of absence. Fuse. A tube fixed into a shell filled with combustible materia «, which, up intrenchments, etc. Gallery. A passage in a mine. Garrison. A place where troops are quartered. General-officers. All ofticers above the rank of colonel. The only lieutenant general. Glacis. In permanent fortifications, the parapet of the covered way. Grenade. A small shell thrown from the hand upon the enemy. Used

Gunpowder. A composition of sulphur, nitre, (or salpetre), and charcoal, mixed together and granulated, to which, if tire be applied, it burns with an explosion.

independent body of troops, takes up his residence. Hilt. The handle of a sword. Holsters. Cases for a horseman's pistols, fixed in the pommel of the stated times, and report the state of their discipline, efficiency, etc. Intrenchment. Any work intended to fortify a post against the attack for actual service or for display. Lieutenant. The lowest grade of commissioned officers. Line of Battlk is the disposition of the troops for battle. Links. Thongs of leather used by cavalry to fasten their horses together. Litter. A sort of bed on which wounded officers and men are carried

Technical Terms

Match. A preparation to communicate fire to guns, mortars, mines, etc. Mines. Subterranean passages dug under the walls of a fortification, or

Patrol. A small party under a non-commissioned officer detached from one of the guards, to move from post to post, through streets, along roads, etc., to ensure vigilance, order, etc.

Pickets. Out-guards occupying the first line beyond the police guards ; when attacked the outposts and grand guards fall back upon the pickets for support.

Pioneers. A small body of soldiers, p'l'ovided with saws, axes, etc., and intended to clear the way for troops on the march, to work on the intrench men ts, etc.

Quarter. To give quarter is to spare the life of a vanquished enemy. Quartermaster. An officer whose duty it is to supply the quarters, fuel, clothing, transportation, etc., to the troops.

Reconnoitre. To view and examine the country in which an enemy is operating ; to examine the approaches to an enemy's works ; ascertain his position, strength, etc., etc.

Safeguard. A protection granted by the general of an army, for some of the enemy's lands or persons, to preserve them from being insulted or plundered.

Sally. A sally, or sortie, is a secret movement of attack made by strong detachments of troops from a besieged place, for the purpose of destroying the enemy's works.

Sentinel. A private soldier placed upon a post, whose duty it is to watch the motions of the enem}^, prevent surprise, and in general to enforce any specific order with which he may be entrusted.

Shells. Hollow iron balls thrown among the enemy from mortars and howitzers. Being filled with powder, and provided with a fuse which sets fire to the contents, the shell explodes.

Vent. The opening in fire-arms through which the fire is communicated to the charge. Volley. The simultaneous discharge of a number of fire-arms.

The So-Called Confederate States Government

Jef. Davis, of Mississippi. President. A. H. Stephens, of Georgia, Vice-Presid't JuDAH P. Benjamin, of La., Sec. of State. James A, Seddon, of Va., Sec. of War.

C. G. Memminger, of S. C, Sec. of Treas, Stephen R. Mallory, of Fla., Sec. of Navy, Thos. H. Watts, of Ala., Attorney-Gen'l. Jas. H. Reagan, of Texas, Postm'r-Gen'l,

Congress met at Richmond on the second Monday in January, 1863. A. H. Stephens, of Georgia, President. | R. M. T. Hunter, of Va., Presid't jsro tent

Virginia

* Missouri, under the appointment, is entitled to thirteen members. The State has not been districted, and the above members - self-elected to the Provisional Congresshold over, t Taken the oath of allegiance to the United States.

Excise Tax Bill

Two distinct species of tax laws have been passed by Congress since the commencement of the Great Rebellion, and are designated by the terms, Direct Tax and Excise Tax. The Direct Tax was passed August 5, 1861. It increased the duties on certain im^^orted articles, imposed duties on many articles that were before exempt, such as teas, etc., and also imposed a tax of twenty millions of dollars on the States and Territories. This tax was apportioned among the several States and Territories, and the legislature of each loyal State undertook to pay the portion assigned to it. At the time of the passage of the act, the Government of the United States was indebted to each of the loyal States for sums of money already advanced, to pay the expenses of enlisting and equipping volunteers who had been called into active service during that year. This indebtedness was principally cancelled by offsetting against it the amount of tax demanded from each State, with a discount of fifteen per centum from the tax. If the balance proved to be in favor of the Government, the State paid it over ; if it were in favor of the State, the Government paid it. Thus the only effect of this portion of the Direct Tax on tax-payers was the assessment and collection of a small State tax for 1862, in those States where there had previously been no such tax, and an increase in the State tax in others. So much of this direct tax law as imposed a tax of twenty millions of dollars was modified by Congress, July 1, 1862, so as to autliorize the levy and collection of one tax to that amount, and to provide that no other tax should be levied under the act, until April 1, 1865.

It imposes a tax on all spirits, ale, beer, porter, and other fermented liquors, distilled or brewed, after August 1, 1862. It requires all persons engaged in certain trades or occupations to obtain a license, as distillers, brewers, wholesale dealers, retail dealers, bankers, hotels, eating houses, brokers, confectioners, tobacconists, livery stable keepers, lawyers, physicians, aj^othecaries, manufacturers, pedlars, agents, etc. It imposes a tax, either specific or ad volorem^ upon an immense number of articles manufactured by the industry of the mass of th6 people, and which are largely consumed by them. It levies a specific tax on spring carriages, pleasure boats, each head of slaughtered cattle, hogs and sheep ; an ad valorem tax on the gross receipts of all railroads, passenger and ferry boats, on the interest paid on railroad bonds ; on dividends paid bj railroad companies, banks, trust companies and savings institutions ; on the salaries of all officers and persons in the service of the United States ; and on the gross receipts for all advertisements in news and periodical publications. It also levies an ad valorem tax on so much of the incomes, gains and profits of all persons, as exceed $600. It requires a stamp duty to be paid on nearly all documents relative to the transfer from one to another of anything of value, such as contracts, checks, drafts, bills of exchange, bonds, certificates of stock, conveyances, leases, telegraph dispatches, insurance policies, mortgages, powers of attorney, freight bills, etc. It also requires a stamp duty to be j)aid on every bottle, phial, box, pot, or other enclosure containing medicines or pre parations of persons claiming to have any secret formula ; also, on every grade, style and variety of perfumery and cosmetic. It levies an ad valorem duty on all legacies and distributive shares of personal property. The act makes it the duty of all personS; to furnish a list of all property to the assessor ; and the process for collecting the tax, in case of non-payment, is very prompt and summary.

Licenses And Stamp Duties

Agreements for the hire, use, or rent of any land, tenement, or portion thereof, if for ^ period of time not exceeding three years, stamp duty, - 0 50

Alcohol, made or manufactured of spirits or materials upon ^ which the duties imposed by this act shall have been paid, is not to be considered a manufacture.

Do., each package of, the retail price or value of which exceeds $1, for each and every 50 cents, or fractional part thereof over and above $1, an additional stamp duty of, 0 02

Apothecaries, under which term is included every person who keeps a shop or building where medicines are compoundec^ or prepared according to prescriptions of physicians, and sold. Wholesale and retail dealers who have taken out a license therefore, shall not be required to take out a license as apothecaty ; nor shall apothecaries who have taken out a license as such be required to take out a license as retail dealers in liquors, in consequence of selling alcohol, license tax, 10 00 intend the construction of buildings or ships, or of roads or bridges, or canals, or railroads, provided that this act shall not include a practical carpenter who labors on a building, for license, ------- $10 00

Attorney - No license shall be required of an attorney, having taken out a license as such, in consequence of being employed to purchase, rent, or sell real estate, or to collect rent thereon for others in the ordinary course of business. (See "Lawyers.")

Auctioneers, under which term is included every person whose business it is to offer property for sale to the highest or best bidder, for license, - - " $20 00

Auction sales of goods, merchandisie, articles, and things, including all sales of stocks, bonds, and other securities, on gross amount of sales, ------ 1-10 to 1 per ct.

Do., the sewing of, the material whereof belonged to the employer^hall be exempt from duty when the cloth or material from which made was imported or has been subject to and paid a duty.

Banks - Every incorporated bank, or other bank legally authorized to issue notes as circulation, which shall neglect or omit to make dividends or additions to its surplus or contingent funds as often as once in six months, shall, in lieu thereof, make returns, under oath, to the Commissioner of Internal lievenue, on the 1st day of January and July in each year, or within 30 daj's thereafter, of profits, etc. ^see section 14 Amendatory Act), and pay on such profits, - 3 per ct.

Bankers, under which term is included every person who keeps a place of business where credits are opened in favor of any person, firm, or corporation, by the deposit or collection of money or currency, and the same, or any part thereof, shall be paid or remitted upon the draft, check, or order of such creditor, but which does not include incorporated banks or other banks legally authorized to issue notes as circulation, for license, - - . - _ _ $100 00

Stamp Duties

Bill of exchange (Inland), draft, or order for the payment of any sum of money exceeding $20, otherwise than at sight or on demand, and any promissory note, shall have a stamp or stamps affixed thereon denoting a duty, upon every sum of $^200 or any fractional part thereof, if payable on demand or at any time not exceeding 33 days, including the grace, from the date or sight, ._-_--- 0 01

Bills of exchange (foreign) drawn in, but payable out of the United States, if drawn singly or if drawn otherwise than in ^ sets of more than one, according to the custom of merchants and bankers, same as bill of exchange (inland). Do., do., if drawn in sets of three or more, for every bill of each set, where the sum made payable shall not exceed $150, or the equivalent thereof in any foreign currency, - 0 03

Bills of lading for an}^ goods, merchandise or eft'ects to be exported from a port or place in the United States to any foreign port or place, a stamp duty of - - - - . 0 10 Bills of sale, by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or persons, when the consideration shall not exceed $500, stamp required on such papers, provided, that the stamp dutj placed thereon is the largest rate required for such instruments or either of them. Bonds of canal companies, _.._.. 3 per ct.

Bonds, auction sales of, on gross amount of sales, - - 1-10 of 1 per ct Bonds indemnifying any person who shall have become bound or engaged as surety for the payment of any sum of money, or for the due execution or performance of the duties of any office, and to administer money received by virtue thereof, a stamp duty of $0 50

Bootmakers, making articles to order, as custom work, and not for sale generally, shall, to the amount of $1,000 be exempt from daty, and for any excess be^^ond the amount of $1,000 shall pay a duty of ------1 per ct

Bottles, containing medicines, etc., the retail price or value of which, contents included, does not exceed 25 cents, a stamp dutyof ---------- $0 01

Do., containing medicines, etc., the retail price or value of which, contents included, exceeds 25 cents, but does not exceed 50 cents, a stamp duty of - - - - - 0 02

Do., containing medicines, etc., the retail price or value of which, contents included, exceeds fifty cents but does not exceed 75 cents, - - - -- - - - 0 03

Do., containing medicines, etc., the value of which, contents included, exceed $1, for each and every 60 cents or fractional part thereof over and above $1, an additional stamp duty of - - - * 0 02

Brewers, under which term is included ever person who manufactures fermented liquors of any name or description for sale from malt, wholly or in part, for license, - - - $50 00 business it is to piirchase or sell stocks, coin, money, bank notes, drafts, promissory notes, or other secm'ities for the payment of money, for themselves or others, or who deal in exchanges relating to money, for license, _ . _ $50 00 Brokers, commercial, under which term is included every person who purchases or sells goods or produce, or seeks orders therefor, in original or unbroken packages, or manages business matters for the owners of vessels, or the shippers or consignors of freight carried by vessels, or purhases or sells real estate for others, for license, - - 60 00 ered a manufacture. Burning fluid is not to be considered a manufacture. Builders and contractors, under which term is included every person whose business it is to construct buildings, or ships, or bridges, or canals, or railroads by contract : Provided, That no license shall be required from any persons whose building contracts do not exceed $2,600 in any one year, for license, _----_.__ 25 00

Butchers, under which term is included every person who shall sell butchers' m^eat at retail: Provided, That no butcher having taken out a license and paid |10 therefor, shall be required to take out a license as retail dealer on account of selling other articles at the same store, stall, or premises : Proinded, Further, that butchers who retail butchers' meat exclusively from a cart or wagon, by themselves or agents, shall be required to pay $5 only for each license, any existing law to the contrary notwithstanding, and having taken out a license therefor, shall not be required to take out a licence as peddler for retailing butchers' meat as aforesaid : Provided, Further, that those whose annual sales do not exceed $1,000 shall be exempt, for license,

Licenses And

Cartmen and wagoners, when the Yeiiicle is drawn by more than one horse or mule ; every person whose business it is to keep a cart, truck, dray, wagon, or other vehicle drawn by horses or mules, for the transportation of go.ods, wares, merchandise, or any articles of packages, for hire, or for the delivery of goods, wares, merchandize, articles or packages sold, shall be considered a cartman and wagoner under this act - no license required.

Certificate of profits, or any certificate or memorandums showing an interest in the property or accumulations of any incorporated company, if for not less than $10 and not exceeding $50, stamp duty, -_--..

Certificate - Any certificate of damage, and all other certificates or documents issued by any Port Warden, Marine Surveyor, or other person acting as such, stamp duty.

Certificate of deposit of any sum of money in any bank or trust compan}^, or with any banker or person acting as such, if for a sum not exceeding $100, a stamp duty.

Party - Contract of agreement for the charter of any ship, or vessel, or steamer, or any letter, or memorandum, or other writing between the captain, master, or owner, or person acting as agent of any ship, or vessel, or steamer, and any other person or persons, for or relating to the freight or charter of such ship, or vessel, or steamer, if the registered tunnage of such ship, or vessel, or steamer, does not exceed 150 tuns, stamp duty, 1 00

Checks drawn npon any bank, trust company, or any person or persons, companies or corporations, for the payment of money, exceeeing $20, at sight or on demand, ~ - - $0 02

Circuses, UT.der which term is included every building, tent, space, or acre, where feats of horsemanship or acrobatic sports are exhibited, for license, _ _ - . - 60 00

Claim Agents, under which term is included every person whose business it is to prosecute claims in any of the Executive Departments of the Federal Government, for each yearly license, __-_-.-- 10 00

Clocks - Any duties which may have been paid on clock movements used for clocks or time-pieces, upon which du ties shall be assessed or paid, shall be deducted from the three per cent, tax on clocks and time pieces.

Cloths - On all cloths of silk, cotton, or other material dyed, printed, bleached, manufactured or prepared, which were removed from the place of manufacture prior to the 1st of September, 1862, or which have been or shall be imported, the duty or tax of three per cent, shall be assessed only upon the increased value thereof ; and, where the dyeing bleaching, printhig, or finishing, shall be done separately from the weaving, knitting, or felting, the increased value shall be, and hereby is, declared for dyeing, bleaching, printing, or finishing.

Coal - All duties or taxes on coal mined and delivered by coal operators at the mines, on contracts made prior to July 1, 1862, shall be paid by the purchaser thereof.

Coal illuminating oil, refined, produced by the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, and all other bituminous substances used for like purposes, per gallon, - . .. 0 10

Coal oil distillers, under which term is included any person who shall refine, produce, or distill crude petroleum or rock oil, or crude coal oil, or crude oil made of asphaltum, shale, peat, or other bituminous substances, for each license, - 50 00

Coin - All contracts for the pnrcliase or sale of gold or silver coin or bullion, and all contracts for the loan of money or currency, secured by pledge or deposit, or other disposition of gold or silver coin of the United States, if to be performed after a period exceeding three days, shall be in writing or printed, and .rgned by the parties, their agents or attorneys, and shall have one or more adhesive stamps, as provided in the Tax law, equal in amount to one-half of one per centum, and interest at the rate of six per cent, per annum on the amount so loaned, pledged, or deposited ; and if any such loan, pledge, or deposit, made for a period not exceeding three days, shall be renewed, or in any way extended for any time whatever, said loan, pledge, or deposit, shall be subject to the duty imposed on loans exceedceeding three days ; and no loan of currency or money on the security of gold or silver coin of the United States as aforesaid, or of any certificate or other evidence of deposit payable in gold or silver coin, shall be made exceeding in amount the par value of the coin pledged or deposited as security, and any such loan so made, or attempted to be made, shall be utterly void. If gold or silver coin be loaned at its par value, it shall be subject only to the duty imposed on other loans. IS"othing herein contained shall apply to any transaction by or with tlie Government of the United States. Coin - All contracts, loans, or sales of bullion or gold and silver coin not made in accordance wdth this Act, shall be wholly and absolutely void ; and in addition to the penalties provided in the Act, any party to said contract may, at any time within one year from the date of the contract, bring suit before any court of competent jurisdiction to recover back, for his own use and benefit, the money paid on any contract not made in accordance with this Act. Commercial Brokers. (See " Brokers.") Concentrated milk is not to be considered a manufacture Confectioners, under which term is included every person who sells at retail confectionery sweet-meats, comfits, or other confects, in any building (confectioners who have taken out a license as wholesale or retail dealers are not required to take a separate license), for each license, - - $10 00 Confectionery, mAde wholly or in part of sugar, same as

Stamp Duties

Conveyance, deed, instrument, or writing, whereby any lands, tenements, or otlier realty, sold, shall be granted, leased, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or to any person or persons, by his, her, or their direction, when the value exceeds $100 and does not.exceed $500, stamp duty, - - - -

Cotton, raw or manufactured, the growth or produce of countries beyond the Cape of Good Hope, when imported from tliis side of the Cape shall pay no greater duty than is imjjosed on the same article when imported directly from the place be^^ond the Cape.

Deeds, whereby any lands, tenements, or other things sold, shall be granted, leased, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or to any person or persons by his, her, or their direction, stamp duty same as " Conveyance."

Deeds and other instruments in writing, having the fact of their acknowledgment, or any certilicate showing that the acknowledgment has been made before the proper officer or in due form, thereon certified, shall not, in consequence of such certificate, be subject to an additional stamp duty.

Do., do., exceeding $1, for each and everj- 50 cents, or fractional part thereof, over and above $1, an additional stamp duty of - - . -^ - 0 02

Distilled Spirits - The duty on spirituous liquors and all other spirituous beverages enumerated in the Tax bill, is to be collected at no lower rate than the basis of first proof, and shall be increased in proportion for any greater strength than the strength of proof

Distilled Spirits - The term first proof is declared to mean that proof of a liquor which corresponds to fifty degrees ol Tralles's centessimal hydrometer, at the temperature of sixty degrees of Fahrenheit thermometer ; and in reducing the temperature to the standard of sixty, and in levying duties on liquors above and below proof, the table of commercial values contained in the Manual for Inspectors of Spirits, prepared by Prof McColloch, under the superintendence of Prof Bache, and adopted by the Treasury Department, is to be used and taken as giving the proportions of absolute alcohol in the liquid guage and proved, according to which duties shall be levied.

Distillers, under which term is included every person or copartnership who distills or manufactures spirituous liquors - for sale, for license, - - 50 GO

Dividends, annual income from, when realized by any citizen of the United States residing abroad, and not in the employ of the United States, not otherv/ise provided for, when exceeding $6u0, on the excess over $600, - - - - 5 per ct.

Draft, drawn upon any bank, trust company, or any person or persons, companies, or corporations, for the payment of money at sight or on demand, same as " Bill of Exchange."

Dressmakers, making articles to order, as custom work, and not for sale generally, shall to the amount of $1,000 be exempt from duty, and for any excess beyond the amoimt of $1,U00, shall pay a duty of 1 per ct.

Drops, medicinal, same as " Medicines." " Eating-houses, under which term is included every place where food or refreshments of every kind are provided for casual visitors and sold for consumption therein ; . but the keeper

Do., prepared for textile or felting purposes, is not to be considered a manufacture until actually woven or felted into a fabric for consumption.

Gains, on annual, from property of any kind in the United States, realized by any citizen of the United States residing abroad, and not in employ of the United States, not otherwise provided for, ........ 5 per ct

Do., except spmtuous and malt liquors, and leaf, and stem, or manufactured tobacco, where the annual product does not exceed |600, provided that this shall not apply to any business or transaction where one party furnishes the materials, or any part thereof, and employs another party to manufacture, make, or finish the goods, wares, or merchandize, or articles paying or promising to pay therefor, and receiving the goods, wares, and merchandize, or articles ; but, in such cases the party furnishing the materials and receiving the goods, wares, and merchandize, or articles, shall be liable to and charged with all accruing duties thereon, - - - freo^

Gunpowder, and all explosive substances used for mining, artillery, or sporting purposes, when valued at 18 cents per pound or less, per pound, . - - - - 6 mills

Hackney coachman, imder which term is included every person whose business it is to keep a hack, coach, omnibus or other carriage drawn by horses for the transportation or passengers for hire, - No license required.

Horse dealers, under which term is included every person whose business is to buy and sell horses and mules, for each license, - ----_.__- 10 00 and sojomiiers, in view of payment therefor, where the rent or the valuation of the yearly rental of the house and property occupied shall be $10,000 or more for each yearly license, - - - - - $200 00

Do., do., where the rent or the valuation of the yearly rental shall be $1,000 and not less than $2,500, for each yearly license, ----- 50 00

Steamers and vessels upon waters of the United States, on board of which passengers or travelers are provided with food or lodging, shall be required to take out a license of the fifth class, viz., at ------ - 25 00

Do., annual, from property of any kind in the United States, realized by any citizen of the United States residing abroad, and not in the employ of the United States Government, not otherwise provided for, - 5 per ct.

or by fire, or other peril of any kind, made by any insurance company or its agents or by any other company or person, . - - . ^ . . . . $0 25

Insurance agents, tinder which term is included every person who shall act as agent of any fire marine, life, mutual and other insurance company or companies ; Provided, that no license shall be required of any insurance agent or broker, whose receipts, as such agent, are less than the sum of $600 in any one year, for license, - _____ $10 00

Insurance, tickets or contracts of, when limited to fatal or nonfatal injury to persons while traveling, are not required to pay a stamp duty.

Do., income from, when realized by any citizen of the United States residing abroad, and not in the employ of the United States Government, not otherwise provided for.

Do., bars, rods, bands, hoops, sheets, plates, nails, and spikes, upon which the duty of $1 60 has been levied and paid, are only subject to an additional duty of, per tun,

Iron nuts, rivets, railroad chairs, bolts, and horse-shoes, where the duty upon the iron from which said aricles shall have been made has been actually paid, only an additional duty

The proprietors or agents of all other public exhibitions or shows for money, not" enumerated in this section, shall pay for each license, ........ 10 00

Land warrant, brokers, under which term is included every person who makes a business of buying and selling land warrants and furnishing them to settlers or other persons, xmder contracts that the lands procured by means of them shall be bound for the prices agreed on for the warrants, for each license, 25 00

Lawyers, under which term is included every person whose business it is, for fee or reward, to prosecute or defend any cause in any court of record or other judicial tribunal of the United States, or of any of the States, or 'give advice in relation to any cause or matter pending therein (lawyers refusing to pay for this license shall not be allowed to practice in any such court or tribunal), for each license (see "Attorney"), _ - . _ lo 00

Lease, for the hire, use, or rent of any land, tenement, or portion thereof, if for a period of time not exceeding three years, stamp duty, -- 0 50

Do., upper finished or curried, made from leather tanned in the interest of the parties currying such leather, not previously taxed in the rough, per pound, . . _ -

Legacies - Any person or persons having charge or trust, as administrators, executors or trustees, of any legacies or distributive shares arising from personal property, of any kind whatsoever, where the whole amount of such personal property, as aforesaid, shall exceed the sum of $1,000 in actual value, passing from any person who may die after the pass* age of this act, possessed of such property, either by will or by the intestate laws of any State or Territory, or any part of such property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment, after death of the grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, in trust or otherwise, are subject to the following taxes : Where the person or persons entitled to any beneficial interest in such property shall be the lineal issue or lineal ancestor, brother or sister, to the person who died possessed of such property, for each and every $100 of the clear value of such interest in such property, |0 75

Do., do., when the person or persons entitled to any beneficial interest in such property shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the person who died possessed of such property, for each and every $100 of the clear value of such interest, - - - - - - - - 3 00

Do., do., where the person or persons entitled to any beneficial interest in such property shall be a brother of the grandfather or grandmother, or a descendant of the brother or sister of the grandfather or grandmother of the person who died possessed of such property, for each and every $100 of the clear value of such interest, - - . - _ 4 00

Do., do., where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is stated above, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall be a body politic or corporate, for each and every $100 of the clear value of such interest, - - 5 00

Eating houses, - Horse dealers, - Hotels, see " Hotels," fm Jacks, - - - Jugglers, - - - Lawyers, - - - Livery stable keepers, Lottery ticket dealers, Manufacturers, -

Letters of administration - Where the estate and effects for or in respect of which such letters of administration applied for shall be sworn or declared not to exceed the value of $2,600, stamp duty, ...--_- $0 60

Photographers, Pawnbrokers, Physicians, Retail dealers, . Retail dealers in liquors, Rectifiers, see " Rectifiers, Surgeons, . Tobacconists, Theatres, . Tallow chandlers. Soap makers, Stallions, owners of . Wagoners, not exceed $50,000, for

Licenses And

Livery stable keepers, under which term is included every person whose occupation is to keep horses for hire or to let, for license, _..-.---.

Lottery ticket dealers, under which term is included every person, association, firm, or corporation, who shall make, sell, or offer to sell lottery tickets or fractional parts thereof, or any token, certificate, or device representing or intending to represent a lottery ticket, or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery or prepare schemes of lotteries, or superintend the drawing of any lottery, for license, - - . -

Manifest of the cargo of any ship, vessel or steamer, for a foreign port, if the registered tunnage of such ship, vessel or steamer does not exceed 300 tuns, stamp duty, - ' -

Manufacturers, under which ' term is included any person or persons, firms, corporations or companies, who shall manufacture by hand or machinery, and for sale any goods, wares, or merchandise, or who shall manufacture by hand or machinery for any other person or persons, goods, wares, or merchandise, exceeding annually the sum of 11,000, for Hcense, - - - - -