War of the Rebellion: Serial 019 Page 0704 MO., ARK., KANS., IND. T., AND DEPT. N. W. Chapter XXV.

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told them the truth; let them believe who they choose, and their blood be on their own head.

I am, major, very respectfully, your obedient servant,

LEWIS MERRILL,

Brigadier-General, Commanding.

GENERAL ORDERS,

HDQRS. DISTRICT NORTHEAST MISSOURI, Numbers 3.

Macon City, Mo., October 2, 1862.

It is only common justice, if the loyal men of Missouri are required to take up arms to preserve the peace of the State, that the disloyal, who cannot be trusted with the public safety, and the semi-loyal, who have enrolled as loyal, but neglect or fail in their duty, should bear their fair share of the burden by subsisting and, when necessary, mounting the militia in active service. In order that this may be done systematically and work equal justice to all who are required to contribute, a committee of honest citizens will be appointed in each county, whose duty it shall be to levy an assessment for the sustenance of the loyal militia. These committees will be governed by the following regulations:

I. The assessment will be levied in money and paid in either money or produce, as the contributor may elect. In case it is paid in money it will be paid into the hands of the committee and by them turned over to the local commissary, by whom it will be expended in purchasing in the open market the subsistence required for the use of the troops; when it is paid in produce it must be in such kind of produce as is ordered, and the amount must equal in money value at market rates the amount of money levied.

II. The amount assessed by the committee will be in proportion to the wealth of the persons assessed, and the standard for the estimate of wealth will be the last valuation made by proper State officer.

III. The payment of assessments in produce will be made by delivery of the articles to the local commissar, and his receipt to the individual will be submitted to the committee to be entered on their books, and no payment of an assessment will be complete until the receipt has bene so entered and countersigned by a member of the committee.

IV. No articles of produce will be accepted in payment of an assessment expect meat, breadstuffs, and forage, and no money paid for an assessment must be expended except for meat and breadstuffs and cooking utensils for the use of troops.

V. The following persons will be subject to assessment: 1st. All persons who have enrolled themselves as disloyal or in sympathy with the rebellion; 2nd. All persons who have failed or neglected to enroll, whether loyal or disloyal; 3rd. All person who have enrolled as loyal who are and have been notoriously disloyal, and who have done no acts or used their influence to show their loyalty.

VI. Property of widows or orphan children less in value than $5,000 will not be assessed unless they have given aid and comfort to guerrillas; in that case it will be included in the assessment.

VII. The committee will keep a regular set of books, in which the names and residences of the individuals assessed will be entered, together with the estimated value of their possessions and the money value of the amount levied, together with the dates and amounts of the payments thereon. Substance taken for the subsistence of troops since the 1st of August last will, upon due proof thereof being made to the committee of the fact and of its market value, be credited to the account