of Missouri, to levy half a million of dollars from the "secessionists and Southern sympathizers of Saint Louis County, for subsisting, clothing, and arming the enrolled militia while in active service, and in providing for the support of such families of militiamen and United State volunteers as may be left destitute." As the fund is only to apply to State troops and State paupers, I supposed the order was issued by General Schofield in his capacity of a State brigadier-general; but the indorsement to me by the Governor, and the communication of General Schofield of the 5th instant, directed to the board of commissioners, seem to invoke the responsibility of the United States as the sole author of this assessment. Before taking any step myself in this matter, I therefore submit certain legal questions which arise in my mind to the consideration of the commanding general-in-chief:
Can the United State levy and collect a special tax of this sort for a State purpose?
Are the enrolled militia in "active service" a State or United States charge?
Does not such direct tax by the United States conflict with general direct tax levied by Congress?
Does it not conflict with th confiscation law?
Does it not conflict with the Constitution in the mode and object of taxation, and the right of the State to provide for its own militia?
The right to meet a military necessity by forced laws or forced assessments I claim as a military necessity, but I do not perceive that such a necessity is presented now where the order seems to apply. I have, therefore, to refer the matter to Major General H. W. Halleck, whose determination will be communicated to the reverend and very worthy author of this document, and to His Excellency the Governor.
SAML. R. CURTIS,
HDQRS. DEPARTMENT OF THE MISSOURI, Numbers 23.
Saint Louis, Mo., December 1, 1862.
I. The provost-marshal's department will be composed of one provost-marshal-general, district provost-marshals, and assistant provost-marshals. District and assistant provost-marshals will be appointed by the provost-marshal-general, as he shall see fit, or upon the recommendation of commanders of districts. Assistant provost-marshals will report direct to district provost-marshals, and they direct to the provost-marshal-general though in any important cases, when the delay would work injury to the public service or individuals, assistant provost-marshals will report direct to the provost-marshal-general. District and assistant provost-marshals will, however, be considered as staff officers of the commanding officer to whom they are assigned, as in case of quartermasters, commissaries, &c.
II. The provost-marshal-general of the department will prescribe the necessary general rules and regulations for the guidance of district and assistant provost-marshals, and, until otherwise ordered, existing rules and regulations will remain in force. Commanders of troops and districts, as well as district and assistant provost-marshals, will see that such rules and regulations are sustained, and uniformity of action and proper accountability secured.
III. The provost-marshal-general of the department will, as he shall