War of the Rebellion: Serial 124 Page 0099 UNION AUTHORITIES.

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given any aid or comfort to the present rebellion, to receive the residue of such proceeds, after the deduction of any purchase money which may have been paid, together with the expense of transportation and sale of said property, and any other lawful expenses attending the dispositions thereof.

SEC. 4. And be it further enacted, That all property coming into any of the United States not declared in insurrection as aforesaid, from within any of the State declared in insurrection, through or by any other person than any agent duly appointed under the provisions of this act, or under a lawful clearance by the proper officer of the Treasury Department, shall be confiscated to the use of the Government of the United States. And the proceedings for the condemnation and sale of any such property shall be instituted and conducted, under the direction of the Secretary of the Treasury, in the mode prescribed by the eighty-ninth and ninetieth sections of the act of March second, seventeen hundred and ninety-none, entitled "An act to regulate the collection of duties on imports and tonnage." And any agent or agents, person or persons, by or through whom such property shall come within the lines of the United States unlawfully, as aforesaid, shall be judged guilty of a misdemeanor, and, on conviction thereof, shall be fined in any sum not exceeding one thousand dollars, or imprisoned for any time not exceeding one year, or both, at the discretion of the court. And the fines, and forfeitures accruing under this act may be mitigated or remitted in the mode, prescribed by te act of March three, seventeen hundred and ninety-seven, or in such manner, in special cases, as the Secretary of the Treasury may prescribe.

SEC. 5. And be it further enacted, That the fifth section of the "Act to further provide for the collection of the revenue upon the northern, northeastern, and northwestern frontier, and for other purposes," approved July fourteen, eighteen hundred and sixty-two, shall be so construed as to allow the temporary officers which have been or may be appointed at ports which have been or may be opened or established in States declared to be in insurrection by the proclamation of the President on the first of July, eighteen hundred and sixty-two, the same compensation which be law is allowed to permanent officers of the same position, or the ordinary compensation of special agents, as the Secretary of the Treasury may determine.

SEC. 6. And be it further enacted, That is shall be the duty of every officer or private of the regular or volunteer forces of the United States, or any officer, sailor, or marine in the naval service of the United States upon the inland waters of the of the United States, who may take or receive any such abandoned property, or cotton, sugar, rice, or tobacco, from persons in such insurrectionary districts, or have it under his control, to turn the same over to an agent appointed as aforesaid, who shall give a receipt therefor; and in case he shall refuse or neglected so to do, he shall be tried by a court-martial and shall be dismissed from the service, or, if an officer, reduced to the ranks, or suffer such other punishment as said court shall order, with the approval of the President of the United States.

SEC. 7. And be it further enacted, That none of the provisions of this act shall apply to any lawful maritime prize by the naval forces of the United States.

Approved March 12, 1863.

By order of the Secretary of War:

L. THOMAS,

Adjutant-General.

ADJUTANT-GENERAL'S OFFICE,

Washington, D. C., March 24, 1863.

Brigadier-General ULLMANN,

Washington, D. C.:

GENERAL: By direction of the Secretary of War you are hereby authorized to raise a battalion (six companies) of Louisiana volunteer infantry, to be used for scouting purposes; to be recruited in that State, and to serve for three years or during the war. The said force will be organized as prescribed in paragraph 83, Mustering Regulations. The recruitment will be conducted in accordance with the rules of the service and the orders of the War Department, and by the said Department all appointments of officers will be made. All