War of the Rebellion: Serial 124 Page 0183 UNION AUTHORITIES.

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All evidence other than the certifications on honor of officers who, at the time of giving them, were in the military service of the United States, must be sworn to before some judge, justice of the peace, or other person duly authorized to administer oaths, and of which authority proof should accompany the evidence.

All claims under the provisions of this act must be presented to the Office of the Third Auditor of the Treasury Department.

II. Rules in relation to claims of horses, mules, oxen, &c., inter military service of the United States by impressment or contract, the risk of which was assumed by the United States, and which shall have been lost or destroyed, as specified.

The second section of the law relates to property inter military service of the Untied States by impressment or contract, and is as follows:

That any person who has sustained or shall sustain damage, by the capture or destruction by an enemy, or by the abandonment or destruction, by the order of the commanding general, the commanding officer, or quartermaster, of any horse,mule, ox, wagon, cart, boat, sleigh, or harness, while such property was in the service of the United States, either by impressment or contract, except in cases where the risk to which the property would be exposed was agreed to be incurred by the owner; and any person who has sustained or shall sustain damage by the death or abandonment and loss of any such horse, mules, or ox, while in the service aforesaid, in consequence of the failure on the part of the United States to furnish the same with sufficient forage; and any person who has lost, or shall lose, or has had, or shall have destrble accident, any horse, mule, ox, wagon, cart, boat, sleigh, or harness, while such property was inter service aforesaid, shall be allowed and paid the value thereof at the time he entered the service; Provided, It shall appear that such loss, capture, abandonment, destruction, or death was without any fault or negligence on the part of the owner of the property, and while it was actually employed inter service of the United States.

To establish a claim under this provision, it is necessary to produce the testimony of the officer or agent of the United States who impressed or contracted for the service of the property mentioned in such claim, describing the property, showing when and in what manner it was taken into the service, the reasons herefor, the manner in which it was employed, and the value thereof when taken into the service. The officer in whose charge the property was at the time of loss must also state the time, place, and manner in which the loss happened, and whether or not it was sustained without any fault or negligence on the part of the owner. In cases where the property was in the service by contract, the rate of compensation to be allowed must appear, and also whether or not the risk to which it would be exposed was agreed to be incurred by the owner; and in cases of horses, mules, or oxen, lost for want of forage, whether the same was to be furnished by the owner or by the United States.

Each claim must be accompanied by a deposition of the claimant, declaring that he "has not received from any officer or agent of the United States any horse, mule, wagon, cart, &c. (as case may be), in lieu of the property lost, nor any compensation for the same," nor any certificate of indebtedness or certified voucher therefor on which payment has or might be made. The claim must be supported by the original valuation list if the property was appraised at the time of being taken into the f no appraisement was made, the best attainable evidence as to the value thereof may be received.

All evidence other than the certificates of the Unites States, must be sworn to before some judge, justice of the peace, or other person duly authorized to administer oaths, and of which authority proof should accompany the evidence.