tlements preceding the final one shall be interlocutory only, and may be impeached at the final settlements, which latter shall be conclusive, unless reversed or impeached within two years for fraud.
SEC. 12. Be it further enacted, That the court having jurisdiction of the matter shall, whenever sufficient cause is shown therefor, direct the sale of any personal property, other the slaves, sequestered under this act, on such terms as to it shall seem best, and such sale shall pass the title of the person as whose property the same has been sequestered.
SEC. 13. All settlements of accounts of receivers for sequestered property shall be recorded and a copy thereof shall be forwarded by the clerk of the court to the Treasurer of the Confederate States within ten days after the decree, interlocutory or final, has been passed; and all balances found against the receiver shall by him be paid over into the court, subject to the order of the Treasurer of the Confederate States, and upon the failure of the receiver for five days to pay over the same execution shall issue therefor, and he shall be liable to attachment by the court and to suit upon his bond. And any one embezzling any money under this act shall be liable to indictment, and on conviction shall be confined at hard labor for not less than six months nor more than five years, in the discretion of the court, and fined in double the amount embezzled.
SEC. 14. Be it further enacted, That the President of the Confederate States shall, by and with the advice and consent of Congress, or of the Senate if the appointment be made under the permanent Government, appoint three discreet commissioners, learned in the law, who shall hold at the seat of Government two terms each year, upon notice given, who shall sit so long as the business before them shall require, whose duty it shall be, under such rules as they may adopt, to hear and adjudge suche brought before them by any one aiding this Confederacy in the present war against the United States, who shall allege that he has been put to loss under the act of the United States in retaliation of which this act is passed, or under any other act of the United States, or of any State thereof, authorizing the seizure, condemnation, or confiscation of the property of any citizen or resident of the Confederate States, or other person aiding said Confederate State in the present war with the United States, and the finding of such commissioners in favor of any such claim shall be prima facie evidence of the correctness of the demand, and whenever Congress shall pass the claim, the same shall be paid from any money in the Treasury derived from sequestration under this act: Provided, That said Board of Commissioners shall not continue beyond the organization of the Court of Claims provided for by the Constitution, to which Court of Claims the duties herein provided to be discharged by commissioners shall belong upon the organization of said court. The salaries of said commissioners shall be at the rate of $2,500 per annum, and shall be paid from the Treasury of the Confederacy. And it shall be the duty of the Attorney-General or his assistant to represent the interests of this Government in all cases arising under this act before said Board of Commissioners.
SEC. 15. Be it further enacted, That all expenses incurred in proceedings under this act shall be paid from the sequestered fund, and the judges, in settling accounts which receivers, shall make to them proper allowances of compensation, taking 2 1\2 per cent. on receipts, and the same amount on expenditures, as reasonable compensation in all cases. The fees of the officers of court shall be such as are