AN ACT providing for the transfer of certain appropriations.
The Congress of the Confederate States of America do enact, That all sums remaining unexpended out of the appropriations made by the following acts, to wit: First, "An act making appropriations for the support of the Regular Army of the Confederate States of America, for twelve months, and for other purposes, "approved March eleventh, eighteen hundred and sixty-one; second, "An act making appropriations in addition to those already made for the military service of the Confederate States of America, for the fiscal year ending the eighteenth day of February, one thousand eight hundred and sixty-two," approved May twenty-first, eighteen hundred and sixty-one, be, and the same are hereby, ordered to be transferred for distribution and expenditure in the manner provided in the second section of an act entitled "An act making appropriations for the public defense," approved on the twenty-first day of August, eighteen hundred and sixty-one.
Approved December 18, 1861.
AN ACT to establish the date from which the commissions of certain staff officers shall take effect.
The Congress of the Confederate States of America do enact, That all surgeons, assistant surgeons, quartermasters, commissaries, and assistant quartermasters and commissaries, appointed and commissioned in the Provisional Army, and who may have commenced their service before receiving their commissions, shall be entitled to take rank and receive pay from the date when they actually commenced to perform their respective duties with troops in the service of the Confederacy.
Approved December 18, 1861.
AN ACT further supplementary to an act to authorize the issue of Treasury notes and to provide a war tax for their redemption.
The Congress of the Confederate States of America do enact, That the Secretary of the Treasury is hereby authorized to pay over to the several banks, which have made advances to the Government in an anticipation of the issue of Treasury notes, a sufficient amount, not exceeding $ 10,000,000, for the principal, of Treasury notes to pay the principal and interest due upon the said advance, according to the engagements made with them.
SEC. 2. The time fixed by the said act, to which this act is further supplementary, for making assessments, is hereby extended to the first day of January next; and the time for the completion and delivery of the lists is extended to the first day of February next; and the time for the return of the said lists to the chief collector is extended to the first day of March next; and in cases where the time thus fixed shall be found insufficient, the Secretary of the Treasury shall have power to make further extension as circumstances may require.
SEC. 3. The cash on hand, or on deposit in bank or elsewhere, mentioned in the fourth section of said act, is hereby declared to be subject to assessment and taxation; and the money at interest, or invested by individuals in the purchase of bills, notes, and other securities for money shall be deemed to include securities for money shall be deemed to include securities for money belonging to non-residents, and such securities shall be returned and the tax thereon