War of the Rebellion: Serial 127 Page 0808 CORRESPONDENCE, ETC.

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sum of $ 5,000,000 to prosecute the present unjust and iniquitous war for the subjugation of the people of the Confederate States, and for the extermination of the institution of slavery in all the States where it exists; and

Whereas, for the like unholy purposes, the same General Assembly undertook to seize and appropriate the funds which had been set apart and dedicated to the purposes of common schools in the Commonwealth; and

Whereas, in the opinion of this provisional government for the State of Kentucky, those acts on the part of the said General Assembly are regarded as gross usurpations of power not warranted by the constitution of the State of Kentucky, nor sanctioned by the people, but expressly in violation of their known will: Therefore, to relieve the people of this Commonwealth from these insufferable burdens and hardships -

SECTION 1. Be it enacted by the Council of the provisional government of the State of Kentucky, That the property of every citizen of this State of every kind and description shall be, and the same is hereby, declared exempt from seizure or sale to satisfy or pay any part of said $ 5,000,000, or from being held liable in any way for the payment of said sum or any part thereof. And any officer, agent, or collector who shall seize and sell the property of any citizen of this State, to pay any part of said sum of money, shall be guilty of a high misdemeanor, and shall pay back to the person double the value of the property thus sold, and in addition thereto, upon an indictment by a grand jury, shall be fined in any sum not less than $ 100 nor more than $ 500, and be imprisoned in the county jail for a period of not less than six nor more than twelve months, and the money hereby received as a fine shall be paid into the treasury of the State and constitute a part of the common school fund.

SEC. 2. Be it further enacted, That the fund known as the common school fund shall be held sacred and inviolate, and shall not be applied to any other object than that for which it was intended, namely, the education of the poor children of the State; and any agent, collector, or disbursing officer who shall receive, collect, or have in his custody or control any part of said common school fund, and shall pay out, disburse, or distribute the same for any other purpose than for liabilities created on said fund for educational purposes, shall be guilty of misdemeanor, and upon being indicted by a grand jury, and upon conviction, shall be fined in double the amount thus paid out or disbursed by him, which fine when recovered shall be paid into the treasury of the State and go into the common school fund and constitute part of it.

SEC. 3. Be it further enacted, That the property of every kind and description of the citizens of the Commonwealth shall be, and the same is hereby, declared exempt from the payment oe direct and income tax required by the Federal Congress at Washington City at its last session, to be collected from the people of this State, and any officer, agent, or collector for said Federal Government who shall seize and sell the property of any citizen of the State to pay any part of said tax shall be declared guilty of a misdemeanor, pay to the owner of such property double the value thereof, and shall, moreover, be liable to an indictment by a grand jury, and upon conviction shall be fined in any sum not less than $ 100 nor more than $ 500, and be imprisoned in the county jail not less than six nor more than twelve months.