War of the Rebellion: Serial 127 Page 0809 CONFEDERATE AUTHORITIES.

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SEC. 4. Be it further enacted, That any officer, either Federal or State, who shall engage in the enforcement of any law confiscating the property of any citizen of this State, in conformity to any law passed by the Federal Congress at Washington City, or by the Legislative Assembly at Frankfort, Ky., shall be, and he is hereby, declared guilty of a high misdemeanor, and upon being indicted by a grand jury and convicted of the offense shall be fined in any sum not less than $ 500 nor exceeding $ 1,000, and shall be imprisoned in the county jail for any period not less than twelve months nor more than two years. The fines recovered under the fifth section of this act shall be paid into the treasury of this State.

SEC. 5. Be it further enacted, That the title to any property which may be confiscated under any law passed by the Federal Congress at Washington, or the Legislature at Frankfort, shall not be impaired, and said property shall be restored to such person and the title thereto be the same as though no such confiscation had occurred.

Approved December 21, 1861.

[DECEMBER 21, 1861. - For Davis to C. F. Jackson, in relation to the transfer of Missouri troops to the Confederate Government, see Series I, VOL. VIII, p. 717.]

AN ACT in relation to taxes on property which has been, or which is liable to be, sequestered as the property of alien enemies.

The Congress of the Confederate States of America do enact as follows, That it shall be the duty of the receivers under the sequestration act to pay all taxes upon property of alien enemies, which is liable therefor within their respective districts, out of any funds in their hands as receivers, said payment to be charged to the account of the property upon which the tax has been paid: Provided, however, If it appear to any receiver that such property, in any case, is not worth more than the taxes for which it is liable, he shall report the facts to the Secretary of the Treasury, whose duty it shall be to instruct the receiver whether he shall pay the taxes or allow the property to be sold for the taxes.

SEC. 2. That the receivers be authorized to sell, by order of court, and in such manner and upon such terms as the court may prescribe, any property within their respective districts which has been sequestered, or which is liable thereto, for the purpose of raising money for the payment of the taxes aforesaid.

SEC. 3. That whenever a receiver has not funds in hand, over and above what is necessary for other expenditures, sufficient to pay said taxes, and cannot obtain the same by sale as aforesaid within the time fixes for the payment of said taxes, he is hereby authorized to give to the tax collector charged with the collection of the taxes a certificate of the amount due, and he shall specify therein the property upon which the same is due; and the Secretary of the Treasury shall pay the amount so certified to be due, and shall cause the same to be charged to the sequestration fund. But the giving of the certificate shall be subject to the same condition precedent as provided in regard to payment in the first section of this act.

SEC. 4. That the Secretary of the Treasury be authorized to make agreements with the several State, counties, cities, and towns for