Army" and attached to each company of volunteers. With a low estimate of the needful requirements for staff duty, this act, to the neglect of volunteer and regular officers alike, authorized the Confederate President, on application of a major or brigadier-general, “to appoint from civil life persons on the staff of such officer," with the same rank and pay as if appointed from the Regular Army.

August 8, the Confederate President was authorized to commission officers above the grade of captain, to raise and command battalions to be recruited from the States of Kentucky, Missouri, Maryland, and Delaware. The officers so commissioned were not to receive pay until their regiments or battalions were mustered into service.

CALL FOR 400,000 VOLUNTEERS.

The next act, also approved August 8, was designed to meet the preparations on the part of the Union for calling out 1,000,000 volunteers under the acts of July 22 and 25, 1861. It authorized the Confederate President to

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employ the militia, military and naval forces, and to ask for and accept the services of any number of volunteers not exceeding 400,000, either as cavalry, mounted riflemen, artillery, or infantry, * to serve for a period of not less than twelve months nor more than three years.

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With no fixed principle in legislation this force was to be organized under the law of March 6, by which, according to State laws, the officers were to be "elected by their men and commissioned by the governors." The law also shows a partial abandonment of enlistments for during the war" in favor of enlistments "for not less than twelve months nor more than three years.'

August 14, as many surgeons and assistant surgeons were authorized to he appointed as might be necessary "for the various hospitals of the Confederacy."

FINANCIAL AND INTERNAL TAX LAWS.

As the power to raise and support armies is one and the same, the next legislation turned upon finance. By the first section of the act of August 19, the Secretary of the Treasury was authorized to issue $100,000,000 in treasury notes, "payable to the bearer at the expiration of six months after the ratification of a treaty of peace between the Confederate States and the United States." For the purpose of securing these notes and of making exchange for the proceeds of the sale of raw produce and manufactured articles, or for the purchase of specie or military stores, the Secretary of the Treasury was authorized to issue bonds not to exceed $100,000,000, payable not more than twenty years from date and bearing interest not exceeding 8 per cent per annum, payable semiannually; these bonds to include the $30,000,000 already authorized, which by this act were revoked.

The next step was to provide for the support of armies by means of a war tax or by direct taxation. The fourth section of this law prescribed:

That for the special purpose of paying the principal and interest of the public debt, and of supporting the government, a war tax shall be assessed and levied of 50 cents upon each $100 in value of the following property in the Confederate States, namely: Real estate of all kinds, slaves, merchandise, bank stock, railroad and other corporation stocks, money at interest, or invested by individuals in the pur

chase of bills, notes, and other securities for money, except the bonds of the Confederate States of America, and cash on hand or on deposit in bank or elsewhere; cattle, horses, and mules; gold watches, gold and silver plate, pianos, and pleasure carriages.a

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Keeping in view the broad distinction between State rights and State sovereignty, the former of which under the constitution guarantees the privilege of local, or State and municipal, self-government, it will be found upon a further inspection of this law, that, as must have been intended by the deputies when they unanimously voted to themselves the power to raise and support armies, the sovereignty of the States was as rudely trampled upon as by the law which permitted the Confederate President without the formality of a call upon the States, to summon to the field the entire arms-bearing population of the Confederacy.

To carry out the law, each State was constituted a "tax division," and was to be subdivided into "collection districts" by the chief collector, who was to be appointed by the Confederate President, and who in turn, subject to the approval of the Secretary of the Treasury, was authorized to appoint the collectors of the collection districts. The tax collectors in towns were to appoint assessors, who were authorized to make the list of taxable property of all persons, being further authorized "to enter into and repair, all and singular, the premises for the purposes required by this act." If, after due notice, any person failed to pay his tax, whether on personal property or real estate, it was made the duty of the collectors, or their deputies, "to proceed to collect the said taxes by distress and sale of goods, chattels, or effects of the persons delinquent.

In case of real estate, only so much was to be sold as might be necessary to pay the tax with 20 per cent added, deeds conveying the land so sold to be executed by the deputies or their successors. If property would not sell for the amount of the tax, it was to be bidden in by the collector "in behalf of the Confederate States," redemption being permitted within two years from the date of the sale. În all cases, before proceeding to the sale, taxes were allowed to be paid on condition of paying the amount in full, with 10 per cent in addition, for taxes on real estate and such fees as would cover the expense of distraining and caring for the goods or personal property.

Unlike the States which, under the Articles of Confederation, retained their sovereignty, freedom, and independence," and every "power, jurisdiction, and right," which was not by the "Confederation expressly delegated to the United States in Congress assembled" and which reserved to each State not only the right to raise all troops for the common defense in such manner as such State might direct, the States of the Southern Confederacy, under a constitution adopted by their deputies and not submitted for their approval, found themselves, so far as their sovereignty and independence was concerned, completely at the mercy of a superior government.

Instead of being able to dictate to the Confederate Government and to emasculate it by refusing to raise men and money, except in such manner as each State might see fit to adopt, they saw themselves powerless to prevent the sacrifice of the lives and property of their citizens to the insatiable Moloch of war. Every agent appointed to

@Sec. 4, pp. 177, 178.

execute the foregoing law was, so to speak, the creature of a foreign state, yet armed with the authority to invade and to pry into the financial condition of every person and householder. The presence of these tax-gatherers excited no resentment or commotion. The tame submission of a brave and high-spirited people to so complete a destruction of their liberties can be explained in but one way. The people, whatever may have been the sincerity of the Deputies of their States, recognized the fact that sovereignty, with all of its attributes, belonged only to the general government which they were seeking to establish, and that to insure and perpetuate its independence they were willing to give their representatives in Congress assembled full power to raise and support armies, whatever might be the sacrifices the delegation of such power might involve.

Nevertheless, the Deputies did not wholly ignore the States in providing the means for supporting armies. Having made sure of the collection of taxes by the agents of the Confederate States, they enacted in the twenty-fourth section of the law

if any State shall, on or before the 1st day of April next, pay, in the treasury notes of the Confederate States, or in specie, the taxes assessed against the citizens of said State, less 10 per cent thereon, it shall be the duty of the Secretary of the Treasury to notify the same to the several tax collectors of such State, and thereupon their authority and duty under this act shall cease."

As no State could avail itself of this privilege, the war tax, of necessity, had to be collected by the officers of the Confederate Govern

ment.

The sum of $57,000,000 was appropriated for "the army volunteers and militia in the public service of the Confederate States." The same day the sum of $50,000 was appropriated for the establishment and support of military hospitals.

The artillery was also increased the same day by one lieutenant-colonel, two majors, and four military storekeepers. The Confederate President was authorized, as Commander in Chief, to appoint on his personal staff two aids-de-camp, with the rank of colonel. A sergeant was also added to each company in the service, making five sergeants in all.

August 30, $1,000,000 was appropriated for purchase of a steamer and supplies for troops. By another act of August 30 the Secretary of War was authorized and required to provide, as far as possible, clothing for the entire forces of the Confederate States. If any State clothed its troops, the Secretary of War was required to pay to the governor of the State the money value of the clothing. The second and last section of the law destroyed all uniformity in the dress of the troops by prescribing that "the commander of every volunteer company shall have the privilege of receiving commutation for clothing, at the rate of $25 per man for every six months, when they shall have furnished their own clothing."

August 30, the Confederate President was authorized to establish within the Confederate States recruiting stations for the reception of volunteers from the States of Kentucky, Missouri, Maryland, and Delaware; also to form such volunteers into companies and regiments and to appoint their officers.

a Sec. 24, p. 183.

August 31, another law showed the failure of the deputies to appreciate the qualifications of officers for staff duty. It authorized the Confederate President, on the application and recommendation of a general of the Confederate States Army, the highest grade known in the service, to appoint from civil life persons to the staff of such officer, having the same rank and pay as if appointed from the regular army. It should be observed that in this law the deputies again ignored the qualifications of officers of volunteers and regulars, most of whom had been in the field for nearly six months.

The next law, also approved August 31, abandoned the false economy of stripping one company in each regiment or battalion of a subaltern for the position of adjutant by authorizing the adjutants of regiments and legions" to be appointed in addition to the subaltern officers attached to companies. The term "legion" shows in a marked manner the conservatism of military legislation. It was first employed during the Revolution, chiefly as applicable to mounted troops or partisan rangers. Afterwards, in 1792, signifying a combination of troops of all arms, it became the recognized organization of the Army of the United States; thence, although shortly after abandoned, it passed into the laws relating to the militia, where it was preserved till the Rebellion, when it found its way into the military laws enacted by the Provisional Congress.

Another law, approved August 31, authorized and required the secretary of war to make arrangements for the reception and forwarding of clothes, shoes, blankets, and other articles provided for the troops by private contribution. The last law of the third session of the Provisional Congress, relating to the personnel of the army, approved August 31, authorized chaplains the same rations as privates. A previous law had reduced their pay from $85 to $50 per month.

Among the resolutions of the third session of the Provisional Congress, one of July 30 appropriated the sum of $5,278.88, paid into the treasury as donations from the churches on the last fast day, as a fund for the use of the soldiers and officers wounded at the last battle of Manassas. Another resolution of August 31 recognized the impossibility of volunteer cavalry providing their own outfits, by authorizing the Secretary of War to furnish the necessary equipment for volunteer companies accepted for the war."

A third resolution directed that such drill-masters as under the authority of some of the States now attached to various regiments should, on their own application be granted an honorable discharge.

FOURTH SESSION PROVISIONAL CONGRESS.

The fourth session of the Confederate Provisional Congress began at Richmond September 3, 1861, and ended the same day.

This session was caused by the failure of a bill to reach the Confederate President for his signature before the adjournment of the Provisional Congress, whereby he was to be authorized to continue the appointments made by him in the military and naval service during the past session and during the subsequent recess of the Congress. The

The Legion of the United States existed from March 5, 1792, to November 1, 1796.-EDITORS.

session was called by proclamation of September 2, reenacted the bill; also passed another act substituting the word "such" for the word "the" in a law relating to postage; which acts were approved on September 3, when the fourth session adjourned.

FIFTH SESSION PROVISIONAL CONGRESS.

The fifth session of the Confederate Provisional Congress began at Richmond November 18, 1861, and ended February 18, 1862.

The first act of any importance of the fifth and last session of the Provisional Congress. approved December 10, 1861, authorized the Secretary of War to appoint an Assistant Secretary of War, with a salary of $3,000 per annum. Another act, December 10, authorized the Confederate President to appoint a chief bugler or principal musician to each regiment in the Provisional Army.

BOUNTIES, FURLOUGHS, REENLISTMENT, AND RECRUITMENT.

The next military law, approved December 11, was entitled

An act providing for the granting of bounty and furloughs to privates and noncommissioned officers in the Provisional Army.

In reality it should have been entitled "An act to disorganize and dissolve the Provisional Army." The object of the law was to retrieve the stereotyped blunder of short enlistments. To this end the first section prescribed that a bounty of $50 should be granted to all enlisted men in the Provisional Army who would serve continuously for three years, or the war. This sum was to be paid to the twelve-months' men enlisting at the end of their first year's service, as also the men already in the service for three years. To recruits or new volunteers for three years, or the war, the bounty was to be paid at the time of entry into service. As a further inducement to reenlist, the second section authorized the Secretary of War to grant furloughs, not exceeding sixty days, with transportation home and back, to all twelve months' men, who, prior to the expiration of their term of service, would enlist for the ensuing two years, or for three years or for the war, the furloughs to be issued by the Secretary of War at such times and in such numbers as he might deem most compatible with the public interest. In lieu of a furlough the commutation value of transportation home and back was offered to anyone who would reenlist as above.

The third section extended the provisions of the act to all troops enlisted for the term of twelve months, or were in the service of any State, who, under the act, might enlist for more than two years in the Confederate service. The fourth section, subversive to all discipline and subordination, prescribed that all troops revolunteering or reenlisting should, at the expiration of their original enlistments, have the power to reorganize themselves into companies and elect their company officers, the companies to

have the power to organize themselves into battallions or regiments and to elect their field officers.

As if to insure the fact that, with the design to make every company officer the creature of his subordinates, it was enacted in the same section that "after the first election all vacancies shall be filled by promotion from the company, battalion, or regiment in which such vacancies may occur--