Sec. 4. The products received for the contribution herein required, shall be disposed of and accounted for in the same manner as those received for the tax in kind; and the Secretary of War may, whenever the exigencies of the public service will allow, authorize the sale of products received from either source, to public officers or agents charged in any State with the duty of providing for the families of soldiers. Such sale shall be at the prices paid or assessed for the products sold, including the actual cost of collections.
Sec. 5. If, in addition to the tax in kind and the contribution herein required, the necessities of the army or the good of the service shall require other supplies of food or forage, or any other private property, and the same cannot be procured by contract, then impressments may be made of such supplies or other property, either for absolute ownership or for temporary use, as the public necessities may require. Such impressments shall be made in accordance with the provisions, and subject to the restrictions of the existing impressment laws, except so far as is herein otherwise provided.
Sec. 6. The right and the duty of making impressments is hereby confided exclusively to the officers and agents charged in the several districts with the assessment and collection of the tax in kind and of the contribution herein required; and all officers and soldiers in any department of the army are hereby expressly prohibited from undertaking in any manner to interfere with these officers and agents in any part of their duties in respect to the tax in kind, the contribution, or the impressment herein provided for: Provided, That this prohibition shall not be applicable to any district, county, or parish in which there shall be no officer or agent charged with the appointment and collection of the tax in kind.
Sec. 7. Supplies or other property taken by impressment shall be paid for by the post quartermasters in the several districts, and shall be disposed of and accounted for by them as is required in respect to the tax in kind and the contribution herein required; and it shall be the duty of the post quartermasters to equalize and apportion the impressments within their districts, as far as practicable, so as to avoid oppressing any portion of the community.
Sec. 8. If any one not authorized by law to collect the tax in kind or the contribution herein required, or to make impressments, shall undertake, on any pretence of such authority, to seize or impress, or to collect or receive any such property, or shall, on any such pretence, actually obtain such property, he shall, upon conviction thereof, be punished by fine not exceeding five times the value of such property, and be imprisoned not exceeding five years, at the discretion of the court having jurisdiction. And it shall be the duty of all officers and agents charged with the assessment and collection of the tax in kind and of the contribution herein required, promptly to report, through the post quartermasters in the several districts, any violation or disregard of the provisions of this act by any officer or soldier in the service of the Confederate States.
Sec. 9. That it shall not be lawful to impress any sheep, milch cows, brood mares, stud horses, jacks, bulls, or other stock kept or necessary for raising horses, mules, or cattle.
The following is the vote by which the bill passed the Senate:
Yeas—Messrs. Caperton, Graham, Haynes, Jemison, Johnson (Ark.), Johnson (Mo.), Mitchell, Orr, Walker, Watson—10.
Nays—Messrs. Baker, Burnett, Henry, Hunter, Maxwell, Semmes, Sparrow—7.