Agents to collect and receive

from officers and privates, sailors

VII. Supervising and Assistant Special Agents will receive and collect abandoned property from any officer or private of the regular or volunteer forces of the United States, or any officer, sailor, or marine in the naval service of the United States, upon the inland waters of the United States, who may take or receive any such abandoned property, from persons in such insurrectionary districts, or have it under their control, and such Supervising or Assistant Special Agent will, in all such cases, give a receipt therefor in the following form:

or marines, abandoned property, and give receipt.

66 Received

of

estimated at $

taken or received and held by him as abandoned property in such insurrectionary district and claimed to be the property of

which property I have received as Agent of the Treasury Department, appointed in pur suance of certain acts of Congress, approved July 13, 1861, May 20, 1862, and March 12, 1863. The said property to be transported and disposed of under the Regulations of the Secretary of the Treasury prescribed in pursuance of the authority conferred on him by said acts."

Three copies of said receipt shall be made, one of which shall be transmitted to the Secretary of the Treasury, one to the Supervising Special Agent, and one shall be retained by the Agent giving the receipt; and a record of the property so collected and received shall be made, and copies transmitted, and the property disposed of, as directed in Regulation V.

or others to

be turned over and receipt given.

VIII. Supervising and Assistant Special Agents will collect and receive of any officer or private, or person employed in or with Captured property the regular or volunteer forces of the United States, in hands of officers any property held by him which shall have been captured in any district declared to be in insurrection against the United States, except such as shall be required for military use of the United States forces; and all property so held by them shall be received by the Agent as captured property, leaving all questions concerning the class to which it belongs for after consideration; and they shall also receive with such property the necessary invoices thereof, and all receipts, bills of lading, and other papers, documents, and vouchers, showing title to such property or the right to the possession, control, or direction. thereof, and such order, indorsement, or writing as the party has power to make, to enable such Agent to take possession of such property or the proceeds thereof.

And he will give to the officer, private, or person from whom any property is so received, a receipt in the form following:

captured by the forces of the United States, and claimed to be the property of

which property I have received as Special Agent of the Treasury Department, appointed in pursuance of certain acts of Congress, approved July 13, 1861, May 20, 1862, and March 12, 1863. The said property to be transported and disposed of under the regulations of the Secretary of the Treasury prescribed in pursuance of the authority conferred on him by said acts."

And a record of the property so collected and received shall be made, and copies transmitted, and the property disposed of, as directed in Regulation V.

Property required for public use to be appraised and delivered over.

IX. When any part of the goods or property received or collected by any Supervising or Assistant Special Agent is demanded for public use, and a requisition therefor is presented, signed by the General commanding Department, or by some other officer authorized by such Commander of Department, the Special Agent having such property in charge shall select three competent and disinterested persons, to be approved by such officer, who shall make oath for the faithful discharge of their duties, and who shall appraise said goods or property, and make a certificate thereof in the following form:

Supervising

or Assistant Special Agent, to appraise certain property alleged to have been collected or received as abandoned or captured by Supervising

Special Agent or Assistant Special Agent of the Treasury Department, having each of us made oath for the faithful discharge of our duty as such appraisers, do certify that we have carefully examined and appraised the following described property, to wit:

and that said property is worth

Appraisers."

Which certificate shall be certified by the Special Agent and by the officer receiving said property; and the goods or property so appraised shall be delivered over to the officer appointed to receive it; and the Special Agent shall in all such cases require from the officer or agent receiving said goods or property a receipt in the following form:

"Received of

alleged to have

been collected or received by him as abandoned or captured, and which has been this day appraised by .

f.

appraisers appointed with my approval, to be worth

dollars, which property has

been delivered to me by said Agent to be appropriated to the public use, as provided in the second section of the Act of Congress, approved March 12, 1863, entitled 'An act to provide for the collection of abandoned property, and the prevention of frauds in insurrectionary districts within the United States.'"'

And he shall keep a record of all expenses incurred on account of said property; and if he be an Assistant Special Agent, he shall promptly transmit a full report of such appraisal proceedings and copies of all papers in the case, as prescribed and directed in Regu

lation V.

X. In all

Disposition of perishable pro

perty and such

as

cannot be

cases where property of a perishable nature, whether captured or abandoned, shall be collected or received. by the proper Agents of this Department, and its immediate sale is required by the interest of all concerned, such Agent shall, where practicable, forward it without delay to the nearest place designated by the Secretary or by Regulation as a place of sale within a loyal State, consigned to the proper officer of this Department, who shall forthwith cause it to be sold at auction to the highest bidder; all such shipments to be accompanied by a statement as required by Regulation V.

transported.

If, from the character of the property, it shall be impracticable so to transport it, the Agent shall cause the same to be appraised by three disinterested persons, and to be sold at public auction, and promptly transmit a full report, as prescribed by Regulation V, together with the certificate of appraisal, taken in triplicate, and the account of sales, and hold the proceeds subject to the direction of the Supervising Special Agent for that Agency.

XI. In case of furniture, family pictures, equipage, clothing, or household effects, abandoned or captured, and colHouse furniture lected or received by Special Agents, they will and family effects. cause the prescribed record thereof to be made and transmitted, and will store such property on the premises where found, whenever it can be done with safety; otherwise they will cause it to be securely stored and properly marked and numbered, and report the facts to the Supervising Special Agent, and await further directions. If left on the premises they will take a receipt therefor from the Agent, or person in possession, and transmit the same with the record. When such property cannot be safely left on the premises or stored with safety and due regard to economy, the Special Agent in charge shall cause the same to be appraised, disposed of, and reported, as provided in Regulation X, as to untransportable property. In case such property is in use at hospitals, or for any military purpose, they will cause such property to be appraised and treated as property required for public use, as directed in Regulation IX.

XII. When property is liable to be lost or destroyed in consequence of its location being unknown to the Special Supervising Special Agents Agents, or from other causes, and parties propose, for may contract for compensation, to collect and deliver it into the hands collecting and of such agents at points designated by them, Superdelivery of property by other Vising Special Agents may contract, on behalf of the parties. United States, for the collection and delivery to them of such property in their respective agencies, on the best possible terms, not exceeding twenty-five per cent. of the pro

ceeds of the property, which percentage must be full compensation for all expenses, of whatever character, incurred in collecting, preparing, and delivering such property at the points designated. Prior to any such contract being made, the party proposing must submit in writing a statement of the kind and amount of property proposed to be collected, the locality whence to be obtained, and all the facts and circumstances connected with it, particularly as to its ownership. And any contract made in pursuance of this regulation must be in writing, and restricted to the collection and delivery of particular lots at named localities; or, when circumstances clearly justify it, to the general collection and delivery of all abandoned property in limited districts not greater in any case than one parish or county, and not more than one district to be assigned to one contractor.

Bond to be

Before payment to any contractor under any contract made in pursuance of this regulation, he shall execute a bond, with given by con penalty equal to the amount stipulated to be paid to tractor indemni- him, and with sureties satisfactory to the Supervising fying the gov- Special Agent, indemnifying the United States against all claims to the property delivered on account of damages by trespass, or otherwise occasioned by the act or connivance of the contractor, and against all claims that may arise on account of expenses incurred in the collection, preparation, and transportation of said property to the points designated in said contract.

ernment.

When larger per

to refer the case to the Secretary.

Should a case arise in the opinion of the Supervising Special Agent justifying the payment of a larger percentage than one centage seems to quarter of the proceeds of the property, he will make be proper, agent a statement of the facts and circumstances and the reasons in his opinion justifying such additional allowance, and refer the same to the Secretary for instructions. And for the purpose of getting possession of and transporting to Local Special market as much of the captured and abandoned property Agents and as possible within the lines of the military forces of Agency Aids to the United States, Supervising Special Agents or be appointed. Assistant Special Agents under their direction, will appoint and employ in their respective Agencies, at such per diem compensation as may be judged proper, subject to approval of the Secretary of the Treasury, such Local Special Agents and Agency Aids as may be necessary therefor, instructing them fully as to the execution of the duties respectively assigned to them.

release property, or permit its removal, or grant personal favors, ties not authorized by regula

XIII. No property collected or received as captured or abandoned under the act of March 12, 1863, shall be released by Agents not to any Agent except by special authority from the Secretary of the Treasury to any persons claiming ownership of such property; nor shall any permit be given by such Agents to individuals to remove such property; nor shall any liability be incurred or assumed, or contract be made on the part the United States by such Agents, except as authorized by these Regulations. No personal favor shall in any case be extended to one individual or party rather than another.

or incur liabili

tions.

XIV. Supervising Special Agents will pay or cause to be paid, out of the general fund arising from the sale of all property Necessary ex- collected and received in their respective Agencies, all penses to be paid. expenses necessarily incurred in collecting, receiving, securing, and disposing of the same, including fees, taxes, freights, storage, charges, labor, and other necessary expenses, being careful to avoid all useless or indiscreet expenditures; and will charge each particular lot or parcel with the specific or proportionate amount of all such expenses as can be made specific or proportionate charges to each lot or parcel; and will also charge and retain out of the proceeds of each lot or parcel one and one half per centum thereof for the payment of such expenses connected with the collection, transportation, and sale, or other disposition thereof, as cannot be made specific or proportionate charges against each lot or parcel, or are not otherwise provided for, such as rents, compensation to clerks, or other employés, auctioneers, printing, and advertising, a carefully stated account of which will be kept by such Agents, showing in detail all expenses paid out of this fund arising from such charge; and unless unavoidably prevented, they will take vouchers for all expenditures made under this Regulation, and transmit the same with their accounts. Of the balance, if any, of said one and one half per cent. remaining after defraying said expenses the several Supervising Special Agents may retain as compensation for extra care and responsibility a sum not exceeding one half of one per cent.; and with the remainder, if any, may reward extra services in collection and care of property, rendered by Agents and others.

Property to be transported to loyal States and sold at auction.

XV. All property collected and received, other than such as is described in Regulations X and XI, and such as may be appropriated to public use, shall be transported to such places in the loyal States as shall be designated by the Secretary of the Treasury, as places of sale, consigned to the Supervising Special Agent of the Agency in which it is collected or received, or to such other person as shall be specially authorized by the Secretary to receive the same, and shall there be sold by such Supervising Special Agent, or other person, at public auction to the highest bidder, for United States notes, pursuant to notice previously published of the time and place of sale.

Special Agents

XVI. Each Supervising Special Agent or other person, as aforesaid, shall make a full record of each lot or parcel of property Supervising coming to his possession, in the manner prescribed by to make report. Regulation V, and report the same, and all sales or other disposition thereof, made by him, rendering a monthly account current of all his transactions to the Secretary, accompanying the same with receipts or other vouchers for all moneys paid out by him. All balances remaining in his hands shall be depos ited in the Treasury from time to time, as directed by the Secretary.