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WITH AND IN

STATES DECLARED IN INSURRECTION,

AND

THE COLLECTION

OF

ABANDONED AND CAPTURED PROPERTY.

EMBRACING

THE TREASURY DEPARTMENT CIRCULARS AND REGULATIONS; THE EXECUTIVE PROCLAMATIONS AND LICENSE; AND THE WAR AND NAVY DEPARTMENT ORDERS RELATING TO

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TREASURY DEPARTMENT CIRCULAR OF JULY, 1863.

[This letter, addressed to Supervising Special Agent Mellen and sent to the other Supervising Special Agents in July last, is republished, with some modifications adapting it to the Revised Regulations, for the convenient information of all parties concerned.]

TREASURY DEPARTMENT, July 3, 1863.

SIR: I have received your letter of the 5th of June, from Memphis, and also those of previous dates from Cincinnati, relative to the collection of abandoned and captured property within the States heretofore declared to be in insurrection.

In reply, I think it important to direct your attention, in the first place, to the general distinctions under which all property, subject to the disposition of national officers, within the district under your supervision may be arranged.

There may be said to be four classes of such property, viz., abandoned, captured, commercial, and confiscable.

First; Abandoned property is of two descriptions (1st,) that which has been deserted by the owners; and (2d,) that which has been voluntarily abandoned by them to the civil or military authorities of the United States. Such property is to be collected or received by the Special Agents of this Department and sold, under the authority of the Act of March 12, 1863; and the proceeds, after deducting the expenses of transportation and sale, and other expenses attending the collection and disposition thereof, are to be deposited in the Treasury, subject to award by the Court of Claims. Before this court, claimants to such property, or the proceeds thereof, have the right, under the act, to prefer their claims at any time after the sale, and before the expiration of two years from the close of the war. No guaranty can be given to owners of abandoned property in respect to the time when, or the persons to whom, proceeds will be paid.

Second; Captured property is understood to be that which has been seized or taken from hostile possession by the military or naval forces of the United States, and is to be turned over, with certain exceptions named, to the Special Agents of this Department, in accordance with the provisions of the Act of March 12, 1863. All property taken possession of by military or naval forces, and turned over to Special Agents, must be regarded as prima facie captured property. Such property you will receive and direct to be sold, and will cause the proceeds to be deposited in the Treasury, subject to the future award of the Court of Claims.

Captured property which is held as lawful prize by the Navy is not to be turned over to the Department Agents, nor to be in any way controlled by them.

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