fiscal year
preceding the overthrow of the State government thereof, in the manner
prescribed by the laws of the State, as nearly as may be; and the
officers appointed as aforesaid are vested with all powers of levying
and collecting such taxes, by distress or sale, as were vested in any
officers or tribunal of the State government aforesaid for those
purposes. The proceeds of such taxes shall be accounted for to the
provisional governor and be by him applied to the expenses of the
administration of the laws in such State, subject to the direction of
the President, and the surplus shall be deposited in the Treasury of the
United States to the credit of such State, to be paid to the State upon
an appropriation therefor to be made when a republican form of
government shall be recognized therein by the United States.

SEC. 12. _And be it further enacted_, That all persons held to
involuntary servitude or labor in the States aforesaid are hereby
emancipated and discharged therefrom, and they and their posterity shall
be forever free. And if any such persons or their posterity shall be
restrained of liberty under pretense of any claim to such service or
labor, the courts of the United States shall, on _habeas corpus_,
discharge them.

SEC. 13. _And be it further enacted_, That if any person declared free
by this act, or any law of the United States or any proclamation of the
President, be restrained of liberty with intent to be held in or reduced
to involuntary servitude or labor, the person convicted before a court
of competent jurisdiction of such act shall be punished by fine of not
less than $1,500 and be imprisoned not less than five nor more than
twenty years.

SEC. 14. _And be it further enacted_, That every person who shall
hereafter hold or exercise any office, civil or military (except offices
merely ministerial and military offices below the grade of colonel), in
the rebel service, State or Confederate, is hereby declared not to be a
citizen of the United States.

BY THE PRESIDENT OF THE UNITED STATES OF AMERICA.

A PROCLAMATION.

Whereas by the act approved July 4, 1864, entitled "An act further to
regulate and provide for the enrolling and calling out the national
forces and for other purposes," it is provided that the President of the
United States may, "at his discretion, at any time hereafter, call for
any number of men, as volunteers for the respective terms of one, two,
and three years for mili