AOC, 5/23/1864

An Act to exempt railroad companies from the payment of certain duties
 
   The Congress of the Confederate States of America do enact, That all machinery and materials in any wise necessary for the construction, equipment and operation of railroads, imported by any railroad company for its own use, and all engines, cars, and other rolling stock, for use upon any railroad, be admitted free of duty during the existing war.
 
APPROVED May 23, 1864

An Act to enable the President of the Confederate States to provide the means of military transportation by the construction of a railroad between Blue Mountain, in the State of Alabama, and Rome in the State of Georgia.

        WHEREAS, The Confederate States are engaged in a war, the extent of which has no parallel in modern history, and the President, by his message of the twenty-fourth of September, eighteen hundred and sixty-two, to the Congress, has recommended the importance of constructing a railroad between Blue Mountain, in Calhoun county, Alabama, and Rome, in the State of Georgia, as a means of transportation needful for the public defence, and the construction of which is also strongly recommended by the General in command of the military district in which said road is situated: Therefore,

        The Congress of the Confederate States of America do enact, That the President be and he is hereby authorized and empowered to make all contracts, embracing such terms and provisions as he may deem expedient, to effect a speedy construction and completion of the link of railroad aforesaid, with the several railroad companies whose charters extend over said line, in the manner he may think best calculated to promote the public interest and provide for the public defence.

         SEC. 2. Be it further enacted, That to enable the President to accomplish the object herein contemplated, the sum of one million one hundred and twenty-two thousand, four hundred and eighty dollars and ninety-two cents, in the bonds of the Confederate States, is hereby appropriated, to be issued and applied by the order of the President, at such times and in such sums as he may deem proper; and that the President be directed to take a mortgage on said road and its appurtenances for the ultimate repayment of the money so expended, with interest at eight per centum per annum, in aid of its construction.

APPROVED Oct. 2, 1862.

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