OR, Series 4, Vol. 3, Page 442

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

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