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INTELLIGENCER. Anderson, S. C. JAMES A. IIOYT & W.'W. HUMPHREYS*; Proprietors. By tlie President-of (he Baited Stales. ^ AMNESTY .PROCLAMATION. TViLEitEASj the President of tho tlnitetl Suites, on the cigth day of December, A. 1). eighteen hundred and sixtj'-thrce, and on the twenty-sixth day of 3farch, cigh tecn hundred and sixty-four, did, with the object to-suppress the existing rebellion, to induce all persons to return to loyal(3-, and to restore the authority of the Uni ed States, issue proclamations offering amnesty and pardon to certain persons who had directly or by implication, par? ticipated in the said rebellion; and Whereas, many persons, who had so en? gaged in said rebellion, have since the is? suance of said proclamations failed or neglected to take tho benefits offered thereby; Whereas, many persons, who have been justly deprived of all claim U\, amnesty, am! pardon thereunder, by reason of their participation, directly or by implication, iu said .rebellion aud continued hostility to the (govern me fit of. tho United States since the date of said proclamation, now desire to apply for and obtain .amnesty and pardon; To the end, therefore."that the author? ity of the Govern men t of the United States may be restored, and that peace, order and and freedom may bo'establish cd, J. Andrew Johnson, President of the United States, do proclaim and declare that I hereby grant to ail persons who have, directly or indirectly participated iu tho existing rebellion, except as herein? after excepted, amnesty and pardonj with restoration of all rights of property, ex? cept as to slaves,, and except in eases where legal proceedings, under the laws of tho United States providing for the confiscation of property of persons en? gaged in rebellion, have been instituted, but on the condition nevertheless, that every such person shall take and subscribe tho following oath, or affirmation, and thenceforward keep and maintain said oath inviolate, and which oath shall oc registered for permanont preservation, and shall be of-the tenor and -^fiect follow? ing, to wit: ?I,-, do solemnly ?wcar or affirm,. in tho presence of Almighty God, that I will henceforth faithfully support and de? fend the Constitution of the United States and the Union of the States..thereunder, and that I will, in like manner, abide by and-faithfully support all laws and jfroe lamations which have been made during the existing rebellion with reference to the emancipation of slaves. So help me God. The following classes of persons arc ex? cepted from the benefits of this proclama? tion : First?All who arc, or shall have boenj pretended civil or diplomatic officers, or otherwise domestic or foroign agents of the pretended Confederate government. Second?All who left judicial stations under the United States to aid the rebel? lion. Third?All who -shall have been mili? tary or naval officers of the pretended Confederate government, above the rank of Colonel in the army or Lieutenant in the navy. Fourth?All who left seats in the Con? gress of the United States to aid the re? bellion. Fifth?All who resigned or tendered resignations of their commissions in tlVc army or navy of tho United States to evade duty iii resisting the rebellion. Sixth?All who have engaged, in any way, in treating otherwise than lawfully, as prisoners of war, persons"ionnd in the United States service, as officers, soldiers, seamen, or in other capacities. Seventh?All persons who have been or are absentees lrom the United States for tho purpose of aiding the rebellion. EnniTii?All military or naval officers in the rebel service who were educated by the government in the Military.Academy at West Point, or the United States Na? val Academy. Ninth?All persons who held the pre? tended offices of Governors of States in insurrection against tho United .States. Tenth?All persons, who left their homes, within the jurisdiction and protec? tion of the United Slates, and passed be? yond the, federal military lines into the so-called Confederate States for the pur? pose of aiding the rebellion. Eleventh-;?All persons who have been engaged in the-destruction of the com-, inorcc of the United States upon the high seas, and :i!l p'erson.s who have made raids into the United States lrom Canada'; or been engaged-in destroying tho commerce, of the United States upon the Jakes and rivers that separate the jjritistrprovinces from the United States. Twki.itu?All persons who, at the time when they seek to obtain the benefits hereof by taking the oath herein pre? scribed, tire in military, naval or civil confinement or custody, or under bonds of the civil, military or naval authorities or agents of the United States, as priso? ners of war, or persons detained for of? fences of any kind, .eil her be forego r after conviction. Thirteenth?All persons who have voluntarily participated in said rebellion, and the estimated value of whoso laxablo properly is over twenty thousand dollars. Fourteenth?All persons.who have taken the oath of amnesty as prescribed in the "President's proclamation of De? cember eighth, A. I), one thousand eight hundred ami sixty-three, or an oath of .allegiance lo (he Government of the Uni? ted St ates since the date of said proclam? ation, and who have not thenceforward kept and maintained tho same inviolate. Provided, that special application may be made to the President for pardon by any persons belonging to the excepted, classes, and.such clemency will be liberal ly extended as may bo consistent with tho facts of the caso and tho peace and .dignity of the United States. The Secretary of State will establish rules and regulations for administering and recording tho said amnesty oath, so as to insure its benefit to the people,-nnd .guard fho government against fraud. In testimony whereof, 1 have hereunto set my hand, and caused the*seal of the United States to bo affixed. Done at the city of "Washington, this tho twenty-ninth day of May, in tho year of our Lord one thousand eight hun? dred and sixty-five, and of the indepen? dence of the United States the eighty oighth. ANDREW JOHNSON. By the President: W-m. JJ. Skwaud. Secretary of State. - Extracts from United States Tax Act. . As soon as national military authority is established over any political sub-divis? ion of a State, the law is to go into effect. The Commsisioncrs arc directed to assess a duo proportion of the tax upon each piece of real estate, whether in towa or country, open an office and give notice that they are prepared to leccive tax.? The assessment to bo based on tho last valuation of the State prior to January, 18C1, or, in default of that, upon such other valuation as the Commissioners may be best able to ascertain. Tho tax is to. bo received sixty days from the giving of the notice, Without interest; after that period, interest attaches at the rate of ten per centum per year froth. July, 1802.? Ivic'.i tax payer is to appear at tho office of the Commissioner in person, or, in caso he cannot appear, then by his attorney, either in fact or legally appointed; and the attorney must show- that the person whose tax he applies to pay, either has not engaged voluntarily in the rebellion or has taken tho oath. On the expiration of the* sixty days, all property on which tho tax is uupaid is considered forfeited to tho United States,' and tho commissioners may sell the same, . giving thirty days notice. But the tax may be paid at any time beforo the day appointed for sale, by. paying the interest accruing as above stated, and also of half the tax. The interest in Charleston became chargeable after tho sixth of May; the penalty will not so become, probably, un? til November. After the -ale, sixty days are allowed for redemption, on payment of the pur? chase money, with interest at fifteen per centum per annum- from day of sale.? Any person can redeem within that time; after that, persons proving loyalty may redeem any time within a period of one or two years, varying in length according to their class, whether as persons beyond seas, minors, &c, according to the discre? tion of tho Tax Commissioners. An appeal may bo made fyom their de? cision to tho United States Courts. All tho railroad bridges between Chat? tanooga and Nashville have been repaired, except the one over Barren-river.