SEC. 3. And be it further enacted, That when a soldier sick in hospital shall have been discharged or shall be discharged from the military service, but shall be unable to leave or avail himself of his discharge, in consequence of sickness or wounds, and shall subsequently die in such hospital, he shall be deemed to have died in the military service, so far as relates to bounties.

Approved July 2, 1864.

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By order of the Secretary of War:

E. D. TOWNSEND,

Assistant Adjutant-General.

By order of Major General E. R. S. Canby:

C. T. CHRISTENSEN,

Major and Assistant Adjutant-General.

SPECIAL ORDERS,
HDQRS. MIL. DIV. OF WEST MISSISSIPPI, No. 123. New Orleans, La., September 9, 1864.

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7. The commanding officer Thirty-eighth Iowa Volunteer Infantry having reported his command at these headquarters, in compliance with paragraph 8, Special Orders, No. 115, will report for orders to Major General Banks, commanding Department of the Gulf.

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By order of Major General E. R. S. Canby:

C. T. CHRISTENSEN,
Major and Assistant Adjutant-General.

GENERAL ORDERS,
HDQRS. DEPARTMENT OF THE GULF, No. 124. New Orleans, September 9, 1864.

The exigencies of the local government require that process for the collection of taxes should be summary. A tax is a contribution required from the citizens by the government established for the protection of all, and without which contribution it could not be supported. Its speedy collection is indispensable to the success of the government and the prosperity of the people. It is deemed most equitable to enforce the payment of the taxes fixed according to the assessment rolls, the legal and heretofore invariable manner of assessing the taxes due to the city.

Therefore, first. The treasurer of the city of New Orleans is ordered to deliver to the city attorney, for collection, all the unpaid tax receipts and licenses for the years 1861, 1862, and 1863.

The said receipts being stamped "Published according to law" shall be considered correct, and it shall be the duty of any of the district courts to enter, upon the motion of the city attorney, at any time, and for which purpose the court shall be considered open all the year, the proper judgment, with interest, attorney's commissions at the rate fixed by law, and costs; which judgment shall, on its rendition, be signed and become final, and shall not be stayed by a suspensive appeal or otherwise. But the defendant, after satisfying it, may take an appeal, or he may sue for the recovery of the amount paid, and if it be decided that the tax or license was illegally collected, the city shall refund it: Provided, the remedy given the city by this order for the collection of