There is also the Act of June 7, 1862, entitled “An Act for the collection of direct taxes in insurrectionary districts within the United States, and for other purposes.” In this Act it is provided, (section nine,) that, where the Board of Commissioners shall be satisfied that the owners of lands “have left the same to join the Rebel forces, or otherwise to engage in and abet this Rebellion, and the same shall have been struck off to the United States at public sale, the said Commissioners shall, in the name of the United States, enter upon and take possession of the same, and may lease the same, together or in parcels, to any person or persons who are citizens of the United States”; and (section ten) the Commissioners “shall from time to time make such temporary rules and regulations and insert such clauses in said leases as shall be just and proper to secure proper and reasonable employment and support, at wages or upon shares of the crop, of such persons and families as may be residing upon the said parcels or lots of land, which said rules and regulations are declared to be subject to the approval of the President.”[348] The execution of this Act is lodged in the Treasury Department. Then comes the Act of Congress, approved March 12, 1863, entitled “An Act to provide for the collection of abandoned property and for the prevention of frauds in insurrectionary districts within the United States,” under which the Secretary of the Treasury is authorized “to appoint a special agent or agents to receive and collect all abandoned or captured property in any State or Territory or any portion of any State or Territory of the United States, designated as in insurrection against the lawful Government of the United States.” The Act proceeds with details on the subject.[349] Such are powers conferred by Congress upon the Treasury Department concerning trade and abandoned property in the Rebel States. These were followed by a general order from the War Department, as follows:-- “GENERAL ORDERS, No. 331. “WAR DEPARTMENT, ADJUTANT-GENERAL’S OFFICE, “WASHINGTON, October 9, 1863. “The President orders:-- “1. All houses, tenements, lands, and plantations, except such as may be required for military purposes, which have been or may be deserted and abandoned by insurgents within the lines of the military occupation of the United States forces in States declared by proclamation of the President to be in insurrection, will hereafter be under the supervision and control of the supervising special agents of the Treasury Department.