was the most divisive element of the Act of October 11, 1862. • The
Vice President of the Confederate States, the officers judicial and executive of the Confederate and state governments, including
postmasters appointed by the President and confirmed by the Senate, and such clerks in their offices approved by the Postmaster General (excluding all other postmasters and clerks) • The members of both houses of the Confederate Congress, and of the legislatures of the several states, and of their respective officers (except such state officers that the several states have declared or may declare by law to be liable to militia duty), all clerks now in the offices of the Confederate and state governments authorized by law, receiving salaries or fees • All volunteer troops raised by any state since the Act of April 16, 1862, while such troops are in active service under state authority (except persons eligible for military service under the Act of April 16, 1862) • Pilots and persons engaged in
merchant marine service • Presidents, superintendents,
conductors, treasurers, chief clerks,
engineers, managers,
station agents, section masters, two expert
track hands for each section of eight miles, and mechanics in active service and employment of railroad companies (not including
laborers,
porters, and messengers) • Presidents, general superintendents, and operators of
telegraph companies, as well as local superintends and operators of such companies (not to exceed four in each locality, except in the Capital city of the Confederate States) • Presidents, superintendents,
captains,
engineers, chief clerks and mechanics in the active service of companies engaged in river and
canal transportation, captains of boats and engineers therein employed • One editor for each newspaper being published at the passage of this act, and such employees that are indispensable to the publication of such newspaper • The
Public Printers of the Confederate and state governments, and such journeyman printers that are indispensable to the public printing • Ministers of religion authorized to preach according to the rules of his sect and who is regularly employed in the discharge of his ministerial duties • Physicians who are and have been for the last 5 years in actual and regular practice •
Shoemakers,
tanners,
blacksmiths,
Wagon-makers,
millers and their engineers,
millwrights, skilled and actually employed, working for the public • Superintendents of public hospitals, lunatic asylums, and the regular physicians, nurses and attendants therein, and teachers employed in institutions for the deaf, dumb, and blind • In each
apothecary store now established and doing business, one apothecary in good standing who is a practical
druggist • Superintendents and operators in wool and cotton factories,
paper mills, and superintendents and managers of
wool carding machines • Presidents and teachers of colleges,
theological seminaries,
academies, and schools, who has been regularly engaged as such for two years before the passage of this act •
Artisans, mechanics and employees in Government establishments for the manufacture of munitions of war,
saddles,
harnesses, and army supplies •
Artisans, mechanics and employees in the establishment of
Government contractors furnishing munitions of war • Superintendents, managers, mechanics and miners employed in the production of salt to the extent of twenty
bushels per day, and of lead and iron, and all persons engaged in making
coke for
smelting and manufacture of iron, regular miners in coal mines, and
colliers engaged in making
charcoal for making
pig and
bar iron (not including
laborers, messengers,
wagoners and
servants, except government and government contractor establishment) • One male citizen for every 500
head of cattle, for every 250
head of horses or
mules, and one
shepherd for every 500
head of sheep (provided there is no white adult male not liable to military service engaged in raising said stock) • One person, either as owner, agent or overseer, on each plantation on which one white person is required to be kept by laws of any state, or in states no such laws, one person as owner, agent or overseer, on each plantation of twenty
negroes, and for every twenty negroes on two or more plantations within five miles of each other, each having less than twenty negroes, the oldest of owners of overseers of such plantations (provided there is no white adult male not liable to military service on the plantations) • Members of the regiment raised by the
State of Texas for frontier defense • Members of the
Society of Friends, and the association of
Dunkards,
Nazarens and
Mennonites (provided that they pay a tax of $500 each or hire a substitute) • Such other persons that the President shall be satisfied on account of
justice,
equity or
necessity ought to be exempted ==Appendix 3: Exempted classes under the Act of February 17, 1864==