Statistics for occurrence #1 of “confederate States” in chapter 87 of Rebellion Record: a Diary of American Events: Documents and Narratives, Volume 8.:
...f the impressing officer believes that the appraisement is fair and just, he will indorse his approval, and pay for the property; and the right in the object impressed will become the property of the confederate States .
But if he does not approve of the appraisement, he will decline to approve it, and indorse the reason for his refusal on the certificate, and forthwith report the case to the commissioners appoint...
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