Perhaps the local county (commission, commissioner's court (judges), petit jury, etc.) issued bonds to pay for supporting their local CSA company (ies) in the war, and this person was found in default of his debt payment. I have copied an example of this line of reasoning from the Hillsboro (Texas) Heritage Museum via civilwaralbum.com .

Hill County (Hillsboro) was "a Civil War supply center. Sent into service an infantry and 3 cavalry companies. Flour, shoes, saddles, machinery were made. The county commissioners court equipped and clothed troops. Also furnished medicine, cotton, wool, meat, corn and salt to the families of soldiers. The court raised funds by issuing bonds and script and assessing a tax of 75 cents per $100 taxable property to aid soldier's dependents and 15 cents for military purposes."