Civil War era

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This is the definition of "antique firearm" for the purposes of the NFA (it differs slightly from the definition for purposes of the GCA):

26 USC sec. 5845(g) "Antique firearm.-The term 'antique firearm' means any firearm not designed or redesigned for using rim fire or conventional center fire ignition with fixed ammunition and manufactured in or before 1898 (including any matchlock, flintlock, percussion cap, or similar type of ignition system or replicas thereof, whether actually manufactured before or after the year 1898) and also any firearm using fixed ammunition manufactured in or before 1898, for which ammunition is no longer manufactured in the United States and is not readily available in the ordinary channels of commercial trade."
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So, from this, we can see that all muzzleloading artillery (no matter when it is made) is exempted. In addition, breech-loading artillery actually manufactured before 1899 is exempted provided it doesn't use currently manufactured ammunition or ammunition readily available in commercial trade. (It goes without saying that ammunition for pre-1899 artillery is not commercially available.) However, explosive shells for artillery (any type) are still regulated under the NFA as destructive devices in and of themselves.
 
Muzzle loading artillery are not federally regulated.

However, they're still expensive. Just try buying a carriage for a 12 pdr Napoleon and you'll see what I mean.

Dang, I had a chance as a 5th grader to buy one carriage and all for $119.95. My pop said no.
 
That's what I was wondering if you made a round "cannonball" (solid projectile that included no explosive charge) to use in a canon. As that has no explosive in it, it would not be considered a destructive device?
 
Solid cannonballs would not be destructive devices. Neither would bar shot, chain shot, cannister, etc. The "destructive device" cannonballs would be those that carry an explosive charge within a hollow shell.
 
What about paper cartridge powder loads for the said muzzle loaders, wouldn't they be considered destructive devices.

For example if I wanted to build an old breach loading Hotchiss 37mm black powder cannon that design predated 1890. Would it be constructing a destructive device if I created a paper cartridge (wax paper, lots of tape, lots of black powder) out of black powder.

There are a myriad of pre 1898 artillery pieces that I think would land one in a great deal of trouble if they actually started making ammunition for it.
 
What about paper cartridge powder loads for the said muzzle loaders, wouldn't they be considered destructive devices.

For example if I wanted to build an old breach loading Hotchiss 37mm black powder cannon that design predated 1890. Would it be constructing a destructive device if I created a paper cartridge (wax paper, lots of tape, lots of black powder) out of black powder.
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A newly-made replica breech-loading cannon would not be able to use fixed ammunition if you wanted it to be exempt from the NFA. You'd have to set it up to use separate projectile, propellant, and igniter.

26 USC sec. 5845 (f)(1) says that destructive devices include:

any explosive, incendiary, or poison gas

(A) bomb,

(B) grenade,

(C) rocket having a propellent charge of more than four ounces,

(D) missile having an explosive or incendiary charge of more than one-quarter ounce,

(E) mine, or

(F) similar device;
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I don't see bags containing black powder propellant charges on this list. They would presumably be OK as components in non-fixed ammunition.

Keep in mind, though, that the Hughes Amendment moratorium does not apply to Destructive Devices (only to Machine Guns). So you could build a modern cannon firing fixed ammunition by paying the $200 "making" tax. The rounds of fixed ammunition would not themselves be Destructive Devices as long as they used solid projectiles (no explosive, incendiary, or poison gas warheads).
 
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