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ADDITIONAL INSTRUCTIONS TO CONFEDERATE TAX 
 
 OFFICERS. 
 
 Office <w < ommisbioner of Taxes,*) 
 Richmond, March 23, 1804. j 
 
 By section 2, tax act of 17th February, 18G4, a (ax of five per cent. 
 is levied on all 9hares in any bunk, railroad or other company, ami thus, 
 by the terms of the law, ;i tax is laid on the whole capital. Again, by 
 section '!, a tax is laid upon the whole assets of the company, including 
 of course those in which the capital has been invested. As it is dceuaeu 
 scarcely possible that Congress intended such a result, although flic ocl 
 furnishes no moan- of arriving at a different interpretation, and as the 
 lax is not payable until 1st June, and as Congress will meet again aboul 
 the 1st of May, the Department has determined (o submit the matter to 
 that body for solution, and, in the meantime, to require returns to be 
 made in such form as will serve cither construction. Therefore, in ad- 
 dition to a return of the shares of the capital stock, according to arte i i 
 35 of additional instructions of 1st March, IS'U, all such companies and 
 corporations will be required in their corporate or aggregate capaci 
 make another and separate return of all their "property, coin, bullion and 
 effects ^i every description, taxed under the act. and if Congress shall 
 decide in their favor, such additional return and assessment will be can- 
 celled; otherwise ii will remain in force, and the tax will he collectc i. 
 
 2. To remove any doubt on the subject, District Collectors are in- 
 structed that Treasury notes maj be received in payment of taxes on the 
 1st day of April, in the same manner as on preceding day-. 
 
 Approved ; 
 
 THOMPSON ALLAN, 
 Commissioner of Tax&s. 
 
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