HOUSE OF REPRESENT ATIA^ES, Dec. 16, 1863.— Read first 
 and second times, referred to Special Committee on Currency, and or- 
 dered to be printed. 
 
 [By Mr. Sf.xton.] • 
 
 A. BILL 
 
 To be entitled " An Act to raise a revenue by direct taxation. 
 
 1 Section 1 . The Congress of the Confederate States of America 
 
 2 do enact. That the sum of four hundred millions of dollars, 
 
 3 shall be raised by direct taxation, which shall be apportioned 
 
 4 among the States nf this Confederacy, upon the basis of the 
 
 census of 1860, taken by the United States Government, and 
 
 6 that a tax is hereby levied to be assessed at a sufficient rate per 
 
 7 centum upon all descriptions of property, incomes and values, in 
 
 8 each State to raise said sum, 
 
 1 Sec. 2. The term incomes, as used in the first section of this 
 
 2 act, shall be deemed to include the profits derived by each per- 
 
 3 son, joint stock company, or corporation, from every occupation, 
 
 4 employment or business in which they have been engaged, and 
 
 5 from every investment of labor, skill, property or money, and 
 
 6 the income and profits derived from any source whatever ; and 
 
7 the said incomes shall be ascertained, as far as practicable, in 
 
 8 the mode prescribed by, and according to the terms of, the eighth 
 
 9 section of an act entitled " An Act .to lay taxen for the common 
 
 10 defence, and carry on the Government of the Confederate 
 
 11 States," approved April 24th, 1863 : Provided, That no tax shall 
 
 12 be laid upon the income or profits of any property where the 
 
 13 property itself is taxed, 
 
 1 Sec. 3. The tax, provided for in this Act, shall be levied, 
 
 2 assessed and collected in the mode prescribed by an act entitled 
 
 3 ** An Act for the assessment and collecting of taxes,'* approved 
 
 4 May 1st, 1863. The Secretary of the Treasury shall apportion 
 
 5 the amount required to be paid each by State according to the 
 
 6 first section of this act, and the Chief Collector in each State 
 
 7 shall ascertain and determine the rate per centum to be paid upon 
 
 8 property, incomes and values in each State. 
 
 1 Sec. 4. So much of an act entitled '" An Act to lay taxes for 
 
 2 the common defence and carry on the government of the Confede- 
 
 3 rate States," approved April 24th, 1863, as provides for levying 
 
 4 a tax in kind be, and is hereby, repealed. 
 
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