THE TAX ACT. AN ACT' to lay taxes for the common defence, and carry on the Government of the Confederate States. NAVAI. STORES, WINES, AGRICULTURAL PRODUCTS, ETC. Section 1 . The Congress of the Confederate States of America do enact. That there shall be levied and collected upon the value of all naval stores, salt, wines and spirituous li(|uors, tobacco. Naval .-tores.sai-, manufactured or unmanufactured, cotton, wool, flour, sugar, ^^'"es, liciuors, to 1 • 1 ,1 • li 1 1 i 1 ij l)ario,(!oUon, woo!, molasses, syrup, rice, and otner agricultural products, held or (jour.f^u"ar,inoias owned on the first day of July next, and not necessary for famil^ te?. rico. Ae., bet.i consumption for the unexpired portion of the year eighteen "" ^'**^"^""-''' ^'^^"' hundred and sixty-three, .ind of the growth or production of any year preceeding the year eighteen hundred and sixty-three, a tax of eight per centum ; and on all moneys, bank notes or xax |. other currency on hand, or on deposit on the first day of July "" value. next ; and on the value of all credits on which the interest has credit!-" '^ * ' " ' not been paid, held or owned by any person, co-partnership or corporation, on the first day of July next, and not employed ill a business, the income derived from which is taxed, under the provisions of this act, there shall be levied and collected a tax of one percent: Provided, That 'all moneys owned, held or laj.,,; one imp deposited beyond the limits of the Confederate States, shall be <^*'»'- • valued at the ciMrent rate of exchange in Confederate Treasury notes, and the said tax shall be assessed on the first day of July next, eras soon thereafter as may be practicable, and be collected Taxtoiceoiicct- on the first day of October next, or as soon thereafter as may be^'^ '-* October. practicable. registration of ^usiness. Sec. 2. Every person engaged or intending to engage in any ].„..inc^s to i.o busineps named in the fifth section bf this act, shall, within sixty rcp-istered witbiu days after the passage of this act, or at the time of befiinnini: ''''''•^ ''^v" *"^"" , ■ 3 ^1 r i. ] c J • • 1 .1. o l-assiigu ol act, uiiJ business, and on the first day ot January in each year there- i s t Jamiarj- iu after, register with the district collector, in such ibrmas the *"_''''' J'*^'"' '^''■■'^•''" commissioner of taxes shall prescribe, a true, account of the name and residence of each person, firm, or corporation en- gaged or interested in the business, with a statement of the time for which, and the place and manner in which the same is to be THE TAX ACT. conducted, and of all other facts going to ascertain the amount of tax upon such business for the past or the future, according to the provisions of this act. At the time of such registry, raid^rt*^time M"^^'®^® ^^^^^ ^^ V^^^ *« ^^'^ collcctor the specific tax for the year, registry. ending on the next thirty-first of December, and such other tax as may be due upon sales cr receipts in such business, at the time of such registry, as herein provided; and the collector shall give to the person making such registry a copy thereof, with a receipt for the amount of tax then paid. Defaulters par ggc 3^ j^^jjy pcrsou failing to make the registry, and to pay the tax required by the preceding *Bection, shall, in addition to . all other taxes upon his business imposed by this act, pay double the amount of the specific tax on such business, and a like sum for every thirty days of such failure. Sec. 4. Except where herein otherwise provided, there shall Pepcr.ite registry be a separate registry .and tax for each business mentioned in to be kept. ^^iq fifth section of this act, and for each place of conducting the same, but no tax shall be required for the mere storage of goods at a place other than the registered place of business. Upon every change in the place of conducting a registered busi- ness, there shall be a ne^ registry, but no additional tax shall In case of de.-itb be required. Upon the death of any person conducting a busi- new^*"'fsfry^o'^u"®^^ registered and taxed as herein required, or upon the trans- made. ° fer of the business to another, the business shall not be subjected to any anditional tax, but there shall be a new registry in the name of the person authorized by law to continue the business. BANKERS, AUCTIONEERS, DEALERS, ETC. Tax paid for • Qj^q^ 5 That upon each trade, business or occupation herin- iTecember."'^ ' after name|^, the following taxes shall be levied and paid for tho year, ending on the thirty-first of December, eighteen hundred and sixty-three, and for each and every year thereafter, viz : Bankers ?6oo. I- Bankers shall pay five hundred dollars. Every person shall be deemed a banker within the meaning jf this act who keeps a place of business where credits are opened in favor of any person, firm or corporation, by the deposit or collection of money or currency, and by whom the same or any part thereof shall be paid out or remitted upon the draft, check or order of Banks of i-.-uc guch Creditor; but not to include any bank legally authorijied to not men c . iggue notes as circulation, npr agents for the sale of merchandize for account of producers or manufacturers. Auctioneer." $.'>(i II. Auctioneers shall pay fifty dollars and two and a half per p"r 'ccnt^o'n V">'» ^*"^^"*^ ^" ^^^ gross auiouut t)f salcs made: Pn/vided, hoivn'er, .-ales, one fourth "fThaton all sales at auction of stock or securities for money, tho stock'" '^'^^"' " ^*^ shall be one "fourth of one per centum on the gross amount of sales. Every person shall be deemed an auctioneer, within the meaning of this act, whose occupation it is to offer property for sale to the highest or best bidder at public outcry. The tax upon the auctioneers shall be deemed a tax upon the personal privilege, to be paid by each individual engaged in the business, THE TAX ACT. ' -^ ?i •^'"^ and without regard to the place at which the same is conducted. V'.No tax shall be required upon auction sales made for dealers in No tax on per- a business registered and taxed, and at their place of business, f'^^'J'-'S'^''''''^'^ '^"'^ /v • 1 1 • 1 1 • 1- • 1 ■ taxed. or upon omcial sales at auction, made by judicial or executive officers, or by personal representatives, guardians or committees. III. Wholesale dealers in liquors of any and every description, wholesale dcni- including distilled spirits, fermented liquors, and wines of all om in liquors, $200 kinds, shall pay two hundred dollars, and five per centum on the 1^,"^^^ ^^j^J^""*- "" gross amount of sales made. Every person, other than the dis- tiller or brewer, who shall sell or offer for sale, any such liquors or wines, in quantities of more than three gallons at one time, to the same purchaser, shall be regarded as a wholesale dealer in liquors, wichin the meaning of this act. All persons who shall sell, or offer for sale, any such liquors or wines, in quantities less than three gallons at one time to the same person, shall ba regarded as a retail dealer in liquors. IV. Retail dealers in liquor, including distilled spirits, fer- Retail dealers in mented liquors and wines of every description, shall pay one 1'^""^^.' f^^^ '^^^'^ hundred dollars and ten per centum on the gross amount of all gross suks. sales made. V. Retail dealers shall pay fifty dollars and two and ahalf per Retail dealers centum on the gross amount of sales made. Every person whose ^"^ ,^°"' two and , . *= . . . „ J, f . a half per cunt. business or occupation it is to sell or offer to sell groceries or any |^ods, wares, merchandise or other things of foreign or domestic production, in 1-ess quantities than a whole original piece or package at one time, to the same person, (not including wines, spirituous or malt liquors,) shall be regarded as a retail dealer under this act : F'-oinded, however, That any mechanic, who shall sell only the products of the labor of himself and his own family, shall be exempt from this tax. VI. Wholesole dealers shall pay two hundred dollars and two wMio'cgaio deal and a half per centum on the crross amount of all sales made. ^'^ ,^^'^^, ''"'^ ^"'' -n V. 1- ^■•^•i 11 A'. i»"da half nor Every person whose business or occupation it is to sell or oiifir tOccnt. sell groceries, or any goods, wares or merchandise, of Toreign or domestic production, by one or more original package or piece • at one time to the same purchaser, not including wines, spiritu- ous or malt liquors, shall be deemed as a wholesale dealer under this act; but, having been registered as a wholesale dealer, such person may also sell, as aforesaid, as a retailer. VII. Pawnbrokers shall pay,;two hundred dollars. Every Pawnbrokers, person, whose business or occupation it is to take, or receive, by^^'^*'- way of pledge, favor or exchange, any goods, wares or merchan- dize, or any kind of personal property whatever, for the repay- ment or security of money lent thereon, shall be deemed a pawn- broker under this act, VIII. Distillers shall pay two hundred dollars, and also Di.stiiUrs. f':oo twenty per centum on the gross amount of all sales made. Every ^^^ "^ ^" "*'"'• person or co-partnership, who dist'ills or manufactures spirituous li»|uors for sale, shall be deemed a distiller under this act : Fro- vidcd, however. That distillers of fruit, for rfinety days or less, of fruit for 90 d..j-s shall pay sixty dollars, and also fifty cents per gallon on the first' " . ^J'/^r6 1 HIE TAX ACT. ten gfillons, and two dollars per gallon en all spirits distilled beyond that quantity. BreTTcr.". ifio-o IX. Brcwers shall pay one hundred dollars, and two and a aco2A per tent. jjj^|p p^^j. centum on the gross amount of sales made. Every per- son, who manufactures fermented liquors of any name or descrip- tion for sale from malt, wholly or in part, shall be deemed a brewer under this act. iiott'.ti, inns, Ac. X. Ilotels, inns, taverns and eating houses shall be classified and i-atcu according to the yearly rental, or if not rented, accord- ing to the estimated value of the yearly rental of the house-or property occupied or intended to be occupied as a hotel, inn, tavern or eating house, as follows, to-wit : in cases where the actual or estimated rent shall amount to ten thousand dollars, or isi class. $iCO. more, they shall constitute the first class, and pay an annual sura of five hundred dollars.; in cases where said rent shall be five thousand dollars and less than ten thousand dollars, they 2i cWs, s.'Jto. shall constitute the second class, and pay an annual sum of three hundred dollars ; and in cases where said rent shall be two thous- and five hundred 'dollars, and less than five thousand dollars, :U c!aif, C-OC. they shall constitute the third class, and pay an annual sura of two hundred dollars; in cases where said rent. shall be one thou- sand dollars, and less than two thousand five hundred^ dollars, 4th class, Sioo.. they shall constitute the fourth class, and pay an annual sum of one hundred dollars; and in cases wh ;re said rent shall 1^ less 5'Ji dfts?. $:;o. than one thousand dollars, they shall constitute the fifth cla&s, and pay an annual sum of thirty collars. Every place where food and lodgings, or lodgings only, arc provided fur and fur- nished travellers, sojourners or boarders in view of payment therefor, the income or receipts from which amount to five hun- dred dollars from that source, shall be regarded a hotel, inn or tavern under tlws act. XL That every place where food or refreshments of any Iciud • are -{(rovided for casual visitors and sold for consumption therein, and ev^y boarding hou.'ve in which there shall be six boarders, or more, shall be deemed an eating house under this act. ri-.;ktr5, ijioo. XII. Brokers shall pay two hundred dollars. Any person whose bu.siness it is to purchase and sell stocks, coined money, bank notes, or other secuiities, for themselves or others, or who deals in exchanges relating to money, shall be deemed a broker under this act. ^ Convrorcinii-wi- XIII. Comijicrcial brokers or commission merchants shall pay k orf». S:-/i)o aud -i two hundred dollars, anro ana cent, on all receipts, which ta.x shall be paid by the owner of the cdpts.'^'^' building. Every edifice used for the purpose of drnmatic rep- resentations, plays or performances, and not including halls rented or used occasionally for concerts or th( atrical representa- tions, shall be regarded as a theatre under this act. Each circus Circus. $100. $1^ shall pay one hundred dollars, and a tax of ten dollars for each '^''^'^ ''*"■" exhibition, which tax shall be piid by the manager thereof. Every building, tent or space, or area, where feats of horseman- ship or acrobatic sports are exhibited, shall be regarded as a cir- cus u'\ider this act. Jugglers and other persons exhibiting shows, Jugi;icr3. .$.■<*>. ' shall pay fifty dollars. Every person who performs by slight of hand shall be regarded as a juggler under this act : Provided, That no registry made in one State shall be held to authorize exhibitions in another State; and but one legistry shall be re- quired under this act to authorize exhibitions in any one State. XVI. Bowling alleys and billiard rooms shall pay forty dollars i5)ffiiiiK nil. v« for each alley or billiard table registered, which tax shall be paid |';J^^''^^"^ ''"'"" *hy the owner thereof. Every place or building where bowls are" 'thrown or billiards plaj'ed, and open to the public, with or with- .out price, shall be regarded as a bowling alley or billiard room respectively under this act. XVII. Livery Stable keepers shall pay fifty dollars.- Any i/.vcrj- etuMc?. person whoso occupation or busine.=;s is to keep horses for hire ^'^^• or to let, shall be regarded as a livery stable keeper under this act. XJilll. Cattle brokers shall pay the sura of fifty dollars, and ^ C.ittie brokers, two and a halt per centum on the gross amount or sales made. (.e„t. Any person whose' business it is to buy and sell and deal in cattle, horses, hogs or sheep, shall be considered a cattle broker. XIX. Butchers and bakers shall pay llfce sura of fifty dollars, Butchcr.'i and and one per centum en the gross amount ©f sales made, ^ny '''"^'^^^f '.*■'" '^"^ ' person whose business it is to butcher and sell, or offer for sale in open market or t)therwise, the flesh of cattle, hogs or sheep, shall be deemed a-butchor under this act; and any person whose business it is ts bake and sell, or offer for sale, bread, shall bo deemed a baker under this act. XX. Pcdlers shall pay fifty dollars, and two and a half per redicrs, $;)0 and cent, on the gross sales. Any person, except persons 'engaged-- J^'^'" '^""'' in peddling exclusively periodicals, books, newspapers, published in the Confederate States, bibles, or rel^ious tracts, who sells, Book.«, newsp-:- or offers to sell, at retail, goods, wares, or other commodities, P*^"' *'''■' *"^'''™'"" travelling with his goods from place to place in the street, or through different parts of the c'ountry, shall be deemed a pedlor under this act: Provided, That any pedlcr who sells, or offers to ^, '''"-«. '7„ „"'? ,1 J 1 /. . 1 • 1 • • 1 pdckagc, £100 arid sell, dry goods, foreign or domestic, by one or more original -^k per ceut. . .^ ^ C^ J J rt j-^. _.. .... (' THE TAX ACT. pieces" or paclcages at one time, and to the same person or persons as aforesaid, shall pay one hundred dollars, and two and a half Jewelry, $50 and per cent, on the gross sales; and any person who peddles jew- :'i i.er cent. gjj.^ gij^H pay fifty dollars, and two and a half per centum on the gross sales. The tax upon pedlers shall be deemed a tax upon the personal privilege, to be paid by each individual en- gaged in the business, without regard to place at which the same is conducted. Apothccarcs,$50 XXI, Apothecaries shall pay fifty dollars, and two and a half and 2i per cent, pgj. centum on the gross amount of sales made. Every person who keeps a shop or building where medicines are compounded or prepared according to prescriptions of physicians, .and sold, shall be regarded as an apothecary under this act. j-rT'^'ji?"''^^'''"' XXII. Photographers shall pay the sum of fifty dollars, and -.percen ^^^ ^^^ ^ ^^^^ ^^^ ccutum ou the gross amount of sales made. Any person or persons who make for sale photographs, afnbro- types, daguerreotypes, or pictures on glass, metal, paper or other' material, by the action of light, shall be regarded a photographer under this act. Lawyers, $50. XXIII. Lawycrs.actually engaged in practice shall pay fifty dollars. Every person whose business it is for fee or reward, to prosecute or defend causes in any court of record or other judi- cial tribunal of the Confederate States, or of any State, or give advice in relation to causes or matters pending therein, shall be deemed to be a lawyer within the meaning of this act. rhygician?, sur- XXIV. Physicians, surgeons and dentists actually engaged peons and dentist.-, j^ ^^jg practice shall pay fifty dollars. Every person whose busi- ness it is, for fee or reward, to prescribe reniedies, or perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon or dentist within the mean- ing of this act, as the case may be; and the provisions of para- graph number twenty one shall not extend to phy3ician|| who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients. The tax upon lawyers, physicians, surgeons and dentists shall be deemed a tax upon the peiaonal privilege, to be paid by each individual in the busjness, and withoi^t regard to the place at which the same is Surgeons an d conducted : Provided, That the provisions of this act shall not L'My"cxcmp? '^^'"^PP^y to physicians and surgeons exclusively engaged in the Confederate service. Confeptioners XXV. Coufectiouers shall pay fifty dollars and two and a half cent. ^" ^' ^'"'^P^r centum on the gross amount of sales. Every person who sells at retail confectionery, sweetmeats, comfits, or other con- fects, in any building, shall be regarded as a confectioner under this act. LIST AND RETURN OF RECLSTERED BUSINESS. Registered per- gj-^. 6, And evcry pcrSou registered and taxed upon the gross turn 1st July, U'ei.^J^ount of salos as aforesaid shall be required, on the first day of July, eighteen hundred and sixty-three, to make a list or return THE TAX ACT. ' to the assessor of the district of the gross amount of such sales as aforesaid, to-wit : From the passage of this act to the thirtieth day of June, eighteen hundred and sixty-three, inclusive, and at the end of every three months, or within ten days thereafter, after the said first day of July, eighteen hundred and sixty- three, make a list or return to the assessor of the district, of the gross amount of such sales mr.de as aforesaid, with the amount of tax which has accrued, or should accrue therecn, which list shall liave annexed thereto a declaration, under oath or affirmation, in T<> be returned p -, -1 1 1 .1 • • /.under oath. lorm or manner as may be prescribed by the commissioner oi taxes, that the same is true and correct, and shall at the same time as aforesaid, pay to the collector the amount of tax there- upon as aforesaid, and in default thereof shall pay a penalty in double the amount of the tax, SALARIES. Sec. 7. That upon the salaries of all salaried persons serving Salaries— i per in any capacity whatever, except upon the salaries of persons in <;'♦■ '"^ *^"*' ^i-^o.o. the military or naval service, there shall be levied and collected co?s over $i,500. a tax of one per centum on the gross amount of such salary. Military and na- when not exceeding fifteen hundred dollars, and two per centum ^'^ evcmp upon an excess over that amount, to be levied and collected at the end of each year, in the manner prescribed for other taxes enumerated in this act: Provided, That no taxes shall be imposed by virtue of this act on the salary of any person receiving a salary not exceeding one thousand dollars per annum, or at a^j'^p^tQ^g'^'^j^p^^'^^^ like rate for another period of time, longer or shorter. INCOMES FROM ALL VOCATIONS. * Sftc 8. That the Secretary of the Treasury shall cause to be _ ^ , .1 /: i. J c r .i. Incomes and pro- assessed and ascertained, on the first day oi January next, or as fits a^scsseci. 1st sooT\ thereafter as practicable, the income and profits derived by^'^ni-uy- each person, joint stock company and corporation from every occupation, employment or business, Avhethcr registered or not, in which tlfey may have been engaged, and from every invest- ment of labor, skill, property or money, and the income and profits derived fro'm any source whatever, except salaries, during K^ccpt salaries, the calendar year preceding the said first day of January next, and the said income and profits shall be ascertained, assessed and taxed in the manner hereinafter prescribed. * REI^S. • I. If the income be derived from the rents of houses, lands, tenements, manufacturing or mining cstablismcnts, fixtures andt,,,„\|,° lands' Ac. machinery, mills, springs of salt or oil, or veins of coal, iron or other minerals, there shall be deducted from the gross am'ount of the annual rent a sum sufiicient for the necessary annual repair?, not exceeding ten per centum on said rent, except that the reu; •^ THE TAX ACT. 10 per ciat. I'-e- derived from bouses shall be subject to a deduction not exceediner 'i;icted, 5 per cent, n , n t • from rent uf houses, "vc per ccntum lor annual repairs. !MANVFACTURIN(;, ETC. Mnnufactiiriiijr ^^- ^^ ^^^ incomc be derived from any manufiicturing or min- iad miniiiir. ing huFiness, there shall be deducted from tho' gross value of the products of the year: first, the rent of the establishment and fixtures, if actually rented, and not owned by the persons prose- cuting the business ; second, the cost of the labor actually hired and paid for: third,* the actual cost of the raw material pur- . chased and manufactured. NAVIGATING ENTERPRISES. Navigating III, If the incomc bo derived from navigating enterprises, there shall be deducted from the gross earnings, including the value of freights on goods shipped by the person running the vessel, the hire of the boat or vessel, if -not owned by the person running the same, or if owned by him, a reasonable allowance 'Opcr cent, dc- for the wear and tear of the same, not exceeding ten per cent. "^'*'^* per annum, and also the cost of running the boat or vessel. • SHIP nUILDlNG, ETC.. Ship and boat IV. If the incomc be derived by the tax payer from boat or '"' "'^' ship-building, there shall be deducted from the gross receipts of his occupation, including tho value of the ship wherf finished, if hmh for himself, the cost of the labor actually hired and paid • by himself, and the prime cost of the materials, if purchased by him. f SALES OF JlEriOriANDISE AND OTHER P?-OPERTV. ■Ji Sale of mere )i,in- \. If thc incomc bc derived by the tjix payer from the sale of merchandise or any other property, real or personal, there shall be deducted from the gross amount of sales, the prime cost of thc property sold, including thc cost of transportation, salaries of clerks actually paid, and the rent of buildings employed in the business, if hired and not owned by himself. * AI.I. OTHER OCCUPATIONS. rrowi any ..liur \ I. If the incomc be derivedJ)y thc tax payer from any other ■.f clerks and rent ^^^"P^^"^"' protessiou, employment or busHicss, there shall be of office, .tc, iio- deducted from thc gross amount of fees, compensation, profits, "''** * earnings, or commissions, the salaries of clerks actually paid, and the rent of the ofllce or other building used in the business, if hired'and not owned by himself, the cost of labor actually paid and not owned by himself, and the cost of material other than machinery purchased for the use of his business, or to be con THE TAX ACT. :' verted into some other form in the course of his business ; and in case of mutual insurance companies, the amount of losses paid by them during the year. The income, derived from all inoomes from all other sources^ shall be subiect to no deduction whatever ; nor P^^,"", * '"'■"^.".^ ^"'*- ,,,-.•, , . •' , . Ji'ct to DO dcdiic- phall foreigners be subject to a tax upon any other income tim. than that derived from property owned, or occupations or, I'orcigncrs Joins; 1 L 1 1 xi -ii • ^1 /^ r J i. Oi. i. busincsi in tonfcU- eraployments pursued by them within the Coniederate ctates, (,,..^tc states. and in estimating income 'there shall be included the value of the estimated annual* rental of all dwellings, houses, build- ings or building lots in cities, towns, or villages, occupied by the owners, or owned and not occupied or hired, and the value of the estimated annual hire of all slaves not engaged on plan- tations or farms, and not employed in some business or occupa- tion the profits of which arc taxed as income under this ^c^- (,J.!i\j.'r^i r^io H. When the income shall ^e thus ascertained, all of those which do cmpt. " not exceed five hundred dollars per annum shall be exempt from incomes over . ■• /"in- • 1 J • ii n $500 and not c«- taxation. On all incomes received during the year over nvep,,^„,ing $1,5,00, 5 hundred dollars and not exceeding fifteen hundred dollars, a tax i-rtt.: over j,IU>U cent, on the excess; on all incomes of or over three thousand an a less thaii dollars, and less than five thousand dollars, a tax of ten per cent. ^'•'^"V-'n'.u?""''; shall be paid ; on all incomes of or over five thousand dollars, ]cs3 than $io,ot)o. and less than ten thousand dollars, a tax of twelve and a half^^'^ ll^V,^"*;.' '""^^ , in, .J , ^^ • L. f i. xi over £1 0,0001;) [.or per cent, shall be paid ; and on all incomes of or over ten thou- cent. sand dollars, a tax of fifteen per cent, shall be paid. All joint Corporation?. Ac.. stock companies and corporations shall reserve one-tenth of thq ["nfj, ,,n,.„.,i ^am- annital earnings, set apart for dividend and reserved fund, to be^ng^i. paid to the collector of the Confederate tax, and the dividend tj^en paid to the stockholder slTall not be estimated as a part of his income for the purposes of this act. All persons shall give in an estimate of their income and profits derived from any • other source whatever, and in doing so shall first state the gross amount of their receipts as individuals or members of a firm or partnership, and, also, state particularly each item for which a deduction is to be made and the amount to be deducted for it: N"t 't) indiiJo Provided, That the incomes and profits upon which the above tax ['^^|.^'*'jj, ].;„,, ' is to be imposed shall not be deemed to include the products of land which are taxed in kind, as hereinafter described: Provided finihcr, That in caser the annual earnings of said joint stock companies and corporations^ set apar<; as aforesaid, shall give a profit of more than ten and less than tv.enty per cent, upon their capital stock paid in, one-cightli of said sum so set apart shaH be paid as a tax to the collector aforesaid, and in case said sum so pet apart shall give a profit of more than twenty per cent, on their capital stock paid in, one-sixth thereof shall be reserved Tax to be coi- and paid as aforesaid. The tax levied in this • section shall be J'^J<;,^J^^^*' ''•"'•^ "'' ptiid on the first day of January .next, and on the first day of •January of each year thereafter. 10 THE TAX ACT. FALSE RETURNS. REFEREES. Sec. 9. That i/ the assessor shall be ^ssatkfied with the statement or estimate of income and profits derived from any source •whatever, other than products in kind, -vvhicli the tax payer is required to render, or with any deduction claimed by said tax payer, he shall select one disinterested citizen of the vicinage, •^*5^j"\ ^ ^' as a referee, and the tax payer shall select another, and the two ee ccted when as- i i n n • i • i i ^ •,^ ■ ■ t ^ fessor is not satis- thus Selected Shall call m a third, who shall investigate and de- fied with return, tenniue the facts in reference to said estimate and deductions, and fix the amount of income and profits on which the tax payer shall be assessed, and a certificate signed by a majority of the ^j.^Jg'"^^^^*!'"!^/*^'^" referees, shall be conclusive as to the aniount of income and pro- gainst tax payer, fits on which the tax payer shall be assessed : Provided, That if If .statement con- any pcTson shall fail or refuse to^render the statement or estimate fifths orVriiTamT ^foresaid, or shall fail or refuse to select a referee as aforesaid, f*x payer to pay thc asscssor shall Select three referees, who shall fix the amount amount *^ ^ "' ' ° ° ^^ incomc and profits ou which the tax payer shall be assessed from the best evidence they can obtain, and a certificate signed by a majority of said referees shall be conclusive on the tax payer : And provided further. That in any case submitted to referees, if they, or a majority of them, shall find and certify that the state- ment or estimate of income and profits tendered by the tax payer does not contain more than four-fifths of the true and real amount of his taxable income and profits, then the tax payer, in addition to the income tax on the true amount of his income and profits ascertained and assessed by the referees, shall pay ten per centum on the amount of said income tax, and the assessor shall be en- Asse'Pf.rcntiri.d titled to onc-fifth of Said additional ten per centum over and 10 per cent. ° * '^^ abovc all Other fees and allowances: And provided further. That As'tBsormayad- ^^^® asscssor may administer oaths to referees, the tax paye^f, uiinister oaths. and any witness before the referees, in regard to said estimate, • and any deduction claimed, or any fact in reference thereto, in such form as the Secretary of the Treasury may prescribe. PROFITS ON FLOUR, B iCON, ETC., DURING THE YEAR 1862. Profits on (lour, ^^c. 10. On all profits made by any person, partnership, or 1 aeon, pork. Ac, Corporation during the year eighteen hundred and sixty-two, by i8C2"^io'per^ccnt *^^ purchase within the Confederate States and sale, during the tobepaidist July, said year, of any flour, corn, bacon, pork, oats, hay, rice, salt, '^^"'" iron, or the manyifactures of iron, sugar, molasses made of cane, leather, woolen cloths, shoes, boots, blankets and cotton cloths, a tax of ten per centum shall be levied and collected, to be paid on the first day of July next* Provided, That the tax imposed by this section shall not apply to purchases and sales made in the due course of the regular retail business, and shall PxOt continue beyond the present year. THE TAX ACT. 1 1 TAX IN KIND. . Sec. 11, Each farmer and planter in the Confederate States, 50 bushels sweet c, • f ^ • ff, I ^ ^ f iix potatoes, 50 Dusb Is alter reserving for his own use fatty bushels oi sweet potatoes, jrish potatoes, loo and fifty bushels of Irish potatoes, one hundred bushels of the bushels corn, 50 corn, or fifty bushels of the wheat produced in the present year, s"r\ed! shall pay and deliver to the Confederate government, of the pro- ducts of the present year, one-tenth of the wheat, corn, oats, onc-tcnth of the rye, buckwheat or rice, sweet and Irish potatoes, and of the cured ^^caf,, corn, Ac. hay and foJder; also one-tenth of the sugar, molasses made of cane, cotton wool and tobacco ; the cotton ginned and packed in some secure manner, and tobacco shipped and packed in boxes, to be delivered by him on or before the first day of March in the next year. Each farmer or planter, after reserving twenty Reserve 20 bush- bushels of peas or beans, but not more than twenty bushels of ^^^ 2rV'h''r"'f both, for his own use^ shall deliver to the Confederate govern- both, ment, for its use, one-tenth of the peas, beans and ground peas produced and gathered by him during the present year. As soon as the aforesaid crops are made ready for market, the tax asses- sor, in case of disagreement between him and the tax payer, shall proceed to estimate the same in the following manner: The ]^cfgrees to be assessor and the tax payer shall e^ch select a disinterested free- selected. holder from the vicinage, who may call in a third in case of a May call in a difference of opinion, to settle the matter in dispute ; or if the' "" P^'^**'°- tax payer neglects or refuses to select one such freeholder, the said assessor shall select two, who shall proceed to assess the crops as herein provided. They shall ascertain the amount of the crops either by actual measurement or by computing the con- tents of the rooms or houses in which they are held, when a correct -computation is practicable by such a method, and the appraisers shall then estimate, under oath, the quantity and Appraisers to e.'- quality of said crops, including what may have been sold or con- ^J™*^**'""'^" ''*'/?' ^ ■r, , / . ° . f •! , , , I the quantity, quail - sumed by the producer prior to said estimate, whether gathered ty and value of the or not, and the value of the portion thereof to which the govern- pr^J'^co. ment is entitled, and shall give a written statement of this esti- written state - mate to the said collector, and a copy of the same to the pro- '"cnt to collector ducer. The said producer shall be required to deliver the wheat, ducer!"^^ ° ^^°' corn, oats, rye, buckwheat, rice, peas, beans, cured hay and Articles to be de- fodder, sugar, molasses of cane, wool and tobacco, thus to be paid,,',^n?h3^fr^,]j|,"t|^e as a tithe in kind, in such form and ordinary marketable condition of estimate, as may be usual in the section in which they are to be delivered, and the cotton in such manner as hereinbefore provided, within two months from the time they hjtre been estimated as aforesaid, at some depot not more than eight miles from the place of pro- 41,^*^ g'^mi^es ™om duction, and if not delivered by that time, in such order, ho place of produc- shall be liable to pay fifty percent, more than the estimated value "j^'p^jij-^^^ of the portion aforesaid, to be collected by tkc tax collector as delivered by that hereinafter prescribed : Provided, The government shall be bound ^'^^gi^g ,0 be fur- to furnish to the producer sacks for the delivery of such articles nishcd by the gcA-- of grain as require to be put in sacks for transportation, and of"^°rrciA'o^bc*'ar shall allow to the producer of molassess the cost of the barrels lowed. 12 . THE TAX ACT. Kstim.fe conciu- containing tlic same. -The said estimate shall be conclusive tax^in niTney." evidence of the amount in inoney, of tax due by the producer to the government, and the collector is hereby authorized to proceed Coiipctor to issue to collcct the Same by issuing a warrant of distress from his warrantor distress ^^^^ Under his sicrnaturB, in thd nature of a writ of fieri fadas, in case of dtiault. ^ \ ■ ^ i • j j ^ and by virtue ot the same to seize and sell any personal property on the premises of thtj tax pflyer or elsewhere, belonging to him, or so much thereof as may be necessary for the purpose of pay- Notice fo tip '"^ ^^^ *^^' ^"^^ ^^^^ additional fifty per cent, aforesaid and costs; tf (listraircd pro- and Said Sale shall be made in the manner and form and after the !'^''''y- notice required by the laws of the several States for judicial sales of personal property, and the said warrant of distress may be executed by the tax collector or any deputy by him appointed for that purpose, and the deputy executing the warrant shall be en- ntsy.iiwcd. titled t.o the same fees as are allowed in the respective States to shcriifs executing writs of fieri facias, sfiid fees to be paid as costs by the tax payer : Provided, That in all cases where the A.=Fcs orflndtax ajiggcgor and the tax payer agree on the assessment of the crops, I'ayer niay ai;rcc j,, ■. o ^ • \ p * t • \ y , • iii)oaasses.vmfDtoraiid the value ot the portion thereof to which the government is tn.ps aiid value of entitled, no other assessment shall be necessary; but the estimate agreed on shall be reduced to writing and signed by the assessor and tax payer, and have the same force and effect- as the assess- ment and estimate of disinterested freeholders hereinbefore men- tioned ; and two copies of such af-sessment and estimate thus agreed on and'signed as aforesaid shall be made, and one delivered to the producer and the other to the collector ; And provided AsfCFsor to nd-furiher, That the assessor is hereby authoriz-ed to administer mmistcr oaths. oaths to thc tax payers and to witnesses in regard to any item of the estimate herein required to be made : And provided further, When agricultural produce in kind is paid for taxes, jf payment titbo o" rent and ^® made by a tenant who is bound to pay his rent in kind, the K-ssor to ic rdcas- tenth part of said rent in kind shall be paid in kind by the tenant sninc'in bis "ta"'!' ^'^ ^^^® government as and for the tax of the lessor on said rent, "Kiu. and the receipt of the government officer shall release the lessor from all obligation to include said rent in kind in his statement of income, and discharge the tenant from so much of his Tent to the lessor. SLAUGHTERED HOGS, ETC. Account f gjjc -[2. That every farmer, planter, or grazier shall exhibit to be e.Niiibited to to the asscssor, on or about the wsfoi March, eighteen hundred :^sM??or ou la tflnd sixty-four, an account of all the hogs he may have slaugh- tered since the passage of this act and before that time ; after the delivery of this estimate to the post qmirtermaster herein- after mentioned by the assessor, the said farmer, planter or Onc-t(nfb same grazier shall deli\^r an equivalent for one tenth of the same in aa^cqSlakntt ^t^"^'^ ^^ bacon to • the one rate of CO pounds hundred weight of pork. That on the first of November next, pork" *° ■^'^" '*''' ^^^ ^^^^ y^^^ thereafter, an estimate shall be made, as herein- ist Nov. estimate before provided, of the value of all neat cattle, horses mulep, THE TAX ACT. 13 not used in cultivation, and asses owned by each person in the of cattic.ra.acs,ic., Conf^lerate States, and upon such value the said owners shall p^r pen,, on 'value be taxed one per cent., to be paid on or before the first day of'o'^'jpaia 1st Jan. January next ensuing. If the grazier, or planter or farmer shall have sold beeves since the passage of this act, and prior to the first day of November, the gross proceeds of such sales shall be Gross saios o f estimated and taxed as income, after deducting therefrom the^^'^^'-^P'"'^"" ^'^ ?^' money actually paid for the purchase of such beeves, if .they come, deduct in « have been actually purchased, and the value of the corn consumed purchase money .t by them. The estimate of these items shall be made in case ofgu„icd! disagreement between the assessor and tax-payer as herein pre- i" '•'vsc of disa- scribed in other cases of income tax ; and on each succeeding ^J",°"'g"]Jyj'|I'j^""'*^° first day of November, the beeves sold during the preceeding twelve months shall be estimated and taxed- in the same manner. POST QUARTERMASTERS. Sec. 13. That the Secretary of War shall divide the service Po.t quarter _r 4.U i i ? y . ^ • . i ^ 1 1 • masters. Oa« for 01 the quartermasters department into two branches, one, herein (,,,iie(.,j„n pC ^^j.,;. denoiniuated post quartermasters, for the collection of the articles cics, tiio other for paid for taxes in kind, and the other for distribution to the fjjf^''^"^*""*"' proper points for supplying the army, and for delivering cotton and tobacco to the agents of the Secretary of the Treasury. The tax assessor shall transfer the estimate of articles due from AssesFortotrm^- each person, by way of a tax in kind, to, the duly authorized f-^rcstimatestopo-ct . ^^ !•/• 1 -1 . Vl • ^ auiirterinastor.falv- post (quartermaster, taking irora the said quartermaster a receipt i„g hig receipt. which shall be filed as a voucher with the chief collector in 8ettlin i i i 11 used, shall cause ™a'^>^6r as hc may prescribe, and the proceeds oi such sale shaJl sime to be 80M and be paid into the treasury of the Confederate States. Should, fi'ciisur/. '''^' "^'■"however, the Secretary of , War notify the Secretary of the Treasury that it would be impracticable for him to collect or use the articles taxed in kind, or any of them, to be received in In certain dis- Certain districts or localities, then the Secretary of the Treasury tricts money value shall procccd to collect in Said districts or localities the money collected!* ™*^ ^ valuc of Said articles specified in said estimate and not required Money value to in kind and said money value shall be due on the first day of cvery\ifar. "^""""^^ January in each and every year, and be collected as soon there- after as practicable. ESTIMATES OF INCOMES AND STATEMENTS OF SPECIFIC TAX, ETC. E.Mimatcs of in- Sec. 14. That the estimates of incomes and profits, other than ereTby assessorTo thosc payable in kind, and the statements or bills for the amount cbiiector, and give of the specific tax ou occupations, employments, business and ^'^'^^^^ ' professions, and of taxes on gross sales, shall be delivered by the assessor to the collector of the district, who shall give him a Kcc ipt to b e receipt for the same, and the said assessor shall file his receipt iector*bVthc'a8sos- '^^^^^ ^^® chief tax collcctor of the State, and the collector of the HOT. ' district, holding said estimates,- statements or bills, shall proceed Monev to bo paid to collect the same from the taxpayer. The money thus col- {lecoinpauied *Vy ^^ctcd shall bc paid to the chief tax collector of the State, accom- estimat.3, &c. panicd by the estimates, statements or bills aforesaid, delivered by the assessor to the district collector as aforesaid. TRUSTEES, GUARDIANS, EXECUTORS, ETC. Fiduciarica Sec. 15. That every persou who, as trustee, guardian, tutor, answerable for all curator OT Committee, executor or administrator, or as accent, taxablcs in their . . • o ^ r- \ <- 1 ^1 • tare, and required attorney in fact. Or lactor, of any person or persons, whether to pay the taxes, residing in the Confederate States or not, and every receiver in chancery, clerk, register or other officer of any court, shall be answerable for the doing of all such acts, matters and things as shall be required to be done in order to the assessment of the money, property, products and income under .their control, and iiuicmniiied for ^^® payment of taxcs thereon, and shall be indemnified against j'liyinent of fluch all and every person for all payments on j-ccount of the taxes herein specified, and shall be responsible for all taxes due from THE TAX ACT. 15 the estates, income money, or property in their possession or under their control. , INCOMES EXEMPT. Sec. 16. The income moneys of hospitals, asylums, churches, incomes of ii. s- schools and colbges shall be exempt irom taxation under tne cburches," schools provisions of this act. ^ . ^nd colleges e.v- * empt. RULES AND REGULATIONS. Sec. 17. That the Secretary of the , Treasury be, and he is Treasury ru"«;Vc! hereby authorized to make all rules and regulations necessary to the operation of this act, and not inconsistent herewith. LIFE . OF THE ACT. Sec 18. This act shall be in force for two years after the ex- Act in for?e two piration of the present year, and the taxes herein imposed for the iion'^or'^iso"^ " present year, shall be levied and collected each year thereafter in the manner and form herein prescribed, and for the said time of two years, unless this act shall be sooner repealed: Provided, The tax on naval stores, flour, wool, cotton, tobacco and other Tft:^ on products agricultural products of the growth of any year preceding the ^^^^j"'^^ ^^^3^" ^"^ year 1863, imposed in the first section of this act, shall be levied levied and coiiect- and collected only for the present year. f^^;;'-" ^"'" ^''''''' Approved, April 24, 1863. • . iNDEX TO TAX ACT. Act, life of the, Assessment, time of, Assffssor's fee in false return. Ass(!ssor niiiy iulminister oaths, Assessor-to deliver estimates to collector, and tilo receipts with chief collector^ Appraiser to lake oath, Auctioneers, Auction sales for registered dealers, Auction sales, official, Ajtotlu'caries, Business to bo rcgi^ercd, Bacon, 10 Betves, Bank notes. Banks of issue. Bankers, Breweis, Boaiding houses, Brokers, Brokers, cattle, Bowlini^ nlleySj Billiiird rooms, Bull' hers, Bakers, Boots. Blankets, Books, newspapers, &c., exempt, l/ot (-tn, 1. Cotton, wool, &c., to be distributed to agents of Secretary of Treasury, Credits. Collection, lime of, Comiiission merchants, Cir.-us, Cattle brokers, Cinilicate of referees, 10, Corn, 10, Cloths, woolen, * Cloilis, cotton. Corporations to reserve orc tenth annual earnings for tax. Cattle. horse„s, mules, &,c., to be estimated and taxed. Dealers, wholesale, Dealers, retail. Distillers, Dentists, Deductions from taxable incomes, Dividends of stockholders, Delivery of tax in kind, Kating houses, ; Es'imnte of incomes, 7, 9, 14 ; Executors, 14 ; F duciaries answerable, and to pay all I taxes, ' 14 ' Foreigners doing business in Confederate ! State;;. 9 ' Flour. 1, 10 ; Fruit, di tillers of, 3 F-ilse returns, 10 ; Fees allowed in cas6sof warrantand execu- tion. 12 ; Forage collected as tax in kind, under con- ; trol of tiie Secretary of war, 14 ; Guiirdi;ins, 14 ; Hotels. 4 : Hay, 11 ; Incomes, * 7, 8,9, 15 ; Incomes not to include products o£ land taxed in kind, . 9 how estimated, 7^8, 9, 14 ! when evenipt, 15 '• estimate of, 14 i Iron, 10 Inns. 4 Jugglers, 5 registry of, 5 LessoJ' released when tenant has paid tithe lli Liquors, wholesale dtalcrs in, ' 3 retail deule'sin. 4 ;-; Livery stable keepers, G» Lawyers, Q Leather, ' 10 Moneys on hand or on deposite, 1 beyond liiniis Confederate Slates, 3 how valued, l Mola.sses, 1^10,11 Meolianies, products of own labor cxemjit, 3 .Merchants, commission, 4 Manufactures, income tax on, ^ 8 Merchandize, sales of, 8 Naviil stores, j Navigating enterprises, 8 Newsjiapcrs. books, &c., 5 O.ilhs, assessors m.iy adaiinister, 12 to appraisers, may administer, 11 Oats, ] 1 I'hotographers, 6 TawnUrokers, .'i Podlers, 5 Physicians, Pork, 12 Poit quartermaster, duty of, 13 13 INDEX TO TAX ACT. Post qiiftrtorm!\«tors to rpceivc cstimatoi? and give recei)>tsf to collect and delFTi-r, to be liable and account for all receipts of taxables, to state accounts, and make monthly re- jjortf!, to deliver estimate incase 'of failure to collect, l*hysicians, Periodicals. Ivegister, when re(jui-itt^ to make new, l;e""istrY, failure to make. sejmrate for each business, Ilcgistration of busifiess, how and whiu to be made, Retail dealers, Itcnts, deductions from in certain cases, Referees in c:vse of disagreement, certificate of, conclusive, Peturns of registered business to be made under oath, Receipts for estimates to be delivered to chief collector. Rales and regulations. Rice, Salt, Hpirituous liquors, Sugar, Syrup, Specific tax paid at time of regi.^try, Stock or Becuretics, tax on auction sales of, Salaries, Sales of merchandise, Ship building, PI 13 ]3 13 13 () 5- 2 i 2 1 1 11 1, 10, 1, 1 1. 10. 8^ Surgeons, Surgeons in army exempt. Stable keepers, Shoes, Statement written to collector. Slaughtered hogs, &c., account of, to be exhibited to assessor, &c., Sales of distrained j)roperty. Secretary of War to sell forage and sub- sistence in certain cases. Secretary of Treasury t% collect money value of certain articles, «S:c., Taverns, Trustees, Tobacco, 1, 11, 13, Tobacconists, Theatres, Tax in kind, how estimated in case of disa- greement, 11, statement of estimate given to collec- tor and producer, wlu-n and how delivered, penally in case of failure to deliver, ■government to furnish sacks for, and allow cost of barrels for, estimate of, to be conclusive, collector to issue warrant of distressin case of default, tenant to pay tithe of rent, partial payment, to he endorsed on es- timate, "Wholesale dealers in liquors. Wholesale dealers in groceries, Wines, 1 Woolen cloths. Wool, 1, THE .ASSESSMENT ACT. AN ACT for the asscssnunt and collection of Taxes. OFFICE OF COMMISSIONER OF TAXES CREATED. Section 1. The Congress of the Confederate States of America da enact, "That* for the purpose of superiutonding the collection of internal duties, or taxes imposed, or which may be hereafter im- posed by law, and of assessing the same, an office is hereby created in the Treasury Department to be called the office of the office of commi?- commissioner of taxes ; and the President of the Confederate ^'^^"cfj of taxt« States is hereby authorized to nominate, and with the advice and consent of the Senate, to appoint a commissioner of taxes, with Commissioner, an annual salary of three thou=!and dollars, who shall be charged, ''7^i;';P°'"^''^- under the direction of the Secretary of the Tr'^asury, with pre- Duties, paring all the instructions, regulations, directions, forms and blanks, and distributing the same; or any part thereof, and with all other matters pertaining to the assessment and collection of the duties and taxes which may be necessary to carry the laws, passed for the purpose, into effect, and with the general superin- , tendence of his office, as aforesaid, and the Secretary of the Treasury may assign to the office of* commissioner of taxes such number of clerks as he may deem necessary, or the exigencies Clerical fon-e. of the pnblic service may require. Sec. 2. That for the purpose of assessing, levying and col- lecting all taxes and internal duties, each State shall constitute Ea'ih staio t <. a tax division, over which shall be appointed by the President, ;;^;;^^t,'^;;;|« "^ ^'^^ with the advice and consent of the Senate, one State collector, state c<]ie<;'or>. who shall be a resident and freeholder in such State, with a salary how appoime.]. of one-tenth of one per cent, on the amount collected in each State : Provided, That in no case shall the salary be less than two Limit.tiions o f thousand nor more than three thousand dollars, and said gtato col- salanc:i. lector shall, under the regulations prescribed by the commissioner of taxes, under the direction of the. Secretary of the Treasury, be char<:;ed with the duties imposed upon himself, and with the ,^*J"^' '''" ^'*'* ■ 1 IT • r. 11 1 J • f » • collector. superintendence and direction of all the duties or the various officers in his division or State, created by this act. The said ."•tate collector shall give bond, with sureties, to discharge the state coiic-torii duties of his office in such amount as may be prescribed by the ^ ■^ ^'' Secretary of the Treasury, and shall take oath faithfully to dis- Oath o" .m .-. 20 THE ASSESSMENT ACT. charge the duties of his ofRce and to support and defend the Constitution of the Confederate States. TAX DISTRICTS AND DISTRICT COLLECTORS. Sub-'iivision of Sec. 3. Each State collector shall divide his State into conve- f tates into coHcc- jjjgj^^. collection districts, followin": as nearly as ranybe practioa- liun districts; how., , ^. ^ j- . • , • i • i i o i regulated. hie the counties or tax districts into which the State may have been sub-divided by its own State governmenf. But the Secre- tary of the Treasury may authorize two or more sparsely popu- lated counties to be included in one collection district, when so recommended by the State collector, and may sub-divide large towns or cities into two or more collection districts, when so recommended by said State collector. For each of these districts District collector, a tax collcctor, to be called the district collector, shall be how ai>pointed. appointed by the State collcctor, subject to the approval oi" the Secretary of the Treasury, and each of these district collectors Duties of di s - shall be charged with the duty of causing to be assessed and tnct collectors. levied, and of collecting all taxes imposed or required to be paid by any act of Congress, upon any persons or property within Shall ic a resi- the Said district. The said district collector shall be a resident dantircL'boUkr. freeholder of the tax district in which he shall be appointed, and shall be subject to such regulations as shall be prescribed by the commissioner of taxes, under the direction of tke Secretary of the Treasury. District collector Sec. 4. That l^cforc any such collector shall enter upon the shall give bond, duties of his office, he shall execute a bond for such amount as shall be prescribed by the corn'missioner of taxes, under the direction of the Secretary of the Treasury, with not less than Bond, form acd two Sureties, to be approved as sufficient by the commissioner of chaructcr of. taxcs, conditioned that said collector shall faithfully perform tlic duties of his office; which bond shall be filed in the office of the Collector Bhali Comptroller of the Treasury: And each collector shall, from renew b^jnd. ^ime to time renew, strengthen and increase his official bond, as the Secretary of the Treasury may direct. And each collector. Collector's oath before entering upon the duties of his office, shall take oath of office. faithfully to discharge the duties of his office, and that he will support and defend the Constitution of the Confederate States District csiiec- Skc. 5. That each district collector shall be authorized .to dTput'ie^^ "^'P"'"' appoint, by an instrument of writing under his hand, as many Cuuipensation of deputies as he may think proper, to be by him compensated for deputies. their services, and also to revoke any such appointment, givino; District collec- , . ' . . J o i ii m tors may revoke sucQ noticc thercoi as the Commissioner ot taxes shall prescribe; appointment of siud may require bonds or other securities, and accept the same deputies, and may /. i i ^ , i i i n i i i-i require bonds and i^o^D such deputy ; and cacU such deputy shall nave the like security. authority in every respect, to collect the duties and taxes levied -ijy of. is:r'ct collector the whole or any part of the duties and taxes so assessed and "oUceriug" all a'u- payable in his district. tics, Ac RETURNS TO ASSESSORS. DUTY OF TAX-PAYERS THEREI.'*. Ft:c. 6. That it shall be the duty of any person or persona, Tax-payrs to partnerships, firms, associations or corporations, made liable to ™'*''^® returus un- ^ , • 1 1 4. ■ • : 1. \\ ^- (Icr oath to aeses- any tax, imposed by any act imposing taxes, at the times pre- sot. scribed by law, or if no time be fixed by law, then at such times as may be prescribed by the commissioner of taxes, under the direction of the Secretary of the Treasury, to make, under oath or affirmation, as the case may be, a list or return to the assessor of the district where located, of the amount of annual income or profits, the articles or objects charged with a special tax, the Returns, charac quantity of goods, wares and merchandize made or sold, and*®'^''^" chargeii with a specific or ad valorem tax, the market value of the property, real and personal, charged with an ad valorem tax, the several rates and aggergate amount, and all other matters and things which are or shall be required by law, anS according to the forms and regulations to be prescribed by the commissioner of taxes, under the direction of the Secretary of the Treasury, for which such person or persons, partnerships, firms, associations or corporations are or shall be liable to be assessed according to law. ■ Sec. 7. That the instructions, regulations and directions, as ins'tructions, Ac. hereinbefore mentioned, shall be binding on each assessor and ^"j ^^j^."^^^"^'"^ "" on each collector and his deputy or deputies, in the performance of the duties enjoined by or under this act ; pursuant to wh ch instructions the district collector shall direct and cause the seve- 22 THE ASSESSMENT ACT. Assessments, ral assessors to proceed throuojh every part of their respective how to be made, j---, j • • rj. j *'*. ,, *,. districts, and inquire alter and concerning all persons being within the callection districts where they respectively reside, owning, possessing, or having the care and management of any • property, goods, wares and merchandize, articles or objects liable to pay any tax, (by reference as well to any lists of assess- ment or collection taken under the laws of the respective States, as to any other records or documents, and by all other lawful ways and means, especially to the written li||, schedule or re- turn required to be made to the assessor by all persons, ovvning, possessing, or having the care or management of any property as aforesaid, liable to taxation,) and to value and enumerate the said objects of taxation respectively, in the manner prescribed by law, and in conformity with the regulations and instructions before mentioned. DUTV OF ASSESSOR WHERE PERSOK FAILS TO EXHIBIT LIST. Sec. S. That if any person owning, possessing, or having the care or management of property, goods, wares and merchandize, articles or objects' liable co pay any tax, shall fail to make and ex*hibit a written list when required, as aforesaid, and shall con- sent to disclose the particulars of any and all the property, goods, wares and merchandize, articles and objects liable to pay any tax, or any business or occupation liable to pay any tax, as aforesaid, then, and in that case, it shall be the duty of the offi- LiBtto be madecer to make such list, which, being distinctly vead, consented to, of faUurrof tax- ^^^ signed by the person so owning, possessing, or having the payer to make list, care and management, as aforesaid, shall be received as the list of such person. FALSZ OR FRAUDULENT LIST. Fraudulent or Sec, 9. That if any person shall deliver or disclose to any fjii8e ii. DUTY OF ASSESSOR, IN CASE OF IlKFUSAL TO MAKE RETURN, AND PENALTY. Skc. 10. That if any person shall refuse or neglect to give Assessor to eutr- such list or lists A^-ithin the time required as aforesaid, it shall j:re'"'s«3 and ina.u be the duty of the assessor for the collection district within which such person shall reside, and he is hereby authorized and required to enter into and upon the premises, if it be necessary, of such person sf> refusing or neglecting, and to make, according to the best information which he can obtain, or on his own view and information, such lists of property, goods, wares, and mer- chandise, and of all articles and objects liable to taxation, owned or possessed, or under the care or management of such person, as are required by law, including th(5 amount, if any, due upon a -registered business ; and in case of refusal or neglect, to make Penalty for fail- such lists, except in cases of sickness, or other unavoidable "'■° ^'* '"*'^° ^'^^• cause, the assessor shall thereupon, except where otherwise pro- vided for, add twenty-five per centum to the amount of the items thereof; and the lists so made and subscribed by such assessor,^ shall be taken and reported as good and sufHcicnt lists of the i|i=f shaiibe jk- persoris and property for which such person or property is to be taxed for the purposes of this act. IN REFERENCE TO PROPERTY WlItN THF. OWNER RESTOEy OUT OF DISTRICT. Sec, 11. That whenever there shall be in an}' , collection dis- Property of nou- trict, any property, goods, wares and merchandise, articles or^'-'^"*'^"*^^'^*^®"' objects, not owned or possessed by, or under the care or manage- ment of, any person or persons within such district, and liable to be taxed as aforesaid, and no list "of which shall have been trans- mitted to the assessor in the manner provided by this act, it shall be the duty of the assessor for such district, and he is hereby authorized and required to enter into ai:d upon the prem- Assessor to cni«r ises' where such property is situated, and take such views ^^J^^^^jfJ'fjg"'''' thereof as may be necessary, and to make lists of the same, according to the form prescribed, which list9>, being subscribed by the said assessor, shall be taken and reputed as good and suf- ficient lists of such property, goods, wares and merchandize, articles, or objects, as aforesaid, under and .for the purposes of , this act. Sec. 12. That the owners, possessors, or persons having the Property locat/'d care or management of property, goods, wares and merchandise, "J '^Jhar hi "which articles or objects not lying or being within the collection district tim owners reside, in which they reside, shall be permitted to mnke out and deliver J;';;^^'^*^!^''^^^'-"^^: the lists thereof, required by this act, (provided the district in se^-sor thereof, which the said objects of duty or taxation are situated is therein distinctly stated,) at the time and in the manner prescribed to the assessor of the district wherein such persons reside. And it shall be the duty of the assessor who receives any such list to ^^T'^^J^<^«^^« ^J»^-; transmit the same to the assessor where such objects of taxation got of the diBtric? "li I THE ASSESSME^'T ACT. where sucb proper- are situate, "wlio sliall examine such lists ; and if he approves the ij IS locaied. same, he shall return it to the assessor from whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alteration thereon as he may deem to be just and proper, and shall then return the said list,. with such altera- tions thereon, or additions thereto, to the assessor from whom he received the said list; and the assessor where the person liable to pay such tax resides, shall proceed in making the assessment of the tax upon the list by him so received, in all i;£spects, as if the said list had been made out by himself. niSTniCT COLLECTORS, AFTER COLLECTING THE LISTS, SHALL MAKE ^ ♦ TWO GENERAL LISTS. Sec \o. That the lists aforesaid shall be taken at such timgs as may be prescribed by the commissioner of taxes under the direction of the Secictary of the Treasury or with reference to the time when said taxes become due;, and the district collectors respectively, after collecting the said lists, shall proceed to Two lists to be arrange the same, and t.o make two general lists, the first of mado by district j^j|^ ^h^M exhibit, in alphabetical order, the names of all pcr- coUcctors. Til • • T ■ 1 • 1 • T • List shall contain SOUS liable to pay any ta.^, residing within the collection district, names of all tax j-Q„gj.]jgj. yj{\\^ (he value and assessment, or enumeration, as the witiiin district. " casc may require, of the objects liable to taxation within such district, for which each such person is liable, or for which any firm, company or corporation is liable, with the amount of tax List of tax pay- payable thereon ; and the second list shall exhibit, in alphabetical ers residir^ out of Qj.(igj._ ^]jg namcs of all pcTsons residtnff out of the collection couectioa district. .' ^ .,.,,." . • i i district, owners oi property within the district, together with the value and assessment, or enumeration thereof, as the case may Forms of list'i fo^^' "^'i^h the amount of tax payable 'thereon, as aforesaid. The be made by .State forms of the Said general list shall be devised and prescribed by collector. ^^^ State collcctor, under the direction of the commissioner of taxes, and lists taken according to such forms shall be made out Lists to be del n-jj ^1 assessor or assessors, and delivered to the district collector cred to district col- *'. ' . ^.ti,. lectors. withm thirty days after the time fixed by this act as aforesaid. Penalty for fail- And if any assessor shall fail to perform any duty assigned by oI?form"^''duticJ li^^'^^ ^^t withiu the time as aforesaid, not being prevented thcre- 113 office. from by sickness, or other unavoidable cause, every such assessor shall be discharged from office, and shall, moreover, forfeit and pay the sura of two hundred dollars, to be recovered for the use of the Confederate States, with costs of suit. where lists may he examined, AND WHEN APPEALS SHALL BE TAKEN, DECIDED, ETC. , , Sec 1 4. The collectors for each collection district shall, by Time and place i .• . • ,,. it i j .,i • ■, • of making lists 10 Jitlvertisemcnt in some public newspaper published Avithin his be advertised. district, if any such there be, or by written or printed notifica- tions, to be posted up in at least four places within each district, advertise all persons concerned, of the time and place within said THE ASSESSMENT ACT. 23 district when and where the lists, valuations and enumerations, made and taken within said district, may be examined ; and said lists shall remain open for the space of fifteen days after notice i^i^fs shall re- shall have been given as aforesaid. And said notifications shall j;;|^'" °^'° ^'"^"'" also state when and where, within, said district, after the expira- A],i,eai,s: when tion of said fifteen days, appeals will be received and determined lo^'^^'cre tube re- i... ^1.1 ... . ci ircd; notification relative to any erroneous or excessive valuation or enumerations thereof to be made. by the assessor. And it shall be the duty of each collector for each collection district, at the time fixed for hearing such appeal as aforesaid, to submit the lists taken and returned as aforesaid, ,*""!l®*!'.''r /^^| ' . 1 f 1 submit h^it to all to the inspection ot any and all persons who may apply for that persons. purpose. And the said collector for each collection district is hereby authorized at any time within fifteen days from and after the time allowed for notification as aforesaid, to hear and deter- Collector to hear mine, in a summary way, according to law and right, upon any ''"^j^'*''^^'''"'""' "P" and all appeals which may be exhibited: Provided, That the what question of question to be determined by the collector, on an appeal respect- appeal shall bo do- ing the valuation or enumeration of property, or objects liable ||:["^'"^^'j^g,.Jy^j to taxation shall be, whether the valuation complained of be or be not in a. just relation or proportion "to other valuations in the same district, and whether the enumeration be or not correct. And air appeals to the district collector, as aforesaid, shall be ^ppe„is to be made in writing, and shall s^iecify the particular cause, platter, miido in writing or thing respecting which a decision is requested; and shall, ^"'|''^"''^'^*^y ''''*'' moreover, statethe ground or principle of inequality or error' " complained of. And the collector shall have power to re-examine Corectorhaspow- and equalize the valuations as shall appear just and equitable ; ^^j'^^]*j^^"™*°1u^. but no valuation or enumeration shall be increased without ation?^ previous notice, of at least five days, to the party interested to ^^^^^*^^^'5*'^^[y^|i"^ appear and object to the same, if he judge proper; which notice by collector to be shall be given by a note in writing, to be personally served or t:';'^'* *''-^ ^ y*^""" left at the dwelling house, oflice, or place of business of the party by such collector : Provided, That this section shall not apply to section not ap- estimates of income and profits, or of taxes in kind, made by ri'«"«bio to esti- „ >■ -il 1 • i.1 1 ^ • K ■^ • »"ate8 of income appraisers or reterees as prescribed in the ac-t passed in April, in ^nj profits, or' of the year eighteen hundred and» sixty-three, entitled " An act to t^^es in kind. lay taxes for the common defence and carry on the government of the Confederate States." THE PREPARATION OF LIST.>^ FOR ST VTE COLLECTORS AND THE MODE ^ND MANNER OF COLLECTING TAXES. Sec^ 15. The district collectors shall, immediately after the l;,,^ j^ be made expiration of the time for hearing and deciding appeals, make out and forwarded to correct lists of the valuation and enumeration in each of their ^t»|«<'''j^^|"^|'J'^^|j* districts respectively, and deliver the same to the State collector, game, who shall collate the same in proper form and forward the same to tl^e commissioner of taxes. Sec. 16. As soon as the said district collectors shall deliver District coiiec- their lists of assessment to the State Collector, they shall ;;;;^'j;»;^\g;^^^°;^- respectively give notice, by advertisement published in each d»o and pajabio* 2G THE ASSESSMENT ACT. with time and place collection district, in one newspaper printed in said district, if paymen ^^^ ^^^^ there be, and by notifications to be posted up in at least four public places in each district, that the said taxes have become due and payable, and state the time and place vrithin said district at which he will attend to receive the same, which time shall not Peijalty for fail- be Icss than thirty days after such notification; and all persons "h^- *d ^^^ *''-"^<'' who shall neglect to pay the taxes so assessed as aforesaid, upon them, to the collector within the time specified, shall be liable to pay ten per centum additional upon the amount thereof, the fact of which liability shall be stated in the advertisement and notifi- cation aforesaid. And with regard to all persons who shall shall" procei'(r '\n^^^^^'^^ ^^ V^J ^^ aforesaid, it shall be the duty of tlie collector case of failure loin pcrson. Or by deputy, within twenty days after such neglect pay tai.es. ^^ make a demand personally, or at the dwellings or usual places cf business of such persons, if any they have, for payment of said taxes, with the ten per centum additional, aforesaid. And make demand for '^'Jth rcspcct to all such taxes as are not included in the lists payment of a 1 1 aforcsaid, and all taxes, the 'collection of which is not otherwise in^iists!'' "^'^ " '^ provided for in this act, it shall be the duty of each collector,' in person or by deputy, to demand payment thereof, in manner aforesaid, within ten days from and afteV the same become due How collector by law ; and if the annual and other taxes shall not be paid shall proceed i n ^vithi]* tcn days from and after such demand therefor, it shall be pay. ^ ""^ '^ lawful for such collector, or his deputy or deputies, to proceed to Collector shall collect the Said taxes by distraint and sale of the goods, chattels, '* '^"^' or effects of the persons delinquent as aforesaid. And in case of In case of di.?- such distraint, it shall be the duty of the officer charged with the of goods, ic.'Miaii^o^^^c^^^'^ *^ make, or cause to be made, an account of the goods be made by coikc- or chattels which may be distrained, a copy of which, signed by <7 k"ft ^niV tTx ^^® officer making such distraint, shall be left with" the owner or payer, a.coiniia- posscssor of such goods, chftttcls, or cffccts, or at his or her P^ymeViTc"!"'^^''^^^^'®^^^'^© '^^^^ ^^^^ person of suitable age and discretion, with a note of the sura demanded, and the time and place of sale; and Notification o f ^b® ^^^^ officcr shall, forthwith cause a notification to be published distraint to be ad- in some newspaper 'within the district wherein the distraint is ^'^^^^^'^ • made, if there is a newspaper published in said district, or to be publicly posted up at the postoffice, if there be one within five miles, nearest to the residence of the person whose property shall be distiained, and in not less than two other public places, wiut notice of which notice shall specify the articles distrained and the time and dii-traint shall spc-pi^ce for Sale thcrcof, which time shall not be less than ten nor more than twenty days from the date of such notification, and the place proposed for sale not more than five miles distant from " Distrained goo(U- *^^® place of making such distraint : Provided, That in case of when returnable to distraint for the payment of the taxes aforesaid, the goods, chat- tax payer. ^gjg^ qj. effects SO distrained shall arid may be restored to the owner or possessor, if, prior to the sale, payment or lender shall be made to the proper officer charged with the collection, of the. full amount demanded, together with such fee for levying, and such sura for the necessary and reasonable expense of reraoving, advertising and keeping the g )ods, chattels, or eflFects so dis- THE ASSESSMENT ACT. 27 trained, as may be prescribed by the (^mraissioner of taxes ; but in case of non-payment or tender as aforesaid, the said officer shall proceed to sell the said goods, chattels, or effects, at public Collector shnii auction, and shall and may retain from the proceeds of such sale, ^.*^|,' '" '"''"' ^^ '■'^- the amount demandable for the use of the Confederate States, and how ""ho ts'^t'!! with the necessary and reasonable expenses of distraint and sale, '''^t'"-"*' "^ thepro- 1 • • e r- ,1 r ^ • cecda of sale. and a commission oi live per centum thereon tor his own use, rendering the over plus, if any there be, to the person whose goods, chattels, or effects, sliall have been distrained. * Sec. 17. That in all cases where the property liable to distraint Whca di-^traiiiRii for taxes under any act of Congress, may not be divisible, so as |^|"g-£-^J,^*^^^^^^^ to enable the collector by a sale of part thereof to raise the whole t^r shall proceed, amount of the tax with all costs, charges and commissions, the whole of such proparty shall be sold, and the surplus of the pro- ceeds of the sale, after satisfying the tax, costs and charges, shall be paid to the owner of the property, or his or their legal repre- sentatives, or if he, she or they cannot be found, or refuse to re- ceive the same, then such surplus shall be deposited in the trea- sury of the Confederate States, in such manner as may be pre- scribed by the Secretary of the Treasury, to be there set apart and held for the use of the owner, or his or her or their legal representatives, until he, she or they shall make application therefor to^thc Secretary of the Treasury, who, upon such appli- cation, shall, by warrant on the treasury, cause the same to be paid to the applicant. And if the property advertised for sale incasodistrnined as aforesaid, cannot be sold for the amount of the tax due thereon, PJOP'-""*? '« lusufti- . , , ' , ' cient to pay taxc!', With the costs and charges, the collector shall purchase the same &c. in behalf of the Confederate States for an amount not exceeding the tax, with the costs and charges thereon. And all property so purchased may be sold by said collector, under such regula- tions as may be prescribed by the commissioner of taxes. And ^?""'?J„„ ^'"''l 1 11 1- • ^ 11 I • reader ncoount of the collector shall render a distinct account of all charges m- .all chiir-ros incur- curred in the sale of such property, and shall pay into the trea- ''"^^^ "^ ^^'''' "f'' J'"> ^'•' , .^ ^ , over siirpluj of sury the surplus, if any there be, after defraying the charge. procscds. Sk.c. 18. The taxes assessed upon each person shall be a statu- statutory lien, tory lien upon all property of such person for and during the ''"^^"^^ ''''"'' '^'^ "• term of two years from the date of listing such person, in pre- ference to any other lien, and the lands and other property of Proi'crf.y f'f c"'- any collector shall be bound by statutory lien for five years for ly s*t.itutory lieu.' all moneys received by him for taxes, the date of such lien to commence from the time of his receiving the money. An^ the said liens shall extend to each and every paLt of all tracts or lots of land or dwelling houses, notwithstanding the same, may have been divided or alienated in part. BALE OK REAL ESTATE AUTHORIZED. WHERE GOODS AM) CHAT- TELS ARE rNSIFFICIENT TO SATrSFV TAXES. Src. 19. That in any case where goods, chattels or effects: suf- r..ii'cd to EC'.ie real ficient to satisfy the taxes imposed bylaw upon any person liablecgtftic. to pay the same shall not be found by the collector or deputy col- 2S . THE ASSESSMENT ACT. lector whose duty it may ^fce to collect the same, he is hereby au- thorized to collect the same by seizure and sale of real estate of such person ; and the officer making such seizure and .sale shall Notic? of seizure give notice to the person whose estate is proposed to be sold, by to be given. giving him in hand, or leaving at his usual place of abode, a no- tice in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time when, and phu-e where said officer proposes to sell the some. Advertisement And the said collector shall first advertise the same for thirty o( s»izure to be^jjjyg jjj ^ newsjaper printed within the collection district, if such there be, or shall post up' in at least four public places within the district a notification of the intended sale thirty days previous thereto, and shall proceed to sell at public sale so much of the said property as may be necessary fo satisfy the taxes due, to- iiowcolicr tor gether with an addition of twenty per centum.' But in all cases sL all proceed when ^l^gj.g jbe property liable to tax under this act may not be divi- ]»r«ipcrty is not ui" . *^ , visible. sible so as to enable the collector by a sale of ])art thereof.to raise- Collector sLaii tiie -^yhole amount of the tax, with all costs, charges and commis- Surpius of pro- sions, the whole of such property shall be sold, and the surplus coed? of sale, bow of the procccds of the sale, after satisfying the tax, costs, charges ispo»fc . ^^j commissions, shall be paid to the ow-ner of the property, or to his legal representatives, or if he or they cannot be found, or refuse to receive the same, then such surplus shall b;e deposited in the treasury, there to be held and drawn out in like manner as provided in this act in reference to the surplus aiising from "When property the Sale of goods, chattels and effects. And if the property ad- advertised for sale ygj^,jjgg(j f^j. g^]g j^g aforesaid. Cannot be sold for the amount of IS intfuffieieBt to , • i i 'i it • pay taxes. tax due thcrcon, With the said additional twenty per centum thereto, the collector shall purchase the same in behalf of the Wbcn fax pr.y(r Confederate States for the amount aforesaid: Provided, That the tVstop'eaie. ^''^^^ Owner or superintendent of the property aforesaid, after the same shall have been, as aforesaid, advertised for sale, and before it shall have been actually sold, shall be allowed to pay the amount of the tax thereon, with an addition of ten per centum on the same, on the payment of Avhich the sale of the property shall How arai when not take placc : Provided, also, That the owners, their heirs, ex- tf^xcs'^iuay^bc re-6cutors, or admlListrators, or any person on their behalf, shall deemed. havc liberty to redeem the lands and other property sold as afore- said, within two years from the time of sale, upon payment to the collector for the use of the purchaser, his heirs or assigns, of tl»€ amount paid by such purchaser, with interest for the same at the rate of twenty centum per annum ; and no deed shall be When tax pnycrgivcn until the time of redemption shall have expired: Provided, is in the m\huiry fyj.f/^f,j, (jjjjj^^ when the owner of any land or other real property service of the Con--' ,•■„ , , .. '' r ^ • iiii-i federaio States, or soJu lor taxes uudcr the provisious or this act shall be in the an infant, or feme jnjiitai'y service of the Confederate States, before and at the time souud'iuiiid. said sale shall have been made, or shall be an infant under twenty-one years of age, a married woman, or person of unsound mind, the said owner shall have the privilege of redeeming the said property at any time within two years after the close of his term of service, or after the disability of such infant, married THE ASSESSMENT ACT. 29 ■woman, or person of unsound mind, is removed. And the col- Collector shaii lector shall render a distinct account of the char(?es incurred in '■';."'^*^f =^" account oiiering ami advertising tor sale such property, and shall pay over surplus o ( into the treasury the surplus, if any there he, of the aforesaid P''°°°'='^* ^'^'^''^'''• addition of twenty per centum, or ten per centum, as the case may be, after defraying the charges. And in every case of the DceisforproportT sale of real estate/which shall be made under the authoritv off';''*,;"^ ^•''"^^' '""^ this act by the collectors respectively, or their lawful deputies respectively, the deeds for the estate so sold shall be prepared, made and executed, and proved or acknowledged, at the time and times prescribed in this act by the collectors respectively, within whose collection district such real estate shall be situated, in such form of law as shall be authorized and re(juired by the laws « of the State in which such real estate lies, for making, executing, proving and acknowledging deeds of bargain and sale, or other conveyances for the transfer and conveyance of real estate ; and for every deed so prepared, made, executed, proved and acknow- ledged, the purchaser or grantee ahall pay to the collector the Purchaser to p.iy sum of two dollars for the use of collector or other person ^°''l"'''''- eftecting the sale of the real estate thereby conveyed : Provided, That all Itnds sold to one person at the same time shall be inclu- All laiuis sold to ded in one deed. It shall be the duty of e^ery collector to keep t,"t/;S;rindr- a record of all sales of land made in his collection district, 'f^^i-''0"s, shall.bc j,J^J|^*'^"^^^"^]'j |'' held to have accrued at the time of the seizure thereof. hmdai-oid for taxes aciTucs. RECEIPTS FOR TAXES AND niSPOSITION OF MONEYS COLLECTEI). Sfc 2i> Upon receiving the tax due by each person, the col- Coiiecior.s fbaii . 11 • , • J 1- i * u r 1 11 1 KiKD duplicate re lector shall Sign receipts in duplicate, one whereot shall be pj;,,t8. delivered to the person paying tiie same, and the other shall be forwarded to the State collector of that State. The money col- M-moys collect*^ lectcd during each month, or during any shorter period wi.ich f'"" "'V'^*"'^" f;''- O ,1-, fii rr\ 1111^ wiiTile't I O MAtO may be designated by the Secretary ot the Jreasury, shall bccwikctor. also immediately forwarded to the said State collector; and the 30 THE ASSESSMENT ACT. State collector several State collectors shall, at the expiration of every month i'v^J!;tirnis^M"re- ^fter tsollections have been commenced, transmit to the commis- ceipts to commis- sione^of taxcs a statement of the amount of collections received ■"»°y 'ovcriion''eyt ^vithifl the month, and pay over monthly, or at such time or when rcquirtd. titncs as may bc- required by the commissioner of taxes the ruoneys by them respectively received within the said term, and at such places as may.be designated and required by the com- Dis^riet coiiec- missioncr of taxes ; and each of the district collectors shall tor.^ shall i-'-inpicte complete the collection of all sums annually assigned to them VverVi" 'mifney'^sfor collectiou, sliall pay over the same to the State collector, and and render tiuii! gj^all render his filial account to the said State collector as often rc-.'iuhvd.'*- "^^""^'^s ^6 Qi^y ^'^ required, and within six months from and after the day when he shall have received the collection lists from the Depositor ies: assessor or asscssors of his district. An 1 the Secretai'y of the Secretary o f ''i^' Xreasurv is authorized to dcsifjnate onc or more depositories in i rsiisurv to flcsiir- *^ o i iiateforsafe keep- cach State for the deposit and safe keeping of the moneys col- iiis of moweys. lectcd by yirtuc of this act ; and "tlie receipt of the proper po.sitary' to b e officer of such depository to a State collector for the money de- voueher for State posited by him shall be a sufficient voucher for such State col- lector in the settlement of his accounts at the Treasury Dopart- meiu . and the commissioner of taxes may, under the direction of Regu.itions for the Secretary of the Treasury, prescribe such regulations with deposit to be pre- reference to such deposits as he may deem 'necessary. And the scribed by cominis- ~ ,, i n f • i i • • r* x • i .^ioner of taxes State colIcctor snall tumish the. commissioncr 01 taxes with a State collector ligt; specifying the names and amounts of each of the tax receipts mjssioner'of tM.\es which sliall havc bccn forwarded to him as aforesaid by the dis- with lists ontain-trict collectors. !imoun"t.'"urt:iVre Sec. 21. That cach collcctor shall bc charged with the whole '•■:ip's. amount of taxes, whether contained in the lists delivered to him eii^ w'lTh 'who^e^^y tilt; asscs^ors respectively, or delivered or transmitted to him amount of taxes, by Other colicctors, and shall be c;redited with the amount of CMiiector how jj^jj^g contained in the lists transmitted in the manner above r red ilea. . , ., provided to other collectors, and by him receipted as atwesaid, t and also for the taxes of such persons as may have absconded or become insolvent prior to the day when the tax ought, according * to the provisions of this act, to have been collected ; Frovided, That it shall be proved to the satisfaction of -the comptroller of Tre:"sTiry'^"siia'ii he the Treasury, that due diligence was used, by the collector, and Matistied .that due that no property was left from which the tax could have been re- piiyed by co'ifcc'irr' covered. And cach coUcctor shall also be credited with the Property pur-amount of property purchased by him for the use of the Confede- rlatTttluefto'^ileate Stdtcs, providcd be shall faithfully account for and pay over credited to coUec- the procccds thereof upon a resale of the same as required by ''""• this act. DEFAULTING COLLECTORS. DISTRESS WARRANT AGAINST THEM AND THEIR SURETIES. Sec. 22. That if any collector shall fail to collect or pay over ^to the chief collector, the amounts collected as hereinbefore pro- siri'c coiicetor vidcd, it shall be the duty of the State collector, and he is hereby THE ASSESSMENT ACT. 31 authorized and required, immediately after such delinquency, tot^ report dciin- report the same to the commissioner of taxes, who shall issue a SJs.'^"'"*'* '"'^' ■warrant of distress against such delinquent collector and his Commissioner of sureties, directed to the marshal of the district, therein express- ^^^^'r^^Q^^f^j/J^"' sing the amount of the taxes with which the said collector is chargeable and the sums, if any, which have been paid. And the said marshal shall himself, or by his deputy, immediately Mar.=hai shall procef^d to levy and collect the sum which may remain due, by '^.^yid coiitct i>y distress and sale (if the goods and chattels, or any personal elTects afier*'jffving\ouJo' of the delinquent collector, giving at least five days notice of "hereof, the time ;ind place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides : Arid, /ur/^er7?iore, If such goods, In case goods of chattels and effects cannot be found suffi-cient to satisfy the said '^"ii^*;^"'" "'"•' '.°,- , ^, ., 1111 1 11 1 *^ , siiflBcient to satisfy warrant,' the said marshal or his deputy sii 11, autl may pwceed warrant, h.,w mur- to levy and collect the sum which remains due, by distress and^^*' shall proceed, sale of goods and chattels, or personal effects of the surety or sureties of the delinquent collector, giving notice as hereinbefore provided. And the bill of sale of the officer of any gocils, chattels Bill of saio of or other personal property, didtraiu'-d and sold as aforesaid, shall ?''^'""''"^'"^^i"*'""' be ;jr«7?(r/ yiic?e evidence or title to the purchaser, and of the title to purchaser, right of the officer to make such f-ale, and of the correctness of his proceedings in selling the same. And for want of goods and chattels, or other personal effects of such collector or his sure- ties, sufficient to satisfy any warrant ot distress, issued pursu- ant to the preceding section of this act, the lands and real estate Lands ani real as such collector and his sureties, or so much thereof as may betstatoof collector necessary for satisfying the .said warrant, after being advertised '*!''^ *'?'"''*'*? ^" ^^ J J o ^ » ii-i' • distrained in case for at least three weeks in not less than three public places i n person. ai effects aro the collection district, and in one newspaper printed" in the djg. in'"iffi<'"^'nt ♦"?•■«»- . . .f 1 !• 1 ^^, .^ r ^ isfy warrant of dis- trict, II any there be, prior to the proposed time of sale, may ircis. ami shall be sohl at public auction by the marshal or his deputy, *who, upon such sale, shall, as such marshal or deputy marshal, make and deliver to the purchaser of the premises so sold a deed Marshal to make of conveyance thereof, to be executed and acknowledged in man- *°'i 'i<'>>^c'" deed of ner and form prescribed by the laws of the State in which said" "^'^J*""®- lands are situated, which-said deed so made shall invest the pur- chaser with all the title and interest of the defeadant or defend- ants named in said warrant, existing at the time of seizure thereof, and all moneys that remain of the proceeds of such sale, Surplus of pro- after satisfying the said warrant of distress, and paying the *^'^'^'!'' "'^ "*'''• "f'*^' reasonable costs and charges of sale, shall be returned to the to be paid over to proprietor of the lands or real estate sold as aforesaid. proprietors of land. EXTORTION AND PENALTY THEREOF. Sec. 23. That each and every collector or his deputy, who shall exercise or be guilty of any extortion or wilful oppression under color of this act, or shall knowingly demand other or grciater sums than shall be authorized by this act, shall be liable to V^J ^ toilioa^b ^7m^' sum not exceeding double the amount of damages accruing to the t t.'"° ^ 32 THE ASSESSMENT ACT. party injured, to be recovered by and for the use of the party injured, ■with costs of suit, and shall be dismissed from oifice, Coikctors and and be disqualified from holding such office thereafter; and each deputies i-haii give ^^^ evcrv coUcctor Or hls deputy shall give receipts for all sums roceipts for all cul- •' , , • i • ,. i • lections. by them collected and retained in pursuance of this act. Estimate and Sec. 24. That all property, credits, income and profits, and valuation of P/o- g gj.„ article" or obiect subiected to taxation, shall be estimated, perty. credits, &c., '^ , , \ 111 pi- !• how to be made, valued and assessed, at the value thereof at the time 01 assess- ment, in Confederate notes. COLLECTORS AND AS.^ESSORS TO ENTER BUILDING. PENALTY FOR •REFUSING TO ADMIT THEM. Collector?, depn- Sec. 25. That the collector or deputy collector or assessor tio3 aud afscsgorsgj^j^ii «|^g authorized to enter, in the day time, any brewery, dis- to have right of 1 -i]- 1 ^.i xi, ^u 1 iT entry t.» all pre- tillcry, manuiactory, building, or place other than the awelling urtses except dwei- t^Q^jgg^ "where any property, articles or objects subject to taxation "to in.^pectbooks. fire made, produced or kept within his district, or in which any taxed business is conducted, so far as it may be necessary to ascertain the amount and value of said property, articles or objects, he may also inspect any books in which are kept the entries of such items as are required to make the returns required from time to time to be made; and every owner of suchbiewery. Penalty for re- distillery, manufactory, building 01 place, other than* the dwel- faraMo admit col- J J j^g i^quso, Or pcisons having the agency or superintendence of the same, who shall refuse to admit such officer, or to suffer him to examine said property, articles or objects, or to inspect said accounts, shall for every such refusal, forfeit and pay the sum of five hundre(4 dollars. COLLECTOR BEING SICK DEPUTY TO ACT. Deputy author- Sec. 26. That in case of the sickness or temporary disability bed to act as col- „f jj^ collector to discharge such of his duties as cannot, under lector 111 case of.. ,tii. 1 1 iiii «icknc3s of laitcr. existing laws be discharged by a deputy, they may be devolved 'Informaticynby hitu ou his deputy: Provided, That information thoreof be thereof to^ be for- immediately communicated to the Secretai-y of the Treasury, oTTi^casu'ry'!" "^ and shall not be disapproved by him : And provided further, That Coiie.tor to be the responsibility of the collector or his sureties to the Confed- responsio o. erate States shall not be affected or impaired thereby. DEATH OF COLLECTOR. Deputy to act in Sec. 27. That in case a collector shall die, the deputy of such defth"*^ "'"^^''''^'"■'^ collector, if he have one, shall continue to act until the succes- How long deputy sor be appointed: Provided, lie shall not so act for a period Ehaii act. exceeding sixty days ; and the deputy of such collector may and , , , shall, until a successor shall be appointed, discharge all the duties Remedy tobe'. , ,, }1S . 3 j r 1. i? i had on official bond 01 SiSid coilector ; and tor the otncial acts and defaults or such of collector in case (jeputy, a remedy shall be had on the official bond of the coUec- deputy! *" tor, as in other cases ; and any bond or security taken of such TUF. AS9KSSMF.NT ACT. fiS deputy by such collector, pursuant to the provisions in this act, shall be available to his heirs or representatives, to indeixnify Bond of deputy them for loss or damage accruing from any act of the proper beirs®o/*ooTSo°r in deputy so continuing or so succeeding to the duties of such col-'^aso of defanit of lector. ^^'•"«^- « COLLECTORS AND PKPUTIES AUTHORTZEn TO COLLECT ALL TAXES, AND PROSECUTE FOR RECOVERY OF FINES AND PENALTIES. • Sec. 28. That it shall be the duty of the collectors aforesaid, or their deputies, in their respective districts, and they are here- by authorized to collect all the taxes imposed by law, however, the same may be designated, and to prosecute for the recovery of the same, and for the recovery of any sum or sums which may be forfeited by virtue of this act ; and all fines, penalties and Fines. peuaiti^«" district collector of the district in which the property designated one to b"rrtalned therein is situated. K^ ^^e™ »nd fh" other delivered to collection of diB- FALSE SWEARING HELD AS PERJURY. PENALTIES THEREOF. trict where proper ' ty therein designa- ted is 8itUHt<-d. Sec. 29. Oaths and affirmations required under this act, may Oaths may be be administered by any collector or assessor; and if any person, administered by ."l I. • .1 !• • ' \.- 1. collector or asses- m any case, matter, hearing or other proceeding, in which an j.^^. oath or affirmation shall be required to be taken or administered under and by virtue of this act, shall, upon the taking of such False swearing oath or affirmation, knowingly and willingly swear or affirm ^*'^"""'roriury- falsely, every person so offending shall be deemed guilty of per- jury, and shall, on conviction thereof, be subject to the like pun- Penalty f..rfai?e ishment and penalties now provided by the laws of the Confede- swearing. rate States for the crime of perjury. State collector to (details as to the tax, and shall classify the same in gpeci J e ai 8 o ^^^ ^j^^ Secretary of the Treasury shall direct, and 34 THL ASSESSMENT ACT. ACCOUNTS TO BE KEPT AT TREASURY OF MONEYS RBCEIVED tFROM EACH STATE. IN. CASE OF LEVY AND SALE PARTY AGGRIEVED TO APPLY TO COLLECTOR FDR RELIEF. • f Sec. 30. That separate accounts shall he kept at the Treasury of all moneys received from each of the respective States, and the State collector shall procure from each tax collector such such manner, so as to pro- vide full information as to each subject of taxation. Kemedy for tax- Sec. 31, That when any tax shall hav3 been paid by levy and. forrelief. *"''''"^^^s^''^^^*» ^^J pcrson or persgns, or party who may feel aggrieved thereby may apply to the district collector for relief, and exhibit such evidence as he, she or they may have of the wrong done or District eoiicctor supposcd to havo been done, and after a full investigation the to forward evidence collector shall report the case, with such parts of the evidence collector.'^ ° * " as he may judge material, including, also, such as may be regarded material by the party aggrieved," to the State collector, and the State collector State collector shall, if it be made to appear to him that such may r f u n d^j^^ -^ag levied or Collected, in wholc or in piut,* wrongfully or amounts when con- . , ^ ■, i iiniT.if sidered wrongful y unjustly, rctund the amount, and shall have credit therefor at levied. " the Tr^urj. BILL OF SALE PRIMA FACIE EVIDENCE OF COLLECTOR'S RIGHT TO SELL GOODS, ETC. Sec. 32. That in all cases of distraint and sale of goods and chattels for non-payment of taxes, provided for in this act, the bill of sale of such goods or chattels given by the officer making * such sale to the purchaser thereof shall be prima facie evi'dence of the right of the officer to make such sale, and of the correct- ness of his proceedings in selling the same. REDEMPTION OF LANDS SOLD FOR TAXES. COLLECTORS TO PAY FIVE PER CENT. ON MONEYS HELD OVER. Collectors to pay Sec. 33. That whcH land or other roal property has been re- purchasers of land (Jeemed by the owner, his heirs, executors or administrators, or Rold lor taxes, r , • ^ • ■, • ^ ^ r • amounts p ;i i d in any One lor him or them, in accordance with the toregomg pro- redemptiou thereof yjgJQjjg ^f ^jiis act, the collcctors shall, ou application, pay to the purchasers the moneys thus paid for their use. Collectors charged Sec. 34. Each collector shall be charged with an interest of five per cent, per gyg ^ ^^ month, for all moncvs retained in his pos- month for moneys .1 i ,.,,.*'., ^ , retained. scssion bcyond the time at which he is required to pay over the same by law or by regulations established by the Secretary of the Treasury, or the commissioner of taxes, under his direction. RULES AND regulations. Commissioner of Sec. 35. That the Commissioner of taxes, under the direction 'taxes to establish of ^lie Secretary of the Treasury, is authorized to establish all rules and rej'ula- , , ^ . . , , *^ , , ,, . tions. rules and regulations suitable and proper to carry this act into THK ASSESSMENT ACT. , 35. effect, which regulations shall be binding on all officers ; he may in like manner, frame instructions as to all details, vrhich shall ' be, obligatory upon all parties embraced within the provisions of To framo in- this act, and in cases where the time fixed for the performance strucUons. and completion of the various duties prescribed for the various to extend time tax officers named in this act shall, from unavoidable exigencies, "'ii<*^e^ 'or pcr- be insufficient, the commissioner of taxes, by authority of the S'rXl.m"f I' Secretary of the Treasury, shall have power to make extension f'>und to bu iusuffi- thereof, as circumstances and the public interest may require. '"^""'* And that in those States and localities, which are or may be temporarily inaccessible, or which arc so remote from the seat of To m..kc exten- governmcnt, as to render it impracticable for lists or returns to ^''?" ^*"''™®i" cer- be made by the time reqitired by the provisions of this act, it shall be the duty of the commissioner of taxes, by the authority of the Secretary of the Treasury, to make such extension of the time for making such lists and returns as circumstances and the public interests may require. COMPENSATION OF DISTRICT COLLECTORS. LIEN TO ATTACH FROM DATE OF ASSP:SSMENT. Sec. 36. That the compensation of district tax collectors shall be five per centum on the first twenty thousand dollars collected and paid over, and two and'a-half per centum on all sums beyond that amount' collected and paid over, until such compensation Maximum wn\- shall attain a maximum of two thousand dollars. And there i^^'"**^^'"" "'^ *^'*- shall be Jillowed and paid to the several assessors for their ser- vices under this act, five dollars for every day employed in Compensation of making lists and assessments under this act, the number of days *^"**"i'^- being certified by the district collector and approved by the State collector, and also five dollars for every hundred taxable persons contained in the list as .completed by such assessor and delivered to the collector : Provided, such compensation shall not exceed Jlaximum com- One thousand dollars. pensation ot asscs- 6ec. 37. The lien for the tax shall attach from the date of Lien for tax to assessment, and shall follow the property into every State of *^'**^'^ '^■"""^ dateof , . r^ ,, I 1 ■ r sr ^ 111 asscsment and to this Coniedcracy ; and in case any person shall attempt to follow property, remove any propertj^ which may be liable to tax, beyond the jurisdiction of the State in which the tax is payable, without payment of the tax, the collector of the district may distrain Collector may upon and sell the same in the manner as is provided in cases *^'''^''*'° '^"*^ *®^^ 1 ,-,. I'ii ./».ti ' projiertv about to where default 13 made m the payment 01 the tax. be moved without pa^'ment of tax. DlSBUllSING CLERK FOR OFFICE OF COMMISSIONER OF TAXES. Sec. 38. That the Secretary of the Treasury shall . appoint a Di.sbursing riork disbursing clerk for the office of commissioner of taxes, who '^^'^^^ ^'^'" ^°°*^' shall give bond with sureties faithfully to discharge the duties of his office, in such amount as may be prescribed by the Secretary of the Treasury, and shall receive, in compensation therefor, Comp«nsation. the sum of seventeen hundred and fifty dollars. And it shall be 36 THE ASSESSMENT ACT. the duty of said disbursing clerk to examine and settle all ac-" Dutie^. counts for salaries, commissions, and other expenses incidental to the assessment and collection of the taxes provided for by law, and he shall render monthly or quarterly statements to the proper auditor, as shall be directed by the Secretary of the Treasury, and shall conduct the correspondence in relation thereto, under the supervision and control of the commissioner of taxes. PERSONS ELIGIBLE TO OFKICE INDER THE ACT. Sec 39. No person shall bo eligible to fill any of the office?* enumerated in this act, unless he shall* have attained the age of forty years, or, if under that age-, shall have been discharged from military duty, by reason of disabilities received in the military service, or shall have been declared unfit for military duty by the proper board, from other fcauses. miscellaneous provisions. Appijfefmpnt of Sec 40. That all the officers mentioned in this act, -whose m^de"T Prescient *PP°^'^^°^®'^** *^'^ Tsquircd to be made by and -with the advice during recess of and conscnt of the Senate, may be appointed by the President ^®"^'^", . » during the recess of the Senate, and said appointments shall be f> 11 c h appoint- , P ^ ■, c^ .• f ■ • • 1 ments to le snb- Submitted to the Senate lor connrmation at its next cession, anii mitted at next scs- jj^ ^.^^^ ^^q Same be uot Confirmed by the Senate at said session. To expire in case such appointments shall expire at the end of the session, ♦bey ar.i not con- gj-p^ 4^^ That the provisions of this act shall not be construed Act not to alter, to alter, impair, or repeal any portion of the act passed at the impair or repeal, pj-ggcnt session entitled ''An Act to lay taxes for the common defence and carry on the government of the Confederate States," regulating the manner of ascertaining and assessing the income tax for the year eighteen hundred and sixty-three, and for sub- sequent years, and the manner of ascertaining, assessing and Valuations of as- collecting the tax in kind: Provided, That all valuations sessmcnts to ^^ e j.gQ^jj.gj j^ ascertaining and assessins; the said income tax and made m Confedc- ^ . , . , > n i ^ • ry f ^ .. rate notes. tax in kind, shall be made in Oonlederate notes. Tax-payer ai- Sec. 42, That the Secretary of the Treasury may prescribe '"'^mentsTf^lIxos ^^S"^^^^*^^^ ^^ enable any tax-payer to pay into the treasury, in and entitled to iu- advance, such sum as he may choose on account of taxes to terest thereon. accrue against him, and to obtain therefor a certificate bearing Certilicato there- . O n r^ . i.-i 1 • i. of not transferable, interest at the rate of five per cent, a year until his taxes arc payable, but such certificate shall not be transferable. All bonds made Sec. 43." All bonds required to be executed under the pro- payable to Coif- yiyiong of t}jig act shall be made payable to the Confederate federate States, o. ^ States. Valuation of Sec. 44. * In no Valuation of credits under the provisions of credits. this act, shall any credit upon which the holder will endorse in writing his willingness to receive Confederate notes in payment, be valued at a higher rate. Approved May Ist, 1863. INDEX TO THE ASSESSMENT ACT. Act not to nU<»f, impair or ifpenl tax nsHient6, how to he made. 21, 22, Appeal.'? from assessments, liow'madc, collector to hear and determine, what question shall b^ deteimincd, lo be made in writing, Apoointinent of officers to be made by Presi- dent, to expire in certain casee, IT, Bond, State collector to give, district colle<;tor to give, of disbursing clerk, made payable to Confederate States. Bill of sale of marshal to be prima facir cri- denoe of title,- jiriina fociK evidence of right of officer to sell, 2'.', Books may be inspected by collector ajd officers. Classification of details of tax, 2.5, Commissioner of taxes, office of, created, appointed by President, salary 4>f, duties of, clerical force of, to e-^tablish rules and regulations, to issue warrant of distress, to frame instructions, to extend time for completin? duties. Collection di.stricts. how created. Compeu'sation of district collecfor?, of a.s8e88or!«. Certificate of oath of assessor txj bo given collector. Claim, when claim of government accrues to land sold for taxes, Credit.s, estimate and valuation of, how to be made, 30 District collector, how appointed, qualification and duties of, shall givo. renew, and Btrengtben bond, lo tak« :;i 34 ' R2 , 84 ■> 19 > 13 1'.) :o 19 ">4 20 .'•i.S 35 2s- ; 29 ; 36 '< 20 ' 20 ' 00 ••0 maj- appoint deputies and require bonds, etc., 20 responsible for deputies, 20 to appoint assessors, 21 not prevented from collecting all duties, 21 siiall make two general libts, 24 shall submit lists to all persons, 24 shall hear and determine appeals, 25 has power to examine aud equalize valuations, 2.i shall riMider account of all charges, etc., 27 property of, to be bound by statutory lien, authorized to seize real estate in certain cases, liuw to j)roceed when property seized i" uot divisible, how to dispose of surplus of pr 'ceeds of sale, liow to |)rocecd when property adver- tized is insufficient, etv., nhall keep record of sales, etc., shall make certificate of redemption to clerk court, shall sign duplicate receipts for taxes, shall complete collections and render ac- <'ount*, to be charged with whole amount of taxe-*. how to be credited, lo be .Tedited with pur<'ha»es .""or Con- fi'derate States, shall give receipts fe«, 28,28 Deputy coUectoiK, how and by whom ap- pointed. 20 nulhori'y of, 20 27 27 28 28 28 29 29 29 30 30 .">*) 30 32 35 INDEX TO ASSESSMENT ACT. bond required of. may act in case of oolleotor's disability, to act in case of collector's death, how long to act, in ciise of default of, remedy, bond, to be available to heirs of col- lector, authorized to collect all taxes or prose- cute for same. Distrain, collectoi*s authorized to, in certain cases, 25, 2S, notice to be given, '2(i, Distrained, goods when returnable to owner, proj^erty, how disposed of when not divisible, 27, property when insuftioient to pay taxes. 27, Distraint of lands and goods of collectors and sureties, may be made of property about to be moved without payment of taxe*. Deeds of property sold for taxes, how made, shall include all land sold to one person at same time, of conveyance to be given by mai-shals. Depositaries, becretary of Treasurj' to desig- nate, receipts of, to be vouchers for State col- lector, regulations for, to be prescribed, Defaulting collectors, how proceeded against. Disbursing clerk, bond, duties and compensa- tion, Estimat<^s of incor^je, ^ 25, and valuation of property, credits, and how to be made, 32, Extortion by collector, penalty foI^ Evidence in cases of appeal to be forwarded to State collector. Eligibility to ofiice, Fraudulent lis'., penalty for m.king, valuation, how made in case of, I'ailure to pay taxes, penalty for. Fines and penalties to be recovered for usj of Confederate" Stiitps, False swearing ileeiued perjury, penalty for, 31, Instructions to be binding on all officers, 21, Income, estirrjates of, 2u, Interest allowed on pre-payments of taxes, certificates of. not tr;:ns:ernble, Lists, when tax-yiayer fails to make, penalty for fraudulent, j)enalty for failure to ma::e. shall be aciepted when made and sub- scribed by assessor, of non-residents, how they may be made, two general, to be made by district col- lectors, character of general lists to be made by district collectors, to be* delivered t?- district collector, time and place of making, to be adver tised, "when and where open to inspectJon appeals from, when and when to be re- ceived, to be made and forwarded to State col- lect.'jf, 20 , Lien, statutory, tax shall be a, -27 ii'l ' for tax to attach irom date of assessment, 27 S2 '' Monies collected as taxes shall be forwarded ;V2 j to State collector, 2'.) a2 Marshal to levy and collect by distress and ; sale, ' ' 31 33 '/ bill of sale of, to be prima facia evi- '• deuce of title, # 31 33 to mak? and celiver deed of conveyance, 31 ; N'on-rcsidenta, i>roperty of, how assessed, 23 35 , may ])ay all taxes to State collector, 33 25 ^'otice of seizure of real estate, etc., to be given, 2S 28 ■ Oath of office. State collector, I'.t district collector, 20 28 . Oath, certificate of assessor's oath to be given collector, 21 31 v 'nay be administered by collector or as- ; sfssor, 33 35 ' Penalty for fraudulent list, 22 29 / how prosecuted, • 22 fu" failure of assessor to perform duties, 23 Of) for failure to pay taxes when due, 2(i ;;i for extortion by collector, 31 Penalty fjr refusal to admit collector and ofli- 30 ' ^^^'^< , . S2 and fines to be recovered in name of ;!i) Confederate States, 4 ■ Pape-s of land: sold for taxes to be paid for 3t) ' ^3' I'Ui'chaser, 29 22 / Pre-paymerds, tax-payer has privilege to »22 ;; make, 86 26 ; cert'ficate of, not transferable, 36 '; Purchases of property for Confederate States 33 '/ to be credited, 30 3;^ ) Returns to be made by tax-payers to assessors, 33 ( under oath, 21 34 character and forms of, 21 36 Ueceipts for taxes to be made in duplicate, 21» 3(5 Refund, State collectors may, in certaittcases, 34 3(; Real estate may be seized by collector in cer- 22 ■ tain oases, 27 22 Remedy for tax-])ayers applying for relief, 34 i3 Redemption of propertj' sold for taxes, 28 of property of infants, idiots, cfec, 28 22 certificate of, to be made by collector, 29 23 ,' monies to be paid purchasers of lands, 34 ■ Record of. sales of property, by whom and 24 ' how made, 29 : Right of entry to collectors, assessors, tor.«IialH-coprep(ird-s of, ■ ■ non-resident maj' jiay all taxes to State collector, privilege of, in paying tnxeson property in two or more disti-icl-s, entitled to duidicale receipts. ]iriviloge of, to make ]>re-payment8, .■ Valuations, how made in case of fraudulent ; return, ; may be equalized'by district collector, not to be inereasedj^witliout previous n<)ti(^e, of property, cl•edit^^, A'c., how to be made, 32, of ^l•(>di(!^, how to bf made. 25