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 Duke University Libraries 
 
 Regulations and 
 Conf Pam l2mo #168 
 
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REGULATIONS AND INSTRUCTIONS 
 
 More accurately defining the intent and meaning of Paragraph I 
 Section 1 of the Act to amend the Tax Laics, approved Wh Juw, 
 1804. 
 
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 Richmond, August 12, 1864. 
 In order that local tax officers may have a .uniform rule for 
 their action in assessing " property employed in agriculture," and 
 in order that the assessments may be equal and uniform, the fol- 
 lowing regulations and instructions are issued : 
 
 1. Land rented, and slaves hired, though employed in agricul- 
 ture, shall not l>e so returned and assessed, inasmu'ch as the tax on 
 such land and slaves cannot be entitled to a credit on account of 
 the tithe paid. The landlord, and not the tenant, is chargeable 
 with the tax on the land, and he is not entitled to be credited with 
 the value of the tithe, because he does not pay the tithe. The 
 tenant is not entitled to the credit, because he does not pay the 
 tax on the land. The same rule will apply to slaves hired out 
 and employed in agriculture. 
 
 2. The words " employed in agriculture," include land actually 
 cultivated this jear, such meadow and pasture land as is enclosed, 
 and such wood land as is used in connection with the above de- 
 scribed lands, not to exceed on<*third of the same, except in cases 
 where the fencing has been destroyed by the enemy or the Confed- 
 erate forces, in which cases the land is to be regarded as being 
 employed in agriculture if it was so employed before such de- 
 struction. . # . ""* 
 
 3. The words "employed in agriculture" do not include land 
 used in the production of crcps not liable to the tithe, or any unen- 
 closed cleared land, except where the fenciog has been destroyed 
 a^ stated under Article 2d of these instructions, nor timbered land 
 exceeding one-third of the enclosed cleared land. 
 
 4. Slaves employed in agriculture should include all over twelve 
 years of age actually employed in cultivating crops liable to the 
 tithe, and cooks exclusively employed in cooking for such slaves. 
 House and body servants, carriage drivers, slave mechanics, &c. 
 shall not be assessed as employed in agriculture, except where 
 partially so employed, when their value should be rateably appor- 
 tioned. 
 
 5. Only such horses, mules and oxen as are actually employed 
 . in farming and plantation work, shall be assessed as employed in 
 
 agriculture. This excludes carriage, riding and other pleasure 
 horses, race horses and stallions, and also stock cattle, brood 
 mares not worked, and colts. If work animals are partially em- 
 ployed in agriculture and partially otherwise, their value shall be. 
 rateably apportioned, as in the case of slaves. 
 (Signed) 
 
 THOMPSON ALLAN, 
 
 Commissioner. 
 
 Approved: 
 (Signed) G. A. Trenholm, 
 
 Secretary of the Treasury. 
 
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