I I iiiiiii nil mil Hill mil Hill mil nil mil nil mil nil ^ D03209559X ■-^' I .3t day of i-a ld year, enl of auy Uxx'Zt t TrEASUHY DEP\RrME>T, K,. t. xi., ^ Richmond, April 30, 1864. J Tho lollow-ae - -ulations, m.re dofin^te and' precise than those promulffated on the 23rd of MarT>> la^i in rolation to the receipt of foar per cent, bouds and cerliUoat.s offered i.i pay .v,^n» Car •?K'^ B-Ti* hcTebv Substituted for them, as follows : ■ ] Bonds^r'e^r iScs^issued in pursuance of the second section of "Au aot to reduce tue .u -ency ar"[ to authorize a new is.ue. of bonds and nofes" approved 17th February Sfi4 wUl (r)-'-^5ded no interest shall hr^ve been paid upon them.) be received without intcrc.i •n«avmen-o' taxes untif and on the Slst of December, ^SU, and .,ot Mterwards, con><.- . uen5rnot i^ payment *f taxes on ...l.aries or incincs of th« year 18t,4, nor m payms B t V . ,ax««oaji^S .r recejp.i for the cjua-tor endin^onjMi^gL">^^ "^ -^""^ ^«»'-- ^ ■ "^ -;— f^ , -rfi?T.. -JT^^ea in pay men -^ "\Vb^Tnv ^ohtr.cd or oertHicu'lT^used in payment of auy not or taxe^. there n>u'-, v.efore the saiae is received, be written .jpou it or uj^ some paper annexed, au assignment to 'h; I>istrtct Collector, who, or whose de,.utf, .hall receive it, expressed in terms denot.ng that ,ch aBstna^ent is made in pavment of a lex or tax.es due from the then bolder or holder., .; from 8 .me partnership, firm or Inoorporaled asso.yution, whereof be is, or they are a n.eS or rr.emhcr*, or lo^. some member or u..emhors (named) of a partnershtp, firm c,r .n- ^:,rpra-ed as.oci.tioo, then holdin,^ and about to assign the sam.. When the per=oa ,.r per- sons [b;fsmakii)g an assignment to the District Collector shall not be be per.on or p.-rson. ia 4o,o i^^'Dc .)r namc= said bond or certificate wa^ issued, there must before he same is ve- eivc' bo written upon it, or npon s- me pap.-.- ana.xed, an as^^gnment Irom the la ter unde/ which 'cither directly, or 'hrough s< me intermediate assignment or assignments, the tormev Than anpe!r to be i^signe. or «signe.s thereof; but it shall suffice .f there ,s an ass.gmnen: io bla^fss U. fnc naa!t or iBxros of the assignee or assignees wh.«h blank may be vrfhd,, iUed with the name or nam.-: of tho holder or holdc-r. at the time of h.s, her or the.r trao.forr.n , he-bond or certificate to the Distri-H Collector. And .n every case before such p. Hoc or .. • .is deputy .hail revive any such bond or .•...rtiC.at.^ each assignment thereof whether ,n fuh r in bVnU, as aforesaid, must have an anthc.utication in due torm, for which a certihcaf. .r •Inv Di.Ti-Jt Collector, or his deputy, or of any magistrate, or notary public or clerk ol .. court of record, in tho words, -executed before me.^ or " acknowlc Ige I before ir.e, a..; ''?'tnfo"S^hLu'diSnt tax-payers be permitted t. u«o the same bond or ee, tificate in payment, ccept-whe. the amouttt of lach t«x-r«y«rs taxes shall be le.s than oco hnndre i '^TlfS\%e' m-.en the bond or.c.rtlfi^ae, or aggregate «f bonds or certificates, or of both, .m;rcdic payment, shall exceed th. fix o. aggr-gato of t,xcs to b« then p...d the D.stnc; .•"ncctor I^y return the difierence by »..igning other ccrt.hcales or bonds. .1 he shall hav^ ; ;..ny such on hand, tbt tat-payer paying any fraction under one hundred dollars .u.onc ol th-. r following ir.odef : • I. CiO cents notes, alw.iys at p.'; r. • . $l-ole?, always at par. aB> ' I {2 notes, always at par. . ^1 ( M par till J mo .iO. 1801, -ssi of the Mi *l^Mppl. i \t par till Septomher .10, U'61, west of the Mississippi. • *'' -• "^ At ? from July 1, to Dc .^mbor .31, 1864, east of the MiJ^sissipp,. i At i fiom rt .her 1, f^) Do- mocr 31. 1804, west of the Missis-, ppi. • j- At 5 t:il December 31. lfeti4, enst of the Mississippi. 1 4* .1 «lC-« t20'= and $50's. \ At par till -lune :10, 18G4, west cl the Mississippi . . * ^' " [mi from July 1, to Decemb^rr 31, 1864, wfst Ih th.- Mississij.pt, IV. (Not at all, cast o\' the .Tlississippi. ■ $U>Cs. ' At par till June .",0, 1801. wost of the Mississippi. I After that date, not at all. On and iiftcr ist Janunry, 1S6S, no old currency, except 50 cents, $1, and ?. notes will be r.jceivable for taxes. ^ . ^ , r .1. 5 lind in order Ihr.t the District Collectors may have a 8uffi..! each Id .-•rtieeate thus received, and transmit, it. with their next eertifical.. sUtcm.n.s, to the First \uditor t.. be filed and compared by him with the new certificates given in ev.hange when "e'c^rtlfica^flf -issued in exchange are not to be ..ported in weekly accounts to th. Treasurer. When any District Co!Uf..r shall deliver to the tax-paver as change, any .- r- tificates or bonds, which have already been assign-d t.., and paid over to lum by 'ax-paycr-. he shall r.gularly assign the same, and m-..,ke en.lorseaient ot such a-.signment i,. the w-.r- f.dlowing: " Asrigned in my offi.^ial capa<-ity to . as «;J>'^"ge- n- , • , (Signed,) THOMPSON ALLAN, ConnuHii-vi^i- of Tart^- Approved. C. O. MEMMINGER, ^s*-' Supplemental Instructions to Depositaries and Tax Collectors in the Trans-Miss. Department. Treasury Agency, Trans-^Iiss. Dep"t, \ Marshall, July 4. 1864. S In compliance with recent information and changes in rcojulations of the Treasury Department, the I'oUowlng instructions, modifjint^ the 2d. 3d. 4th and 5th sections of those issued on the X!^^th May, from this Agency, are sub- stituted for them and will be observed in this Department : Ist. Interest on bonds and interest-boarinn: notes, whether accruinsr before or after the Jst of July, ]':'(;4, is pnyfihle at any time after due, in the currency issued and used by the Government at time of payment. 2d. Four per cent, bonds and certificates issued under the currency ai-r of February ]7, 18(54, to be used in payiugtaxes, may beassigne.l by the nwncr in writing: endorsed on or attached to the certificate, and siirncd or acknowl- edged before, and certified by a Notary Public or Clerk of a Court, or a Maj^- isiratcor District Collector of tax^s or lii« deputy. If assigned by an atrcnt, a power of attorne}- autliorizing the as.sit^nment must accompany, to he in like manner signed, acknowledged and certified. The certificate may be in the words " executed before me," or '• acknowledged before me." It will sutHce if there be an assignment in blank, as to the name of the assignee, which nmy b<- validly filled with the name of the holder. ;}d. When any Bond or drtilicate is offered in payment of taxes, before it is received, there must be written on, or annexed to it, an assignment to tbn District Collector, expressed m terms denoting that such assignment is made in payment of a tax or taxes due from the holder, or which he is legally required to pay or resporisible for in whole or in part : or of parties designated, t-ach of whose taxes anph^ss than $100. 4th. Tax v'uliectors will receive said Bonds and Certificates (provided no interest has been paid on them,) whi-nduly assigned as before directed, in pay- ment of taxes due and p;iyable in the years 1863 and until 31st of Decem- ber, 1^1)4 ; but not for taxes payable after that day; consequently not in paj-- ment of tax on salaries and incomes of J 864: nor on sales and receipts for the quarter ending on 31st December. 1864. 5th. In all cases where the Bond or Certificate offered in payment shall exceed the tax, or aggregate of taxes to be then paid, the District Colifctor may, in exchange for the dill'ereuce, assign other Certificates or Bomls. if be, shall have any on hand, the tax-payer paying any fraction ui;.ier one bundred dol- lars in treasury notes, as follows: I. Fifty cents, one and two dollar notes, or new issue notes, always at pa". II. Five dollar notes at par until the first of October, and afterwards at two-thirds, until 5lst December, 1864. III. Ten, twenty and fifty dollar notes, at two-thirds, until 3)st December, 1864. IV. One hundred dollar notes, not at all. 6th. When any District Collector shall deliver lo a tax-payer as change, any Certificates or Bonds which have been already assign( d to him by tax- payers in payment, ho shall regularly assign the same, in the words following : "Assigned in my ofiicial capacity to — • , as change. A. B., Collector District." 7tli. lu order tbat Di.stric-t Collectors mux supi.ly tli.-insolves wilh cortifi- catcs for cLange, thoy may deposit with any regular depositary, treasury untes of the old issue at the nites lielere stated, or certificates taken in pay- ment of taxes, and receive from the depositary certificates in suitable denomi- nations of |!lOO or its imiltiple, fur the amount deposited, which certificates shall purport on their face, to be issued to tlie DiKtricl (Jollector in his official rapacity, and when so purporting- shall he receivable from the Collector named llierein, or his legal representative, at their full noiiiinal amount, in payment of his liabilities to t!ie Government as District Collector. The regular Dei)ositaries are autliurized to issue such certificates to Dis- trict Collectors, bearing the date at which they may be exchanged for noti!.s or other certificates ; but such certili'ates, go issued in exchange, are not to be reported in weekly acco'.ints to tlie i're.asurer. District Collectors, making sudi excliauges with former ccrtificaies, ■will sign a statement on the back of each old certificate, describing the uumbers and amounts in each denomination of the new certificates received by iiim — and the Depositaries will write the word " Exciianged" across the face of eaeh old ecrtiricale thus received, and transmit it with their next certificate, staf^- iiients to the Auditor, to be filed and comjiared by him Avith the new certifi- cate given in exchange Nvht^n they can be received. >Scli. Four per cei't. Bonds, and certificates received for taxes, and re- maining unexchanged, willjlie reported and paid over to the State Collector as cash, at the time and in the manner, reqtxired for payments of money, return- ing also a descriptive list or schedule of thorn. 9th. Eegular Depositaries will receive these Bonds, and Certificates from Collectors of tlie War Tax, as casli, and will send them "with descriptive state- ments to the Auditor. When r(!])orted ui>oii by the accounting officers, drafts will be seat to tlio Depositaries to reimburse them for the amount. JOth. Untiland on the '>\st of December, 1864, Treasury Notes of former issues of the denominations of fifty, twenty, fen and five dollars, are exchange- able at the rate of sixty-six and two-thirds cents to the dollar, for the new issue. Kegular Depositaries are authorized to make such exchange, when supplied with notes of the new issue : and until they shall be sufficiently sup- plied, they are autiicrized to take in the old notes at the rate prescribed, and to give certificaies therefor, redecniable at the oftiee wheulgssued, when the notes of the new issue shall have been received. 11th'. Each Deitosjtary receiving such notes shall cause them to be can- celled, and forwarded as sooii as practicable to the Treasurer, and shall report weekly to tlie. Agent of the Treasury, the names of depositors and annmnts deposited by each. They will then be supplied as speedily as funds are received from the Treasuiy, witii a sufficient anuiunt of notes of the new issue, to take up the certificates, and the certificates will, when taken up, be can- celled and forwarded to the Auditor. l"2th. Tlie Depositaries shall distribute the first parcels of the new issue of Treasury Notes, with which they may bs supplied, by paying out to each separate applicant, one hundred dollars of new in exchange for one hundred and fifty dollars of old issues. 1 3tli. The Depositaries a't tln^ following plai'cs are authorized to carry into effect the foregoing regulations : Tex.\s — Houston. .Jefi'erseii, Dallas, Victoria and San Antonio. Louisiana — Shreve])ort, Monroe and Alexandria. AnK.vxsA.s — W'ashlaglnu ancl Camden. P. \V. GRAY, As^-iV// nf Trcamni. T/r/9i. amount thereof shall the Treasurer shalF j wiariant'-' in liko^ ' '% TIk Treas' on whom such fJ M bursing officers :" distinct troiii v.:> requi>:ition^iipoi! certificates reqi; payable in certit ■ shall be charJ='d - X' ' \-l I'.V Dhi'.ARr.MKNT, C. S. A., ^ RichincMd, May 5th, 1864. ) slablished Tor carrying into'eftect-the Uoiigress, approved February 17th, 1S64. the cnrrenrv nnd to authbri/i- a new issue ' - jf tiisbursing olli'-cr- who are 1 claims, siiiill state what poi^ion of the ■'^■•^ in c>rl.ifK'ates of indL-hrcdness, And its i.ssufd for the satisfaction of such ; Thjpasu! drawn, ;-! , thr a;..' ioer ' 'sitaries, reispectively, ' i,i.> thr credit of the dis- |i:iyablc in certificates. ' ■■•'. payable, in cash, and shall make leasui^, from time to time for the \ of a fiisbursing (tfticer, marked le.itiess shall be presen.ted and satisfied it and at the same time th»j aniouut .'•hall be ■^urer on acoount of eeilifirates of in- plafed to (hecreUii debtedness. The'saifj Tr« asfu- r. Assistant Trcasureis and Depvsitanes, shall keep a schedule of the certificates as delivered, and calise the parly receiving them to sign it oppf»f^itc the description, which schedule, when returned to ' the .t«44:&*« Auditor,, shall relieve the depository from the charge (»f cer- tificates on Jhe Rcgisterjs books. Scheduh of Oertijicates of Claims. Dfiteof iBRue From No. * I Number To No. I of iof-rtificates. Denomina. Amount tion of certifioates of certificates. Received of the cerific.ifes up posiie our names. 3. The 2\. l' the Treasury shall transmit to the Treasurer. Assistant Treasfjpeis md Depositaries, on their requisitions, or by ^rection of this Department, such certificates as .shall from time to time De required (lea vir^'bij.Lk the space intended for the n;irnc of the payee,) and shall charge*flie same on the books of his ©tfice, to the treasury officers U) whom tliey shall be sent. •1. Whemit shajji become expedient to issue a new certificate in ex- change for an old one, the Treasurer, yVssistant Trea.surers and Deposi- trifles i\\'!M> .Mt' luruislied Willi them* are authorizerj to is^we the s&me in )ii^the_t''. favor (i\ the h relieve th<>"^dept>sitory from, the chiirat- \'nv r.cvrtitic^es on the ll'.'gisler's books. ■ ' - S . 5. Certificates which shall h.ive passe*! froiii first hands, luust^have the na 01(1 of the assigr . . ■ .- •• .-.._. i ^ . oi the interest. And whom the interest is due U mtist be accompanied by ordei'froT owning party, to |Vay to the party designated. y H. Interest will be }):iid serai-annually on the first day oj April ancf the first day of October in each year, at any paying; depository on pre- sentation nl' the certificate. The interest so paid shall be writttej^^or stamped on the back of the certificate, showing distinctly the tirne '' which the interest is paid and the place where paid 7. Schedules in duplicate shall b^ kept, giving description of d fificate by number, date of last paymeHit. of interest, amount of eerti eate. amount of interest and the signature of^the party to whom the current interest was paid. Agreeably to form hereto annexed. /Said schedules will serve as vouchers in the adjustment of accounts for the payment of interest with the accounting officers. One copy of the schedules to be sent t<» the ^^»^, Auditor and the other to be retainer! at the depository. , . S-hedule of luieresi jpaid on Geriijicutea of Indebletiness. a ilP. i Dale of p a y- nient of cur- rent interest. No. of eertitic'*^ Date of last! . . ,. , Amount oi P^^™t> certilicate. intorest. Amount of jntei'est. Received of- tbe iimount of interest opposite our names. ^ r. a MEMMINOER, Secretary pf Treasury. "\ %r REGULATIONS AS TO CERTIFICATES OF INDEBTEDNESS, BEARING SIX PER CENT. INTEREST, UNDER THE Ura SECTION 0? THE CURRE^JCY ACT OF FEBRUARY 17th, 1864. C, S. TREASURY AGENCY, T. M., ) Marshali,, Texas, Sepfmber 29, 1864. ) 1 Certificates of indebtedness, the name of the payee being left blank, will be transmitted by direction of the agent of the Treasury to depositaries on their requi- sitions, or by direction of the Department, which will be charged to them by the Register * 2 wS Requisitions on the Treasurv in favor of Disbursing oDBcera charged with the payment of claims, shall state what portion they need in Ceitihcates ot ludeOtod. ness: warrants will be given in their lavor, which will state the amount or portion «o payable in Certiticates ; and Drafts issued to them thcrelor will in like manner b« marked. The Depositaries respectively on whom such drafts shall be drawn shall place to the credit of the Disbuisini; uthcers le.^pvctively, the amount so payab e m Certificates, distinct from amounts payable in cash or Treasury not«B ; and efcall pay thpm out on the checks of said olttccrs as beieinalier directed. ,. ,„ ,., , And also to facilitate the use of Ceititicates. when an amount is at tho cre.lit of a Disbursing officer, payable in cash, and no Ceitilicalcs at his credit, Depobitancj holding them subject to draft, will pay them out to such officers, on their checks as horc- 3. Depositaries holding these certificates will pay them to Disbursing Officer charged with the payment of claims, on their checks marked across the tace' payable in cenificatcs of indebtedness", to the extent of such amount as may be at the credit of such officers on account with the Depositary. When payment shall be made thv amount will be charged to the officers account, and at the same time placed to tho credit ot the Treasurer, on account ©f certilicates of indebtedness ; and such payment* will be reported weekly to the agent of the Treasury, stating the date, amount and officer on-whose check payment may have been made. 4 Depositaries uiakiug such payments will also keep a echedulo of tbe certin- cates paid and delivued, and cause the party receiving them to sign it opposite Ih'^ description ot the certihcales, which schedule when returned to tho Auditor shall be tlia proper voucher for settlement of the account for certificates sent. Schedule of ( Jertifici lies of matoieaness i ssuza or jtauo !/((,» Ulf j-ri^wi.n.' y . Date of issue or delivery. From No. To No. Denomination of Certificate. Amount of Certificates, Received of the Certifi- cates opposite our names. — Before delivering the certificates the Depositary will fill the blanks on tbo faco of the certificates witli^he name of the party to ^\ horn delivered<^he date from which interest is to run ( which will be the same date as the officer's check or such other dato as tbe officer may specify in his check,) and also sign his name after the word "entered." 5. When it shall become expedient to issue a new certificate in exchauge for an old one,, the Treasurer or Depositaries (who are furnished with them) are authorized to issue the same in favor of the last assignee, or of the person in whose favor the last /lEeitsQce ehall direct, taking the receipt of such last assignee on the certificate eurren- f/^^ -C^-r-L. i^ - c -,^piC^- v^ /■ y iT ^ijre^^ '9 <^ dered for Ibe new one taken in exchange, and shall write across the face of the old certifi- cate the word "exchanged.*' Old certificates so received must be returned with tho schedule of certificates delivered, to relieve the Depositary from the charge for certfi- cates delivered or fent to him. 6. Certificates which shall have passed from first hands must have the name of the assignee inserted before presentation for payment of the interest, and if presented by a party other than the one to whom the interest is due, it must be accompanied by' order from the party owning it to pay to the party presenting it. 7. Interest will be payable semi-annually on the first day of January and the first day of July in each year, at any ^xrym^ Depository on presentation of the certificate by a party authorized to recieve it The interest so paid shall be written or stamped on the back of the certificate ehowing distinctly the time to whicif the interest is paid, and the place and officer, ■where and by whom paid. 8. Schedules in duplicate shall be kept, giving description of certificates by number, date of last payment of interest, amount of certificate, amount of interest and the signature of the party to whom the interest is paid agreeably to form annexed. These schedules will serve as vouchers in the adjustment of accounts for payment of interest with the accounting officers. One copy of the schedules to be sent to the Auditor, and the other to be retained at the Depositary. Schedule of Interest paid on Certificates of Indebtedness by Depositary. Date of payment of Current Interest. No. of Certificate. Date ot last payment of Interest, Am't of Certificates Am't of Interest. Rec'dof th6 am't of Int. ° op- posite our names * [ Note. — The interest must never be for any fractional part of six months, but only to the let of January or 1st of July next preceding date of payment.] The foregoing regulations based on regulations adopted by the Secretary of the TreMUry, will be obBeryed by ofiScerB in the Trans-Mississippi States. P , W . O R A Y , Agent Trt^ct^ury, T, M. HoUinger Corp. pH8.5