4d¥0 
 
 D03209638V 
 
oiPvCtt:la.:r 
 
 Relative to the rendering of Accounts under the Assessment Act. 
 
 i 
 
 Office of Commissioner of Taxes, 
 Richmond; Va.. November 9th, 1863. 
 
 i. All accounts fo warded or presented to me for payment, must be 
 rendered in dupii :ate, duly certified in conformity with .be Regulations of 
 th.' Departfnenfrof July 20th, 18tf3, and accompanied with duplicate vouchers 
 for ei lie account, where the account is for expanses which they 
 
 havi "1 if. fr un an rs have not been taken and cannot 
 
 I ' tact must be so stated, and the account verified by oath or 
 
 affirn a i m, 
 
 2 JJ.striet Coll ctors will be paid quarterly from the date of their 
 officii ids inclusive, their on amount collected and paid over, 
 
 not exceeding in any quarter, one fourth of their annual maximum compen- 
 Bati >n, uj q duplicate of the amount collected and paid over 
 
 durin tarter, born the original and duplicate being certified by the State 
 
 Collect 
 
 u. The alio district Collectors to cover all expenses 
 
 of travel in paying over monies to the State Collector, by the Regulation of 
 .An;:' cific, and does not apply in any other ease, either to 
 
 Distri i where expenses of travel have been necessarily 
 
 incurred a I by th will only be allowed upon a statement in 
 
 duplicate vouchers. 
 
 4. No to a District Collector for travel within his 
 district in his legitimate duties, even when his district is com- 
 
 1 oi more counties than one. 
 
 5. Assessors will be paid quarterly from the date of their oath of office 
 inclusive, \v! may desire i', the amoun; em, not exceeding one- 
 fourth their annual maximum compensation, upon rendering their account in 
 duplii ing forth the number of days actually employed, and the number 
 
 •able pei ted, which must be approved by the State Collector, alter 
 
 the same shall have been verified by the oath of the Assessor before the District 
 Collector. 
 
 6. Expenses of Assessors actually and necessarily incurred by them tn 
 the discha their duties, must be approved by the District and State Col- 
 lectors, and must be rendered and verified in conformity with article 1st of 
 these ins! rue 
 
 7. The State Collectors in rendering their quarterly accounts of the ex- 
 fpenses of tb ir offices, will, in their statement, classify their disbursements, 
 Iplacin its proper head, and verfiy the same in every case 
 
 with an or; mal von 
 
 8. No allowance or offiee furniture will be made uuless an estimate lor 
 the same o submitted to, and approved by, the Commissioner of Taxes. 
 
 !'. Form of accouu payment of salaries of District Collectors and 
 
 Assessors, are herewith annexed, which the State Collectors are authorized to 
 have printed for the use of said officers. 
 
 These instructions must be strictly complied with. 
 
 A. L. EDWARDS, 
 
 Disbursing Clerk. 
 Approved : 
 
 THOMPSON ALLAN, 
 
 Commissioner of Taxes. 
 
FORM OF ACCOUNT FOR DISTRICT COLLECTORS. 
 
 I hereby certify that the amount collected and paid ov< to 
 
 State Collector for from the da} of 
 
 186 , to the day of 186 ,* inclusive, is $ on 
 
 which my maximum compensation by commissions, under the Regulations of 
 the Department of July 20th, I860, is 8 
 
 Golhctor for District 0,' 
 
 I certify that the above statement of amount collected and paid over to me 
 during the quarter ending the day of 186 , is correct, 
 
 State, Collector for 
 
 Received payment in full of the above, of A. L. Edwards, Disbursing 
 Clerk. 
 
 Collector for District of 
 
 FORM OF ACCOUNT FOR ASSESSORS. 
 1 hereby certify that I have been actually employed days, and have listed 
 
 taxable persons from the day 186 , to the day oi 
 
 186 , inclusive, and that my quarterly maximum compensation 
 under the provisions of the Assessment Act of May 1st, I860, is 
 $ 
 
 Assessor for District of 
 Sworn and subscribed to, before me, this day of l^>o . 
 
 Collector for District of 
 A j > proved : 
 
 State Collector for 
 
 Received payment in fall of the above, of A. L. EfiWAKDS, Disbursing 
 Clerk. 
 
 Assessor for District of 
 
INSTRUCTIONS TO COLLECTORS AND ASSES- 
 SORS OF CONFEDERATE^AXES. 
 
 ( Mi I I Y)M MISSI^ER OF T.WKS f 
 
 Hicnmond, Wov 12, 1S63. j 
 
 The Secretary of the Treasury has decided that 
 corn cut and cured in the -talk is "fodder," within 
 the meaning of the tax act, and that the term in- 
 eludes all dry fpod used for cattle, hordes, &c, 
 usually designated as 'long forage," and, therefor* , 
 includes the stalks and leaves of the corn plant, when 
 .^•tacked in the field and cured. This species of 
 forage is hereby declared to be fodder, and subjee: 
 to the tithe imposed on "cured fodder"' by section 
 11, of the tax act; and ail Assessors of Confederal 
 taxes are dirocted to estimate and return such f 
 to the Post Quartermasters, in order that the tithe 
 may be collected. 
 
 THOMPSON ALLAN, 
 Qommissioner of 7ou . 
 
 
INSTRUCTIONS TO COLLECTORS AND ASSES- 
 SORS OF CONFEDERATE TAXES. 
 
 Office of Commissioner of Taxes, j 
 Kichmond, Nov. 19th, 1863. f 
 
 As some misapprehension may exist as to what is 
 "long forage," within the meaning of the instructions 
 issued from this office on the 12th instant, they are 
 modified as follows : The Secretary of the Treasury 
 has decided that corn cut and cured in the stalk is 
 "fodder" within the meaning of the Tax Act, and 
 that the term includes all dry food used for cattle, 
 horses, &c, usually designated as "long forage," 
 and, therefore, includes the stalks and leaves of the 
 corn plant, when stacked in the field and cured. 
 This species of forage is hereby declared to be fodder 
 and only subject to the tithe imposed on "cured 
 fodder," by section 11, of the Tax Act." This in- 
 cludes shucks and the straw from the various pro- 
 ducts of grain, and as such, they are also to be 
 taxed, and all Assessors of Confederate taxes are 
 directed to estimate and return such forage to the 
 Post Quartermaster, in order that the tithe may be 
 collected. 
 
 THOMPSON ALLA2T, 
 
 Commissioner of Ihxzs. 
 
TO TRANSFER OF ESTIMATES OF TAXES IN 
 KIND. 
 
 Office of Commissioner of Taxks») 
 Richmond, Nov. 25th, 1863. ) 
 
 Article 45, Istructions of the 15th May, 186S, 
 requires that, "as soon as any estimate shall be 
 completed, the Assessor shall transfer the same to 
 the duly authorized Post Quartermaster of that sec- 
 tion of country," &o. "Where it is impracticable for 
 the Assessor to deliver the estimates in person, witl - 
 out neglecting his duties of assessment, he shall 
 transmit such estimates by mail, in the following 
 manner: He will send the original estimate and one 
 of the two copies he is required to make, retaining 
 the other copy till the Post Quartermaster receipts 
 and returns the copy first sent, and upon receiving 
 it, he shall then send the other cop}- to be receipted 
 and returned in like manner to him. 
 
 This is a precaution to guard against the loss of 
 estimates sent by mail, and will be strictly obeyed by 
 all Assessors. 
 
 TEOMPSON ALLAN, 
 
 Commissioner of Taxes. 
 
 Approved : 
 
 C. G-. Memminger, 
 
 Secretary of Treasury. 
 

 
■ 
 
 ■ 
 
 Th°. following additional instructions in reference to Income 
 Tax will be observed by Collectors and Assessors of Con. 
 federate taxes : 
 
 OkKIOE 01 COMIU88IOX«H oK T.WKs. ) 
 
 Richmond, Dec. 28d, 1863. J 
 
 1. The income o! farmers and planters derived from the sale of pro- 
 luctfl not taxed in kind and produced by themselves, will be liable to 
 .nx without any deduction, provided tlieir taxable income, from all 
 sources, is more than (500. If a farmer or planter has no other taxable 
 Income than that derived from the sale of poultry, mutton, butter, eggs, 
 tad other of his products not taxed in kind, and such income does not 
 -tmount to more than $500 during the calendar year, such farmer or 
 planter will not be subject to any income tax. 
 
 2. If the producer sells during the calendar year 1863, product* 
 which were produced prior to this year, such produce will be con- 
 sidered as capital on hand on the 1st day of January, 1863, and any 
 advance on that capital is income of 1863. Take cotton tor instance: 
 If the value- of cotton on hand on the 1st day of January, 1863, (in the 
 hands of the producer.) be dedu ted from the sales of it during the 
 j ear, the balance will be income. If the cotton sold was held by the 
 seller on the 1st of July, and he paid the tax of eight per cent., hi 
 should be allowed to deduct this, as well as other expenses incurred on 
 
 t during the year 1863, from the proceeds of sale, and the balance will 
 be the net income subject to the tax. 
 
 :.. Where real property, purchased prior to 1863. has been improved 
 , , >y the us ea tinn of buildings, mills, factories, or other machinery 
 itUthed to the freehold, the property shall be valued with reference to 
 •he 1st day of January. 1861, and the valuation at that date shall be 
 ied'.icted from the proceeds of its sale during said year, and the balanee 
 »hall be deemed the profits upon the same which are to be taxed as 
 income. But if no improvements have been made of the character 
 mentioned, upon real property so purchased; the actual prime cost only 
 shall be deducted, and tUe balance shall be profits to be taxed. 
 
 t. If the real property sold during the year 1863, was inherited 03 
 ;he seller, or acquired otherwise than by purchase, it* value on the 1st 
 day of January, 18ti3, shall be deducted' from the proceeds of sale, and 
 \he balance shall be taxed as profits. 
 
 5. All produce, slaves, or other personal property, sold during the 
 year 1863, produced by the seller or acquired otherwise than by pur 
 chase, shall be estimated and valued with reference to its value on the 
 1st day of January, 1863, and the Valuation thus made shall be deducted 
 from the gross proceeds of its sale, and the seller «hall be required to 
 pay tax on the balance as income. In estimating the profits on all pro- 
 duce, slaves, or other personal property, purchased prior to the 1st of 
 January, 1863, or since, and sold during said year, the prime cost and 
 such other items as are allowed by law shall be' deducted from the gross 
 j>ales, and the balance shall be taxed as income. 
 
 i). All valuations required in ascertaining and assessing income tax 
 •hall be made in Confederate notes. 
 
 THOMPSON ALLAN, 
 
 Commissioner of Tax*;*. 
 Approved : 
 
 C. G. Memminokk, 
 
 Secretary of lh« Trmtury. 
 

 
REGULATIONS IN KEGARI) TO CERTIFICATES 
 FOR PRE-PAYMENT OF TAX^S. 
 
 OFl '. 1 OF CoMMISSlONLR OF TaXKS, > 
 
 Richmond, January 1, 1864. \ 
 
 I., Hereafter, irhen any person shall deposit in the treasu- 
 ry, any Buna of money in prepayment of his taxes, as author- 
 ized by sections 12 of the assessment act. and 38 and 39 of 
 the instructions of May. 15th, 1863, the Treasurer, Assistant 
 Treasurer or Depositary, as the case may be, receiving the 
 money bo paid in advance, shall issue duplicate certificate? 
 therefor, to the party making the deposit, both of which du- 
 plicates shall he surrendered to the collector whenever the 
 holder pays his taxes therewith. 
 
 2. In receiving the certificates, each district collector shall 
 demand the, surrender of both duplicates, and shall state upon 
 the buck of each, the day upon which the taxes were due, and 
 interest at the rate of 5 per cent, per annum, shall be allowed 
 the tax payer from the date of the certificate to the date at 
 which the t;-,xes were due and payable, and the district col- 
 lector shall also state on said certificates the amount of princi- 
 pal and interest allowed, and said statement shall be receipted 
 by the tax payer and endorsed by the collector who shall 
 
 rd both duplicates to the State collector in settlement of 
 hie account;. 
 
 3. Whenever the certificate shall be in excess of the taxes 
 due and the interest allowed thereon, the District collector is 
 required to refund the excess to the tax payer, in currency. 
 
 i. Upon the receipt of said duplicate certificates, each State 
 eollecter uhall forward the original to this office, and retain 
 the 'duplicate for his own security, in case of miscarriage of 
 the*original, and upon settlement of the interest account of 
 said c t the Treasury Department, credit will be 
 
 sllcwcd the State collector for the amount of principal and 
 interest called for by the certificate, if found correct. 
 
 THOMPSON ALLAN, 
 
 Commissioner of T<ixes. 
 Approved : 0. G. MEMM1NGER, 
 
 Secretary of the Treasury, 
 
I 
 
OBSTRUCTIONS TO COLLECTORS A&D ASSESSOR - 
 CONFEDERATE STATES, 
 
 Office of Commissioner of Taxes, 
 Richmond, January 6, 1864 
 
 After further investigation of the subject, and consulta- 
 tion with members of Congress, the Secretary of the Treasury 
 is satisfied that it was not the intention of Congress to levy 
 » tax in kind on shucks, straw, or stalks. By his authority, 
 therefore, I hereby revoke and annul the instructions on 
 Ihis subject, issued the 12th and 19th of November, 1863, 
 30 far as shucks, stalks, and straw are concerned, and modify 
 them with reference to top fodders, cured as such, so far as 
 io require the farmer to pay the tux on this species of forage, 
 !n blade fodder, upon such terms and conditions as may be 
 required by the Secretary of War or his duly appointed 
 quartermasters, in charge of taxes in kind. Assessors are 
 directed to desist from the i merit of shucks and straw, 
 and where thry have been assessed and the estimates havt 
 cot been transferred to the post qunrtermaster, to cancel all 
 3uch 
 
 Approved : 
 
 C. G. Memminger, 
 
 THOMPSON ALLAN, 
 
 Comtnhshmer of Thxe*, 
 
CHfici. Commissioner oy Taxes,) 
 Rich ; -. 1864. $ 
 
 following Instru n referenced tax. are 
 
 aed in lieu of those daf # '' 
 
 duly observed by all • r « •* 
 
 The instructions issued from tht*i office, ami d 
 December, 1863, are hen 
 issued in lieu thereof: 
 
 1st. The income of farmers and plasters, derived from the 
 Bale of products not taxed in kind Ives, 
 
 -will b. Iiirble to tax without any deduction. 
 taxable "income, from all sources, is move t! Jf a 
 
 farmer or planter has no 3ther taxable income than that 
 derived from the sale of poultry, mutton, butter 
 other of his products not taxed in kind, and such ; loefl 
 
 not amount to more than $500 during the caletadai 
 farmer or planter will not be subject to any inco 
 
 2d. Where real or personal property has been purcha-ed 
 prior to, and soil during the calendar year 1563, the liability 
 of the proceeds of sole to the income tax under paragraph 
 five, section eight, depends upon the fact, whether the prop- 
 erty has been dealt with as merchandize. If pur with 
 a view to permanent investment, its sale is only a change of 
 capital, and th? proceeds are not subject to the income tax. 
 Neither are they subject to such tax if the property was 
 acquired by gift, devise, inheritance or the like. If the 
 property was purchased with a view to resale or to speculative 
 advance of prices, the proceeds are subject to the tax, ai 
 deducting the prime cost and particular charges specified in 
 said paragraph. If real property so purchase I and p old has 
 been improved by the erection of buildings, mills, factories, 
 or other machinery attached to the freehold, the prime cost of 
 the improvements made by the seller prior to I Bt day of January, 
 1863, as well as the prime cost of the real property itself, 
 shall be deducted from the proceeds of sale, and the balance 
 will be the income. 
 
 3d. The proceeds of the sale of agricultural products pro- 
 duced prior to 1863, and sold by the producer during that 
 vea rAare.. not to be taxed as income, because they are income 
 
derived from agricultural operations in some year previous, 
 and not during the calendar year 1863. 
 
 -Jth. Tn estimating the pr)fits on the proceeds of the sale of 
 ■doves <>r other personal property, purchased prior to the Is; 
 i January^ I860, Or since, and sold during said year, 
 the 'prime cost ti other items as the tax paver may be 
 
 ejBjtitled to dedma uj&der paragraph fixe, section eight, and 
 »On# oilier, shall ; :ted fV>u> the gross sales, and b&e 
 
 balance shall he income. 
 
 oth. The proceeds of pbe saJe of estates by executors, ad- 
 ispiuis'trators, guardians and other fiduciaries, shall not be 
 regarded and taxad a^s income., for the reason that such a sale 
 is a mere change of capital made by requirements of the law. 
 
 6th. In ascertaining the income derived from any manufac- 
 turing business, the gross value of the whole of the products 
 of the year must be estimated. If a part has been sold and a 
 part remain- 1 oti hand, the value of the latter must 'be esti- 
 mated and added to proceeds of sale of the former, and the. 
 sum wilJ <••' >n *ti lute blie gross value of the products of the 
 year, from which the items named in paragraph two, section 
 eight, will be deducted, and the balance will be the income to 
 be taxad So the nett value of the manufacturer's yearly 
 products is subject to the income tax. whether bhe jjr< 
 laave been sold or rM 
 ' Approi ■ l; 
 
 THOMSON YLLAS". 
 ' ■'>>)im.i.9sio'/fpr <>f V<>xcs 
 
 S ' v,\\;, flj in. 7'/,-:. 
 
 I 
 
CASES WHEREIN THI 
 MONEYS ON HAND OR ON DEPOSIT IS CLAIMED 
 HAVE BEEN ERRONEOUSLY PAID, 
 
 Office of Commissioneb op Taxes, ^ 
 Richmond, January 29th, 13<>4. j 
 
 Any tax payer who stjfcs up a claim that the tax lias been erroneously 
 
 HcetedTfrom him, upon hi- . bank notes or other 
 
 • n hand, or oh deposit, on the 1st day of July last, on th< 
 
 1 that they were employed in a busirtess, the income derived from 
 
 which is taxed under the provisions cf the tax act, in order to the 
 
 llowance of his claim, must comply with the following requisitions: 
 
 1. He shall file with the District Collector, an affidavit, netting forth 
 acts in detail, and where the money was on deposit, must exhibi; 
 
 I pass book with the bank, or other satisfactory evidence, showing th 
 tact of deposit and of current checks upon the funds for bis busi 
 leinands on account of which the exemption is claimed. 
 
 2. Ho shall further show that he has made due return of the income 
 the business in which he claims that the said money was employed. 
 
 : compliance with these recpibitions, the Collector shall report the 
 to the State Collector with the evidence submitti d and his opinion in 
 writing, and the State Collector shall, if he is satisfied the tax has been 
 . rongfuily collected, refund the amount to the party aggrieved, i:; 
 - sordance with the provisions of sec; 81, of tl icut act, and lh<» 
 
 regulations of 12th September, 1863. If the lax has not been colli 
 e State Collector shall direct the District Collector to cancel the 8 
 ment, by striking; it out from the general list, and entering thereon a 
 i te of the transaction. 
 
 (Signed) THOMPSON ALLAN, 
 
 nimom r of Kix< i 
 Approved : 
 
 (Signed) C. G. Mbmminger, 
 
 Secret* ■/ of Treats 
 
ADDITIONAL INSTRUCTIONS 
 
 TO 
 
 COLLECTORS AND ASSESSORS OP CONFEDERATE TAXES. 
 
 OFFTCE OF COMMISSIONS!! OF TAXES, } 
 
 Richmond, March 1st, 1864. j 
 
 The following additional instructions, adapted to the amendments 01 
 the tax laws of 1863, and to the act imposing additioi 3, ap- 
 
 proved l7th February, 1864, will be duly ol by all officers en- 
 
 gaged in the i 1 at and collection of taxes for the Confederate 
 
 States : 
 
 1. Interest-bearing Treasury notes, usually known as the 7.30 notes, 
 are no longer to bo received in payment of faxes. 
 
 2. No certificate of deposit for taxes made since 17th February, 
 18G4, will be received in payment of t . 
 
 Any money received on sueh certificate must be returned as ille 
 paid. 
 
 3. Retail dealers whose quarterly sales exceed $100 and are less 
 than $500, shall pay $25 specific tax, and where their quartei !y sales 
 exceed $500 the specific tax shall be $50 as heretofore. V\ here such 
 sales are less than $100 the party is exempt from the specific tax. 
 
 4. Lvery person whose business it is to sell or offer to eel! sli 
 shall be deemed a wholesale dealer. 
 
 5. Contractors working for, and selling their own products exclu- 
 sively to the Confederate States, to an amount not exceeding $5,000 
 a year, and dealers that sell exclusively to consumers, and not to others 
 to sell again, a:e declared retail dealers. 
 
 G. Distillers are required, as heretofore, to pay 20 per centum en 
 sales, and also 20 per centum on the value of all liquor? distilled for 
 others. This refers exclusively to general distillers, and not to dis- 
 tillers of fruit for ninety days or less. The tax on distillers is declared 
 to be a lien on the still or stills, and upon the other articles or fix- 
 tures used, and shall have priority over all other liens. 
 
 7. Twenty days are allowed registered persons to make their quar- 
 terly returns, after the expiration of a quarter, and payment ot the 
 tax is required to be made within such time as the Collector shall 
 designate ; time not to be less than ten, nor more tiian thirty days 
 from date of notice. 
 
 8. When the income on any manufacturing dr mining business, is 
 derived from the production of pig metal or bloom iron from the ore, 
 there shall be deducted the cost of labor, food and necessary repairs. 
 
 9. When the farmer or planter shall tail to deliver his taxes in kind, 
 
as required by law, he is required to pay five times the estimated 
 value o1 in" portion hot delivered to be collected in the manner hereto- 
 fore provi 
 
 10. Not only fanners, planters and graziers are required to pay the 
 tax in kind on slaughtered hogs, but every other person who slaugh- 
 ters hogs is required to pay the same, except such persons as do not 
 slaughter more than 250 pounds of net pork and they are exempt. 
 
 11. Every officer,, soldier or seaman in the military or naval service, 
 or who may have been discharged therefrom on account of wounds, 
 or physical disability, and any widow < f such officer, soldier or sea- 
 man, or any bead of .a family, who does not own more than two cows 
 and calves, is exempted from the tax imposed on neat cattle. 
 
 12. In Districts heretofore, or which may hereafter be ascertained 
 to be inn ble for the collection of tuxes in kind, where Quar- 
 termasters and Commissaries serving with troops in the field, shall 
 hare collected or may hereafter collect from producers any portion of 
 the lax in kind, the receipts of such officers shall be held good to the 
 producers against the collection of the money value of their tax, to the 
 extent and value of such portions as may have been or may be hereafter 
 eollccted. Tax Collectors are directed to receive such receipts under 
 the oath of the tax payer in satisfaction of the money value of tithes 
 so collected, provided they are satisfied the same are genuine, and to 
 turn them over to the State Collector as so much cash, and the State 
 Collector will return them to this office. 
 
 Section 13 of the amended Act rquire3 that the assessors of the 
 tax in kind shall hereafter be appointed by, and be under the* exclu- 
 sive control of, the War Department. Until such assessors are so 
 appointed and qualified, and notice thereof given, the present asses- 
 will continue to discharge all the duties of assessors of the tax 
 in kind, as well as of money taxes, as heretofore. 
 
 13. The estimates of incomes and profits, and the statements or 
 bills lor the amount of tax on o'cewpations, &c, "instead of being sent 
 to the Sta ctor, as heretofore required, by section. 14, Tax Act, 
 shall be arranged and copied into a general list; a true copy of which 
 shall be sent to the'State Collector, in lieu of the bills, es'imates and 
 statements themselves, 
 
 14. The salaries of State Collectors shall be oue-tenth of one 
 per cent, on the amount collected in each State, the salary in no case 
 to be less than $2,000, nor more than $5,000. 
 
 15. The assessors are required to make the two general lists of 
 persons taxed, which have been heretofore required of the Distret 
 Collectors. 
 
 16. All property, currency, credits, income and profits, and every 
 article or object subjected to taxation shall be estimated, valued and 
 assessed at the value thereof at the time of assessment, in Confede- 
 rate Treasury notes. 
 
 17. The compensation of District Collectors will hererfter be five 
 per cent, on the first twenty thousand dollars collected and paid over, 
 two per cent, on the next thirty thousand dollars collected and paid 
 
I 
 
 over, oue per cent, on the next fifty thousand dollars, and one-tenth 
 of one per cent, on all moneys collected and paid over, above th< 
 of one hundred thousand dollars. 
 
 18. >ra shall be allowed eight dollars for every day employed 
 in makin ad eight dollars for every one hun- 
 dred taxable persons contained in the list as completed and delivered, 
 to the collector. 
 
 19. Referees under the Tax Act, shall be paid for their services 
 live dollars a day while so employed, ami assessors : etors are 
 empowered to compel the attendance of witnesses by written sum- 
 muns, and to attcr or investigation 
 in ref estimates of taxes, and such wit- 
 
 3 are entitled to allowed \ 3 for 
 
 attending upon courts of record in the State where they attend. 
 
 Payments to will be m 
 
 clerk of this office, upon au - certified as required by regulations. 
 
 20. When personal goo is < ' Isdistr line I •'■ r ;es, shall be 
 claimed by any p< , party for whose d 
 
 traint is made, thi to file with the o 
 
 making the distraint, an affidavit, stating distinctly the nature an 
 ,tent of his claim : and then the right of property shall be determined 
 as follows ". 
 
 The collector and claimant shall each select a disinterested free- 
 holder of the , who may call in a third in case of disagree- 
 ment. If the claimant shall neglect or refuse to select a freeholder, 
 the Collector shall select two, who shall proceed to decide the claim. 
 Witnesses may be introdui ther party, and the decision in each 
 case shall be final and conclusive. 
 
 The referees and witnesses in such cases shall be paid as before 
 stated, and any witness failing to attend upon the Bummons of re- 
 ferees, in any ject to a penalty of one hundred dollars, 
 with costs, which the Collector is instructed to sue for i ourt 
 of competent jurisdiction. 
 
 21. The Secretary of the Treasury is authorized to dispense with 
 the use of individual lists, bills or statements, whenever he shall 
 deem it expedient to do so. and the Commissioner of ta. thor- 
 ised under his direction to devise the manner and form of making re- 
 turns and estimates. Whenever such new form or plan is dc 
 and adopted with reference to any class of tax returns, special in- 
 structions will be issued to the tax officers, explanatory of the same. 
 
 22. Section 5 of the act amendatory of the assessment act provides 
 that if the Treasurer, Assistant Treasurer, or Depositary* of mi 
 
 of the Confederate States, or any clerk in the otlice of such Tr< 
 rer, Assistant Treasurer or Depositary, or any Collector of Ta 
 shall, prior to the first day of January, 1864, in the course of the lawful 
 business of such officer, have received in payment or on deposit, in 
 I or counterfeit' Treasury notes, and shall estab- 
 lish by proof to tl iction of the Secretary of the Treasury, that 
 the receipt of such forged or counterfeit Treasury notes was not the 
 
result of any want of diligence or care and attention on the part of 
 such officer, but was in good faith a mistake, involving no fault on 
 his part, the Secretary is invested with the power to relieve such offi- 
 cer from liability. The proof contemplated by said section, in case 
 any tax collector has received such counterfeit notes and is unable to 
 trace them to the person from whom they were received, shall be 
 made out in writing, accompanied by the affidavit of the collector, and 
 transmitted to this office through the-State Collector, who is required 
 to give his written opinion as to the merits of the application for relief. 
 23 Producers of sweet potatoes in 1863 may make commutation 
 by payment of the money value thereof, at rates to be fixed by the 
 Commissioners under the impressment act. The commutation will 
 be collected by Post Quartermasters, and not by the Collectors of 
 money tax. 
 
 24. An act approved 13th February, 18G4, provides that when cot- 
 ton or other property subject to taxation if money, shall have been 
 burned or otherwise destroyed by authority of the Government, be- 
 fore the expiration of the time fixed by law for the payment of the tax 
 thereon, the tax-payer may apply to the District Collector, who shall 
 investigate the facts and make report thereof to the State Collector, 
 who may, if satisfied of such destruction by Government authority, 
 remit the said tax. If the tax in any such case shall have been paid 
 in advance, it shall be refunded by the State Collector, and the tax- 
 payer, in every such case, when decided against him, shall have the 
 right of appeal to the Secretary of the Treasury, which appeal shall 
 be transmitted by the State Collector, with his views, to this office. 
 WLen the crop out of which the tax in kind is to be paid, has been 
 taken or destroyed by the enemy, the District Collector may remit the 
 tax in whole or in part, according to the extent of the loss sustained 
 by the tax-payer. The facts in each case shall be reported to the 
 L'i strict Collector, and the remission shall not be valid until approved 
 by him, and in case the loss be sustained prior to assessment, the as- 
 sessor on satisfactory proof thereof, may make deduction therefor in 
 proportion to the loss. 
 
 In practicable districts, the Post Quartermasters holding and con- 
 troling the estimates of taxes in kind, shall be held and considered 
 as the District Collector, upon whom the power is conferred to remit. 
 But in impracticable districts where estimates have been turned over 
 to the District Collector of money taxes, he shall have power to remit. 
 
 25. The daily wages of detailed soldiers and other employees of 
 the Government, which ?r3 exempt from taxation as income, extends 
 only to persons who are employed and paid by the Government, and 
 who do not receive a regular .-alary but only daily wages. 
 
 26. The tenth of tobacco shall be collected by the agents appointed 
 by the Secretary of the Treasury, and all tax assessors shall transfer 
 their esiimates of the tooac^o, due from each person, specifying both 
 quantity and quality to said agents or to sub-ag3nts, taking their re- 
 ceipts therefor, and shall also transmit a copy of these estimates to 
 the chief of the produce loan office at Richmond. The tax assessors 
 
shall also require a statement from each farmer or planter as to the 
 different qualities of tobacco raised by him, and shall assess as 
 due the Confederate States one-tenth of each said qualities, which 
 shall be stated separately in his estimates, and shall be delivered 
 separately by the farmer or planter. 
 
 TAX ON PROPERTY, MONEYS AND CREDITS UNDER ACT OP 17lH OF FEBRU- 
 ARY, 1864, LEVYING ADDITIONAL TAXES. 
 
 27. The District Collector shall as soon as practicable, after being 
 furnished with the necessary forms, send the assessors throughout 
 their respective districts to inquire after and procure returns of all 
 taxable property, moneys, or effects in such districts, and all taxes 
 due by any person, corporation, company or firm therein, and the Fail 
 assessor shall require each tax-payer to make due return on oath of 
 all articles or objects taxed by sections one, two and three of the act 
 of 17th February, 1864, entitled an "Act to levy additional taxes for 
 the common defence and support of the Government," to wit: 
 
 I. Upon the value of property real, personal and mixed, of every 
 kind and description, and not exempted by the act or taxed at a dif- 
 ferent rate, a tax of five per cent, shall be assessed, levied and col- 
 lected. 
 
 II. Upon the value of gold and silver wares and plate, jewels, jewel- 
 ry and watches, a tax of ten per centum shall be assessed, levied and 
 collected. The value- of the above property taxed under section one 
 shall be assessed on the basis of the market value of the same or 
 similar property in the neighborhood whero assessed, in the year 
 i860, except land, slaves, cotton or tobacco purchased since 1st day of 
 January, 1862, when the said land, slaves, cotton and tobacco so pur- 
 chased shall be assessed at the price actually paid for the fame by 
 the owner. 
 
 III. On the value of all shares or interests held in any bank, 
 banking conspany or association, canal, navigation, importing and ex- 
 porting, insurance, manufacturing, telegraph, express, railroad and dry 
 dock companies, and all other joint stock companies of every kind, 
 whether incorporated or not, five per cent, tax shall be assessed, Ieviei 
 and collected. The value of property taxed under section two of said ' 
 act. and enumerated under this head, shall be assessed upon the basis 
 of the market value of such property in the neighborhood where as- 
 sessed, in such currency as may be in general use there in tke pur- 
 chase and sale of such property, at the time of assessment, that is, on 
 the 17th day of February, 1864. 
 
 IV. Upon the amount of all gold and silver coin, gold dust, gold or / 
 silver bullion, whether held by the banks or other corporations, or indi- 
 viduals, five per cent, shall be levied and collected, and upon all money a 
 held abroad, or upon the amount of all bills of exchange drawn there- 
 for on foreign countries, a tax of five* per cent, shall be levied and 
 collected. Such tax upon money abroad to be assessed and collected 
 according to the value thereof at the place where the tax is paid. 
 
 The tax upon gold and silver cein, and gold dust, and gold and 
 
silver bullion, is live per cent of the amount to be paid in kind out on 
 the thing taxed. That is, a tax of five dollars in gold is to be paid on 
 every hundred dollars in gold coin, etc. If the article taxed be money 
 held abroad, or a bill of exchange drawn therefor, it shall be valued 
 and assessed at its value in Confederate currency at the place where 
 the tax is paid. 
 
 Y. Upon the amount of all solvent credit, and of all bank bills and 
 all other paper issued as currency, (except non-interest bearing Con- 
 federate Treasury notes,) and not employed in a registered busi- 
 ness, the income derived from which is taxed, a tax of five per c^jnt. 
 shall be assessed and collected. This tax to be paid in Confederate 
 currency, and the uredits, bank bills, and other papers issued as money, 
 to be assessed at par according to the amount exhibited on their face. 
 
 The taxes on al 1 property,, coin, money, credits, stocks, shares, bul- 
 lion, &c, before mentioned, and laid for the year 1864, shall be as- 
 sessed as on the day of the passage of the act, and be due and collect- 
 ed on the. first day of Juno, 1864, or as soon thereafter as practicable, 
 allowing an extension of ninety days west of the Mississippi river. 
 
 28. The mode and manner of assessing said tax shall be as follows : 
 Instead of receiving the returns on individual lists, as heretofore prac- 
 tise :1, each District Collector will be furnished by the State Collector 
 with three copies of the tax digest in book form, with appropriate 
 headings and columns for all the subjects of taxation, and the equiva- 
 lent of a fourth book in loose sheets; the latter of which will be sent 
 him in advance of the books. Upon the receipt of the sheets, he will 
 immediately place them in the hands of the assessors of his district, 
 who shall proceed to make the assessments, requiring each tax-payer 
 to sign his name to his assessment, having first been sworn according 
 to the form of oath in these instructions prescribed, and the assessor 
 shall certify to each sheet according to the form thereon prescribed. 
 The assessor shall transfer the sheets from time to time, as they be- 
 come filled, to the District Collector, who shall transcribe them into 
 one of the copies of the digest, arranging the names of the tax-payers 
 in alphabetical order ; and after the assessments are completed, and 
 notice given, and time for hearing appeals has expired, according to 
 law, the District Collector shall proceed to collect the taxes on the 
 first day of June, 1864, and shall furnish the Commissioner of Taxes 
 and the State Cel'ector each with a copy of his tax book, transcribed 
 into the other two copies of the digest as furnished him, which copies 
 shall be certified to by the assessor as true and correct. So much of 
 the instructions of 15th of May, lo63, and of all subsequent instruc- 
 tions as are not inconsistent with the existing tax laws, and a3 are 
 not inapplicable to the tax laws of 1863, as amended, are hereby de- 
 clared to be in full force. 
 
 PROPERTY EXEMPTED BY SECTION 5 OF THE ACT. 
 
 29. The following exemptions under the Act of 17th February, 
 1864, laying additional taxes, shall be allowed by the assessors, to wit: 
 
 I, Property of each head of a family to the value of $500 and for 
 
each minor child of the family to the further value of $100, an. I for 
 each son actually engaged in the army or navy, or who has died or 
 been killed in the military or naval service, and who was a inc 
 of the family when he entered the service, to the furthei sum of $500. 
 
 II. Property of the widow of any officer, soldier, sailor or marine, 
 who may have died or been killed in the military or naval service, or 
 where there is no widow, then property of the family, if they are mi- 
 nor children, to the value of (1,000. 
 
 III. Property of every officer, soldier, sailor or marine, acta 
 engaged in the military or naval service, or of such as have bee' 
 abled in such service, to the value of $1,000. 
 
 SO. The foregoing exemptions shall not lie allowed to any person, 
 whose property, exclusive of household furniture, shall be assessed at 
 a value exceeding $1,000. Where property held or owned on the 
 17th day of February, 1864, has been inj a red or destroyed by 
 enemy, or the owner has been temporarily deprived of the use or oc- 
 cupancy thereof, or in case of lands, haa been deprived of the meani 
 of cultivating the same, by reason of the presence or proximity of the 
 enemy, the assessor may reduce the assessment on such property in 
 proportion to the damage sustained by the owner, or if the injury oc- 
 curs after assessment and before the payment on the tnx, the - 
 be reduced in the ^anc ratio by the District Collector, onsatisfac 
 evidence submitted to him by the owner or assessor. The assessor 
 is authorized, in receiving returns of property, money, &c, to ad- 
 ninister oaths to rs, in the following form : 
 
 "You do solemnly swear that you. will render a true and faithful re' 
 turn and s atevient of all the property , articles or objects fot which you 
 are table to taxation, and of which a return is required by law t<* be 
 made at this time, and that you will true answers make to all quest i mi 
 which sha'l be put to you touching your property or effects, or any ex- 
 emption which may be claimed, and also as to any fact in reference 
 thereto, and that you shall speak the truth, the who'e truth and nothing 
 but the truth, vo help you God." 
 
 The assessor, after administering this oath, will th< n interrogate 
 the taxpayer as to his or her return, and as to any other fact or cir- 
 cumstance necessary to be known in arriving at a true return, and 
 after the same shall have been entered on the list or sheet, the tax- 
 payer will be required to sign it, as hereinbefore Btated. If any ex- 
 emption is claimed the first thing to be ascertained by the assessor 
 will l>e whether, exclusive of household furniture, the value of the 
 proper;} of the taxpayer, subject to the tax, according to the basis 
 of valuation laid down in the act, exceeds one thousand dollars, it 
 it doe?, n i exemption oan be allowed. If it does i.ot, the party will 
 be interrogated under oath as to the facts upon which it is claimed, 
 asd if tke facta lie satisfactorily established, the exemption will be 
 allowed. 
 
 31. The question as to whether the valoe of the tithes of 1863 or 
 those of 1SG4 is to be deducted fiom the tax on the value of property 
 for 1864, has so many attendant difficulties that it is deemed best not 
 
/ 
 
TKEASUKY DEPARTMENT, 
 Offiffof Commissioner of Taxet, 
 > Richmond, March 17th, 18G4. 
 
 The Act of CougTearaipproved the 17th of February, 
 1864, entitled an Act m amend the Act for the assess- 
 ment and collection of taxes; having increased the com- 
 pensation of the State Collectors, District Collectors and 
 the Assessors, by enacting, That the "State Collectors 
 shall receive a salary 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 Thousand no 
 more than Five Thousand Dollart.' 1 
 
 That the Compensation of the District Tax Collector 
 shall be five per cent on the first twenty thousand dol- 
 lars collected and paid over, two per cent on the next 
 thirty thousand collected and paid over, one per cent on 
 the next fifty' thousand collected and paid over, and one- 
 tenth of one per cent on all moneys collected and paid 
 over above the sunt of one hundred thousand dollars. 
 And that "there shall be allowed and paid to the seve- 
 ral Assessors eight dollars per day for every day em- 
 ployed in making lists and assessments, the number of 
 days being certified by the District Collector, and ap- 
 proved by the State Collector, and also eight dollars for 
 every one hundred persons contained in the list as com- 
 pleted by such Assessor and delivered to the Collector." 
 
 The regulations, therefore, of t*he Department of July 
 4 20th, 1863, are so far modified that, — 
 
 1st. Each State Collector shall be allowed quarterly, 
 
 from the 17th of February, 1864, inclusive, when said 
 
 Act takes effect, or, where appointed subsequently Ub 
 
 that date, from the date of his official bond, the com- 
 
 1 
 

 missions accruing upon the amount collected and paid 
 over during the quarter, upon filing with the Disbursing 
 Clerk for the office of the Commissioner of Taxes, a 
 statement, in duplicate, of said "amount collected and 
 paid over: Provided, that in no case shall the amount 
 so allowed be more than one-fourth the annual maxi- 
 mum nor less than one-fourth the annual minimum sal- 
 ary authorized by law. 
 
 2d. Each District Collector shall be allowed quar- 
 terly from the 17th February, 1864, inclusive, or, where 
 appointment has been made subsequently to that date, 
 from the date of his official bond, the commissions ac- 
 cruing upon the amount collected and paid over during 
 the quarter upon a statement in duplicate of said 
 amount certified by the State Collector: Provided the 
 amount so allowed for each of the first three quarters 
 shall not exceed five hundred and twenty-five dollars, 
 and that any excess to which they may be entitled shall 
 be allowed in the settlement of the fourth quarter. 
 
 3d. Each Assessor will be paid quarterly from the 
 17th of February, 1864, inclusive, or, when appointed 
 subsequently to that date, from the date of his official 
 oath, upon a statement in duplicate certified by the Dis- 
 trict Collector and approved by the State Collector, 
 setting forth the number of days actually employed in 
 making lists and assessments and the number of persons 
 contained in the list as completed during the quarter. 
 
 REFEREES AND WITNESSES. 
 
 The Act of February 17th, 1864, enacts that the 
 Referees under the Act to lay taxes for the common de- 
 fence and carry on the Government of the Confederate 
 
States, approved April 24th, 1863, shall be paid for 
 their services five dollars per day while so employed, 
 and that the Assessors and Collectors shall have the 
 power to compel the attendance of witnesses by written 
 summons, and to require their testimony m any matter 
 of investigation in reference to the assessments and esti- 
 mates of Taxes, and that such witnesses shall be entitled 
 to the same compensation allowed"itnesse*»Tor attend* 
 ing upon courts of record in the State where they may 
 be required to attend, — 
 
 1st. Keferees who have been employed subsequently 
 to the 17th of February, 1864, will be paid the per 
 diem authorized by this Act, by riling with the Disburs- 
 ing Clerk for the office of the Commissioner of Taxes, 
 a statement, in duplicate, showing the number and dates 
 respectively of the days actually employed, certified by 
 the Assessor, and approved by the State Collector. 
 Provided, that when they may have been employed in 
 more than one case on the same day they shall be allowed 
 but one per diem. 
 
 2d. Witnesses Avill be paid their compensation for at- 
 tendance subsequently to the 17th of February, 1864, 
 upon rendering a statement, in duplicate, certified by 
 the Assessor or Collector by whom they were summoned, 
 and approved by the State Collector, setting forth the 
 number and dates of the days they were in attendance, 
 and the amount they would be entitled to for the same 
 attendance upon a court of record in the State where 
 they were required to attend. 
 
 THOMPSON ALLAN, Comm'r of Taxes. 
 
 Approved: 
 
 C. G. MBMMINGER, Sec "y of the Treasury. 
 
OFFICE OF THE COMMISSIONER OF TAXES, 
 Richmond, Va., March 17th. 1864. 
 
 The attention of the Collectors and Assessors is re- 
 spectfully calico the foregoing regulations and to the 
 following instructions: 
 
 rh order to a settlement of all accounts for salary and 
 fctftnmissio'h^iutlioriSl by the Act' approved May 1st, 
 1863,— ^v 
 
 C 1st. Facilitate" Collector will furnish to me a state- 
 ment, in duplicate, showing the whole amount collected 
 and paid oyer "by him. from the date of his official bond 
 up to the 16th of February, 1864, inclusive. 
 
 2d. Each District Collector will render a statement, 
 in duplicate, certified by the State Collector, setting 
 forth the amount collected and paid over from the date 
 to which he was last paid, or where no payment has 
 been made, from the date of his official bond to the 16th 
 of February, 1864, inclusive. 
 
 3d. Each Assessor will render a statement, in dupli- 
 cate, certified by the District Collector, and approved 
 by the State Collector, showing the number of days ac- 
 tually employed and the number of persons listed by 
 him from the date to which he was last paid, or where 
 no payment has been made, from the date of his official 
 oath to the 16th of February, 1864, inclusive. 
 
 A. L. EDWARDS, Disbursing Clerk. 
 
 Approved: 
 
 THOMPSON ALLAN, Comm'r of Taxes. 
 
' «.. m - ■- ■ 
 
 ADDITIONAL INSTRUCTIONS TO CONFEDERATE TAX 
 OFFICERS. 
 
 • 
 
 OfrFICl (if ( OMMIskionku OF TAXES, 1 
 RMmond, March 23,1804. J 
 
 By section 2, tax act of 17lh February, 1 S>'.4, a tax of live per cent. 
 U levied on all shares in any bank, railroad or other company, and thu-. 
 by the termfi of the law, a tax is laid on the whole; capital. Again, by 
 Motion ;;, a tax is laid upon the whole, assets of the company, including 
 of coarse those in which the'capital has been invested. As it is .deemed 
 scarcely possible that Congress intended such a result, although the act 
 furnishes no means of arriving at a different interpretation, and o« the 
 lax is not payable until let dune, and as Congress will meet agflvin about 
 the 1st of May. the Department ha> determined to submit the matter to 
 that body for solution, and, in the meantime, to require returns to be 
 made in such form as will serve either construction. Therefore, in ad- 
 dition to a return of the shares of the capital stock, according to article 
 S6 of additional instructions of 1st March, 18G4, all sueh companies and 
 corporations will be required in their corporate or aggregate capacity, t<> 
 make another and separate return of all their property, coin, bullion an 1 
 •-fleets of every description, taxed under the act. and if Congress shall 
 decide in their favor, such additional return and assessment will be cat;, 
 -ellcd; otherwise it will remain in force, and the tax will be collected. 
 
 2. To remove any doubt on the subject, District Collectors are in- 
 structed that Treasury notes may be received in payment of taxes on the 
 1st day of April, in th yam., manner as on preceding days. 
 
 Approved : 
 
 THOMPSON ALLAN, 
 Commixtiontr of Taxes. 
 

 .. $ 
 
 > 
 
 
HEG-V : ; ' IPJ REFERENCE TO TITHES, WHERE THE 
 
 n&TldPsS ; T HAVE BEEN RECEIPTED FCR 3Y 
 
 URTERMASTERS, COMMISSARIES OR OTHER PER- 
 * SON;'. FOR THE USE 01 kRMY OF TKE CONFEDE- 
 
 RATE STATES. 
 
 LATE 
 
 
 ( >FFiCE op Com ek of Taj4es, 
 
 Richmond, April 2 .', 18o4. 
 
 1. Ti: cases whore the produce subject to tax in kind, has 
 been taken ami receipted for by any (Quartermaster- or Com- 
 missary serving with troops in the field, the receipt mray be 
 allowed by the Collector in settlement of the money value of 
 the tax in kind. 
 
 2. In eases where such produce of the farmer has been 
 taken and receipted for by any person belonging to the army, 
 not a Quartermaster or Commissary, and proof is made of the 
 facts by the tax pajrer, and such other person or persons as 
 may have knowledge ol' the facs ami the character of the 
 t:Uk -payer and witnesses for truth and integrity established by 
 evidence, if the Collector is satisfied that the produce ha: 
 
 poee ved and used by the Confederate States army, the r< 
 may be in like manner allowed. 
 
 8. In cases where such produce has been taken by the Con- 
 federate Stairs army, and no receipt given upon proof by 
 affidavit ol the producer and such other person or persons as 
 niav know the l'«cts with proof establishing th Ler ol 
 
 the producer and witnesses for truth and integrity, the amount 
 so taken may in like manner be allowed. 
 
 (Signed) THOMPSON ALLAN, 
 
 Co: .'■/'. 
 
V -\*> 
 
 
INSTRUCTIONS IN REFERENCE TO THE ASSESSMENT 
 AND COLLECTION OF THE ADDITIONAL TEN PER 
 CENT. ON PROFITS. * 
 
 1 ' : FICE OF C6m.MISSI.ONER OF T.WF- 
 
 Ric7ifnond, May Oth, 18G4. ) 
 It having been ascertained that an error ||as been corn- 
 mitted in the assessment and collection of the additional ten 
 ; er cent. <m profits, all assessors will asses-' the profit's only 
 made by buying and Belling at any time between the 1st day 
 i f January, 1863, and 'the 1st day o\' January. 1865. The 
 I rofits on which the tax is imposed by 1st and 2d paragraph 
 section 4. of an acl entitled ''an act to levy additional taxes 
 lor the common defence and support of the government," are 
 die profits made by buying and silling between the times 
 lentioned, the copulative' conjunction "and" being used, the 
 buying and selling musl both take place between the 1st (\r>v 
 of January, 1M53, and the 1st day of January, 1865. Sue!) 
 were the instructions issued from this office <>n the 1st March, 
 *G4, and will be found at page 8. of additional instructions, 
 refore the erroneous assessment- made in some districts 
 need not be'collected, and the assessors will refrain frcflto such 
 ssessm< nts. 
 
 II. The ten per cent, additional tax on profits, made by 
 uying and selling between the 1st day of January. 1803. (in- 
 cluding that (fey) and trie 31st of December. 1863, (including 
 that day) will be assessed and collected at once. The profits 
 derived from the same source, between the 1st day of January, 
 1864, and the 31st day of December, 1864, both included, 
 will be : ssessed and collected immediately after the 81st day 
 December, 1864 
 
 J. W. H. UNDERWOOD, 
 Acting Commissioner > f 7' 
 
 w 
 
 l-M 1 "''• 
 (Si, rn | 
 
 Mkvmivqer, 
 '•( '•eta < oj the Treasun . 
 
Supplemental Instructions to Depositaries and Tax 
 Collectors in the Trans-Miss. Department. 
 
 Treasury Agency, Trans-Mi-.*. Df.i't, \ 
 Marshall, July 4, 1864 > 
 
 In compliance with recent information and changes in regulations of tlio 
 Treasury Department, the following' instructions, modifying the 2d, rid. 4th 
 and 5th sections of those issued on the "2-th May, from this Agency, are sub- 
 stituted for them and will be observed in this Department : 
 
 1st. Interest on bonds and interest-bearing notes, whether accruing bi 
 or after the 1st of July. 1*04, is payable at any time after due. in the currency 
 issued and used by the Government al time of payment. 
 
 2d, Four per cent, bonds aud certificates issued unch-r the cnrreii' 
 of February 17, 1864. to be ased in paying taxes, may be assigned by the owner 
 in writing endorsed on or attached to the Certificate, and signed <>r ncknowr- 
 edged before, and certified by a Notary Public or Clerk of a Court, or a '■' 
 istrateor District Collector of taxes or his deputy. If assigned by an ug 
 a power of attorney authorizing the assignment must accompany, to be in like 
 manner signed, acknowledged and certified. The certificate may be in th^ 
 words " executed before me." or ''acknowledged before me." It will suffice if 
 there be an assignment in blank, as to the name of the assignee, which, ni.i \ ' i 
 validly filled with the name of the holuer. 
 
 3d. When any Bond or Certificate is offered in payment of taxc 
 is received, there must be written on, or annexed to it, an assignment to tbe 
 District Collector, expressed «n terms denoting that such assignment is mad:- hi 
 payment of a tax or taxes due from the holder, or which he is legally required 
 to pay or responsible for in whole or in part ; or of parties designated, each of 
 whose taxes are less than $11 0. 
 
 4th. Tax Collectors will receive said Bends and» Certificates (provi 
 interest has been paid on them.) when duly assigned as before directed, in pay- 
 ment of taxes due and payable in the 'years 1863 and until 31st of Decem- 
 ber, 1864 ; but not for taxes payable after that day; consequently no'iii pay- 
 ment of tax on salaries and incomes of li>b4 ; nor on sales and receipts for the 
 quarter ending on Slst December, 186-4. 
 
 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 Collector may, 
 in exchange for the difference, assign other Certificates or Bonds, if lie shall 
 have any on hand, the tax-payer paying any fraction under one hundred 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 :Ust December, 1661. III. Ten, 
 twenty and fifty dollar notes, at two-thirds, until 31st December. 1S64. IV. 
 One hundred dollar notes, net at all. 
 
 6th. When any District Collector shall deliver to a tax-payer as chi 
 any Certificates or Bonds, which have been already assigned to him by tax- 
 payers in payment, he shall regularly Assign the same, in the words following : 
 
 "Assigned in my official capacitv to - , as chaise. 
 
 A. B., Collector- — District." 
 
7th. Ill order that District Collectors ma) supply themselves with certifi- 
 cates for change, they may deposit with any regular depositary, treasury 
 notes of the old issue at the rates before stated, or certificates taken in pay- 
 ment of taxes, and receive from the depositary certificates in suitable denomi- 
 nations of $100 or its multiple, for the amount deposited, which certificates 
 shall purport on their face, to be issued to fehe District Collector in his official 
 capacity, and when so purporting shall be receivable from the Collector named 
 therein, or his legal representative, at their full nominal amount, in payment 
 of his liabilities to the Government as District Collector. 
 
 The regular Depositaries are authorized to issue such certifi.ates to Dis- 
 trict Collectors, bearing the date at which they may be exchanged for notes 
 or other certificates ; but sack Certificates, so issued in exchange, are not to 
 be reported in weekly accounts to the Treasurer. 
 
 District Collectors, making such exchanges with former certificates, will 
 sign a statement on the back of each old certificate, describing the numbers 
 aud amounts in each denomination of the new certificates received by him — 
 and the Depositaries will write the word '' Exchanged" across the face of each 
 old certificate thus received, and transmit it with their next certificate, state- 
 ments to the Auditor, to be filed ami compared by hiin with the new certifi- 
 cate given in exchange when they can be received. 
 
 8th. Four per ceafc. Bonds, aud certificates received for taxes, and re- 
 maining unexchanged will'be reported aud paid over to the State Collector as 
 cash, at the time and in the manner, required for payments of money, return- 
 ing also a descriptive list or schedule of them. 
 
 9th. Regular Depositaries will receive these Bonds, and Certificates from 
 Collectors of the War Tax, as cash, and will send them with descriptive state- 
 ments to the Auditor. When reported upon by the accounting officers, drafts 
 will be seat to the Depositaries to reimburse them for the amount. 
 
 Kith. Until and on the 31st of December, 1864, Treasury Notes of former 
 issues of the denominations of fifty, twenty, ten 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 arc authorized to take in the old notes at the rate presciibed, and 
 to give certificates therefor, redeemable at the office when issued, when the 
 notes of the new issue shall have been received. 
 
 11th. Each Depositary receiving such notes shall cause them to be can- 
 celled, and forwarded us soon as practicable to the Treasurer, and shall report 
 weekly to the Agent of the Treasury, the names of depositors and amounts 
 deposited by each- '1 hey will then be supplied as speedily as funds are 
 received from the Treasury, with a sufficient amount 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. 
 
 12tli. The Depositaries shall distribute the first parcels of the new issue 
 of Tr usury Notes, with which they may be supplied, by paying out to each 
 separate applicant, one hundred dollars of new in exchange for one hundred 
 and fifty dollars of old issues. 
 
 13th. The Depositaries at the following places are authorized to carry into 
 effect the foregoing regulations : 
 
 Texas — Houston, Jefferson, Dallas, Victoria and San Antonio. 
 
 Louisiana — Shreveport, Motiroe and Alexandria. 
 
 Arkansas — Washington and Camden. 
 
 P. W. GRAY, 
 
 Agent of Treasury, Trans-Miss. Department. 
 
Tbbasi m Depabtbbbtt, C. >J. A.,) 
 • Richmond, April "0, 1864. j 
 
 The fi « -e than those promulgated on the 23rd of 
 
 March le.?t, in relation to ihe receipt of four r or cent. bonds and certificates offered in pay- 
 ment for taxes, are hereby substitute i for thetu, as follows : 
 
 1. Bonds or certificates issued in pursuance of the second section of "An act to reu; 
 
 ■ urrenoy, end to authorise a new issue of bonds and notes,*' approved 17th February. 
 1864, wiU (] ■ I shall have Keen paid upon them.) be received without interest 
 
 in payment «.:' taxes ui th< '■ l-t of December, 1864, and not afterwards, 
 
 oueptly, not in payment incomes of the year 1864, nor in payment of 
 
 laxes on ss i ending on the lust day of said year. 
 
 2. When any such Bond or e< - used in payment of any tax or taxes, there mns . 
 before the t ■ n it or upon some paper annexed, an assignment to 
 the Disi itf, shall receive it, expressed in terms denoting thi 
 Mich assignment is made in payment of a tni or taxes doe from the then holder or bolder?, 
 
 • r from sime ] irt - iciation, whereof be is, or they are, . 
 member or n ■ a partnership, linn or iu- 
 ■■•irpora'ed as-oii u'. and abo il he same. When the person or pi . 
 sons t! in assignment to the District -hall, not be the person or persons 
 In wh< d, there must, before the same is rc- 
 
 ■ assignment from the latter unde 
 
 bit • directly, <r throuj imenl oi assignments, the formi 
 
 shall appear to bo as; it shall suffice, if then jtnmei 
 
 blank may I ■»■ validly 
 'tilled with the name or r.s i their transferrin!; 
 
 ■ ' And in i 
 
 ' .In reof, wi ether in full 
 
 • t in I in in due fornB for which "a certifi 
 
 :uiy District Colleo my magistrate, or notary public, or clerk ol . 
 
 court 1 'fori n • - 
 
 'facially, ?' 
 
 shall . ■!.' permitted 19 use the same bond or • 
 
 payment,' except when t! ies -.. II I 
 
 rs. . 
 4. J n all*. 1 ; 
 
 - i" be then District 
 
 y return th« ij» other e< rtificates or bonds, it hi *l ;t)l have 
 
 ■ 
 
 * 
 J. I M 
 
 $1 - at j ar. 
 
 C J notgs, always at par. 
 
 II. f At pur till Jun< . ippi. 
 
 g,. c , At par till September 30, 1 • ppk 
 
 Mississip] '. 
 lh< Missis 
 
 III. C At • mber 31, 1S64, east of the Mississippi. 
 
 At par till June 30, li , >'>4. west cf thi Mississippi. 
 I '.t 5 from July 1, to December ."J, 1864, west of (!.• Mississippi, 
 
 ppi. 
 $100'-. V ; ■ . ■ " ssissippi 
 
 ( After that date, not at all. 
 Oa and after 1st January, 1S65, no ol< 50 cents, $1, and $2 notes will be 
 
 \ able for taxes. 
 • r '. And, it sufficient supply for the pur; 
 
 i-hang'. . tied ti r> i ug article, they may deposit with any pay depot 
 
 of the old or the ne,w issue. t< at the rates specified in the «;i"i.i pri 
 
 .-irn.'h ; or if thej l.iv. hey mny dep sil certificates taken by <heni*an payments, 
 
 and receive from the depositary certificates to the amount so deposited in - imini - 
 
 ;ious, whict shall purport upon their f*ee to be issued to -said District i 
 
 capacity, and when thu»s purporting shall be receivable at all times from ihe Di 
 r named therein, oi hie representatives, at their tull nominal amount, in payn 
 his liabilities to the Government as shell District Collector. The Treasure 
 urer and Pay Depositaries are authorized to i»«i aring the di 
 
 they were exchanged for notes or o.thcr certificates, ^'hen given in exebangi I 
 certificate or certificates, the District Collector shall sign a on the back of ea 
 
 eertifioate, describing the numbers and amounts in each denomination of thi n -ived iu 
 exchange. The depositaries shall writi the word '•exchanged" across tio face of each old 
 certificate thus received, and traflsuiit ii. with • certificate statements, to ti,, 
 
 \uditor t to be* filed and- compared l 
 they can be received. 
 
 6. Certificates so issued ii opt to be repor' - to the 
 
 Treasurer. Whca any Distri. deliver to the tax pa] 
 
 tificates or bonds, which have alreai .i. d Lo, and paid over to him bj ms-, 
 
 II regularly assign thi ami i u...v.- endorsement ol such assign ran 
 
 following: " Assigned in my official ; . a-- change." 
 
 /' 
 THOJM LAN. 
 
REGULATIONS IND UIITIMIL INSTRUCTIONS 
 
 In relation to the assessment and collection of taxes to carry into effect trie 
 oU) 
 
 •JnTn 
 
 amendments of\Jh e tax 'mi's, made by an act to amend the tax laws, ap- 
 proved J a in Mp I^ti I, tmd an act to amend an act for the relief of fax- 
 payers in rerlmn cases. Also an art to raise money to inctease the pay 
 of sold if i<. 
 
 Office ok Commissioner of 3?axes, ) 
 
 Richmond, June 22, 1864. $ 
 
 1. From the tax on the value of property employe'! in ngrieulture, 
 valued on the basis' of I860, shall be deducted the value of the tax in 
 kind (valued according to the schedule of prices fixed by commis- 
 sioners of each State under the impressment act) derived therefrom 
 during the same year, which has been delivered to the Government, 
 (whether delivered during the year or afterwards) including the bacon, 
 deliverable after, and not prior to the assessment of the property 80 
 employed in agriculture. The .collection of the tax on such property 
 is hereby suspended until the value of the tithe delivered can be as- 
 certained, and when so ascertained it shall be the duty of the Post 
 Quartermaster to certify, and of the district collector to deduct from 
 the assessment the value of such tithe. And any balance of tax 
 found due, may be paid by the tax-payer as other taxes are paid 
 which are payable during the year 1864, to wit: 
 
 Four per cent, certificates and four per cent, bonds at par. 
 
 I. — Fifty cent notes always at par. 
 $1 notes always at par. . 
 $2 notes always at par. 
 
 II.— $5's. 
 At par till July 1, 1864, east of the Mississippi ; 
 At par till September 30, 1864, west of the Mississippi ; 
 At two-thirds from July 1, 1864, to December 31, 1864, easf of the 
 
 •Mississippi; 
 At two-thirds from October 1, 1864. to December 31, 1864, west oi 
 
 the Mississippi. 
 
 III._$lO's, $80,'b, and $5o' 3 -_ 
 At two-thirds till December 31, 1864, east of the Mississippi ; 
 At par till June 3d, 1864, west of the Mississippi ; 
 At two-thirds from July 1 to December 31. 1864, west of the Mis-* 
 
 sissippi. 
 
 IV.— 100's— 
 Not at all east of the Mississippi ; 
 At par till June 30, 1864, west of the Mississippi ; 
 After that date, not at all. 
 
2 
 
 On and after 1st of January, 1865, no old currency, except 50 cent,' 
 $1 and $2 notes will be receivable for taxes. ' 
 
 2. When land has been purchased by a refugee, driven from home 
 by the presence or proximity of the enemy, and is held or occupied 
 by such refugee, for his own use, and for his residence, the land shall 
 be assesed according to its market value in I860. But if rented out 
 by such refugee, or resided upon, or used by any o^ier person not a 
 refugee — it shall be assessed at its cost to the owne^k 
 
 3. Paragraph III., of article 27, of "additional instructions," dated 
 March 1, 1864, is suspended and revoked, and the following is sub- 
 stituted in lieu thereof: 
 
 "The Assessor shall assess the tax upon all the property and assets 
 of corporations, associations, and joint stock companies of every de- 
 scription, (whether incorporated or hot) in the same manner, and to 
 the same extent as the property, and assets of individuals. The tax 
 on such property to be assessed against, and to be paid by such cor- 
 poration, associations and joint stock companies. But no bank or 
 banking company shall be liable to be assessed or to pay the tax upon 
 deposits of money to the credit of and subject to the checks of others, 
 or upon its own stock or shares. But this exception does not apply 
 to stock, shares or interest of a corporation, association or joint stock 
 company, owned by any corporation, association, or joint stock com- 
 pany, in another corporation, association or joint stock company." 
 
 4. Paragraph IV., of article 27, is suspended and revoked, and the 
 following substituted in its stead : 
 
 Upon the amount of all gold and silver coin, gold dust, gold or sil- 
 ver bullion, moneys held abroad or bills of exchange drawn therefor, 
 promissary notes, rights, credits and securities, payable in foreign 
 countries, five per cent, shall be assessed, to be paid in specie [gold 
 or silver coin] or in Confederate Treasury notes at their value as 
 compared with specie, and the relative value is fixed as follows : 
 
 Eighteen dollars of Confederate Treasury notes for one dollar in 
 gold, and seventeen dollars in Confederate Treasury notes for one dol- 
 lar in silver coin. This rate to continue for the calender month of 
 June, and collections so to be made until notice of 'alterations of the 
 rate is given. 
 
 5. The income, property and money (other. than Confederate Treas- 
 ury notes) of hospitals, asylums, churches, schools, colleges and other 
 charitable institutions, are exempt from taxation under the provisions 
 of any tax law. 
 
 6. Corn, bacon, wheat, flour and other agricultural products, which 
 were produced in the year 1863, and in the possession of the producer 
 on the 17th day of February, 1864, and necessary for the support of 
 himself and family during the year 1864, and from which taxes in 
 kind have been deducted, delivered or paid, shall not be assessed. The 
 term family includes only the white persons of the family, house ser- 
 vants and family horses. 
 
 7. An additional tax of thirty per cent, shall be assessed and 
 
3 
 
 collected, upoji the amount of all profits made by selling the articles " 
 mentioned in the following sections of law : 
 
 I. On all profits made by buying and selling at any time between 
 the 1st day of January, 1863, and the 1st day of January, 1864, any 
 spirituous liquors, flour, wheat, corn, rice, sugar, molasses or syrup, 
 salt, bacon, pork, hogs, beef or beef cattle, sheep, oats, hay, fodder, 
 raw hides, leathej^ horses, mules, boots, shqes, cotton yarns, wool, 
 woolen, cotton owKnixed cloths, hats, wagons, harness, coal, iron, 
 steel or nails. 
 
 II. On all profits male by buying and selling between the 1st day 
 January, 1863, and the 1st day of January, 1864, money, gold, sil- 
 ver, foreign exchange, stocks, notes, debts, credits, or obligations of 
 any kind, and any merchandise, property or effects of any kind, not enu- 
 merated in the preceding paragraph. * 
 
 The words in italics cover every article, and all property. The 
 thirty per cent, in addition to the ten per cent., will be assessed and 
 collected, immediately after the 1st day of July, 1864, on all profits 
 from all sales of property wf every kind, purchased since the 1st of 
 January, 1863, and sold between the 17th day of February, 1864, and 
 the 1st of July, 1864. 
 
 8. In all cases where a tax is levied on income derived from prop- 
 erty, real, personal or mixed, and an ad valorem tax is laid upon the 
 property producing the income, the ad valorem tax shall be deducted 
 from the income tax. But in no case shall less be paid than the ad 
 valorem tax. This applies only to the taxes of 1S64. 
 
 9 In the assessment of income derived from manufacturing and 
 mining, there shall be deducted from the gross income or profit the 
 necessary annual repairs, not exceeding ten per cfent. on the amount 
 of income derived therefrom. And in a'ddition to the deductions now 
 allowed by law, in the assessment of incomes made since June ifm , 
 
 1864, derived from any source, the following shall be made : 
 
 The Confederate taxes actually paid by the owner, on sales made 
 by him, and the commissions actually 'paid by the consignor or ship- 
 per for selling. And in the production or manufacture of pig metal 
 or other iron, the cost actually paid for fuel- shall be deducted. 
 
 10. Citizens of any one of the Confederate States, temporarily 
 residing in another State, shall be assessed in the State or district in • 
 which he so temporarily resides. And all who have not heretofore 
 made returns of their taxable property to the District Assessor where 
 they may reside, are required, within thirty days from the iljlth. of 
 June, 1864, to make such returns ; and in case of failure or refusal, 
 shall be indicted by the assessor, and be liable to all the pains and 
 penalties imposed by law in such cases. A^ ..*. 
 
 / Persons in the public service residing temporarily away from tlieir^JJ 
 /homes, may return and pay their taxes either at their permanent °*W^^ 
 I temporary place of residence, except as to lands and negroes, whicl^ * 
 A shall, in all cases, be returned at the place where situated. 
 
 11. Upon all the subjects of taxation, under existing tax laws>- 
 
there shall be collected a tax equal to one-fifth of the amount of the 
 whole of the present tax for the year 1864, including the value of 
 property employed in agriculture ; which tax is payable only in Con- 
 federate treasury notes of. the new issue, and shall be collected at the 
 same time as the other taxes on the same subjects, under the laws 
 now in fore:. 
 
 This tax is an addition of one-fifth of the amount of all taxes , and 
 must bo collected and Kept separate, to be appliedBfco the paymeut of 
 the increased compensation of soldiers. 
 
 In order to execute this clause, the assessors will forthwith add one- 
 fifth to every assessment, and it will be collected with the other taxes. 
 
 12. Whenever slaves shall have been assessed, but between the 
 time of assessment and the time fixed by law for the payment of the 
 tax thereon such slaves shall \m lost to the owner by the act of the 
 enemy, the tax may be remitted by the collector of the district ; but 
 the facts in each case shall be reported to the State Collector, and the 
 remission shall not be valid until approved by him. 
 
 J. W. H. UNDERWOOD, 
 Acting Commissioner of T<uw. 
 Approve ] : , 
 
 C . G . M em m i n o v. r , Secretary of 2 'reasury . 
 
 
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