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 Duke University Libraries 
 
 Regulations and 
 Conf Pam #781 
 
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 In relatio'n to the assessmenf m 
 amendments of the tax lams, 
 proved June Id, 1864, and'f 
 payers in certain rases. At 
 of soldinj. 
 
 collection of taxes to carry into effect the 
 lade by an act to amend the tax Imfis, ap- 
 ad to amend an act for the relief of tax- 
 act to raise money to increase the pay 
 
 S XII 
 
 valued on the basis of I86^>, 
 kind (Valued according to r1 
 sioners of each State under 
 during the same year, which 
 
 liVSMIITIO^'S 
 
 (^'ICE OF CoMM[8SIONER 0|P' TaXES, ) 
 
 Richmond, June 22,' 1864. \ 
 
 I. From the tax on the va j of< property employed in agriculture, 
 
 fall be deducted the value of the tax in 
 schedule of prices fixed by comrais- 
 e impressment act) derived therefrom 
 IS been delivered to the Government, 
 (whether delivered during thcear or afterwards) including the bacon, 
 deliverable after, and not pr' to the assessment of the property so 
 employed in agriculture. T collection of the tax on such property 
 IB hereby suspended until thdalue of the tithe delivered can be as- 
 certained, and when so ascdained it shall be the duty of the Post,/ 
 Quartermaster to certify, an)f the district collector to deduct from 
 the assessment the value such tithe. And any balance of tax 
 found due, may be paid bjthe tax-payer as other taxes are paid 
 which are payable during thcear 1864^0 wit: 
 
 Four per cent, certificatesid four per cent, bonds at par. 
 
 I. — Fifty cent notes alwa;at par. 
 $1 notes always at par. 
 $2 notes always at par. 
 
 II.— $5's. 
 At par till July 1, 1864, eaif the Mississippi ; 
 At par till September 3U, 18, west of the Missij^sippi ; 
 At two-thirds from July 1, i4, to December 31, 1864, east of the 
 
 Mississippi; 
 At two-thirds from October 
 
 the Mississippi. 
 
 III.— SUVa, $2ir8, and$^ 
 At two-thirds till December 
 At par till June si), 1864, w 
 
 1864, to December 31, 1864, west of 
 
 1864, east of the Mississippi , 
 of the Mississippi"; 
 At two- thirds from . July 1 tpeceraber 31, 1864, west of the Mis- 
 sissippi. 
 IV.— lOO's- 
 Not at all east of the Missisi )i ; 
 At par till June 30, 1864, w[ 
 After that date, not at all. 
 
 of the Mississippi 
 
/Un and after 1st of January, I860, n<pld currency, except 50 cent, 
 
 f 1 and $2 notes will be receivable for ikes. 
 
 2. When land has been purchased b ^ refugee, driven from borae 
 by the prc?enc8 or proximity of the enmy, and is held or occupied 
 by such refugee, for his own ui=e. and n- his residence, the land ^-hall 
 be assescd according to its market valo in I8G1'. ]^,ut if rented out 
 by Kiich rejugee, or resided upon, or U3d by any other person not a 
 refugee — it shall be assessed at its ccEto the owner. 
 
 3. Paragraph 111., of article 27, of -idditional instruction^," dated 
 March 1, ISGl, is suspended and revoid, and the following is sub- 
 stituted in ]|heu thereof : 
 
 "The Ass'eTsor shall assess the tax viJn all the-property aniassets 
 of corporations, associations, and join^tock companies of every de- 
 -criptioQ, (whether incorporated or no in the i^amo manner, ,and to 
 the same extent as the prqpert}' and asets of individuals. The tax 
 on such \iroperty to be assessed agains and to be paid by such cor- 
 poration, associations and joint stock;ompanie8. But no b;w)k or 
 banlvin"- company shall be liable to be^aesscd or to pay the tax upon 
 deposits of money to the credit of andubject to the checks of others, 
 or upon its own stock or sharea. Buthis exception does not apply 
 to stock, shares or interest of a corpotion, association or joint stock 
 compupy, owned by any corporation, tiociation, or joint stock com- 
 pany, in another corporation, assoclatii or joint stock company." 
 
 4. Paragraph IV., of article 27, is spended and revoked, and the 
 following siibstitutiid in its stead: 
 
 Upon the amount of all gold and silr coin, gold dust, gold or sil- 
 ver bullion,. moneys hold abroad or billof exchange drawn therefor, 
 prornis.sary notes, rights, cr^its and curities, payable in foreign 
 countries, five pci' cent, shal^oe assess, to be paid in specie [gold 
 or silver coin] or in Confederate Treury notes at their Value as 
 compared with specie, and the relativealue is.fi^ed as follows : 
 
 Eighteen dollars of Confederate Tr^mry notes for one dollar in 
 "old, and Seventeen dollars in Confedtte Treasury notes for one dol- 
 lar in silver coin. This rate to contie for the calender month of 
 June, and collectioq.s so to be made uil notice of alterations of the 
 rate is given.,, , y, 
 
 0. The income, property and raone;other than Confederate Treas- 
 ury notes) of hospitals, asylums, chuies, scliQols, colleges and other 
 charitable institutiohs, are exempt fro taxation under the provisions 
 of any tax law. 
 
 6. Corn, bacon, wheat, Hour and otr agricultural products, which 
 wete produced in the year l>i63, and the possession of the producer 
 on the 17th day of February, 18,64, d necessary for the supjiort of 
 himself and tamily during the year 14, and from which taxes in 
 kind have been deducted, delivered onid, shall not be assessed. The 
 termofauiily includes only the white p?ons of the family, house ser- 
 vants ailul^ family horses. 
 
 7. An aii4jt,ional tax of thirty p cent, shall be assessed and 
 
collected, upon 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, 18G3, an4»the 1st day of January, 1864, any 
 spirituous liquors, flour, wheat, c(wn, rice, sugar, molasses or syrup, 
 salt, bacon, pork, hogs, beef or beef cattle, sheep, oats, hay, fodder, 
 raw hides, leather, horses, mules, boots, shoes, cotton yarns, wool, . 
 woolen, cotton ■ or mixed 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, mgiJty, gold, sil- 
 ver, foreign exchange, shocks, n6\es, debts, credits, or obligations of 
 any kind, and any ■gierchandise. 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 
 fj.'om all sales of property ui every kind, purchased since the 1st of 
 January, 1863, and sold between the 17th day of February, 186 i, and 
 the 1st of iuly, 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 sKall less be paid than the ad 
 valorem tax. This applies. only to the taxes of 1864. 
 
 9 In the assessment of income derived from manufacturing au.d 
 mining, there shall be deducted' from the gross income or profit the 
 necessary annual repairs, Hot exceeding ^cn per cent, on the amount 
 ^f income derived therefrom. "And in n'ldition to the deductions now 
 allowed by law, in the assessment, of incomes made since June li'. 
 1864,, derived from any.GOurce, the following shall be made :• 
 
 The Confederate taxes actualfy paid by the owner, on sales made 
 by him, and the couimis^ons actually paid by the consigpor or ship- - 
 per for selling. And in the production^or manufacture of pig metil 
 or other iron, the cost actually paid for fuel shall be deducted. 
 
 10. Citizens of any one of the Confederate States, jtemporaiily 
 residing in another State, shall be assessed in the State or district in 
 which he so temporarily resides. . And all who h'^ -^^^ ""^ heretofore 
 made returns of their taxable property to the Disi. -sor where 
 they may reside, are required, within thirty days Uom the 1 nth of 
 Jitnc, 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. 
 
 Persons in the public service residing temporarily away from the.r 
 homes, may return and pay their taxes either at their permanenV'^r 
 temporary place of residence, except as to laAids and negroes, *hich 
 shall, in all cases, be returned at the plice where situated. 
 
 11. Upon all the subjects of taxation, under existing tax laws. 
 
there shall be collected a tax equaFii^j^ one-fifth of the amount of the 
 whole of the present tax for the yegtr^ 1864, including the value of 
 property employed in agriculture ; '^jiich tax is payable only in Con- 
 federate treasury notes of the new ft.^ue, and shall be collected at the 
 same time as t^e other taxes on t)y /ame subjects,, under the laws 
 now in force. 
 
 This tax is an addition of one-fifth of the amount of all taxes, and 
 must be collected and bept .separate, to be applied to the payment of 
 the increased compensation of aoldierfc. 
 
 In order to execute this clause, the assessors will forthwith add one- 
 fifth to every assessment, and it will he collected with the other taxes. 
 
 12. Whenever slaves shall ha\e."yv.en Tissessed, but between the 
 time of assessment and the time fixed by law for t^ie payment of the 
 tax thereon such slaves shall be 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, . 
 dieting Commissioner of Tu^cs. 
 Approved : 
 
 C. G. MrMMiNGiiR, Secretary of Treasury. 
 
Hollinger Corp. 
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