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TREASURY D4PARTtoST,lc/^^;; A., 
 
 B^hmond, March 23, 1864. 
 
 The following regulations are est»l)ji$hed;vu ;i:elivtiorn to the 
 receipt of Four per cent. Bonds ancJ^'e^jJaficate^offered in 
 payment for Taxes : 
 
 1.' The four per cent, bonds and certificates is.sue*! under 
 the act of February 17th, 1864, will be received in [)ayinent 
 of taxes until the Blst December, -1864, inclusive. When 
 offered in payment, they must be duly assigned. The cer- 
 tificate of the Tax Collector, or Dei)Uty Tax Collector, or 
 • of any Magistrate, in tlie words "Executed before me," 
 and signed officially, shall be sufficient authentication. 
 Hut if there are previous assignments, the Tax ('oUoctor 
 shall see that they are properly authenticated. 
 
 2. When the bond or certificate offered in payuifut i^s 
 greater in aujount than the- tax to be paid, the Collector 
 may return the difference by assigning other certificates 
 (,r bonds, if be shall have any such on hand, the tax-payer 
 paying any fraction under one hntulred dollars in tifb new 
 currency, or in notes of the old issue under one hundn-d 
 dollars, at sixty-six and two-thirds cents to the dollar. 
 Notes under the denomination of five dollars may, at all 
 times be received as new currency ; and until :]Oth June, 
 inclusive, east of the Mussissippi, and the 30th September, 
 west of the Mississippi, five dollar notes may also be re- 
 ceived in payment in the .same manner as^new currency. 
 
 3. In order to snpj)ly the Collectors with certificates for 
 the purpose mentioned in Art. 2, they may deposite with 
 the Depositary, notes received by them after tiie first of 
 April, at sixty-six and two-thirds cents to the dollar, or 
 notes of the new issue : or if they have not the notes, they 
 may depesit a sufficient amount of certificates taken by 
 
thoni in payments, iind recijive from the Depositary certi- 
 ticates to the ftmoiints so deposited, in suitable dcffoni'- 
 iiations. 
 
 Tiic Treasurer, Assistant Treasurers, and Depositaries, 
 are autliorized to issue such certificates, bearing the date ar 
 vliicli their issue in exchange is made. When given i)i 
 xchange for a former certificate, the collector shall sign a 
 ^rateraenl on the back of the old certificate, describing tl" 
 numbers and amount in each denomination of those re- 
 ceived in excliange. The Depositaries sliall write the word 
 'exchanged" across the face of tlie old certificate, and 
 transmit it with their next certificate statements, to tin- 
 First Auditi>r, to be filed and compared by liim witli tin 
 ui'W certificates when they shall be received. Certificate-; 
 •'O issued in exchange are not to be reported in weekly ac- 
 '•onnts current to the Treasurer, 
 
 i. In cases where the tax of several tax-payers is less 
 ilian one hundred dollars, several may unite in payment of 
 tlieir taxes, with one bond or certificate ; in no other case, 
 shall different tax-payers be aHowed to use the same bond 
 ■r certificate in })ayment. 
 
 ('. G. MEMMINGER, 
 Sco'ciary of Treasurn 
 
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