:*immmmm INSTRUCTIONS TO ASSESSORS OF TAX IN KIND. 1864. INSTRUCTIONS. ASSISTANT Q. M. GENERAL'S OFFICE. Richmond, Va., March 29, 18G4. 1. The controlling quartermaster for each State may appoint one u^'sossor for •each practicable tax district, following, as nearly a* may be convenient, the State sub-divisions of tax districts. 2. Each district assessor must be detailed for such duty, or a person over fifty years of age, or one hcMing authenticated evidence of non-liability to military duty. In all cases he must be a n.'sident of the district. 3. Each assessor, before entering upon the duties of his office; shall take and subscribe, before some competent official, the following oath or affirmation : "I, A B, do 8weav (or affirm, as the case may be) that I will support the constitution of the Confederate States of America, and that I will, to the beet of my knowledge, skill and judgment, diligently and faithfully execute the office and duties of asses- sor for (naming the district), without favor or partiality, ijnd that I will do equal right and justice in every ca?e in "whicb I shall act as as"cs:?cr. So help me God." And a certificate of such oath or affirmation shall be delivered to the post quartermaster of the district within which s^uch assestior shall be ap- pointed, and shall bo filed and prcrcrvcd by Liin. 4. Assessors will receive instructions from the post quanermaeter of the con- gressional district witliin which they arc assigned, p,nd advise with him in all cases of doubt or difficulty. Thej' will also be furnislied with the necessary blanks by him. 5. The porapensation of assessors will be the same as is allowed to agents of the department who are receiving taxes in kind. 6. Taxes in kind tnn imposed on the following articles: Wheat, Coru (whon more than two hui)<]red bushels ave protlticciJ, .short com is tuxpcl with other corn), Oats, Rye, Buckwheat, IJice, Irish potatoes, Cured hiiy, Curetl fodder (when the coru from which it i.s made is taxed), Sngar, Molasses made of cane (when more than thirty gallons are mtule), Molasses made of sorghniu (when more than thirty gallons are made). Cotton (when more th:iu liftmen pounds of jrinned cotton for each meiuhtr of th'' family are produced). Wool (when more than ten pounds arc produced), Tobacco, Peas (wiicn more than tweuly bushels are produced), Cc-ans (when more than twenty bushels are produced), Ground pens. Bacon (wlien over tAvo hundred and fifty pounds of net poik are produced). Btlit the following persons shall be exempt from the payment of the tai in kind : T. £ach head of a family not worth more than five hunflrod dollars. II. Each head of a favnily with minor children, not worth more than five hun- dred dollars for himself, and one hundred dollars for each minor living with him, and five hnndred dollars in addition thereto for each minor son he has livingor may have lost or had disabled in the military or naval service. • III. Each officer, soldier or seaman in the army or navy, or who has been dis- charged therefrom for wonnds, and is not worth more than one thousand dollars. IV. Each widow of any officer, soldier or seaman who has died in the military or naval service, the widow not worth more than one thousand dollars. 7. As. soon a» any of the above named crops shall be made ready for market,, each producer not exempted as aforesaid shall make return to the assessor of his district of the entire quantity of each of these articles produced by him during the year, whether gathered or not. Thereupon the one-tenth part of each of said articles shall be set apart for the nse of the Confederate •States; and the assessor Bhnll ascertain the quantity of each article so set apart, its quality, and the vaJue thereof in confederate currency. This estjniate shall be made in triplicate, and signed by both assessor and producer, and one copy. shall be retained by the prdducor. 8. In case the assessor and tax payer shall disagree, each of them shall select a disinterested freeholder from the vicinage. If the tax payer neglects (jr refuses to select, then the aseessor shall select two : and in case of difference of opinion between the two, they may call in a third to settle the matter iu dispute. The freeholders thus selected shall first be sworn by the assessor or any lawful magis- trate faithfully to discharge their duties, and shall then proceed to ascertain the amount of the crop, either by actual weight or measurement, or by conij)uting the contents of the rooms or houses in which they are held, when a correct computation is practicable by such a method. They shall then ascertain what quantity may have been previously sold or consumed by the producer, whether gathered or not, . and shall thereupon estimate the quantity and quality of the whole, and shall set apart one-tenth thereof as {he portion to which the government is entitled. The particulars of the said tenth shall be set forth and valued in a w'ritten esti- mate to be signed by the freeholders, and two copies thereof shall be delivered to the assessor, and one to the producer. (See Form No. 9.) 9. When the tax payer refuses to return his produce or to select a referee, and the assessor cannot find persons willing to act as referees, he will enter the pre- mises, and niakc the estimate and valuation himself, certifying the facts on the estin:ate. 10. From all estimates, snch portion of said crops shall be excepted aa may be necessary to raise and fatten the hogs for pork of the producer. Short corn will be first excepted for this purpose. 11. In ascertaining the value of the tenth set apart for the nse of the Confede- rate States, whether under the 7th or 8th instruction above, such valuation shall be made at the rates established by the state commissioners, under the impressment ■act, or where this cannot be done, at the rate? then being paid by the Confederate States government, or its agents, in the neighborhood where such valuation w made, or else at market value. 12. When the estimate includes molasses, an allowance shall be made the* producer lor the cost of the barrels c^nttaining the tithe, thus : The assessor shall enter on tlic estimfvte in the column of deductions, such quantity as will equal the value of the barrels containing tlw tithe, which will be deducted from the same be- fore it is entered in the column of the tenth. 13. Any crop may be aRFossed when ready for niarlu4: but in genersil, woo!, wheat, oats, rye and cured hay becoming ready for market at about one timi', wiH be fiSsessKid together; so also with corn, buckwheat, rice, Irish potatoes, curod fodder, sugar, molasses, peas and beans, ground pefis and "cotton. Bacon and tobacco will be assessed separately. (See Assessor's Forms, "Tsos. 1, 2, 3, 4.) 14. Shucks, straw and top fodder are not taAod. When the producer usually cuts down hfs corn, he must pull a tenth of tlic blade fodder, or have an equivalent in value of hay, or some other taxable inoduet a-^essi d. Oats may be asx's.Jcd iu eheaf, or shelled. 15. Afty value only. He will take the receipt of the collector, and return the same to the controlling quartermaster of the State, as prescribed in cases wlrcre such estimates are returned to the district post quartermasters. This receipt will be forwarded hy the controlling quartermaster to the State collector. 22. Where more than the excepted quantity of any one article, or where more than twenty bushels of peas and beans together are produced, the whole of such crops are tithed. For instance — should the producer's crop of corn amount to three hundred bushels, and one hundred and* twenly;five. bushels be necessary to raise and fatten his hogs, he will be taxed upon one hundred and seventy-five bushels; and should his crop 'of peas and beans be fifteen bushels of each, his tithe will be three buishels. 23. Five bushels of corn (or its equivalent in other products) per hundred pounds of net pork will be allowed for raising and fattening hogs- The tax payer mast specify the crop to be used for this piiri)Ose, and chran the deduction at the. time the estimate is made. For stock liogs, or hogs to be sold on the hoof, no de- dnetiou will be made. 24. Should the estimate of any crop of any producer be omitted to be made and returned within the time prescribed l)y paragraph 18 of these, instructions, such estimate will be made whenever such omission is discovered, and returned with the next prescribed return of estimates. 25. The day of the month and year on which the estimate was made, will ap- pear on every estimate and upon the receipts given therefor by the district post quartermaster. The life of the estimate, as payable in kind, depending upon this, ^e attention of asc^essoi's and post quartermasters is specially called to the subject. 26. In all cases where the crop out of which the tax in kind is to be paid has In^on taken or destroyed by the ouemj% and in case the loss has been sustained prior to assessment, the assessor, on satisfactory proof thereof, majpmake deduc- tion therefor in proportion to the lo.^-s. 27. Assessors of the tax in kind, will not act as assessors of the money tax. ■ 28. Assessors will advise producer?; tliat the regular tax agents, connnissariea aud quartermasters, and such other officers as may have special authority from the ofiice of general charge, are the only persons whoae receipts for tax in kind are valid ; and where the tithe is impressed, that the receipt of the impressing officer must eliow his rank, company and regiment, unci must explicitly state that the im- pressed property is tax in kind ; otherwise, it \\\\\ not be so regarded. 29. The following table shows the weight per bushel, according to the govern- ment standard, of the seve.ral. products named: Wheat, per bushel, Oats, . Ryo, . Irish potatoes, Corn, Rice (rough); " (cleaned). Peas, Beans, Ground peas. Buckwheat, Approved : Approved : A. R. LAWTON, Q. M. Gen. JAMES A. SEDDON, Sec. of War. 60 pounds. 3^^ 56 60 56 44 60 GO 60 28 52 LARK IN SMITH, Asst. q. M. Gen, Form No. 1, — Estimate No. -Tax in Kind. Eslimale and Assessment of Agricultural Product's whtch are taxed in kind, agreed upon by the Assessor and Tax Paj/er, and the value of the portion thereof to ivhich the Government is .entitled, in accordance with the provisions of an Act to lay Taxes for the' Common Defence and carry on the Government of the Con- federate States, and an Act to amend said Act, approved \7lk February 18<)4. Said Eslimale and Assessment to be returned to the District (Quartermaster on or before the 1st day of Scplember of each year. AGRICULTURAL PRODUCTS. Quantity o\ (lro83 Crop. Quality. Tithe. Value of Tithe. "Wheat, Oiits, - . - K}e, Cured hay, - - . Wool, ' Tota valup, # I, of the of -, and State of • -, dp swear that the iabov<> is a truo aCatement and estimate of all the agricultural products above named; produced by nje during the year 186 , which are taxable by the provisions of the above stated acts, in- cluding- what may have been sold or consu'ued by me, to the best of my knowledge and belief. A B, Tax Payer. 8\vorn to and subscribed before me, the day of 186 ; and I further certify that the above estimate and as-se.s.sment has been agreed upon by said and myself, sa a correct and true statement of ihe amount of his crops, and that the value of the portion lo which the government is entitled is correctly stated. C D, Assessor Tax District, ^tatc of . Ktceived at Depot Xo. , Congressional Di.strict, State of , of — ; , • bushi-ls pounds of vvlicat, bushels pounds of oats, bushola pound!? rye, pounds cured Lay, pounds • • ounces of wool. of the above estimate. di^i) of 183 E F, Agent. Special Exemptions. 1. Each head of a family, not worth more than five hundred dollars. 2. Each head of a family, with uiinor children, not wortli more than five hundred d.illars for himself J'.nd one hundred dollars for each minor living with him, and five hundred dol- lars in addition thereto for each minor sun he has living, or may have lost or had disabled in the military or .naval service. 3. Each officer, soldier or seaman, in the army or navy, or who has been dischai'ged tberi'from for wounds, and is not worth more than one thousand dollars. 4. ICach widow of any officer, soldier or seaman who has died in the military or naval service, tht^ widow not worth more tlian one thousand dollars: provided the farmer or planti-r shall not pay a tax in kind upon corn when he does not produce more than tw(j huu'hed bushels, or upon Irish potatoes when he does not produce more than fifty bu.shels, or ui>()n peas and beans when not more than twenty bu.shels are produced: and the forage derived from the corn plant shall also be exempt in all case.s where the corn is not taxed in kind: neither shall any farmer or planter who does not produce more than fifteen pounds ginned cotton for each member of his family, or ten pounds of wool, be subject to the tax in kind. 5. Such portion of said crops as may be necessary to raise and fatten the bogs of such farmer, planter or grazier for pork. Form No. 2. — Estimate No. -Tax in Kind. Estimate and Assessment of Agricultural Products wimh are taxed in kindi-. agreed upon by the Assessor and Tax Payer, and the value of the portion thereof^ to which the Government is entitled, in accordance wi/h the provisions of the Act^ of Congress to lay Tastes for the Common Defence and carry on the Government of the Confederate Stales, and an Act to /imcnd said Act, approved February 17, 1864. Said Estimate and Assessment to be returned to the District Quar- termaster on or before the first day of January of each year. 1 c a N AGRICULTURAL PRODUCTS. o 3 ■a Value of Tithe, " Corn, .... 1 Coru (short), Buckwheat, Eice (roue:h). Irish potatoes, ... Cured fodder. Sugar, - . - . Molasses (of cane). Molasses (of sorghum). Cotton, .... Peas, .... Beans, .... Ground peas, . $ T otal value I, of the of -, and State of -, do swear that the above is a true statement and estimate of all (ho agricultural products above named, produced by nie da- ring the year 186 , which are taxable by the provisions of the above stated acts, including what may have been sold or consumed by me, to the best of my knowledge and belief; and that during the hog fattening season of the year 186 I expect and intend, and am prepared to raise and fatten for pork, and not to be sold on the hoof, hogs, and that to raise and fatten theui will be necessary. I therefore claim that such portion of my cropo be excepted I'rom the estimate of my produce subject to tax in kind. A B, Tax Payer, Sworn to and subscribed before me, the day of — 186 ; and I further certify that the above estimate and assessment has been agreed upon by said and myself, aa a correct and true statement of ihe amount of hiij crops, and that the value of the portion to which the government is entitbd is correctly stated. C D, Assessor. Received at Depot No. , Congressional District, State of , busheio poitntl.s corn, bu.shtis pounds sliort corn, bushels ponndo buckwheat , bushels pounds rice, bushels pounds Irish polatoee, - bushels pounds sug-'ir, gallons aiolusses (cane), gallons moliis.ses (soi^huni), pounds cotton, bushels pounds peae, bushels pounds beans, bushels punnds ground peas, pounds cured fodder. of tiie abovi- e^'timate. ituy of E F, Agent 186 2 * Special Exemptions. 1. Each head of a family, not worth more than &vq hundred dollars. 2. Each head of a family, with minor children, not worth more than five hundred dollars for himself and one hundred dollars for each minor living with him, and five hundred dollars lin addition thereto for each minor son he has living, or may have lost or had disabled in the military or naval service. 3. Each ofiicer, soldier or seaman in the army or navy, or who hsia been discharged ftierefrom for wounds, and is not worth more than one thousand dollars. 4. Each widow of any officer, soldier or seaman who has died in the military or naval service, the widow not worth more than one thousand dollars: provided the farmer or planter shall not pay tax in kind upon corn when he does not produce more than two hun- dred bushels, or upon Irish potatoes when he does not produce more than fifty bushels, or upon peas and beans when not more than twenty bushels are produced; and the forage derived from the corn plant shall also be exempt in all cases where the corn is not taxed in kind : neither shall any farmer or planter who does not produce more than fifteen pounds of ginned cotton for each member of his family, or ten pounds of wool, be subject to said tax in kind. 5. Such portion of said crops as may be necessary to raise and fatten the hogs of such farmer, planter or grazier for pork. 11 Form No. 3. — Estimate No. -Tax in Kind. Estimate and Assessment of Bacon, agreed upon by the Assessor and the .7'ax Payer, and the value of the portion thereof to which the Government is entitled, in accordance u'ith the provisions of the Act of Congress to lay Taxes for t/ie common defence and carry on the Government of the Confederate Slates, and of the Act to amend the same, approved 17th February 1864. This Estimate to be made after and as of 1st March of each year. NAME OF TRODUCER. Qnantify of Pork. Oiie-tenih. Quantity of Bacon due, 60 lbs. for each 100 lbs. Pork. Value. To tal value, $ 1 I, of tlie of -, and State of -, do swear tliat the above is a trne statement and estimate of all the pork produced by bogs slaughtered by me within the yent ending on the 1st March 186 , to the best of my knowledge and belief. A B, Tax Pajcr. Sworn to and subscribed before me on the day of 186 ; and I further certify that the above estimate and assessment has been agreed upon by said and myself, as a correct and tnie statement of the amount of pork produced by him, and of the amount and value of the bacon to which the government is entitled. , C D, Assesso'r. Received at Depot No. , Congressional District, State of • of , in of the above estimate. liny of 186 . ponndn E F, Age%l Special Exception. "No farmer, planter or grazier, or other person, who shall not slaughter more than two hundred and fifty pounds of net pork during any year, shall be subject to the bacon tithe". ii Form No. 4. — Estimate No. -Tax in Kind. Estimate and Assessment of Tobacco agreed upon by the Assessor and Tax Payer, and the value of the portion thereof to which the Governrnent is en- titled, in accordance with the provisions of the Act of Congress to lay Taxes for the Common Defence and carry on the Government of the Confederate States, and the Act to amend the same, approved 17th February 18G4. This Estimate to be returned to the Agent of the Treasury for the collection of . 2'obacco, on or before the 1st day of June of each year. Quantity pro- duced. Tithe. Sound. Unsound. KaME or PRODUrKR. •a a o □ o a m Lbs. Hi s o o i5 CIJ 3 c o S Value of Tithe. ^ Lbs Lbs. Lbs. Lbs. Lbs. Lbs Lbs Lbs Lbs. Lbs, Lbs. T otal 1 i^alne % of the of -, aud State of -, do swcftr that the above is a true statement and estimate of all the tobacco produced by me withiu the year ending on 1st a Q Bus. Lbs. Bus Lhs. Bus. Lbs. Lbs. Lbs. Ozs. Dola. Ct». T otal valuf $ I certify on honor that the above Abstract is correct. A B, Assessor Tor District, State of Received at trict, State of - -, this day of 1H6 , of -, Assessor Tax Di^ the e.stimates of ta.K in kind, as stated in the above Ab.-ihact. A B, Captain and Post Q. M. Congrcssionnl District, State of 14 <3 bo s ~ '-0 '^ =o "^ a ■>-- O* o a ■3 > 5 •c a ,0 C 9 •J «» a a a a, n a ■3 a B ■3 a J •^ H a pa a o o O o X I ac * 5 o: © fl £l a 5 a OB o 1 3= 1 >-3 1 *r3 ^ «i2 5 X 1-1 o ij a pq 1 0/ to 5 ■Si <5| B o-S iJ a B d o O s PQ M U s o P. [>. o u - JO ON W ft 1 : 8 I : u Form No. 7. — Tax in Kind. Abstract of Estimates of Bacon due as Tax in Kind, returned in the month ending on the day of 186 , to , Captain and Post Quartermaster Congressional District, in the State of , ly , Assessor Tax District. V a DO » NAME OF PRODUCER. o o 1 a O Quantity of bacon duu (60 IbH. of bacon for every 100 lbs. pork). Vulnc. a Pounds. Pounds. Ponnda. DoUarg. CentB. - Total value, $ I certify that the above Abstract ia correct. A B, Assessor Tax District, State of — Keceived at -, this day of 186 , of -, Assessor Tai District, State of — — , the estimates of tax in kind , as stated in the above Abstract. C D, Capt. and Post Q. M. Congressional District, State of — - u Form No. 8.— Tax in Kind. Abstract of Estimates of Tobacco due as Tax in Kind, returned hi the monih end- ivg on the day of 180 , to — , Agent of the Ireasury in the Slate of , by , Anstssor Tax District. en g ■X o 6 NAME OF PRODUCER Quantity- produced. Tithe. Quality. Sound. Ungound. o 3 o Lbs c o 1 Lbfi Ll)s I^bs 7i 1 LbP LbB Lb> n o Lbs Lbs Lbs o to Lbs Lbs Lbs T3 C O Lbs Lbs Value. <-v / T otal 'ahic , $ I certify that the above Abstract is correct. A B, Assessor Tax District, State of Received at trict, State of - Abstract. -, tliis clay of 186 , of -, Assessor Tax Dis- -, the estimates of tax in kind on tobacco, as stated in the above C D, Agent of the Treasury. if Form No. 9. — Tax in Kind. Estimate and Assessment of Agricultural Products, in case of disagreement between the Assessor and Tax Payer, and of the quantity and quality of said' crops, including what may have been sold or consumed by the producer prior to said estimate, and the value of the portion to which the Government is en- titled, to he made by disinterested freeholders selected from the vicinage, in accordance with the provisions of an Act to lay Taxes for the Common De- fence and carry on the Government .of the Confederate States; and of an Act to amend said Act, approved February 17th, 1864. AGnicur.TURAL Products (iross qiiantity. Deductions. Quality. Tithe, or one-tenth. Total value, Value of 6n«- tenth. We, of the of • , an(f State of -, of the -, selected as referees to make aa of , do swear that the estimate and assessment of the crops of '- above list contains a true statement of the amount of crops liable to be taxed in kind, pro- duced by the said during the year 186 , the quantity and quality of said crops, in, eluding what may have been sold or consumed by the producer prior to this estimate, and of the value of the .portion thereof to which the government is entitled, according to ths provisions of the above recited act. Jswoin to and subscribed before ire the day of ISH A. B. As CCS tor. 18 SPF.tlAL EXEMl'TIONS. 1. Each hftiii of a family, ni)t worth more than five hundred dollars. 2. Each head of a family with minor children, not worth more than five liuudred dollara for himself, and one hundred dollars for each n:inor living with him, and five hundred dol- larB in addition tiiereto for each minor son be hits living, or may have lost or had disabled in the military or naval service. 3. Each officer, Hoklier or seaman in the aniiy or navy, or wlio has been discharged there- from for wounds, and is not worth more than one thousand dollars. 4. Each widow of any officer, soldier or seamaij who has died in the military or naval service, the widow not worth more than one thousand dollars: provided the farmer or plan- ter shall not pay a tax in kind upon corn when he does not produce more than two hundred bushels, or upon Irish potatoes when he does not produce more than fifty bushels, or upon peas and beans when not more than twenty bu-shels are produced ; and the forage derived from the corn plant shall also be exempt in all cases where the corn is not taxed in kind : neither shall any farmer or planter who does not produce more than fifti?en pounds of ginned cotton for each member of the family, or ten pt)undsof wool, be subject to said tax in kind. 5. No farmer, planter or grazier, or other peisou, who shall not slaughter more than two btindred and fifty pounds of net pork, during any year, shall be subject to the bacon tithe. 6. Snch portion of said crops as may be necessary to raise and fallen the hogs of such f«rmer, planter or grazier for pork. ^m':'':W-'^Wmm