7i Duke University Libraries Communication f Conf Pam #419 MESSAGE OF THE PRESIDENT. f Richmond, Jan. 19, 1864. To tJie Hotise of Representatives : In response to yoar resolution of the 11th insr:int, I herewith transmit for your information a communication from the Secretary of War, relative to " the collection and distribution of the 'tax in kind.' under the act approved April 24, 1863." JEFFERSON DAVIS. COMMUNICATION FROM THE SECRETARY OF WAR. Confederate States of AmjvRica, ) War Defkrtment^ \ Richmond, Va., Jan. 19, 1864. ) Tb THE President of the Confderate States : Sir: I have received the foUowiug resolution of the House uT Representatives, reterred by your Excellency to this department : J Resolved, T! at the I'resident be, and is hereby, requested to commu- nicate to this House v;hat progress has been made in the collection ., and distribution of the "tax in kind," under the act approved April ^24, 18G3, together with such information relating to the practictii ' operation of the law, as may be possessed by the Quartermaster's Department in charge of the subject. In response, I have the honor to transmit herewith a report froin Lieut, Colonel Larkin Smith, Assistant Quartermaster General, in charge of the collection of the tax in kind, conveying the information desired by the House of Representatives. Very respectfully your obedient servant, JAMES A. SEDDON, Secretary of War. FICK, ^ 14. ) Assistant Qlarterm\stf.e General's Office, 'lax in Knid, Richmoi.il, Jan. 18, 186 B.igadier General A. R. Lwvton, Quarfirm ster Givcra' : Oenerxl: Tn rrplv to t' e ropolmion of the House ot ll'^prcsonta- tives, adopfc"! on thi* I hh insiant, I huve the honor to report th>»t as soon as I racticaMc afltT :i-?i;:nment lo duly in .^.a}' last, 1 |)rocoedc(i to oiganiz; the system of colleoiion uf tux in kind, under the art of Congress, approved April 2lth i860. Officers for the Feveral States have been ao.ejgncd as f dlows: For each Mate, one controlling qu^irtermaster, with the rank of major ; ior the several Staten, po.H quartermasters, with the rank of captain^ in nuiiiher as follows: Virginii, cl ven ; North Carolina, seAtn; South Carolina, six ; Georgia, ten ; Alabama, nine ; Florida, three ; 'Louisiana, three; Tennessee, four ; Mis.-issippi, nix; Arkansas, thr#o, and Te^as. six. To ascertain, as far as practicable, the districts or localities where it would be impracticaldc to collect the tax in kind, instructions were it'suod to the controlling quartermasters, directing them to report fully the condition of t]\eir respective States in this refpect. Thse reports have been consolidated and forwarded to the h'ecretary of War, ibr the prescribed notification of the Secretary of the Treasurj^, in order that he might declare the existence of impracticable districts or localities, with the view of collecting the money value of the tax. A copy of tlii-? consolidated report (inaiked A) is herewith sub- m;tted. On the I3:h of June last a general circular was published to ''farmers and qu.iricnnasters," itnlicnting the general system to bo pursued; and invitii:g the farmers lo voluntary delivery, on account of t'leir tax in kind, in anticip itien of regular assessment, so as to meet the pressing \vant.s of the army for supplies and relieve producers f oui the risk and inconvenience of storing the portion due by them to the Gf)vernment. A copy of this circular is herewith submitted, luaiked 13. Under the provisions of the act, producers are required to deliver their tax wiihin two months after the dite of assessment, or become liable to the penalty prescribed. It is respectfully suggested that this period is too short, and that it be extended to four months, when the liability .-h^l become fixed — the post (juartermaster being autliorized to r^ouire delivery at any time wiihin eight months after receipt of the ass jssor's estimates. Producers are of opinion that they can deliver whenever they may be ready, and it may be ciuvenient for them to do so, without refer- c ice to the readiness of the Govennmcnt to receive. The Governmi-nt should have the light, clearly expressed, to receive the tax at any time within eight months, and to enforce delivery, under the money penalty, at any time within four mouths after assess- ment. Treparations for future crops, bad condition of roads, or inadequate means of transportation in the ca?e of the proilacer, and in that of the Government, full storehouses and the d fficultv of emptying them •with sufficiient rapidity, are suggested as some of the reasons which dictate the propriety of this cLarige In cases vhvre a^sesstoents have been mnde and transferred toi;he post quartermasters, and difficuhios ari-e in regard to transportatior and expense of collection, and suffi'-ient supply of grain sacks cann'^ be piocured, thry should be authorized to transfer the estima es tQ the district collectur for collection in their money value ; or the quarter- master nlio is liable under his bond, might be authorized to com- mute the estimates at assessor's valuation, Sucli cases oiten occur in regions not impr icticable within the contemplation of the law, and this change is det m«Ml very advisable The range of delivt-ry by the producer is eight miles from the plac«^ of proiluctiun. It is recou.mended that this distance be extended to filteeii miles, a da.s journey going and returning; and that the pro- duci-r be paid for transportation the wbole distat ce travelled. The Governnietit will thus rective more of the tax in kind upon railroads, rivers -nd taiials. and more of Hie n oney value, by coll.ction or com- miration in exterior localities, where it is too expensive and unprofit- able to collect in kind. Uiidor instructions from this office quarterm isters and commissaries servin.^ with troop-* are auihor zed to receivi titheil produce frotii pro- du'-ers »n account of tax in kind, and are recpnred by legul.ition to report all such re« eipts Tne receipts of thv-pc olficers should be recognized as good against p;}m nt in kin i or the money value. Troops freqicntly occup}' i(ni>racticable localities where producers voluntarily deliver to su' h officers; and the producers should be plainly protected ag dnst subsequent demand for the amount so paid. It is also suggested that the law be so amend«=d as to tleclare that Avhere the controlliiiir quartermaster of any State shall ascertain "impracticable districts or localities" therein he be authorized to direct the post quartermasters thete st.itioned. to transft r the asses- sors estimates to the district collectors to be collected in their money value cnly. Collections need not then be suspended in such regions, until returns can be obtained from impracticable districts, and pass up throucrl: several channels to the Secretary of War, that he may give the required notification to the Secretary of the Treasury, and the order issue from him for the collection of the money value of the tax assessed. Expr^rience thus f\ir in the execution of the law shows that the artich of wool should be placed directly at the disposal of the Quar- termaster's Departmrnt, instead of being subject to the orders of the Secretary of the Treasury, The Department needs wool to be manufactured into clothing for the soldiers. To obtain it for this pu pose, as the law n'^w stands, it is necessary to make requisition upon the Treasury for funds to pur- chase it from the Treasury Department, payment to be made to the district collector in order to effect the transfer. The act places this article in the custody of this Department and it is needed by it for the purpose stated. lly retaining it the expense and risk of drawing money from the Treasury, and returning it through the district collector, would be avoided. This circuity and the delay which it may occasion might injuriously retard important action of, the Department in procuring necessary supplies. It is recommended also, that producers be required to deliver their titlies in bushels according to the Govern- ment standard of xreiahf per bushel. Quartermasters are required to make their returns acconiing to weight in pounds. Some producers take advantage of the delivery by measure, as now practised, by pay- ing in grain of light weight and poor (piality — which leaves a wide margin of deficiency to be accounted for by the receiving quarter- master. Applications have been made from various parts of the country for the relief of the indigent families of soldiers. The Department, in Buch cases, authorizes the sale of breadstuflFs to the county, district or parish authorities upon their certificate of the necessity of the pur- chase, and also of procuring the supply from tax in kind; or author- izes the exchange of such supply, from its depots, for like quantities delivered at some convenient point on a railroad, navigable stream or canal. There must necessarily be considerable loss of produce from natural decay, the heating of large masses, and unavoidable wastage, and to guard as effect ively as possible against such loss, stringent instruc- tions have been given to post quartermasters to forward supplies as rapidly as possible to points of consumption ; and all means taken to make the produce collected, as speedily and profitably, available to the army as is practicable. Reports have circulated as to groat waste in the tithed produce, by its exposure to the weather, and decay at cer- tain points, and derived particular significance from the statements made on this subject, in a late message of the Governor of Georgia, to the Legislature of that State. Upon examination, it has turned out that this produce did noi belong to tax in kind ; nor has any proof been afforded of any loss to the tithed produce from such waste or neglect by any of the oflBcers or agents on the special service. The tithing feature of the tax act is one novel to our people, and in its execution involved formidable difficulties and embarrassments. It was not to be expected, tl:erefore, that the law itself or the man- ner of its execution could escape complaint or animadversion. It is b -^'-ived, however, to be popular among the loyal and better informed c;attse3, and it is gratifiying to state that producers generally have given to it a ready support. Progress under it has not been as rapid as was desirable. Upon the Treasury Department devolved tlie duty of appointing t ,e assessors, whose action was necessary to be completed before tho operations of this Department began. There was unavoidable delay in the selection of proper persons for this office and instructing them in nev/ and untried duties. In the special quartermaster's service, directed by the act, great difficulty has been experienced in obtaining adquate transportation and grain sacks, in the organization of county agencies and district depots, and the instruction of officers in a new line of duty. Not- withstanding these drawbacks, considerable progress has been made in the receipt and distribution of the tithe, as will appear from the accom- panying consolidated report of receipts and transfers in the States therein named, marked C. Tv this report are subjoined explanatory notes, to which special attention is invited. It has been credibly reported that since the 1st day of September last, the chief supply of long forage and a large portion ot the grain, consumed by the army of Northern Virginia, has been derived from rhe tax in kind, and that without the benefit of its aid, the army animals could not have been subsisted unless resort had been had to impressment. Instructions have, from time to time been issued, for the guidance of quartermasters employed on tax duty, as experience in the devel- opment of the system rendered them necessary. A copy of revised general instructions is herewith submitted marked marked D. Respectfully submitted, LARKIN SMITH, Assis^t Q. M. Gen. in charge of tax in kind. [A.] CONSOLIDATED PE'^OBT of '^ TmpractlrchU Districts a-.d I^ical iHfS,'^ for the colUit.on orl n«l. Gloucester, Mat- !ir\r:i, LnncAS (•r,Westmort.'lanlo. l/nh — Coinpri-»in^ tlie counticM of Liiwis. Wool, Pleasants, Tyler, Ritchi*^, Doddii l;!e, Upshur, K iiid Iph. WoI)Ster, Tucker, Barbour, Harrison, Taylor Giles, Calhoun — wholly imprjicticahle. 1 6th. — Compri?ing the counties of Ohio, ILincoek, Brooke, ^'ar- flhall, Wetzel, Marion, Monongalia, Preston — wholly impracticable. NORTH CAROLINA. let, — Currituck, Camden, Pasquotank, Perquimons, Yate.s, Chowan, Tyrrell and Washington. 2d. — Hyde and Beaufort. Sd.— Carteret, Craven, (that portion lying south of Cane creelc, and east of Swift creek,) Jones, (that portion east of Cypress cre.k,) Ons- low, (ea«Jt of Northeast creek.) 9th — Ashe, Alexander, Alleghaney, Wilkes, Surry, Yadkin and Caldwell. lOth. — Clay, Cherokee, Micon. Jackson, Madison, Buncorahe, Transylvania, Hender?on, Polk, Yan'^ey, McD »wcll, Rutherford, Mitchell, Haywood and Wautauga — wholly impracticable. SOUTH CAROLINA. 2d — The parish of St. James, Santee, and that p-»rtion of Charles- ton district lying south of the Charleston a 'd Savannah railroad. 3d. — All that region of country along the st^acoast. which is eight (8) miles or more south of the Charleston and Savannah railroad. GEORGIA. tst. — Ware. 3d. — Berrien. Wilcox, Colquit, Irwin and Echols. 8th. — Harolson. 9th. — Banks, Dawron. Lumpkin, Pickens. Towns, Union, Cherokee, Forsythe, Habersham, Hull, R^ibun nnd Wliite. lOth. — Fannin, Gilmer, Dade, Walker, Catoosa, Chatooga and Whitfield. ALABAMA. * 1st. — Lauderdale, Limestone, jNIadison and Franklin. 2d. — Mai ion, Winsto.;, Walker, Fayette and Blount. 3d. — Jackson and Marshall, (that portion lying north of th3 Ten- nessee river.) Sth. — Covington, Dale and Cjffce. FLORIDA. Ist. — Brevard. Drle, Duval nu'l Putnim, (so much of these two counties as lies ea^c of the merilitn line, dividing range-" tw^Mity f)iir and twenty-tive, in the eastern portion of the Stat .) Hilhbo ough, Levy, Mmatee, Munroe, Nassau, Orange, Polk, Sum^iter, Volusia and St Johns. 2d. — Liberty, (i=o much of this county as lies south of a pirallel of latitude crossing the Apilachicola riv.jr, at the t)wn of tola.) Ei- cambia, Franklin, La Fayette, Taylor, Walton and Santa-Rosa, MISSISSIPPI, lat. — De Soto, Marshall, Tallahatchie, (that portion lying north 8- and west of the Tallahatchie river,) Panola, (lying north and west c the Bame.) 2d. — Tippah and Teshamingo. 4th. — Tunica, Coahoma, Bolivar, Washington, Issaquena, Warren Claiborne, Jefferson, Adams and Copiah. 6th. — Hunflower, Yazoo and Holmes, (lying west of Yazoo river.) Tth. — Amite, Franklin and Wilkinson. LOUISIANA. All that portion of the State east of the Mississippi river. TENNESSEE. Wholly impracticabk. ARKANSAS. No report. TEXAS. No report. I [C] °'I TAX IN KIND. !li,' tyA'i'Oi/iMTi'D Ht:PORr (II AltTICLKH ram-ed. issued anrf m,m«,i^ „« lumd, u, tte Caartermaster General, through the officer in general cha-gc, for sucli funds as may be needed for the erection or hire of temporary shelter for the produce, and the compensation of the agfuts at (he depots, anburcments as may be necessary. From the fun Is thus secured, he will supply the post quartermasters, ticking their receipts. 14. Where c nsolidated lepoits are n quired of him, he will be careful to includi' his entire Siaie in such reports. l*artial reports will not be r« ceived. Wlicn his officers, without sufficient cause, fail to make their rcpo:t.-< within twenty diys, they will be rt-ported to the office of general charge, to be dropped. Repnits from di.stricta should bo forwarded to controllii;;^ t ince, in ex -ess t»f ihit from the p'ace of pro- d letion to the nearest d.*pot or point of eas v ship-nent, at the rates of transportition estahli«hel by the State c mimissioners, under the im- pressment a t. jieing twelve miles from the d pot on the railroad, and the ntare.-^t collection d^^pot lieing only four mile.s in 'he opposite direction, the producer will be allowed campen.-;ition for the eight miles of ex-,;is^. Tlii-* rule m:iy be gonernlly applicable. 19 Tue poc^t q-iurtermtser will in-srru t his agents to note particu- l.iriy that the produce will cojnpiy in q'.'mtif.i/ mii q ml i:i/ with the assrssor-s' estimate. 2 >. IIo will supply the producer with bag? for the delivery of grain. liy ;;use-« at the depots, to pay agents and laborers, and for tr;iiisp;rtati<.'n. 22. In case the pro lucer should fiil to deliver any part or ail of his quota of tax to tUe post quirGcrm ister, within two months after the date of the as^es-^ors' estim ice, he bacomes liable to the penalty of fifty percent , to be allil to the assessed money value of the unpaid por- tion of hi-i tax. Should it be found impracticable, in any case, to col- lect such quota wiihin the two months specified, the post quarter- master may, in the exercise of a sound discretion, extend the period within which delivery is to be made, so as not to exceed four months after he shall have received the assessors' estimate, and upon the failure thereafter of the producer, upon notice, to deliver his quota, • It he will hand over the estimate to the district collector, to be preceded with in the manner proscribed, having previously endorsed thereon anv portion of the tax he raay have ro- nals, artnoriem :ind depots of ordnance, an 1 iJi-'ri •' en .,v i;,t. T)r ind n-ctly, f-»r for«g<* or t^u'Ki -ifnee. «he (j'lirler- master of th; district will Mpply I) Vi • «»(rutf of gMi'ral ciiargn, through hi^ ci»nlr(dliiig i«»U. SO. It is dteined preferable to hire h irn-« (»r uii'iccuptrd ^lore•houHea rather than to hu-M d<'pots W!i mi it '\< i.e es- iry t • er.*ct ilicin, they should he con'truo^el of the cheip<'.-t n- itcriil. Produce mu-*i not iio 8uflrere<. iil atrentioii i< direct.-d to the importance of transferring l\\r pro'iii.-c recoiv.-l a.-< scon hh po^^ihlo to the arm3\ or to is uing (|UirtfrmAstcrs and eoiuniis* of »r ui p U'tation and storage ;tri e. y the as- sessor, provi eil 'he producer consents to such c( tntuuia'ion. or they may e.\chaiige the griiiti f.ir eaMJc and hogs, a«rcording to assess >r»' valuation, irasfi-i ring the stork 1:0 the ne.ire-'t couimissary. Should the producer refuse to couimute. the grain, although in the p oducer's possession, with his assent, may h sold to others, at not leas than the assessed value, o be exchanged for stock, as above. 41. Every possible precaution will be tiken to prevent stored grain and other produce from heating and spoiling. These precautions i'ail- ing, the district quartermaster will make timely application to the controlling quartermaster for authority to sell at public auction; Mrhich authority the controlling qu irteritiaster is authorized to ex- ercise. 42. In all cases of public sale, the certificate of the auctioneer will accompany the officer's return, and the proceeds will be taken up on the account current. WMiere the tax is commuted, the money will in like manner be accounted for. The officer will be held responsible for the produce until the money value is thus accounted for. In case of exchange for stock, the receipt of the commissary covers the re- sponsibility. 43. Post quartermasters are authorized to exchange the stalks and blades of corn, cut down in the field, for hay or grain, at assessors' valuation of each. 44. By general orders No. 1 17, paragraphs III, IV, V and VT, "producers arc required to deliver the wiieat, corn, rye, buckwheat, rico, peas, beans, cured hay and fodilor, sug.ir, molasses of cane, wool and tobacco, in such form and ordinary marketable c mdition a.s may be usual in the section in which they arc delivered; cotton ginned and packed in some secure manner ; tobacco stripped and packed in boxes. 45. "Where post quartermasters of districts entrust agents with 15 disbursements, care must be taken that receipts and accounts be stated in the name of the post quarterraa ter. 46. " Quartermasters and commi-'siries serving with troops may re- ceive from producers the titlie rax, when authurize(i to uartcrmaster General's office, as required by the regulations of the (Quartermaster's Dep.irtnient. Suitable forms will be furnished therefor. 63. Post quartermasters will address their communications, on the subject of collecting the tax in kind, to the controlling quartermaster of their State, and his correspondence will be addressed to the quar- termaster in general charge, marked on the enyelope, "tax in kind." 64. Post quartermastera will forward to tho cootrolling quartermas- IT tpr, quarterly, a report, stating his own station, the number of depots established in the district, and the names and compensation of agents in charge. (See Form H.) The controlling quartermaster will con- solidate the same, and forward his report to the quartermaster in generni charge, n( ting his own station. nr>. The hire of all agents and <^mployeos will lie reported to the controlling quartermaster for his approval. GO. When troops re(iuiring supplies are near a depot, and make demand upon it for those supplies, they will be issued to the staff or other officer in charge, taking his receipt, in bulk. (57. A copy of Abstract Ec will be forwarded through the control- ling quarteimaster, to the office of general charge. C)S On the subieefs crnneeted with the duties of assessors and col- lectors, controllin;.! ((uarterinasters will correspond witli the chief col- lector of the particular State. C9. AVhere produce is invoiced in bushels and receipted for in pounds, or the reverse, the quantity will be reduced to bushels at the standard of weight, and the deficiency, if any, expended on Abstract L, or in case of surplus, taken up on abstract N, as gained in weight. 70. In all cases of expenditure of public property, the certificate of the officer, and such otiior evidence as may be obtained, should accompany the abstract. 71. Commissaries who aie purchasing supplies are authorized to receive that prtion of the tax in kind, consisting of sweet and Irish potatoes, wheat, buckwheat, rice, sugar, molasses, peas, beans, ground peas, and bacon, giving a receipt to the producer, which will be evi- dence that so much of his tax is paid. As the post quartermaster of the congressional district is responsible for the tenth, after the asses- sor has made it known to him, the receiving commissary will also receipt for it to that officer. Tpon this receipt he will be held respon.^ible for the stores at the treasury, and will take thorn up on his returns. The foregoing does not relieve district quartermasters from their responsibility in receiving the whole tax, and the obligation to fur- nish bags, but it is intended to secure the co-operation of officers of the Commissary Department 72. By an order issued from this office on the 4th of September, 1S63, every controlling quartermaster is required to publish the fol- lowing instructions to his post quartermasters : Where corn or other grain is damp, or when dry is likely to remain a considerable time housed, it must be dried in the sun, or kiln dried before being stored. 73. Property received on account of tax in kind, in advance of assessors' estimates, will not be taken up on "property returns." The post quartermaster is responsible upon the receipt of the estimate for the amount of produce, assessed as due by tlic producer, which is taken up on abstract Ef. ; thus if he take up the property as received from the tax-payer, he will be charged twice with the same property. 74. Assessors have been directed, by the Commissioner of Taxes, Ift that "in the valuation of all taxable artic'les or ohjcfM*. uicladitig the t'Btimatea of agricultural pro.luotB which arc taxed in kiml. tnx Hsaet- '^om shall Le governed hy the curreui ^ncc8. of the articles ;inU ohjectf tu le taxc«l, in the nei^'hboiiu'ud \»here thej are held at the time, or upon the day with reference to nhich the a>tieii8ment or valuation is rcipiired by hiw to he made. The tax laws re«|uire the :lS6e8i^or8 to ascertain the true value, hy every legitimate meaiis in their power, of ail taxable articles tr objects at the |>criod at which they are to be a»sc8;emaiLed. weighed, classified, and stored, subject to the order of the general agent of the State, in the quartermasteis dep(H. if ii ean be kept there safely and conveniently ; otherwise, it «hall be stored in sow* warehouse or covered building, in a safe locality, in a town, villag*-, or at a railroad depot, or upon S(me noighboriiig plantation. The quartermaster will notify the general agent, monthly. t(f the quantity of cotton thus storct be returned to the quar- termasters. 80, Where owners of vacant storehouse* are exorbitant in their !9 ilcmaiids for ror;t, or refuse to rent, without juf*t cause, application will be made to the Quartermaster General'? office for authority to im- press. ' LARKIN SMITH, As.i't Q. M. Gen. in charge of Tax in Kind. so •D03«a "5 punoj;i • -«u«ag £ HMJ •O00*qox j £ •t"«M -, l-H r— . ^ o Co •ao)|uj ^ s- c; 3 1 i Si 'i«Sn^ 5 • •••»I'I><'.4 «i p^jn.i X«H s 1 pain,^ ^ ^ •Mi.H 3 )1I0I{M ->(.inj| •»^y ^ •K»BO 9 a iifaqAv 3 i ,• uaoj = i •sao4«ji'«l ^ M>'-'I : -g.iOt I'd a 1, >»-^Mg i li 11 1 1 d 1 w >• u o H 1 « 1 ?! 1 li o 1 b> 1 ;^ 1 o ' 0S 1 Pm 1 i 1 H j »• ^ Q «b 21 P M Iz; V. GO bo ■« X! 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J •l«OAl J J ,• 1 CO CI S-l cc o CI •uoMoo i \ T»i r-l 00 "* ,-1 30 1.0 m , , ^ •S0SSV![OJ\[ "^^ 1 O 1 ^ •juSng « .O ^ 1 1 1 . i 1 - •.ia[)po^K[ i 1 1 1 1 1 1 po.in3 J •A«H po.uio t-5 S 1 o S 1 r-< iff) CI 25 o o O o •ootji j3 1 o o 1 o >-o 1 •^uaqAV « 1 1 1 ! • ' 1 1 -jpng -^ 1 •0% S2 1 1 :5 • ill 1 1 1 1 . 1 1 »■ 1 1 •S)KO 1^ 1 •}>!OllA\. S 1 1 1 1 1 1 1 O I— TO 1 r— t 1 <^ S 00 — 1 o 1 00 o 1 CO •UJO^ :^- CI CO o - 1 O :0 !S 1^ ■ ■^, o sao;uioj ?i -^ CO • i d i Ol • '. C-l 1 o qsui » 1 1 1 ' o -^ r-H 1 r- CO 00 1 '» 1 CO ■sao;«ioj; "^ o 1 X) CI — 1 o '-'= M O ' CO a t^ )O0AVS ^ 1 1 -" 1 •s}aiajsi(X iBuois' 1 r-< C-l CO 1 ^ CI 00 1 . 1 -s3jSuof)_;o -oj^j 1 • •II • •II ' I • • 1 1 t -a" ■ ^ ^ ^ c o '3 • ■^ c s .a eS G* o a O 3 O -q s - - o H H CJ CO o« o 1 u L I-'- ] TAX IN KIND. Report of JCxjHiiscs incurnd in the cMrtion of tin Tax in Kind, in the fnont/t of I8G , hy , Oiptnin c.nd Post (Quarter iniu>- tcr Coiigrissiunal District, State of — . OCB.o nnl, (Jlcrk hire, Ilire of agcuLs, Hire tif lubortT!*, Hire of tcuijistcT.-, Excests of trunsjiorluliuii, Kent of i-torcliou.-5C.>-, slicds, «Stt'., - Buildiug of btoreliouscs, shcdH, «Slc., Purcbasc of ineiino of traiibiiurlalioii, Purchubc of grain sacks, Total, I certify that tho above report ia correct. I A IJ, Ca/U. ami I'oH (.'. M. Con;/' I iJistricl, State of ^olli, — '1 Ilia rcjxirt will hi- uiikU- witliin live tlnys after tlic cxiiirntion of enili month, to the controlling quartermaster, and will show the amount of tach item of •xncnsc. »• . 2o X! a TS •T3 ivuox 1 ' JO asBqojnj 1 j -suKax JO suiioin JO OSTJl{DaUJ : 'spaqs 's8Suoi[ •oao^yjo3uip[tua • ■ ] 'spaqc,' 'easnoq -oao^y J iu.»jj 1 •uotuiuo'T 1 -sat,MX JO sso.ix[>{ 1 saajsuiuoj^ JO j.i![] sao.ioqu^ JO aajH •siaaSv JO ojifj •ejjH n-i^lO •^uoj oorgo • -nof) JO joquin^ •1 jodey^ JO o^ C u s p< 1r at t- •« in d '« •C H ^ 1 ^ w o F-> in O 5zi Ju 6» O rr V 5^ >3 c .1- n I I ju iunoiuy JO lunoiuy •AlUBdnf)' •II I nil 40 pojvaji •?odo(j JO ecu TJ »j •u.ijayjoojj] 'bOJUOtU •soj^unoQ •muoiu jacl A'a«i«g 'QOiidtno -x'j JO osnw^ •bluoSvHny •B^uoSv i27 ^xuvKaa ?5 I— I I- CD bo I ■uu.iua J: •scod punojj^)] s •suttag 22 i I l| •i li I 'I' I 5«aj C3 •ooouqoj^ ■l»^Ai l-H •uo^oo ^ •»OSSB[0]t ^h l_l-i Moppoj paau;) J^ •.viu[ po.inQ •9«^!ll •?uoi{.\v>ioua -^ •s;«0 1 ^^v^^,ss. en S •waoQ « •saoj'B^od qsiaj s •SGO^uiod •jseAvgi 3 El •3xva 2» I I I, I . ':; « f^ -2 "^ \r^ so ^ S - 'uojuy 13 i ponujo 5 SQ *«aiiag • i 1 •awad 9 n • •ooowqox i 1 X 1 '1 1 uono.i rz - 1 •s.»ss«|i»|y "= C I ^ -^=>1 o» •aBans 3 Moppo^^ £ j |>.ijnf) 1 1 Awg pdJno ^ 1 «■ •»^!H J _] 1 3J lBon«>|onji 1!^ , • •BAH e a a 1 -^woqAV C 1 •uao3 C ' •SOOJBIO,! £ U*"!-'I CS s »">'MS i il 1 c : 2^ o o c §1 1 ^ i d TJ - ,s 1 C' , jl. c ■^ O -3 K c 1 ■£5E E = - C C '' O '>J 73 1 5 - «^-^ o ■ TJ c ^S "^ s o « "^ ,_M « .^ ' 1 >.£-«*: 3 "^T^rC .S i till to b fl c lb 'a 1 I' ~ ZJ « rS ,=- ,= 3 ^ ^ Ci. '^ i* ' w C ; ^ w ^ H ^ ►»■ •X V A a. H ■1. H H .i *^ r- ,«• 3 "« rj; ^ 'J. " 5 I s ! i5 5 t if. •£ — — a t — Sfa :: = .>^ « •it ^>: p^c'k ^•J>-i ?^ ^, = = = = s; I t. 01 — •O* .2 •aival 2U u W < H I— < • 5 ^ bfi o» .1^ a '^ to c •f ^ 1 -snaj ^ piino.if) as •siinag J ■SK,),I j 3 1 ~ ' •oaoiiqox -^ 1 ; -l^^'AV ;- j 1 S ■ilOJlO,-) rO 1 1-J •SV.-UIOIVT to ;3 -.niSng •aappoj p.Mno -a 1 1-5 •.Ci-H pa-tno ^ jj •3DIJI k4 j it!.ii]AV?].ing 22 2 i OAJT 1 3 1 3 itsdijAV ^•s •11.103 ^3 1 •soo;i!|0(j 3 1 -SOOJtJJOjJ NAME OF T.^X PAYER- •Siossossy tiio.tj jP.08.i oiBini^sD JO -ovj; Date ^ -5 K^ Jn x; X .5 II 31 ^ 5 1-5 ~3 \S ■5 X ••urt-iny ai •en.wl pnitojf) ii S2 1 -UB.»H J •*«aj e ■ W a: •u.>n<>,> 4 •''•♦"«!'• IV' »* 1 ? 1 "S -^^ •aeppoj paan.o ^ .fnij p.un.-) i j ••'!U A "lAV i P 1 ^1 - 0^ 1 •idi.ioaji JO 'o*^ FORM OF KECETPT FOR Fl'NDS. Kr.cEiVKn at . this i:;irtermask^r of tlie State of , the sum n\ dollars and cents, funds of the Qnartermaster's Bopart- incDt, for expenses of the eolleerion of tax in kind, for which I an?, aeconntable nt the Trea^nrv of the Confederate States. Capt. and Fosi.Q. 717., Con^resftionnl District. [Sif!;iied in dv plicate.) 9i Assistant . (.'tficer.H who hold assc'^sors' e.stiuuites which call for .hwoci pota- toes, may collect from the producer the nioney value of the tax. at Stiitf Cinimi.isinvers' vn/iififion {'u(]£r the law. as amenle to field service in tlu- army cannot be e::;ployed. Non-conscripts and detailed disabled soldiers only are eligible. Those heretofore exempt, from having fumished sub.stitutes. must be gradually discharged. LA H KIN SMITH. ylsx'vf l^iiar/ermaster li^iurtiL [B.] ClllCULAR. Assist. VTVT Quartermaster General's OiticE, } Richmond, Va., June 13, 1863. ^ TO FAK.MER8 AND QUARTERMASTERS. Tax in Kind. T'be tbllovfiug is tUu .iystciu lulopted for the collection of the ta.T in kiud: An officer of the <.>uai-teriuiister (reneral's Departmeut is assigued to the special charge of the syibject. A corstrolliug (juartermaster, with the rank of major, is assigned to each State, and a post quar- termaster, with the ranK. of captain, to each congres.': ional district, where it is practicable to collect the tenth. Each congressional district will be subdivided, by the post quar- termaster in charge of it, into sections for the convenient delivery, by the tax-payer, of his quota of produce, and agents will be appointed Jby that officer, to take charge of the depots to be established in each section. Before these depots can be e^^tablished, or the assessments required under 'he law be made, the crop^ of smill grain, hav and the clip of wool for the present year will hive beau secured. To relieve farmer^^ from the risk and inconvenience of storing the Governmeat portion, as well as to obtain imm^iiiate supplies for the use of the army, the Bepartm'int authorizes and requests far ners residing near posts where quartermasters are now stationed, to deliver the Government tenth, or any parj, of it, to that quarter uaster. Under the law, lurmers are required to deliver their tenth at depots not more than eight miles from the place of production. If they will deliver under this request, the Government will pay for the transpor- tation in excess of eight miles. The quartermaster receiving produce under this rule, will give receipts to the producer, as evidence that so much of his tax is paid ; and as the post quartermaster of the congressional district is respon- sible for the tenth after the assessor has established and made it known to him, the quartermaster to whom this produce is delivered, will also receipt for it to the post quartermaster of the district, who will endorse a copy of the receipt upon the assessor's estimate before transferring it to the agent at the receiving depot. LARKIN SMITH, Assistant (Quartermaster General in Charge. S S4 I— ( fe. s 2 ? !£ i 1^ •^ 1 -vaj puuoif) I 8 I Si ;: i S! ajBCjox '\ooyi ~ CD o CO •so "^ -« •X«H rwno •90!H •oAy ♦g}«0 •5«oqjA •OJOJ *8»o}«)0j qtijj l'S»0]«40J }9H».^ If. s Si J= t c<3 ;= \ peRmalip6* pH 8.5