Pa4ro if 232 Duke University Libraries D03209620M CIRCULAR REQUIRING TAX COLLECTORS TO RE- TAIN AND PAY OVER ALL THE COIN COLLECTED. CONFEDERATE STATES OF AMERICA, ^ Treasurv Departmrnt, 2 Richmond, January 10, 1862. ) Sir : Tlie law requires that the war taxes shall be paid in coin 01 Treasury Notes. For obvious reasons, you will re- quire your sub-collectors to retain and pay over to you all the specie collected and forbid them to exchange any coin thus collected for Treasury' Notes. Any regulation or plan yon may adopt calculated to secure this object w^ill receive the approbation of this Department. Very r'espectfully, (Signed,) C. O. MEMMINGER, Secretary of Treasury. REGULATIONS IN REFERENCE TO THE COM- PENSATION OF SUB-COLLECTORS, IN CERTAIN CASES. Confederate States of America, Treasury Department, Richmond, May 13, 1862. Congress having passed an Act to authorize the Secretary of the Treasury to pay District Collectors in certain cases, the following regulations for the establishment of their claims, under the Act, must be observed. The Secretary, being authorized by the Act, to pay the geveral District Collectors of the War Tax, in those States that have assumed the payment of the War Tax, an amount not to exceed the sum of one hundred dollars, each Collector in such States, who shall have given bond and discharged the duties required by law, shall make out an account stated against the Confederate States, for compensation not to ex- ceed the sum, one hundred dollars, to which account he shall attach his name. The account shall state the services per- formed, and the Chief Collector of his State shall certify in writing, upon said account, that said Collector has given bond and performed to his satisfaction the duties required of him by law, after Avhich the account shall be transmitted to the Treasury Department for examination and settlement. The assessors in each State will render their accounts to the Chief Collector, Avho shall certify the same to the Trea- sury Department, whereupon, after being duly audited, Treasury drafts for each claim will be forwarded to the Chief Collector to be delivered to the several assessors. C. G. MEMMINGER, Secretary of Treasury. No. 34.] AN ACT To authorize the Secretary of the Treasury to pay District Collectors in certain cases. Section 1 . The Congress of the Confederate States of Amer- ica do enact, That the Secretary of the Treasury be, and he is hereby authorized to pay a part of the salaries of the sev- eral District Collectors of the War Tax, authorized by the act entitled " an act to authorize the issue of Treasury notes, and to provide a AVar Tax for their redemption," ap- proved August 19th, 1861, in those states which have as- sumed the payment of said tax : Provided, that in no case shall the amount so paid to each Collector exceed the sum of one hundred dollars : And Provided further, the Secretary of the Treasury shall be satisfied that said Collector gave bond and rendered services as required by said act, previous to the assumption of said tax by the respective States, equal in value to the sum to be paid. Abproved April 11, 1862. CIRCULAR IN REFERENCE TO THE QUALIFICATION OF TAX COLLECTORS. CONFEDERATE STATES OF AM^lRICA, i Treasury Department, > Richmond, October 12, 1862. ) Sir : On page 2 of the War Tax Instructions, it is required that " each tax collector shall take the usual oath of office, and* shall give bond for the faithful performance of the duties of his office, with sufficient sureties, in a sum sufficient to cover the presumptive amoun,t of taxes which he will collect until that sum shall reach $ 25,000." To facilitate the speedy qualification of tax collectors, the sufficiency of their sureties may be certified by any Judge of the Confederate District Courts or Judge of a State Court, or Presiding Justice of any County Court, and the oath may be administered by any Acting Justice of the Peace. The bond must be attested by two or more credible witnesses, and when complete, must.be sent to the chief collector and by him registered, and then sent to the Treasury Department.* Yery respectfully, (Signed,) C. G. MEMMINGER, Secretary of Treasury. V J TAHNDASSESSIEIfTACIS, AND AMEJ^DMENTS. THE TAX ACT OF 24th APRIL 18G3. AS AMENDEl). /T^-'^^,-^-«-'at-*-^ / / , X S ^ ^ , AJ^ ACT to amend an Act entitled " An Act to lay taxes for the common defence and carry on the Got'ernment of the Confederate States," approved April 24^/i, 1863. The Congress of the Confederate States of America do enact, That an Act entitled " An Act to lay taxes tor the common defence, and carry on the Government of the Confederate States," approved April 2-t, 1863, be and the same ia hereby auiendod, so as to read as follows : REGIS rRATION OF BUSINESS. Sec. 1. Every person engaged or intending to cngagiiin any busi- ness named in the fourth section of this act, shall within sixty days Uuninesgtobereg- . ,,"..,.•' "^ , istered withm six- after the p )>!s-ige of this act, or at the time ot beginning business, and tydays afierpw- on the first day of January in each year thereafter, register with the Xl^f jlnnlly "^n district collector, in such form as th.^ commissioner of taxes shall pre- each year there- scribe, a trne account of the name and residence of each person, firm, * or corporation engaged or interested in the business, with a statement of the time for .vhich, and the place and manner in which the same is to be conducted, and of all other facts going to ascertain the amount , of tax upon such business for the past or the future, according to the provisions of this act. At the time of such registry, there shall be Specific tax p»id paid to the collector the specific tax for the year, ending on the next atumeofregsiry. thirty-first of December, and such other tax as may be d'le upon sales or receipts in such business, at the time of such registry, as herein provided ; and the collector shall give to the person making such reg- istry a copy thereof, with a receipt for the amount of tax then paid. Sec. 2. That any person failing to make the registry, and to pay the tax required by the preceding section, shall in addition to all other taxes (,oubie"tax? ^*^ upon his business imposed by this act, pay double the amount of the specific tax on such business, and a like sum for every thirty days of such failure. Sec. 3. That except where herein otherwise provided, there shall be a separate registry and tax for each business mentioned in the fourth separate regis section of this act, ani for each place of conducting the same, but no ^^ <> e ep . tax shall be required for the mere storage of goods at a place other than 2 THE TAX ACT. the registered place of business. Upon evci'y change in the place of conducting a jegistcrod business, there shall be a new registry, but no inoaB8ofiie»»h additional tax shall be required. Upon the death of any person Con- or ehango of pinco jJucting a business registered and taxed as herein required, or upon made*''* '' ° * the transfer of the business to another, the business shall not be sub- jected to any additional tax, but there shall be a new registry in the name of the person authorized by law to continue the business. BANEBRS, AUCTIONEERS, DEALERS, ETO. , ^v >s^ Sec. 4. That upoB^fich''ti3d^bq^iyj^'^b "^ 036 pcr ccntum on the gross amount of sales. Every person one per cent, on shall bc (lecmcd an auctionccr, within the meaning of this act, whose ^^°'^^' occupation it is to ofTer property for sale to the highest or best bidder at public outcry. The tax upon the auctioneers shall bo deemed a tax upon the personal privilege, to be paid by each individual engaged in the business, and without regard to the place at which the same is conducted. No tax shall be required upon auction sales made for No tax on [.er dcalcrsin a business registered and taxed, and at their place of business, f"''» ""^Kiste red q,- upon official salcs at auction, made by judicial or executive officers, or bv personal representatives, guardians or committees. III. Wholesale dealers in liquors of any and every description, in- whoiesaie deal- cluding distilled Spirits, fermented liquors, and wines of all kinds, shall rnrrsiiw^cent^on P^V ^^^ hundred dollars, and five per centum on the gross amount of gross sales. salcs made. Every pprson, other than the distiller or brewer, who shall sell or oflfer for sale, any such liquors or wines, in quantities of more than three gallons at one time, to the same purchaser, shall be regarded as a wholeaale dealer in liquors, within the meaning of this act. All parcons who shall sell, or offer for sale, any such liquors or wines, in quantities less than three gallons at one time to the same person, shall be regarded as a retail dealer in liquors. IRetaii dealers in '^^ • Retail dcalcTs in liquor, including distilled spirits, fermented liquors, *ioo and UquoTs and wincs of every description, shall pay one hundred dollars gross^saies™*' *"" ^nd tcu pcr ceutuin on the gross amount of all sales made. V. Retail dealers whose quarterly sales shall exceed one hundred dollars, and shall be less than five hundred dollars, shall pay twenty- five dollars, and two and a-half per centum on the gross amount of sales made ; and where quarterly sales exceed five hundred dollars, the specific tax shall be fifty dollars, and two-and-a-half per centum on the gross amount of sales made. Every person whose business or occupa- THE TAX ACT. 3 tion it is to sell or offer to sell groceries or any goods, wares, mercliari' disc or other things of foreiga or domestic prodaction, iu less quanti- when (luaneriy ties than a whole original piece or package at one tinae, to the same Bnd'iesiThantM)o' person, (not including ^ines, spirituoas or malt liqaors,) shall be re- '«5 than $25 ani garded as a retail dealer under this act : Provided, howevsr, That any f5o"spJdfic tar mechanic, who shall sell only the products of the labor of himself and *"'' ^'^ ?•'' ""'• bis own family, shall be exempt from this tax. VI. Wholesale dealers shall pay two hundred dollars and two and a half per centum on the gross amount of all sales made. Every person ^A"!f^*K''''*'' whose business or occupation it is to sell or offer to sell groceries, or and "a hair j)«r auy goods, wares or merchandise, of foreign or domestic production, **"'■ by one or more original packages .or pieces at one time to the same purchaser, not including wines, spirituous or malt liquors, and _ e very person whose business it is to sell or offer to sell slaves, shall be deemed as a wholesale dealer under this act ; but having been registered as a wholesale dealer, such person may also sell, as aforesaid, as a retailer. Provided, That contractors working for, and selling their own products exclusively to the Confederate States, to an amount not axceedincr five thousand dollars a year, and such dealers as sell exchaivcly to con- sumers, and not to others to sell again, shall not be regarded as whole- sale, but as retail dealers. VII. Pawnbrokers shall pay two hundred dollars. Every person, pg^n^rok whose business or occupation it is to take or receive, by way of pledge, ?2oo. favor or exchange, any goods, wares or merchandize, or any kind of personal property whatever, for the repayment or security of money lent thereon, shall be deemed a pawnbroker under this act VIII. Distillers shall pay two hundred dollars, and twenty per cen- tum on the gross amount of all sales made; and also, twenty per Distnierf $200 centum on the value of all liquors distilled for any other person, and laierand^^me on the tax on distillers shall be a lien on the still orstills used, and upon the Y{Ti u \'*'""" other fixtures and articles for carrying on the business, and shall have other*. priority over all other liens or claims. Every person or co-partnership, who distills or manufactures spirituous liquors for sale, shall be deemed a distiller under this act : Provided however, That distillers of fruit, for or fruit for 90 ninety days or less, shall pay sixty dollars, and also fifty cents per gal- ^^^* ^^'• Ion on the first ten gallons, and two dollars per gallon on all spirits dis- tilled beyond that quantity. IX. Brewers shall pay one hundred dollars, and two and a half per centum on the gross amount of sales made. Every person, who man- and'^Vi^'p" cent, ufacturcs fermented liquors of any name or description for sale from malt, wholly or in part, shall be deemed a brewer under this act. X. Hotels, inns, taverns and eating houses shall be classified and rated according to the yearly rental, or if not rented, according to HoifU, inn«,4c. the estimated value of tiie yearly rental of the house or property oc- cupied or intended to be occupied as a hotel, inn, tavern or eating house, as follows, to-wit : in cases where the actual or estimated rent shall amount to ten thousand dollars, or more, they shall constitute the first !»<■ «'•»'. •^'^o- class, and pay an annual sum of five hundred dollars ; in cases where said rent shall be five thousand dollars and less than ten thousand dollars, they shall constitute the second class, and pay an annual sum of three hundred dollars ; and in cases where said rent shall ^^ *''*"• •*^'* be two thousand and five hundred dollars, and less than five thousand dollars, they shall constitute the third class, and pay 4 THE TAX ACT. sd •lais, $800. an annual sura of two hundred dollars ; in cases where said rent shall be one thousand dollars, and less than two thousand five hundred dollars, they shall constitute the fourth class, and pay 4th c ass, $ . ^^ annual sum of one hundred dollars ; and in cases where said rent shall be less than one thousand dollars, they shall constitute the fifth 6th class $30 class, and pay an annual sum of thirty dollars. Every place vrhere food and lodgings, or lodgings only, are provided for and furnished travel- lers, sojourners or boarders in view of payment therefor, the income or receipts from which amount to five hundred dollars from that source, shall be regarded a hotel, inn or tavern under this act. XI. That every place where food cr refreshments of any kind are provided for casual visitors and sold foi; consumption therein, and every boarding house in which there sha'U be six boarders, or more, shall be deemed an eating house under this act. $"00 ^^^- Brokers shall pay two hundred doUara. Any person whose business it is to purchase and sell ttocks, coined money, bank notes or other securities, for themselves or others, or who deals in exchanges relating to money, shall be deemed a broker under this act. Commercial bro- XIII. Commercial brokers or commission merchants shall pay two kers,$200and2»/ ^jjindred dollars, and two and a half per centum upon all sales made. Any person or firm, except one registered as a wholesale dealer or banker, whose business it is, as the agent of others, to purchase or sell goods, or seek orders therefor in original or unbroken packages, or produce consigned by others than the producers, to manage business matters foVthe owners of vessels, or for the shippers or consignors of goods, or whose business it is to purchase, rent, hire or sell real estate or negroes, shall be deemed a commercial broker or commission mer- chant under this act. j;5o^°and '^'2 vf' ^ *er ^^^' Tobacconists shall pay fifty dollars and two and a half per ««nt. ' cent, on gross amount of sales. Any person whose business it is to sell, at retail, cigard, snuff, or tobacco in any form, shall be deemed a tobacconist under this act. But registered wholesale and retail dealers shall not be taxed as tobacconists, andtp^'cenfon XV. theatres shall pay five hundred dollars, and five per cent, on receipts. all receipts, which tax shall be paid by the owner of the building. Every edifice used for the purpose of dramatic representations, plays or performances, and not including halls rented or used occasionally for concerts or theatrical representations, shall be regarded as a theatre Circus, ^^^}^^r under this act. Each circus shall pay one hundred dollars, and a tax tion. of ten dollars for each exhibition, which tax shall be paid by the manager thereof. Every building, tent or space, cr area, where feats of horsemanship or arobatic sports are exhibited, shall be regarded as Jugglers, $50. ^ circus Under this act. Jugglers and other persons exhibiting shows, shall pay fifty dollars. Every person who performs by slight of hand shall be regarded as a juggler under this act: Provided, That no registry made in one State shall be held to authorize exhibitions in another State ; and but one registry shall be required under this act to authorize exhibitions in any one State. Bowling alleys XVI. Bowling alleys and billiard rooms shall pay forty dollars for an^ ar loom ^^^^ ^^j^^ ^^ billiard table registered, which tax shall be paid by the owner thereof. Every place or building where bowls are thrown or billiards played, and open to the public, with or without price, ahall be THE TAX ACT. » ••> regarded as a bowling alley or billiard room respectively under this act. XVII. Livery stable teepers shall pay fifty dollars. Any person Lirery »tabies, whose occupation or business is to keep horses for hire or to let, shall be regarded as a livery stable keeper under this act. XVIII. Cattle brokers shall pay the sum of fifty dollars, and two .5^*'^|fj ''j''""'*';^' and half per centum on the gross amount of sales made. "Any person cent. whose business it is to buy and sell and deal in cattle, horses, hogs or Bheep, shall be considered a cattle broker. XIX. Butchers and bakers shall pay the sum of fifty dollars, and ^akerf $50 and i one per centum on the gross amount of sales made. Any person per ce^t. whose business it is to butcher and sell, or ofi"erfor sale in open market or otherwise, the flesh of cattle, hogs or sheep, shall be deemed a butcher under this act ; and any person whose business it is to bake and sell, or offer for sale, bread, shall be deemed a baker under this act. XX. Pedlers shall pay fifty dollars, and two and a half per centum Pcdiers , $ 5 on the gross sales. Any person, except persons engaged in peddling *°'' '^>^p«'' «°*- exclusively periodicals, books, newspapers, published in the Confede- rate States, bibles, or religious tracts, who sells, or offurs to sell, at Books, newspa- retail, goods, wares, or other commodities, travelling with his goods •'•"•*•=•> "<=■"?*• from place to place in the street, or through different parts of the g^jj-^,*^ 4,,^ country, shall be deemed a pedler under this act: Provided, That any package, $100 pedler who sells, or offers to sell, dry goods, foreign or domestic, by """^ *^ i"^'' *'^^*- one or more original pieces or packages at one time, and to the same person or person's as aforesaid, shall pay one hundred dollars, and two and a half per cent, on the gross sales ; and any person who peddles jewelry shall pay fifty dollars, and two and a half per centum on the a„"a^a^'^p*er cent, gross sales. The tax upon pedlers shall be deemed a tax upon the per- sonal privilege, to be paid by each individual engaged in the business, without regard to place at which the same is conducted. XXI. Apothecaries shall pay fifty dollars, and two and a half per Apothecaries centum on the gross amount of sales made. Every person who keeps ^'^^4*°^ '^ '"^'^ a shop or building where medicines are compounded or prepared according to prescriptions of physicians, and sold, shall be regarded as an apothecary under this act. XXII. Photographers shall pay the sum of fifty dollars, and two photographers, and a half per centum on the gross amount of sales made. Any t^o and -is per person or persons who make for sale photographs, ambrotypes, daguer- reotypes, or pictures on glass, metal, paper or other material, by the action of light, shall be regarded a photographer under this act. XXIII. Lawyers actually engaged in practice shall pay fifty dollars. L^^yers, jon. Every person whose business it is for fee or reward, to prosecute or defend causes in any court of record or other judicial tribunal of the Confederate States, or of any State, or give advice in relation to causes or matters pending therein, shall be deemed to be a lawyer within the meaning of this act. XXIV. Physicians, surgeons and dentists actually engaged in the pi,y,ician» sur- practice shall pay fifty dollars. Every person whose business it is, for geons au(j per XXV. Confectiouers shall pay fifty dollars and two and a half per centum on the gr#s amount of sales. Every person who sells at retail confectionery, sweetmeats, comfits, or other confects, in any buildin|;, shall be regarded as a confectioner under this act, LIST AND RETURN OJT BEGISTBRED BUSINESS. f Registered per- Seo. 5. And cvcry pcrson registered and taxed upon the gross turn "^isrVu/yj amount of sales as aforesaid shall be required, on the first day of July, i^''^- eighteen hundred and sixty-three, to make a list or return to the asses- sor of the district of the gross amount of such sales as aforesaid, to- wit : From the passage of this act to the thirtieth day of June, eighteen hundred and sixty-three, inclusive, and at the end of every three months, or within twenty days thereafter, after the said first day of July, eighteen hundred and sixty three, make a list or return to the assessor of the district, of the gross amount of such sales made as aforesaid, with the amount of tax which has accrued, or should accrue 4. , thereon, which list shall have annexed thereto a declaration, under Tone returned ' i -i i i i under oatii. oath Or aifirmatiou, in form or manner as may be prescribed by the commissioner of taxes, that the same is true and correct, and shall, within such time as the collector may designate, by public notice, which time shall not be less than ten nor more than thirty days from the date of such notice, pay to the collector the amount of tax there- upon, as aforesaid, and in default thereof, shall pay a penalty in double the amount of the tax. SALARIES. c'f *o'n nrsui io" ^'^'^' ^' "^^^^ ^P°° ^^° Salaries of all salaried persons serving in 2 per cent, on ex- auy Capacity whatever, except upon the salaries of persons in "mitlry !nd°na- tho military or naval service, there shall be levied and collected a tax vai exempt. of one per centum on the gross amount of such salary, when not ex- ceeding fifteen hundred dollars, and two per centum upon an excess over that amount, to be levied and collected at the end of each year, in the manner prescribed for other taxes enumerated in this act : Pro- vided, That no taxes shall be imposed by virtue of this act on the salary of any person receiving a salary not exceeding one thousand dollars per annum, or at a like rate for another period of time, longer or Salaries J»ss than 1 , fl,uO() exempt. ouoriei INCOMES FROM ALL VOCATIONS. Sec. 7. That the Secretary of the Treasury shall cause to be as- Tncnmeaandpro sesscd and ascertained, on the first day of January next, or as soon fits assessed firwt thereafter as practicable, the income and profits derived by each per- Jauuary. ^^^^ ^^^^^ stock compauy and corporation from every occupation, em- ployment or business, whether registered or not, in which they may have been engaged, and from every investment of labor, skill, property THE TAX ACT. or money, and the income and profits derived from any source what- Except gaUnes. eter, except salaries, daring the calendar year preceding the said first day of January next, and the said income and profits shall be ascer- tained, assessed and taxed in the manner hereinafter prescribed. I. If the income be derived from the rents of houses, lands, tene- ments, manufacturing or mining establishments, fixtures and machine- Rents from ry, mills, springs of salt or oil, or veins of coal, iron or other mine- ''"*'^°' *"' *' rals, there shall be deducted from the gross amount of the annual rent a sum suflicient for the necessary annual repairs, not exceeding ten io „er cent de- per centum on said rent, except that the rent derived from houses shall ducted, 5 per ct. bo subject to a deduction not exceeding five per cent am for annual re housfes/*"' °^ pairs. MANUFACTURING, ETC, II. If the income be derived from any uiauufacluring ov mining business, there shall be deducted from the gross value of the products of the year ; first, the rent of the establishment and fixtures, if acta- Manufacturing 11 ij 111 -ii- *''" """'"R- ally rented, and not owned by the person prosecuting the bnsmess ; second, tlie cost of the labor actually hired and paid for; third, the actual cost of the raw material purchased aud manufactured ; fourth, if ihe income be 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. KAVIGATING KNTKRPBI8K8. III. If the income be derived from navigating eaterprises, there NavigatinR shall be deducted from the gross earnings, including the value of freights on goods shipped by the person running the vessel, the hire of the boat or vessel, if not owned by the person running the same, or if owned bvjhim, a reasonable allowance for the wear and tear of the same, not exceeding ten per cent, per annum, and also the cost of run- i"piicent. dc- ning the boat or \essel. SHIP DUIIDINQ, BTC. IV. If the income be derived by the tax payer from boat or ship- building, there shall be deducted from the gross receipts of his occu- buiidiiis*" pation, including the value of the ship when finished, if built for him- self, the cof-t of the labor actually hired and paid by himself, and the prime cost of the materials, if purchased by him. BALKS fT MKRCHANDIZK AND OTHER PROPERTY. V. If the income be derived by the tax payer from the sale of merchandize or any other property, real or personal, there shall be de- ?aie of mer- ducted from the gross amount of sales, the prime cost of the property '^ sold, including the cost of transportation, salaries of clerks actually paid, and the rent of the buildings employed in the business, if hired and not owned by himself. 5 TgE TAX ACT. ALL OTHKK OCCUPATIONS. • From any otijer VI. If the income be derived by the tax payer from any other oc- 'T'lerk"' mi^reiu cupation, profession, employmcut or business, there shall be deducted of office, &c., de- from the gross amount of fees, ci mpensation, profits, earnings, or com- ducted. missions, the salaries of clerks actually paid, and the rent of the office or other building used in the business, if hired and not owned by himself, the cost of labor actually paid aud not owned by himself, and the cost of material other than machinery purchased for the use of his business, or to be converted into some other form in the course of his business ; and in case of mutual insurance companies, the amount of losses paid by them during the year. The income derived from all Incomes from all Other sources shall be subject to no deduction whatever; nor shall for- other sources svib- eiofners be subioct to a tax upon any otuir income than that derived ject to no deduc- .^ •' , ^^.■' , ^ ,, tion. from property owned, or occupations or employments pursued by busi^es°^[n'oon^ ^^®™ ^^^^^"^ ^'^^ ^^"^^■^'*^'"'*'^^ ^^^^^'^' ^"^ ^"^ estimating income there federate States, shall be included the value of the estimated annual rental of all dwell- ings, houses, buildings or builditig lots in cities, towns, or villages, oc- cupied by the owners, or owned aud not occupied or hired, and the value of the estimated auaaal hire of all slaves not engaged on plan- tations or farms, and not employed in some business or occupations, the profits of which are taxed as income under this act. When the c Jd^n"^ f'Hio' ex- incomc shall be thus ascertained, all of those which do not exceed empi. five hundred dollars per annum shall be exempt / r ^ FALSE RETURNS. RKFERKES. Sec. 8, That if the assessor shall be dissatisfied with the state- ment or estimate of income and profits derived from any source what- ever, other than products in kind, which the tax prtyer is required to render, or with any dtduclion clnimed by said tax payer, he shall se- lect one disinterested citizen of the vicinage, as a referee, and the tax ueferees tob« payer shall select another, and the two thus selected shall call in a gclsoH^s n!t^3»"- third, who shall investigate and deteniino the facts in reference to fiej wuu r«turn. said estimate and deductions, and fix the amount of income and pro- fits on which the tax payer shall be assessed, and a certificate signed by a majority of the referees, shaU bo conclusive as to the amounf. of c^rtiacateofref- incoraeand profits on which the tax payer shall be assessed: Provided, r?tf„stt°°paye\' That if any person sl^all fail or refuse to render the statement or esti- ifHtafemenicon- raato aforesaid, or shall fail or refiisie to select, a referee as aforeaa'd, folT/orrhs or tr*u« the assessor shall select three ufcrces, who shall fix the amount of in- ^™y'i[*pP.^yc"„;° come and profits on which the tax paver shall bo assessed from the on amount, best evidence they can obtain, and a certificate signed by a majority of said referees shall be conclusive on the tax payer : xiiul prLvidcd further, That in any case submitted to referees, if tHey, or a majority of tiicm, shall fiud and certify that the statement or estimate of in- come and profits rcudereil by the tax payor do.es not contain more than four-fifths of the true and real amount of his taxable income and pro- fits, then the tax payer, in addition to the income tax on the true amount of his income and profits ascertained and assessed by the ref- erees, shall pay ten pur ceutum on the amount of said income tax, and tiie assessor shall he entitled to oue-fif'th of said additional ten per ceutum over and above ail other fees and all -wauiies: A id 'provided Assessor enii- furlher, That the assessor may administer oaths to referee?, the tax the 10 percent." payer, and any witness before the referees, in regard to said estimate, Assessor may ad- and any deduction claimed, or any fact in reference thereto, in such minister oaths. form as the Secretary of the Treasury may prescribe. PROFITS ON FLO0R, BACON, ETC., OURINQ THE YEAR 1862. Sec. 9. On all profits Tuadc by any person, partnership, or corpo- ration during the year eighteen hundred and sixtj-two, by the pur- chase within the Confederate States and sale, during the said year, of any flour, corn, bacon, pork, oats, hay, rice, salt, or iron, or the manu- factures of iron, sugar, ml)las8e3 made of cane, leather, woolen cloths, p^na,, shoes, boots, blankets and cotton cloths, a tax of ten per centum shall bacon, pork, ic.,' be levied and collected, to be paid on the first day of July next: Pro- ishxfo ^Itrlenl vided, That the tax imposed by this seciiuu shall not apply to pur- *» i'^gP"''' ^*' •'"■ chases and sales made in the due course of the regular retail busiuess, ' and shall not continue beyond the present year. TAX IN KIND. Sec. 10. That each farmer and planter in the Confederate States, *Pbn*heissw^ itftov roB>>rvwjar for fajytrwn nse fifby bushels of sweet potatoe?, and fifty eis irwfixrf^^^ touhfil* ot Irifth- potatoeB, one hundred bushels of the corn-, or fifty 5o*\j^^h^' "^w"; ^biislujl* of Ui» wh«at prodotwd in the prewtit* y«»r, shall pay and de- »^vc.j. liver to the Confederate Government, of the products of the present year, one-tenth of the wheat, com, oats, rye, buckwheat or rice, unmk \\{ 10 THE TAX AOT. wheai"c"'i'ii° ie*"'*^ ^'^^'^^ potfttocs, and of the cured hay and fodder ; also one tenth of a* ataxia kind, the sugar, molasses made of cane or of sorghum, where more than thirty gallons are made, cotton, wool and tobacco ; the cotton ginned and packed in some secare manner, and tobacco stripped and packed in boxes ; the cotton to be delivered by him on or before the first day Reserve 2jbusii- °^ March, and the tobacco on or before the first day of July, next after eispe3s-»r_hi'aa3, their production. Each farmer or planter, a ftet ■ re gervi ng - tw enty or^-^ui ^•^'^jjji^ij^ls of peaa or beans, but not more than twenly. buahelfrof bT>th, ^M«-hi«-^wo 1196^ shall deliver to the Confederate Government, for its use, one-tenth of the peas, beans and ground peas produced and gath- ered-by him during the present year. As soon as each of the afore- said crops are made ready for market, the tax assessor, in case of dis- agreement betweep him and the tax payer, shall proceed to estimate Refertes to be the samc iu the following manner : The assessor and tax payer shall each select a disinterested freeholder from the vicinage, who may call thi'i'a person '" * ill ^ third iu case of difference of opinion, to settle the matter in dis- pute ; or if the tax payer neglects or refuses to select one such freehold- er, the said assessor shall select two, who shall proceed to assess the crops as herein provided. They shall ascertain the amount of the crops either by actual measurement or by computing the contents of the rooms or houses in which they are held, when a correct computa- tion is practicable by such a method, and the appraisers bhall then es- Appraiserstoes- ti™'''^® ""^^1^ oath, the quantity and quality of said crops, including timate. under what may havc been sold or consumed by the producer prior to said quality and^'aiue estimates, whcthcr gathered or not ; excepting from said estimates •t the produee. g^^jj portion of said crops as may be necessary to raise and fatten the hogs of such farmer, planter or graiier, for pork ; Frotided, That the following persons shall be exempt from the payment of the tax in kind, iTv. n, ,^ n imposed by this section, via : Exemptions, ■r-¥-iiii/»oM i rii/» eaeh family not I. Each head of a family not worth more fthanj five hundred worth more thaa /|„ll„-o Uoo. dollars. II. Each head of a family with minor children, not worth more than ?Mo, and for five hundred dollars for himself, and one hundred dollars for each looo f"r°each mi' miuor living with him, and five hundred dollars in addition thereto, for r,?'r ii^i'"/'- '?v' each minor son he has living, or may have lost, or had disabled in the nrriisabled in the i • army. military or naval service. III. Each ofiicer, soldier or seaman, in the army or navy, or who has jiooeaciiomcer been discharged therefrom for wounds, aud is not worth more than Ac, in tlie army ,, i i ii (te.,nr disrhargea OEC thousanu dollars. for wounds. jy. Each widow of any ofiBcer, soldier or seaman, who has died in the military or naval service, the widow not worth more than one thousand dollars : Provided, That in all cases where the. farmer or planter does not produce more than fifty bushels of Irish potatoes, two po'ato"s,yoo hu8h^- hundred bushels of corn, or twenty bushels of peas and beans, he shall els corn, 20 bush- not bc snbject to the tax in kind on said articles, or either of them ; cxeiijpt. ' ^"^^^ and the forage derived from the corn plant, shall also be exfjuipt in all <5t— ^!_^.^C^^ ^ cases where the corn is not taxed in kind; neither ^aU^ivJarmer or ^2.=...,_t. /a ^C/f planter, who does not produce more than ten pounds ofwoolWrmlre ibs.'^"'c'otto°u'' for fifl^^^ii pounds of ginned cotton, for each membor of the lahiily, br. eaeii member of subject to Said tax iu kind. The tax assessor, after allowing the amiiy, exempt, exemptions authorized in this section, shall assess the value of the portion of said crops to which the Government is entitled, and shall give a written statement of this estimate to the collector, and a copy of the same to the producer. The said producer shall be require.. THE TAX ACT. to deliver the wlifcat, corn, oata, rye, buckwheat, rice, peas, bcaus, cured hay and fodder, sugar, molasses of cane or sorghum, wool, thr.s to be paid as a titho in kind, after they have been estimated as afore- said, in such form and ordinary marketable condition as may be usual in the section in which they are to be delivered, within thirty days from the date of notice given by the agent of collection, that he is ready to receive such produce, (except cotton and tobacco shall be delivered in the manner, and at the times hereinbefore provided,) at some depot not more than twelve miles from Ihe olace of production, and if not delivered by the times, and in the ofcder stated, he shall be liable to pay five times the estimated value of the portion aforesaid, to be collected by the tax collector, as hereinafter prescribed : Provided, That Post O.uarteftj^^gia may direct such delivery to be made at auy time withiinfiiKjrioDths after tie date of said estimates, under the sanction of the periaTty aforesaid, and that producers shall be paid tkc expea?C3 of the transportation of their tithes from the place of production to the place of delivery at the usual rates of compensation paid by the Gov- ernment in tho State in which the delivery is' made. Such delivery when required to be made of grain in bushels, shall he made in bushels, saek» to be fur- according to the Government standard of weight per bush* 1 : Provided, ernmem^am/ colt The government shall be bound to furnish to the producer sacks of barreu t« be for the delivery of such articles of grain as require to be put in sacks * °*'^ ' for transportation, and shall allow to the producer of molasses the cost of the barrels containicg the earae. The faid estimate shall be . ^'''"'*!'' '"■: ,. ., ,,* . , jti elusive of amonnt conclusive evidence of the amount in money, of tax due by the pro- of tax in money, di^cer to the government, and the collector is hereby auihorized fo proceed to collect the same by issuing a warrant of distress from his pne^^warrlnt" of office, under his signature, in the nature of a writ of ^ert /flftas, tii ^<''^<-> i March. MarcD, eighteen hundred and sixty ^oufj i a n accouni orau The nogs he ^^^^^^Z^ /"ifT7^^4 ^^J ^^^" slaughtered since the passage of this act and before that time ; after the delivery of this estimate to the post quartermaster hereinafter mentioned by the aseessor, the said farmer, planter or gra- One-tenth same zler shall deliver an equivalent for one-tenth of the same ju cured ba- te be dehvered as , f ■ . 1 /■ 1 , .1 111 • i_i. an equivalent, at con, at tbo rate of Sixty pounds 01 bacon to the one hundred weight bac'oif toVjuTb^s! °^ P°^'^- '■'■'.^^^ °^ ^^^ fi^st of November, eighteen hundred and sixty pork.^ three, an estimate shall, be made, as hereinbefore provided, ol the val- »/ caure,^ Viuiee^ ^^ of all neat cattle, horses, mules, not used in cultivation,. and asses &c., to be inade, owucd by oach person in the Confederate States, and upon such value one per cent, on ,, . , •' i n i , i , .'i i c value, to be paid the Said owucrs shall be taxed one per cent., to be paid on or before iBtJan. the first d^ty of January next ensuing. If the grazier, or planter or farmer shall have sold beeves since the passage of this act, and prior to the first day of November, the gross proceeds of such sales shall Gross sales of be estimated and taxed as income, after deducting: therefrom the money beeves prior to,,, ■ ^ r xt i o ^ i • ^ -, i i . 1st Nov. taxed as actually paid tor the purchase or such beeves, if they have been actu- i^liTchase'^moD'e""! ^^^^ puichascd, and the value of the corn or peas consumed by them. value of corn con- The estimate of these items shall be made in case of disagreement be- ""iTca'se of disa- twcon the assessor and tax }>ayer as herein provided in other cases of preement, r.fereea incomo tax : Provided, That no farmer, planter or j/razier, or other to be Su'fCted. , in i T ,"11 y r> r> person, vrbo sliaU not LJaughtcr more than two hundred and fifty pounds of net poik during any year, shall be subject to the bacon tithe imposed by this section ; and 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 of such officer, soldier or seaman, or any head of a family, who does not own more than two cows and calves, shall be exempt from the tax imposed by this section on neat cattle. • POST QUAUTERMA.STERS. masters. One for Sec. 12. That the Socrctarv of War shall divide the scrvico of the c?es!'ti,eUhef f"; q«artermastei's department into two branches, one, herein denomina- distribution of ted post quai'termasters, for the collection of the articles paid for *''*""■ taxes in kind, and the other for distribution to the proper points for supplying the army, and for delivering cotton and tobacco to the agents of the Secretary of the Treasury. The tax assessor shall trans- fe1''S'°terTo' !H' \^« estimate of articles due from each person, by way of a tax in post quariermaB- kind, to the duly authorized post qfiartermaster, taking from the said t^ej_^tak,ng h,s re- quartermaster a receipt which shall be filed as a voucher with the chief collector 'n settling his account, and a copy of this receipt shall be tobe^fnrnishefme f"''"^^^^'*^ ^-^ ^^^ ^^^^^ collcctor to the auditor settling the post quar- auditor'Ty'°chief tcrmastcr's account as a charge against him.' The post quartermaster eoiiector. receiving the estimate, shall collect from the tax payer the articles THE TAX ACT. 13 v?liicli it specifies, and which he is bound to pay and deliver as a tax to post quartermas- the Confederate government. The post quartermaster shall be liable ^^ ^°.y°^^^'^^ *>■*•■ for the safe custody of the articles placed in his care, and shall ac- siWeforthdrsaFe count for the same by showing that, after proper deductions from un- '=""*^y avoidable loss, the residue has been delivered to the distributing agents as evidenced by their reocipls. The said post quartermaster shall, also, state the accounts of the quartermaster's receiving from him the articles delivered in payment of taxes in kind at his depot, and make a monthly report of the same, to such ofiicer as the Secretary of terTo^iate'thTf^: War may designate : Provided, That in case the post quartermaster co"»ts of the quar- shall be unable to collect the tax in kind specified in the estimate de- ving the arttcils liveied to him as aforesaid, he shall deliver to the district tax collector *^^'i.^"^,*^- ■y ' /* -I 1 * i»ii« T post (ju^ricr- said esUmate as a basis lor the distress warrant authorized to be issued, master faiuo coi- and take a receipt therctor, and forward the same to the chief tax col- mated'^to''^be ''de- lector as a credit in the statement of the accounts of said post quar- Uvered to district termaster : Provided, That any partial payment of said tax in kind shall be endorsed on said estimate before delivering the same to the district tax collector as aforesaid, and the receipt given to him therefor by the district tax collector, shall specify said partial payment. When p^j,,^, payment the articles thus collected through the payment of taxes in kind have of tax in kind to been received at the depot as aforesaid, they shall be distributed to J'i^niate.'"'^'^ °" "" the agents of the Secretary of the Treasury, if they consist of cotton, wool or tobacco, or if they be suitable for forage or subbistence, to such places and in such manner as the Secretary of War may pre- cotton wool, & scribe. The wool collected under this act shall be retained by the tot>acco ' distnbu- Qaartermastcr's Department as supplies. Should the Secretary of stcrc°ary°'^of the War find that some of the agricullural produce thus paid iu and suita- '^'"j^^"^" ^^ „„. ble for forage and subsistence has been, or will be deposited in places der corur'oi of'sec-^ where it cannot be used either directly or indirectly for these pur- '^if^j^iiVces poses, he shall cause the eamo to be sold, in auch manner as he may whure it cannot he prescribe, and the proceeds of such sale shall be paid into the Trea- aale to be*^soid sury of the Confederate States. Should, however, the Secretary of f^^^J*^^^^^ p*'*^ War notify the Secretary of the Treasury that it would be impractica- ble for him to collect or use the articles taxed in kind, or any of them, to be received in certain districts or localities, then the Secretary of the Treasury shall proceed to collect in said district or locality the in certain dis- money value of said articles specified in said estimate and not required oVaAi'Ses'^may be in kind, and said money value shall be due on the first day of January collected. in each and every year, and be collected as soon thereafter as practica- be'du" ik January ble, and where in districts heretofore or which may hereafter be ascer- ^'"'^^ y^'^"'- taiued to be so impracticable, quartermasters or commissaries serviug ..ith troops in the field, shall have collected or may hereafter collect from producers any portion of their tax iu 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 collected. And when assess- ments in practicable localities have been made and transferred to post quartermasters, and transportation is difiicult to be obtained, the sup- ply of grain sacks insuflicient, or the amount of produce receivable is too small to justify the expenses of collection, post quartermasters, with approval of their superior officers, shall be authorized to transfer the estimates to District Collectors, to be collected in their money vlalue only. 14 THE TAX ACl*. Sec, i;^. That the assessors, whose duty it is uader said act to csti- mate the taxes in kind, shall be appointed by the Secretary of War, and their duties shall be the same, and the duties shall be executed in "*■ the same manner as is prescribed by sections ten, eleven and twelve of this act, in reference to the estimates and assessment of taxes in kind on agricultural products and slaughtered hogs ; and there may be one assessor appointed for each practicable tax district, and he shall take the oath as assessor of taxes in kind prescribed by section five of the act for the assessment and collection of taxes, approved May first, eighteen hundred and sixty-three, which oath shall be delivered to such officer as the Secretary of War may designate. And the assess- ors of t;ixcs in kind shall be separate and distinct from the assessors of money tax, and shall be subject to the exclusive direction and control of the War Department, and shall receive the same compensation for such time as they may be employed, as is allowed to other agents of the Quartermaster's Department. BSTIMATBS OF INCOMES AND STATEMENTS OF SPECIFIO TAX, IXC. Qtmes'^Ac" dell'- Sec. 14. That the estimates of incomes and profits, other than ered by assessor to ^jjose payable iu kind, and the statements or bills for the amount of the collector, and eira ■ n'- •' ' . , . i ■ i <• • receipt. Specific tax on occupations, employments, business and professions, and of taxes on gross sales, shall be delivered by the assessor to the collector of the district, who shall give him a receipt for the same, and Receipt ts be ^j^g g^id assessor shall file his receipt with the chief tax collector of the collector by the State, and the Collector of the district, holding said estimates, statements *Mone°y to be paid Of bills, shall procccd to collect thc samc from the tax payer. The money to chief collector thus collected shall be paid to the chief tax collector of the State, and «8t*imates"ie. ^^ the estimates, statements or bills aforesaid, shall be arranged by the assessor, and general lists shall be made from them in the same man- ner and for the same purposes designated by section thirteen of the assessment act. • TRUSTEES, GUAKDIANS, EXECUTORS, ETC. Sec. 15. That every person who, as trustee, guardian, tutor, cura- . tor or committee, executor or administrator, or as agent, attorney in auswerabie for all fact, OT factor, of any pcrsou or persons, whether residing in the Con- carc^nd requhde federate States or not, and every receiver in chancery, clerk, register or to pay the taxes, other officer of any court, shall be answerable for the doing of all such **■ acts, matters and things as shall be required to be done in order to the assessment of the money, property, products and income under their control, and the payment of taxes thereon, and shall be indemnified against all and every person for all payments on account of the taxes herein specified, and shall be responsible for all taxes due from the es- indemnified for ^ates, iucome money, or property in their possession or under their payment of such COntrol. taxes. INCOMES EXEMPT. Sec. 16. The income and moneys of hospitals, asylums, churehes, pit\"s°a3^yi"u Ill's' j schools and colleges shall be exempt from taxation under the provi- ehurches, stbools oiona cif lliin not f / and colleges ex- ^^^^^ *^^ ^"^^ ^°''* / '*''-'- ^* smpt. THE TAX ACT. • 15 RULES AND RBGULA.TIONS. Sec. 17. That the Secretary of the Treasury be, and he is hereby secretary of authorized to make all rules and regulations necessary to the operation I'f'-^asoj'y rules, 4e of this act, and not inconsistent herewith. LIFE OF THB ACT. Sec. 18. This act shall be in force for two years after the expira- tion of the present year, and the taxes herein imposed for the present Af» '" f"r«e iw« , ,, f , . < ', ,1 , -I 1 ^1 e^ • i\. rears after e.Tnira- year, shall be levied and collected each year thereafter in the manner uou ^f iscs. and form herein pre&crijKid, aad for )he said time of two^jears, unless this act shall be soonerrepealfed. N ^ "* — *-**^ > Approved February 17, 1864. i\ ' THE TAX BILL. AJ\ AC'.l\ to lay ddditional faxes for the common defence, and ^^ ^ support of the Government, Sec. 1. Tliti CoihjrvAn ofilic CdnfaJcrni-' SuUcs of America ctb enact, That in addition to the taxes levied by the " Act to lay taxes for the common defence and to carry on the Government of the Confederate States," approved twenty- tonrth of April, eighteen hundred and sixty- three, there shall be levied, from the passage of this act, on the subjects of taxation hereafter mentioned, and collected fi-oni every person, co-partnership, association or corporation, liable therefor, taxes as follows, to-wjt : I. Upon the value of propdlLj, real, personal and mixed, of every kind and dcscription,'not hereinafter exempted or taxed at a diticrent rate, five per cent : Provided, That from this tax on the vlilue of '^ > • property, employed in agriculture, shall be deducted the value of the tax in kind derived therefrom, as assessed under the law imposing it, and delivered to the Government: Provided, That no credit shall be allowed beyond five per cent. II. On the value of gold and silver wares and plate, jewels, jewelry and watches, ten per cent. III. The value of property taxed under this section, shall be assessed on the basis of the market value of the same, or similar property in tlie neighborhood where assessed in the year eighteen hundred and sixty, except in cases where land, slaves, cotton or tobacco have been purchased since the first day of January, eighteen hundred and sixty-two, in which case the said land, slaves, cotton and tobacco so purchased, shall be assessed at the price actually paid for the rame by the owner. /• r < i r- ■< - '" '■"-'' / ii<- < ^ j ^' ■<. Sec. 2. On the value of all shares or interests held in any bank, banking company 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. The value of property taxed under this section shall be assessed upon the basis ot the market value of said property in the neighbor- hood where assessed, in such currency as may be in general use there, in the purchase and sale of such property, at the time of assessment. Sec. 3. I, Upon the amount of all gold and silver coin, gold dust, gold or silver bullion, whether held by the banks or other corporations or individuals, five per cent ; and upon all monies held abroad, or upon the amount of all bills of exchange, drawn therefor on foreign countries, a tax of five per cent ; such tax upon money abroad to be assessed and collected according to the value th«r««f at the place where the tax is paid. THE TAX BliL. 17 II. UpoTi the amount of all solvent credits, and of all bank billf, and. all otle" papers issued as currency, eiclupive of non-interest beariog ConfederAte treasury notes, and not employed in a registered business, the income derived from whicli is taxed, five pei ce-t. Skc. 4. Upon profits made in trade and business, as follows : I. Or all profits made by buyicg and scllirjg spirituous liquors, flur, wbeat, corn, rice, sugar, molasses or syrup, salt, bacon, pork, boga, beef or beef cattle, sheep, oats, bay, fodder, raw hides, leather, horues, ■ -*- c- mules, boots, shoes, cotton yarns, wool, woolen, cotton or mixed clothaj/l ^ hats, wagons, harness, coal, iro'j, s^cel or nails, at any time b3t-i7een the first of January, eighteen hundred and s.ijt?-th^e^, and the first of January eighteen hundred and sixty-fi^'c, t?ti pef cent., in addition to the tax on such profits as income under the " act lo lay taxes for the common defence, and carry on the Government of the Ccnf^dorato States," approved April twenty-fourth, eighteen hundred and sixty- three. II. Oa all profits made by buymg and soiling ra"»ney, gold, silver, foreign exchange, stocks, notes, debts, credits, or obligations of any kind, and any merchandize, property or effects ot any kind, not enumerated in the preceding paragraph, between the times named therein, ten per cent., in addition to the tax on such profits as income, under the act aforesaid. III. On the amount of profits exceeding twenty-five per cent., made during either of the years eighteen hundred and sixty-three and eigh- teen handred and sixty-four, by any bank or banking company, insur- ance, canal, navigation, importing and exporting, telegraph, express, railroad, manufacturing, dry dock, or other joint stock company of any description, whether incorporate or not, twenty-five per ceot. on such excess. Sec. 5. The following exemptions from taxation \inder this act shall be allowed, to wit : I. Property of each head of a family to the value of five hundred dollars ; and for each minor child of the family to the further value of one hundred dollars ; and 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 member of the family when he entered the service, to the further value of five hundred dollars. II. Property of the widow of any oflBcer, soldier, sailor or marine, who may have died or been killed in the military or naval service, or where there is no widow, then of the family, being minor children, to the value of one thousand dollars. III. Property of every ofiicer, soldier, sailor or marine, actually engaged in the military or naval service, or of such as have been dis- abled in such service, to the value of one thousand dollars. Provided, That the above exemptions shall not apply to any person, whose pro- perty, exclusive of household furniture, shall be assessed at a value exceeding one thousand dollars. IV. That where property has been injured or destroyed by the ' enemy, or the owner thereof has been temporarily deprived of the use or occupancy thereof, or of ihe means of cultivating the same, by reason of the presence or the proximity of the enemy, the assessment on such ^}r^C^r\,y may be reduced, in proportion to the damage sustained 18 THE TAX BILL. bv tbe owner, or tbe tax asscBscd tbereon may be reduced in tbe same ratio by the district collector, on satisfactory evidence submitted to him by tbe owner or af<&fcb£ior. Sko. 6. Ttiat the taxes on property laid for tbe year eigbteen bun- dred and sixty-four, shall be assessed as on tbe day of tbe passage of this act, and be due arid collected on tbe first day of June next, or as Boon after as practicable, allowing an extension of ninety days West of tbe Mississippi river. Tbe additional taxes on incomes or profits for tbe year eighteen hundred and sixty-three, levied by this act, shall .be assessed and collected forthwith ; and the taxes on incomes or profits ' for the year eighteen hundred and sixty-four, shall be assessed and 'f collected according to the provisions of the tax and assessment acts of eigbteen hundred and sixty-three. /'JL^/ A sX^-ti.'L- S^c. 1. So much of the tax act of tbe twenty-fourth day of April, vc ^iL\ju^cCi tC eighteen hundred and sixty-three, as levies a tax on incomes derived J ji from property or effects on tbe amount or value of which a tax is levied ^^*a^ t>v this act, and also the first section of said act, are suspended for the ^f^.^,- year eighteen huudred and sixty-four, and no estimated rent, hire or interest on properly or credits herein taxed ad valorem, shall be assessed or taxed as incomes under tbe tax act of eighteen hundred and bixtj-three. Sec. 8. That the tax imposed by this act on bonds of tbe Confed- erate States heretofore issued, shall in no ease exceed tbe interest on the same, and such bonds, when held by or for minors or lunatics, shall be exempt from the tax in all cases where the interest on the same shall not exceed one thousand dollars. Approved February 17, 1864. XZ i x^, /s^^4 AN ACT TO AMEND THE TAX LAWS. The Congress of the Confederate States of America do enact, That the first, second, and third sections of the act to levy additional taxes for the common defence and support of the Government, approved 17th of February, 1864, be amended and re-enacted so as to read as follows, to-wit ; Section 1. That in addition to the taxes levied by the " Act to lay taxes for the common defenre, and to carry on the Government of the Confederate States," approved April '24th, 1803, there shall be levied, from the l"tli day of February, 1864, on the sul'jects of luxation, hereinafter mentioned, and collected from every person, copartnership association or corporation, liable therefor, taxes as follows, to-wit : I. Upon the value of all property, real, personal, and mixed, of every kind and description, not hereinafter exempted or taxed at a difTerent rate, five per cent : Provided. That from the tax on the value of properly employed in agriculture shall be deducted the value of kind derived therefrom during the same year, as assessed under the law imposing ii, and delivered to the Government, whether delivered during the year or afterwards including the bacon delivered after, and not prior to, the assessment of the tax on property employed in agriculture, as aforesaid; and the collection of the tax on such property shall be suspended after assessment, under the order of tie Secretary of the Treasury, until the value of the tithe to be deducted can be ascerliiiiicd, and when so ascertained, it sh.iU be the duty of the post quartermas- ter to cei tify. and of the district collector to deduct the value of sucn tithe, and any balance tound due may be paid in bonds and certificates therefor, authorized by the •• Act to reduce the currency and to authorize a new issue of notes and bonds," in like manner as other taxes, payable during the year : Provided, That no credit shall be allowed beyond five per cent. II. Onthe value of goldandsilver ware and plate, jewels, jewelry, and watches, ten per cent. IH. The value of property taxed under this section shall be assessed on the basis of the market value of the same, or similar property in the neighborhood where assessed, in the 3ear 18G0, except in cases where lands, slaves, cotton, and tobacco bave been pnrcha.'cd since the 1st day of January. 1862, in which case the said land, i-laves, cotton, and tobacco so purchased, fhall be assessed at the price actually paid for the .«i,me by the owner : Provided, That land purchased by refugees, and held and occupied by them for their own use and residence, shall be assessed according to the market value in the year I860. Sfc. 2. That section second of an act entitled" An act to levy additional taxes for the common defence and snppo:t of the Government." approved 17th of Februarj', 1864, be, and the same is hereby repealed ; and it is hereby declared that all the property and assets of corporations, associations, and joint stock companies, of every description, whether incorporated or not, shall be assessed md taxed in the same manner, and to the same extent, as the property and assets of individuals ; the tax on such property and assets, to be assessed against, and paid by such corporations, associations, and joint stock companies : Provided, That no bank or banking company shall be liable to pay a tax upon deposits of money to the credit of and subject to the checks of others ; Provided further. That the stock, shares, or interests, representing property or assets in corporations or joint .stock companies or associations, shall not be assessed or taxed. And, provided further. That all property within the enemy's lines be, and the same is hereby exempted from all taxation so long as it remains in the enemy's lines. Sko. 3. That paragraph one, of section three, of an act entitled " An actio levy additional taxes for the common defence and support of the Government," approved 17th February, 1864, be, and the same is hereby amended and re-c^cted so as to read as follows : Upon the amount of all gold and silver coin, gold dust, gold or /: Rilver ballion, moneys held abroad, or bills of exchange drawn therefor, promissory notes, rights, credits, and securities, payable in foreign countries, five per cent, to b«8 paid in specie, or Confederate Treasury Notes at their value as compared with specie iit the time the tax is payable ; the relative value of specie and Confederate Treasury Notes, for the purpose of payment under this act, to be fixed by regulations to be ])rescribed by the Commissioner oi Taxes, under the direction of the Secretary of the 'I'reasnry. 8kc. 4. That section sixteen, of the " Act to amend an act entitled ' An act to levy taxes for the common defence, and carry on the Government of the Confederate States,' approved 17th February, 1864," be, and the same is hereby, amended so as to read as follows : I. The income, property, and money, other than Confederate Treasury Motes, of hospitals, asylums, churches, schools, colleges, and other charitable institations, sball be exempted from taxation under the provisions of this act, or any other law. The property of companies formed under the act entitled " An act to establish a volunteer navy," shall be exempt from taxation, except on the income. II. That paragraph six, section seven, of the same act, be, and the same is vj / hereby amended by adding thereto, as follows : ^ ^ ••' If any person shall t'lil to make due return, as required by said section, of (V^ the income or jjrofits tnxed under any law of Congress, or in case of disagreement Zf with the assessor lo submit the sarr.e to referees, as provided by law, or shall fail or 5-^-C refuse to pay the tax tliereon, within such time as shall be prescribed by public notice, liy the district collector, under the direction of the Commissioner of Taxes, such per- son shall be deemed and held to be in default; Provided, That such person shall not be deemed and held to be in default ; who may fail, or has failed to make payment, or due returns in consequence of the presence or interference of the eji€my,orthe absence or neg'ect of the ofiQcers charged with the assessment and collection of taxes." Sec. 5. That this act shall not be so construed as to subject to taxation, corn, bacon, and other agricultural products, which were produced in the year 1S63, and in the possession of the producer on the 17th February, 1864, and necessary for the support of himself and family during the present year, and from or on which taxe.'* in kind have been deducted and delivered or paid. Sec. 6. That section four, paragraphs one and two, of the act approved 17th February, 1864, entitled " An act to levy additional taxes for the common defence and support of the government,-' be so amended as to levy an additional tax of thirty jier cent, upon the amount of all profits made by selling the articles mentioned in the said paragraphs between the 17th day of February, 1864, and the first day of July next, which additional tax shall be collected under said act. Sec. 7. That on all Treasury notes of the old issue, of the denomination of five dollars, not exchanged for new issue prior to the 1st day of January, 1865, and which may remain outstanding on that day, a tax of one hundred per cent, is hereby imposed. Sec. 8. That section seven of an act entitled " An act to levy additional taxes for the common defence and support of the government," approved 17th February, 1864, be, and the same is hereby repealed, and the following inserted in lieu thereof: I. That the first section of the " Act to levy taxes for the common defence and to carry on the government of the Confederate States," approved 24th April, 1863, is suspended for the year 1864. II. In all cases where a tax is levied on income derived from property, real, personal, and mixed of every description, on the amount or value of which an ad valorem tax is laid, the ad valorem tax shall be deducted from the income tax : Pro- vided, That in no case shall less be paid than the ad valorem tax. III. In the assessment of income derived from manufacturing or mining, there shall be deducted from the gross income or profits, the necessary annual repairs, not exceeding ten per cent, on the amount of the income derived therefrom. And, in rovided further. That in case the loss be sustained prior to assessment, the aSs6ssor, on satisfactory proof thereof may make deduction therefor in proportion to the loss. Approved February 13th, 1864. yijV ACT to he entitled an act in relation to the qualifications of State Collectors. The Congress of the Confederate States of America do enact, That the provisions of section thirty-nine, of an act entitled *' An act for j\e assessment and collection of tp.xrs," approved Miiy 1, 1863, shall lot be construed to apply to the office of State collector. f Approved February l"7tb, 1864. a-^ 2Q THE TAX BILL. Joint Resolution explanatory of the act entitled " An act to lay taxes for the common defence, and carry on the Government,'^ approved the twentyfourth day of April, eighteen hundred and sixty-three. Resolved by the CongresH of the Confederate States of America, That the daily wages of detailed soldiers, and other employees of the Gov- ernment, are not liable to taxation as income, although they may amount in the aggregate to the sum of one thousand dollars per annum. Approved February l7tli 1864. AJ^ ACT au'horizing the tax in kind on bacon to be commuted by collection of salt pork as an equivalent. The Conyress of the Confederate States of America do enact, That Aosistaut Qiiartermaster's, and other agents, engaged in the collection of tax in kind, may be authorized, under orders and. regulations made by the Secretary of War, to demand and receive in commutation for the tax in kind on bacon, an equivalent therefor, in salt pork. Approved December 28th, 1868. ANA GT to regulate the collection of the tax in kind upon tobacco., and to amend an act entitled " An act to lay taxes for the common defence., and carry on the Gov- ernment of the G onfederate States,'''' approved April ^ twenty-fourth, eighteen hundred and siocty three. The Congress of the Confedernfe l^tates of America do enact, That the tax in kind of one-tenth, imposed by said act, upon ell tobacco grown in the Confederate States, instead of being collected by the Post Qaartermaster, shall be collected by the agents appointed by the Secretary of the Treasury to collect and preserve tobacco, and the tax assessor shall transfer their estimates of the tobacco due from each planter or farmer, specifying both quantity and quality, to the said agents, or their duly authorized sub-agents, taking their receipts there- . ^ , , ,for, and shall also transmit a copy of these estimates to the Chief of \ _ , . , the Produce Loan OflBce, and when said tobacco has been collected, .. , , the said agent shall be liable for its safe custody. ^"j Sec. 2. That each farmer and planter, not earlier than the first day of June, nor later than the fifteenth day of July, shall deliver his tithe of tobacco in prizirg order, put up in convenient parcels for transpor- tation, at the nearest prizing depot, of which there shall be not less than one established in each county, by the agents for the collection and preservation of tobacc:>, where the said tobacco shall be prized, and securely packed in hogsheads, or other packages, suitable for market, by said agents. Sec. 3. That the tax assessor shall 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 of eaid qualities, which shall be stated separately in his estimates, and shall be delivered separately by the farmer or planter, at the prizing depots. Sec. 4. All acts and parts of acts, inconsistent with the foregoing, are hereby repealed. Approved January 80tb, 1864. ^-( THE ASSESSMENT ACT. Offlee of ee-n- AK ACT for the Assessment and Collection of Taxes. OrFICE OF COMMISSIONER OF TAIKS CREATED, Section 1. The Congress of the Confederate Statet of America do enact, That for the purpose of superintending the collection of in- ternal duties, or taxes imposed, or which may be hereafter imposed by- law, and of assessing the same, an office is hereby created in the Treasury Department to be called the office of the commissioner of missioner of taxet taxes; and the President of the Confederate States is hereby au- "^**^''* thorized to nominate, and with the advice and consent of the Senate, commissioner, to appoint a commissioner of taxes, with an annual salary of three hew appointed, thousand dollars, who shall be charged, under the direction of the i)uii«; Secretary of the Treasury, with preparing all the instructions, regula- tions, directions, forms and blanks, and distributing the same, or any part thereof, and with all other matters pertaining to the assessment and collection of the duties and taxes which may be necessary to carry the laws, passed for the purpose, into effect, and with the general su- perintendence of his office, as aforesaid, and the Secretary of the Treasury may assign to the office of commissioner of taxes such number of clerks as he may deem necessary, or the exigencies of the cieri«ai force. public service may require. Sec. 2. That for the purpose of assessing, levying and collecting" all taxes and internal duties, each State shall constitute a tax division, Ka«h state t» over which shall be appointed by the President, with the advice and division. consent of the Senate, one State collector, who shall be a resident and . ^•^^^^ coUectori, /•111. lo •, , ,. ,/ ^'o^ appomteJ. freeholder m such State, with a salary of one-tenth of one per cent, on Salary. the amount collected in each State : Provided, That in no case shall the salary be less than two thousand nor more than three thousand Limitati^i^ of dollars, and said State collector shall, under the regulations prescribed a'^!^!^^: ^^^'^ by the commissioner of taxes, under the direction of the Secretary oi^l^^ yy, ^^^/i.$^ the Treasury, be charged with the duties imposed upon himself, and with the superintendence and direction of all the duties of the various eoUeetor. *^ '^""^ officers in his division or State, created by this act. The said State collector shall give bond, with sureties, to discharge the duties of his office in such amount as may be prescribed by the Secretary of the ,ha|**i'iy*e°"^Jna" Treasury, and shall take oath faithfully to discharge the duties of his office and to support and defend the Constitution of the Confederate q^^^ ot office. States. TAX districts AND DISTRICT COLLECTORS. Sec. S. Each State collector shall divide his State into convenient Jub-dirision of collection districts, following as nearly as may be practicable thecoun- tio*nd'iiTricti°how ties or tax districts into which the State may have been sub-divided by re^uiaH*. ^> 22 THE ASSESSMENT ACT. its own SLale government. Bat the Secretary of the Treasury may authorize two or more sparsely populated counties to be included in one collection district, when so recommended by the State collector, and may sub-divide large towns or cities into two or more collection districts, when so recommended by said State collector. For each of these districts a tax collector, to be called the district District collector collector, shall be appointed by the State collector, subject to the how appoiuted. approval of the Secretary of the Treasury, and .each of these district collectors shall be charged with the duty of causing to be assessed and ^j jjg. levied, and of collecting all taxes imposed or required to be paid by tiict collectors, any act of Congress, upon any persons or property within the said district. The said district collector shall be a resident freeholder of the tax district in which he shall bo appointed, and shall be subject to Shall be a resi- g^gi^ rcsculations as shall be prescribed by the commissioner of taxes, dent Ireeuolder. ^ .r <• ..- c ^^ c^ ,. r /l. rp ' / under the direction of the Secretary oi the ircasury. Sec. 4. That before any such collector shall enter upon the duties o! his office, he shall execute a bond for such amount as shall oiiec- ^® prescribed by the commissioner of taxes, under the direction of the tor shau give bend Secretary of the Treasury, with not less than two sureties, to be ap- proved as sufficient by the commissioner of taxes, conditioned that said collector shall faithfully perform the duties of his office ; which bond shall be filed in the office of the Comptroller of the Treasury. ^?."'^' I'^oT ^^'^ -^^^ ^^^^ collector shall, from time to time renew, strengthen and in- • craase his official bond, as the Secretary of the Treasury may direct. And each collector, before entering upon the duties of his office, shall c Hector shall ^^^^ ^^^^ faithfully to discharge the duties of his office, and that he renew bond. will support and defend the Constitution of the Confederate States. Sec. 5. That each district collector shall be authorized to appoint, by an iostrument of writing under his hand, as many deputies as he Ooiiector's oath j^^^^^ think proper, to be by him compensated for their services, and al- s'o to revoke any such appointment, giving such notice thereof as the commissioner of taxes shall prescribe; and may require bonds, or District coiiec- Other securitics, and accept the same from such deputy ; and each tors may appoint gy^jj deputy shall have the like authority in every respect, to collect Compensation of the dutics and taxes levied and assessed within the portion of the dis- '^Di'^tHct coiiec- ^^^^^ assigned to him, which is by this act vested in the district col- tors ;na^ revoke lector himsolfj but oach district collector shall, in every respect, be re- pui?es*!!^Bd "ma.yV-sp^^'^^ible for all monies collected, and for every act done as deputy • '^'^-'.'a^.'^S-'^X"''^ J*'H':!ji^ollector by any of his deputies whilst acting as such, and for every deputies, autho omission of duty. The collector in each State shall appoint in eacn '■''y °^- district, subject to the approval of the Secretary of the Treasury, an ^. . . . „ assessor or assessors, who shall be residents therein, and each assessor District coiiec- . , , ' . . i n i. <• i torresponsibie for SO appointed and accepting the appointment, shall, beiore he enters on deputies. j^jjg (luties of his appointment, take and subscribe, before some com- Assessors how Patent magistrate, or some district collector to be appointed by appointed.' virtuc of this act, (who is hereby empowered to administer the same) ( the following oath or affirmation, to-wit : "/, A. B., do swear, or a/- takecfatho'fomife!/'*"^ {^^ ^^^ ^^sc may be,) \hat I will sujyport the Constitution of the Confederate States of jhnerica, and that 1 will, to the best of my know- Assessor's oath. Icdge, sliill and judgment, diligently and faithfully execute the office and duties of assessor for (naming ttie district) without favor or imHi- Cei tificate o f ulity, and that I will do equal right and justice in every case in which I to* ci)Ue*etor. ^ ^^" ^"^"*^' "^'^ '^'^ <^sscssor.'^ And a cei tificate of such oath or affirmation shall THE ASSESSMENT ACT. 23 be dt'livercd to the collector of the district for which such assessor Penalty forfaii- shall be appointed. And every assessor acting in the said office with- '"'^ ^'^ "*''« '"'^''• out having taken the said oath or affirmation, shall forfeit and pay one hundred dollars, one moiety thereof to the use of tbe Confederate States, and the other moiety thereof to him who shall first sue for the same, with costs of suit : Provided, That nothing ht.reiu contained shall prevent any district collector from collecting himself the whole ,„r"|fot'prevenred or any part of the duties and taxes so assessed and payable in his dis- fjom collecting an ^ r * ■' duties, Ac. tnct. RETURNS TO ASSESSORS. DUTY UF TAX PAVERS THEREIN. Sec. 6. That it shall be the duty of any person or person^, part- nerships, firms, associations, or corporations, made liable to any tax, Tax-payers to imposed by any act imposing taxes, at the time prescribed by law, or if !ufr'oath*°o''a88e"- no time be fixed by l«w, then at such times as may be prescribed by ^o""- the commissioner of taxes, under the direction of the Secretary of the Treasury, to make, under oath ( raffiima'ion, as the case may be, a list or return to the assessor of the district where located, of the amount of annual inojrae or pi\ fits, the articles or objects charged with a special tax, the nuantily of ffoods, warea and merchandiz-i made „ 1111 - 1 -^v ■' ^r,'^ 7 , . ,, 1. I 1 Returns, char- or sold, and cbargcd with a speciOo or na valorem tax, lue maikei. vaine acteiof. of the property, real and personal, charged with an ad valorem tax, the several rates and aggregate a'uoants, and ail other joatters and ihlngs which are or shall be rt quired by law, and accordiug to the foi.ns and regulations to be prescribed by the commissioner of t^xes, uu^lcr the direction of the Secretary "f the Troa-iury, for which soch person ui persons, partnerships, firms, associations or corporations are oi shall be liable to be assessed according to law. Sbc. 7. That the instructions, regalationa and direct ion?, as hev- , , ., „ . . , « . 1 1 11 1 1 • !• 1 111 Instrnctlons, Ac mbefore mentioned, shall be binding on each assessor and on each col- to be binding on lector and his deputy or deputies, in the performance of the duties *" oncers, enjoined by or under this act ; pursuant to which instructions the district collector shall direct and cause the several assessors to proceed , 1^ ft- •!•• ^ ■ • c 1 Assessments, through every part of their respective districts, and inquire alter and how to be made. concerning all persons being within the collection districts where they repcctively reside, owning, possessing, or having the care and manago- ment of any property, goods, wares and merchandise, articles or ob- jects liable to pay any tax, (by^referenceas well to any list of assess- ment or collection taken under the laws of the respective States, as to any other records or documents, and by all^ other lawful ways and means, especially to the written list, schedule or return required to be made to the assessor by all persons, owniug, possessing, or having the care or management of any property as aforesaid, liable to taxation,) and to value and enumerate the said objects of taxation respectively, in the manner prescribed by law, and in conformity with the regulations^ and instructions before mentioned. DUTY OF ASSESSOR WHERE PERSOJS^^FAILS TO EXHIBIT UBT. Sec. 8. That if any person owning, possessing, or having the care or management of property, goods, wares and merchandise, articles or objects liable to pay any tax,. shall fail to make and exuibil'a writ- ten list when required, as aforesaid, and sball consent to dibclose the 24 ■ THE ASSESSMENT ACT. ' particulars of any and all the property, goods, wares and merchandise, articles and objects liable to pay any tax, or any bnsiress or cccupa- tion liable to pay any tax, as afc-resaid, then, and in that case, h shall by wlessoHnTase ^^ -^^ duty of the officer to make -uoh list, which,, being distinctly of faiiuie oftai read, consented to, and signed bj^ the person so owning, posses -ang, payer o ma ■ e ^^ having the care and management, as aforesaid, shall be received a^ the list of such person. V , FALSE OR FRAUDULENT LIST. Fraudulent o r Sec. 9. That if any person shall deliver or disclose to any assessor for'making.^"*'^ f'ppointed in pnrsuance of this act, and requiring a list or lists, as aforesaid, any false or fraudulent list or statement, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person so offending, and being thereof convicted, on in- How prosicuted. dictment found therefor in any district court of the Confederate States, held in the district in which such offence may be committed, shall be fined in a sum not exceeding five hundred dollars, at the discretion of made"1nTase'°of the court, and shall pay all costs and damages of prosecution ; and the ftauduient return, valuation and enumeration required by this act, shall, in all such cases, and in all cases of undervaluation or under-statement in such lists or statements, be made as aforesaid, upon lists according to the form prescribed, to be made out by the assessors respectively ; which lists, the said assessors are hereby authorized and required to make, AsBessor author according to the best information they can obtain, and for the purpose ^"rmiee*!!, Ac."^°" of making which, they are hereby authoriaed to enter into and upon all and singular the premises respectively. " DUTY OF ASSESSOR, IN CASE Or REFUSAL TO MAKE RETURN, AND . PENALTY. ter "premises* and Sec. 10. That if any person shall refuse or neglect to give such list make list. qj. |jg|.g within the time required as aforesaid, it shall be the duty of the assessor for the collection district within which such person shall re- side, and he is hereby authorised and required to enter into and upon the premises, if it be necessary, of such person so refusing or neglect- ing, and to make, according to the best information which he can obtain, or on his own view and information, such lists of property, goods, wares, and merchandise, and of all articles and objects liable to taxation, owned or possessed, or under the care or management of such person, as are required by law, including the amount, if any, due upon Penalty for fail- » registered business ; and in case of refusal or neglect, to make such ure to make list, lists, cxccpt iu cascs of sickuoss, or othcr unavoidable cause, the asses- sor shall thereupon, except where otherwise provided for, add twenty- five per centum to the amount of the items thereof; and the lists so made and subscribed by such assessor, shall be taken and reported as List shall be ac- good and sufficient lists of the persons and property for which such "^^^ ^ ' person or property is to be taxed for the purposes of this act. IN REFERENCE TO PROPERTY WHEN THE OWNER RESIDES OUT OF DISTRICT. Sec. 11. That whenever there shall be in any collection district, any property, goods, wares and merchandise, articles or objects, not owned THE ASSESSMENT ACT. 25 or possessed by, or under the caro or raaDagement of, any person or 'ro^^rty of ii»n- persons within such district, and liable to be taxed as aforesaid, f»nd ars. no list of which shall have been transmitted to the assessor in the manner provided by this act, it shall be the duty cf the assessor for sr.ch district, and he is hereby authorized and required to enter into atyj Afscssor ta m- upon the prcraises where such property is situated, and take srch mlkriUTvey Ind V.CW3 thereof as may be necessary, and to make lists of the same, ^ "• according to the form prescribed, which li-ts, beina: Rubs'^rihed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, goous, wares and mercbandlse, articles or objects, as aforesaid, under and for the purpose of this act. Sec. 12. That the owners, possessor'i, or persons having the care or f''°p«'\'T, ',*'='- . , ' ^, 1 1 !• .• 1 ted m diitrlcU management of property, good?, wares and ruerchandiso, articles or outside of that in objects not lying or being within the collection district in which they ^e^^He/m aTVy reside, shall be permitted to make out and deliver the lists thereof, them be returned required by this act, (provided ihe district in which the said objects thereof.**^" """"^ of duty or taxation are situated is tacrein distinctly stated,) at the time and in the raanrcr prescribed to the assessor of the div^trict wherein such persons reside. And it shall be the duty of the asses- List to be trans sor who receives any such list to transmit the same to the assessor ^^^^^^ *° n!*e°du- wherc such objscts of taxation are situate, who shall examine such inct where such lidts ; and if he approves the same, he bhall return it to the assessor ["eaf "'^ '^ '"**" from whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alteration thereon as he may deem to be just and proper, and shall then return the said list, with such alterations thereon, or additiors thereto, to the assessor from whom h'5 received the said list; and the assessor where the person liable to pay such tax resides, shall proceed in making the assessment of the tax upon the list by him so received, in all respects, as if the said list had been made out by himself. , DISTRICT COLLECTORS, A^TER COLLKCTINQ TUS LISTS, SHALL MAKE TWO GENERAL LISTS. Seo» 13. That the lists aforesaid shall be taken at such times as may be prescribed by the commissioner of taxes under the direction of the Secretary of the Treasury or with reference to the time when / said taxes become due; -and the district collectors respectively, after collecting the said lists, shall proceed to arrange the same, and to two lists to be make two general lists, the first of which shall exhibit, in alphabetical '^'^^f^^,^J^• '^'''"*=* order, the names of all persons liable to pay any tax, residing within Lists shall con- the collection district, together with the value and assessment, or ,ax" payere resid- enuraeratiofl, as the case may require, of the objects liable to taxation ing within district, within such district, for which each such person is liable, or for which any firm, company or corporation is liable, with the amount of tax payable thereon; and the second list shall exhibit, in alphabetical" List of tax-pay- order, the names of all persons residing out of the collection district, coacciioil district. owners of property within the district, together with the value and assessment, or enumeration thereof, as the case may be, with the Forms of lists to -amount of tax payable thereon, as aforesaid. The forms of the said l;^!^,^^^''^ ^^^'^ general list shall be devised and prescribed by the State collector, under the direction of the commissioner of taxes, and lists taken ac- _. . . , , ,. J., ,, ,,,, , -1, Lists to be deliT- coraing to such forms shall be made out by the assessor or assessors, ered to district i 2 6 THE ASSESSMENT ACT. eoiieciors. and delivered to the district collector within thirty days after the time Penalty for fail- fixed by this act as aforesaid. And if any assessor shall failtoper- ure of assessor to. •', . 11 !• .,.•',. » ,," perform duti»» of lorm any duty assigned by this act withm the time as aforesaid, not bw ofiie«. being prevented therefrom by sickness, or other unavoidable cause, every such assessor shall be discharged from office, and shall, moreover, forfeit and pay the sum of two hundred dollars, to be recovered for the use of the Confederate States, with costs of suit. WHERE LISTS MAY BE EXAMINED, AND WHEN APPEALS SHALL BE TAKEN, DECIDED, ETC. Sec. 14. The collectors for each collection district shall, by adver- of m'akiDgUsts"lo tiscment in some public newspaper published within his district, if any be advertised. guch there be, or by written or printed notifications, k) be posted up in at least four places within each district, advertise all persons con- cerned, of the time and place within said district when and where the ina^^opfen'wte'en ^^^^S' valuatious and enumerations, made and taken within said dis- mays, trict, may be examined ; and said lists shall remain open for the space and''w"ere Jo'i." of fifteen days after notice shall have been given as aforesaid. And said received; notifica- notifications shall also State when and where, within said district, after made. the cxpiratiou ot said ntteen days, appeals will be received and de- termined relative to any erroneous or excessive valuation or enumera- tions by the assessor. And it shall be the duty of each collector for subnlirii't lo'-'ii ^^^^ collection district, at the time fixed for hearing such appeal as persons. ' ' aforcsaid, to submit the lists taken and returned as aforesaid, to the inspection of any and all persons who may apply for that purpose. And the said collectoi;;for each collection district is hereby authorieed Collector to hear at any timc within fifteen days from and after the time allowed forno- and deteruiineatj- ..q .. /. • i x i i i i peals. tincation as aforesaid, to near and determine, in a summary way, ao- of rpl'eai'siufube wording to law and right, upon any and all appeals which may be ex- dettnuinedby di«- hibitcd : Provided, That the question to be determined by the coUec- tnct collector. ^^^^ ^^ ^^ appeal respecting the valuation or enumeration of property, or objects liable to taxation shall be, whether the valuation complained of be or be not in a just relation or proportion to other valuations in the same district, and whether the enumeration be or not correct. niad'e''*ki'' writing -^^^ ^^^ appeals to the district collector, as aforesaid, shall be made in and wiiat they Writing, and shall specify the particular cause, matter, or thing respect- ing which a decision is requested; and shall, moreover, state the ground Collector h a s OT principle of inequality or error complained of. And the collector power to examine shall havo powcT to re-cxamine and equalize the valuations as shall ap- ations. pcar just and equitable ; but no valuation or enumeration shall be in- crea°se*^lD "vailia'- creascd without a previous notice, of at least five days, to the party tion by collector interested to appear and object to the same, if he judge proper ; which payer. ^'^^" '^^ noticc shall be given by a note in writing, to be personally served or left at the dwelling house, office, or place of business of the party by such collector : Provided, That this sectir n shall not apply to esti- Section not ap- matcs of iucome and profits, or of taxes in kind, made by appraisers matM ^ of ^income ^^ rcferecs as prescribed in the act passed in April, in the year eigh- and profits, or of tecu hundred and sixty-three, entitled " An act to lay taxes for the common defence and carry on the government of the Confederate States." THE ASSESSMENT iCT. 27 THE PREPARATION 0*" LISTS FOR STATE aOLLEOTORS AKD THE MODE AND MANNER Or OGLLBCTIJfft TAXES. Sec. 15. The district collectors shall, immediately after the expi- ration of the time for hearing and deciding appeals, m»ke out correct J'',"! '" ''*.™,'"3* hsts of the valuation and enumeration in each of their districts respec- i^tate collector, tively, and deliver the same to the State collector, who shall collate Zll\ll^'t! '"""^^ the same in proper form and forward the same to the commissioner of taxes. Sec. 16. As soon as the said district collectors shall deliver their District eouec- . lists of assessment to the StateA3ollector, they shall respectively give Ire" ''wbln'7axeg notice, by advertisement published in each collection district, in one "'■'^ ^i i i i disposeof the pro- use, rer derm g the over plus, it any there be, to the person whose c»«asofsaie. goods, chattels, or effects, shall have been distrained. Sec. lY. That in all cases where the property liable to distraint for taxes under any act of Congress, may not be divisible, so as to en- . able the collector by a sale of part thereof to raise the whole amount of property is noUi- the tax with all costs, charges and coramissions, the whole of such icctOT 'thair *r°o'- Property shall be sold, and the surplus of the proceeds of the sale, af- ceei ter satisfying the tax, costs and charges, shall be paid to the owner of the property, or his or their legal representatives, or if he^ she or they cannot be found, or refuse to receive the same, then such surplus shall be deposited in the treasury of the Confederate States, in such manner as may be prescribed by the Secretary of the Treasury, to be there set apart aud held for the use of the owner, or his or her or their legal representatives, until he, she or they shall make appli- cation therefor to the Secretary of the Treasury, who,, upon such ap- plication, shall, by warrant on the treasury, cause the same to be paid Incase distrain- to the applicant. And if the property advertised for sale as aforesaid, «d property is in- ganuot be sold for the amount of the tax due thereon, with the costs sumcient to pay in ^ •iii/>/.i taxeg, Ac. and charges, the collector shall purchase the same in behalf of the Confederate States for an amount not exceeding the tax, with the costs and charges thereon. And all property so purchased may be sold by said collector, under such regulations as may be prescribed by the Collector shall oommissioner of taxes. Aod the collector shall render a distinct ac- aii charges incur- count of all charges incurred in the sale of such property, and shall ply 'ove?'sirpiu3 P^Y ^^^'^ ^^^ treasury the surplus, if any there be, after defraying the of proceeds. - charge. Sec. 18. The taxes assessed upon each person shall be a statutory « tax^'^ghaif be'a! 'i^n upju all property of such person for and during the term of two years from the date of listing such person, in preference to any other iien, and the lands and other property of any collector shall be bound Property of col- by Statutory liou for five years for all monies received by him for bound Vstaiuto- '^«xcs, the date of such lien to commence from the time of his re- ry ii«u. ceiving the money. And the said liens shall extend to each and every part of all tracts or lots of land or dwelling houses, notwithstanding the aame may have been divided or alienated in part. SAtB OF REAL E3TATB AUTMORIIKD. WHERE GOODS AN© CHATTELS ARE INSUFFieiBNT TO SATISFY TAXES. Sao. 19. That in any case where goods, chattels or effects, suffi- t»ioriE8d To s^eize cicnt to Satisfy the taxes imposed by law upon any person liable to real estate. THE ASSESSMENT ACT. 29 pay tho same shall not be found by the collector or deputy collector whose duty it may be to collect the same, he is hereby authorized to collect the same by seizure and sale of real estate of such person ; and the ofiBcers making such seizure and sale shall give notice to the per- Notice of seir- son whose estate is proposed to be sold, by giving him in hand, or «>"e *« '^e given- leaving at his usual place of abode, a notice in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time, when, and place where, said officer proposes to sell the same. And the said collector shall first advertise the same for thirty days in a newspaper printed within the collection of seizure to be district, if such there be, or shall post up in at least four public °'*'^^- places within the district a notification of the intended sale thirty days previous thereto and shall proceed to sell at public sale so much of the said property as may be necessary to satisfy the taxes due, to- gether with an addition of twenty per centum. But in all cases now collector where the property liable to tax under this act may not be divisible so tiren''pro°peryi8 as to enable the collector by a sale of part thereof to raise the whole not divisible. , ., , •,! 11 i 1 * 1 • • .\ 11 Collector shall. amount of the tax, with all costs, charges and commissions, the whole seii. of such property shall be sold, and the surplus of the proceeds of the ceelirof'saic how sale, after satisfying the tax, costs, charges and commissions, shall bo to be dispoeeJ. paid to the owner of the property, or to his legal representatives, or if he or they cannot be found, or refuse to receive the same, then such surplus shall be deposited in the treasury, there to be held and drawn out in like manner as provided in this act in reference to the surplus arising from the sale of goods, chattels and effects. And if the pro- when property perty advertised for sale as aforesaid, cannot be sold for the amount of fs^in^ufficienVto tax due thereon, with the said additional twenty per centum thereto, pay taxes, the collector shall purchase the same in behalf of the Confederate shall have power States for the amount aforesaid : Provukd, That the owner or super- '°^*''i"'*^^- intendent of the property aforesaid) after the same shall have been, as aforesaid, advertised for sale, and before it shall have been actually sold, shall be allowed to pay the amount of the tax thereon, with au addition of ten per centum on the same, on the payment of which the sale of the property shall not take place : Provided, also, That the propeTti*"8oia Yo" owners, their heirs, executors, or administrators, or any person on taxes may be re- their behalf, shall have liberty to redeem the lands and other property **■'"*' ' sold as aforesaid, within two years from the time of sale, upon pay- ment to the collector for the use of the purchaser, his heirs or assigns, of the amount paid by such purchaser, with ioterest for the satrc at the rate of twenty per centum per annum ; and no deed shall be given ;, i„ the ^niaiary until the time of redemption shall have expired: ProrrVZcfZ /Hr/7«cr, J"^'<:''°f^''«con- That when the owner of any land or other real property sold for taxes or an infant, or under the provisions of this act shall be in the military service of the unsound m'ind' "^ Confederate States, before and at the time said sale shall have been made, or shall be an infant under twenty-one years cf age, a married woman, or person of unsound mind, the said owner shall have .^he privilege of redeeming the said property at any time within two years after the close of his term of service, or after the disability of such infant, married woman, or person of unsound mind, is removed. And the render an account collector shall render a distinct account of the charges incurred Iq orer^'^'urp^us ^o"^ offering and advertising for sale such property, and shall pay into the proc«eds thereof. treasury the surplus, if any there be, of the aforesaid addition of twenty per centum, or ten per centum, as the cape may be, after 30 THE A8SFSSMEVT ACT.' Deeds for pro- defraying the charges. And in every case of the sale of real estate, cs7iK.w maie. *^ whlch shall be made under the authority of this act by the collectors respectively, or their lawful deputies respectively, the deeds for the estate so sold shall be prepared, made and executed, and proved or acknowledged, at the time and times prescribed in this act by the collectors respectively, within whose collection district such real estate shall be situated, in such form of law as shall be amthorized and re- quired by the laws of the State in which such real estate lies, for making, executing, proving and acknowledging deeds of bargain and sale, or other conveyances for the transfer and conveyance of real estate ; and for every deed so prepared, made, executed, proved and Pnrchas e r to acknowledged, the purchaser or grantee shall pay to the collector the ''Yiuands'^soM'to ^^™ ^^ ^"'° dollars for the use of collector or other person effecting onu p.i-soii at the sale of the real estate thereby conveyed: Provided, That all landa iuciudl;d'^''in^ .ne ^^^^ to ouc pcrson at thc samc time shall be included in one deed. ^'^'^;, . , „ It shall be the duty of every collector to keep a record of all sales ©f Collect »r shall , , i • i • n t • it- m- t • ^ keep record of all land made m his collection district, whether by himself or his deputy, su'/h ree'or'di Th'ali '" whlch shall be sct forth the tax for which any such sale was made, exhibit. the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, thc amount of fees and expenses, •eputy^ making {^jjg nai^Q Qf pyj.(>}jagg,,^j^n(j ^^\^Q (j^tc of Sale, which record shall be statem»Bt thereof certified by the officer making the sale. And it shall be the duty of to^coiiecTor.''^"^*'^^ ^^7 ^cputy making sale as aforesaid to return a statement of all hi« Record thereof proceedings to thc collcctor, and to certify thc record thereof. Thi» tri«'c™urt%nd't'o record shall be deposited in the clerk's office of the district court of b t rrima facit ^}jg Confederate States, in which thejlands sold are situate,and a certified eTld«nC« of the , rini- /•••! • r ^ e , facti stat«d there- copy thereof shall he prima facie evidence in any court of the facti '"'wksu lands are stated therein. And when any lands sold as aforesaid shall be redeem- r«deemed coUec- ed as hereinbefore provided, the collector shall certify the fact of such to'the\ie'rk"f th9 redemption to the clerk of said court, to be filed with the record afore- **«-u' , • , said as evidence of such redemption. And the claim of the govern- nhe« claim ef ,, ii-i r ■> r • ■ • the government mcnt to lauds sold uudcr and by virtue of the foregoing provision«, laxMat'crue.^. ^"^ ^^^11 be held to have accrued at the time of the seirure thereof. RECElPrS FOR TAXES AND DISPOSITIOJf OF MONIES COLLECTED. Sec. 20. Upon receiving the tax due by each person, the collector Collectors jhaii shall sign receipts in duplicate, one whereof shall be delivered to the e'eiptf."'^ "^* * '^'^ person paying the same, and the other shall be forwarded to thfe State collector of that State. The money collected during each month. Monies collected or during any shorter period which may be designated by the Secretary warded to State of the Treasury, shall be also immediately forwarded to the said State collector. collcctor ; and the several State collectors shall, at the expiration of „, . „ , every month after collections have been commenced, transmit to the fctate collect or-'.. ,, Vfiii- shall make month- Commissioner of taxes a statement of the amount of collections re- !ieipts"to"comm'is- ceivcd withiu the month, and pay over monthly, or at such time or •siouer of taxes and times as may be required by the commissioner of taxes the monies by when^re^uimr*^* them respectively received within the said term, and at such places at may be designated and required by thc commissioner of taxes ; and District coiiec- g^ch of the district collectors shall complete the collection of all sums tors saall com- n • , i /• n • i ii ii piete collections, annually assigned to them for collection, shall pay over the same to ies^aJd'ren'STi- ^hc State coUcctor, and shall render his final account to the said State final aeoount collector as oftcu as he may be required, and within six months from whenev.r requM- ^^^^ ^^^^^ ^.^^ ^^^ ^-^^^ ^^ ^^^U ^^^^ rcceived the collection lists from THE ASSESSMENT ACT. 31 the assessor or assessors of his district. And the Secretary of the g^^;-;!;^^.'y*Vf' "the Treasury is authorized to designate one or more depositories in each ^.^^j*f",^^^'f,'^'-^*j*'; State for the deposit and safe keeping of the monies collected by Cit'^of'monies.*'^'*' virtue of this act; and the receipt of the proper officer of such deposi- p„^i^_^;:;i*\°^ f; tory to a State collector for the money deposited by him shall be a voud'.er f.,i- SMa sufficient voucher for such State collector in the settlement of his ac- '^o""^^^^'"- counts at the Treasury Department ; and the commissioner of taxes may, under the direction of the Secretary of the Treasury, prescribe p,^„.„,^j.^„^ ^^^ Buch regulations' with reference to such deposits as he may deem ne- dop^.suto bepre- cessary.° And the State collector shall furnish the commissioner of 'Sner^oaaxes! taxes with a list specifying the names and amounts of each of the tax ,„^'f,J^„ij!ij*'"'*'g*^'" receipts which shall have been forwarded to him as aforesaid by the missionei- of taxes district collectors. , ., . ^ , ^^'^LTt^ Sec. 21. That each collector shall be charged with the whole amounts of tax amount of taxes, whether contained in the lists delivered^ to him by ''coul.'otor oharg- the assessors respectively, or delivered or transmitted to him by other p^' «iih whole •.,'.,• ■' ■,-. 1 '.i ,1 ''-.^ /. i 1. •_ 1 • amount of taxes. collectors, and shall bo credited with the amount ot taxes contained in ciiector how the lists transmitted in the manner above provided to other collectors, '•'•••Ji'--*'f and by him receipted as aforesaid, and also for the taxes of such per- sons as may have absconded or become iusolveot prior to the day when the tax ought, according to the provisions of this act, to bavc been collected: Provided, That it shall bo proved to the satisfaction of the Co.npiioiier of comptroller of the Treasury, that due diligence was used by the collec- saiisne^t^llt'dua tor, and that no property was left froni which the tax could have been t'V\»^ ^«'Vm,*C-u'toTe'^ren in each collection district where the same is located, one of said re scch tax papers, ceipts to be retained by the tax-payer and the other to be delivered to ly^l^^^ "nd the the district collector of the district in which the property designated °^^*/^^*r"'*[*^j^« therein is situated. trict where pro- perty therein de- FALSE 8WEARIKG HELD AS PERJURT. PEKALTIES THEREOF. tei**** '* *'***" Sec. 29. Oaths and affirmations required under this act, may be administered by any collector or assessor ; and if any person, in any 34 THE ASSESSMENT ACT. Oaths^ may be g^gg^ oiatter, bearing or other proceeding, in which an oath or affirma- eei)«!«teror aweg- tioD fihall be required to bo taken or administered under and by virtue *"'• of this act, shall, upon the taking of such oath or affirmation, know- 7aise wear n ^^S^J ^°^ willingly swcar or affirm falsely, every person so oflfending deemed perjury, shall be dccmed guilty of perjury, and shall on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the Confederate States for the crime of perjury. Permltr for false tweariBg ACCOUNTS TO BK KEPT AT TREASURY OF MONIES RECBIVED FROM lACH STATE. IX CASH OF LEVY AND SALE PARTY AGGRIEVED TO AFPLY TO COLLECTOR FOR RELIEF. Sec. so. That separate accounts shall be kept at the Treasury of all monies received from each of the respective States, and the State collector shall procure from each tax collector such details as to the State collector ^aj^ and shall classify the same in such manner as the Secretary of the of tA\" ^ *'*" Treasury shall direct, and so as to provide fall information as to each subject of taxation. Remedy for tax- . gjjQ^ ^i -phat whcu anv tax shall have been paid by levy and dis- for relief. tramt, any person or persons, or party who may leel aggrieved there- by may apply to the district collector for relief, and exhibit such evi- dence as he, she or they may have of the wrong done or supposed to have been done, and after a full investigation the collector shall report the case, with such parts of the evidence as he may judgd^material, in- Distri»t coUec- eluding, also, such as may be regarded material by the party aggrieved, •Xc/inThe'^caT- to the State collector, and the State collector shall, if it bo made to to state collector appear to him that such tax was levied or collected, in whole or in rnuy^efund amMs part, wrougfully or unjustly, refuud the amount, and shall have credit ^^^nVuiiy t'^d' therefor at the Treasury." BILL OF 8AI.K PRIMA FACIS 5VIDENCS OF COLLECTOR'S RIGHT TO SELL GOODS, ITC. Sse. 31. That in all cases of distraint and sale of goods and chat • tels for non-payment of taxes, provided for in this act, the bill of sale of such goods or chattels given by the officer making such sale to the purchaser thereof shall be prima facie evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same. REDEMPTION OF LANDS SOLD FOR TAXES. COLLECTORS TO PAX FIVE PER CENT. ON MONIES HELD OVER. Sec 33. That when land or other real property has been redeemed by the owner, his heirs, executors or administrators, or any one for him or them, in accordance with the foregoing provisions of this act, CoUectors to pay the Collectors shall, on application, pay to the purchasers the monies Jom^'Tr" 11X tliiis paid for their use. redemption^here^ Sec. 34. Each coUector shall bc chargcd with an interest of five ''Vouectors char- P®'^ *'®°t- P^''" ^''^^tb, foT all monics retaiiicd in bis pceeession beyond gedfive per cent, the timc at which he is required to pay over the eame by law or by nfes'^et^a^ned!"*'' regulations established by the Secretary of the Treasury, or the com- missioner of taxes, under his direction. t'H£ ASSE3SlfENT ACT. 35 RULES AND RK»tfLl.TX0X8. Sac. 35, That the commissioner of taxes, under the direction of commissi oner of the Secretary of the Treasury, is authoriied to establish all rales ♦'»'''"*" estabii«k and regulations suitable and proper to carry this act into effect, which tion*. ^" "'^" *' regulations shall be binding on all officers ; he may in like manner, frame instructions as to all details, which shall be obligatory upon all parties embraced within the provisions of this act, and m cases where J° fram« in- , the time fixed for the peiformance and completion of the various duties prescribed for the various tax officers named in this act shall, to extend tims from unavoidable exigencies, be insufficient, the commissioner of taxes, aj'o'^e"«uffi- . require. And that in those States and localities, which are or may be temporarily inaccessible, or which are so remote from the seat of Tn make ext(?»- government, as to render it impracticable for lists or returns to be "e"ruin^«s^' '' made by the time required by the provisions of this act, it shall be the duty of the commissioner of taxes, by the authority of the Secre- tary of the Treasury, to make such extension of the time for making such lists and returns as circumstanecs and the public interests may* require. COMPENSATION OJ" DI8T1UCT eOLLECTORS. LIBK TO ATTACH TROM DATB OF'ASSEesMENr. Sl^c. 36. That the compensation of district tax colleotcrs shall be « •' »^**" paid over, and two and a half per centum on all sums beyond that amount collected and paid over, until buch compensation skall attain a maximum of two thousand dollars. And there shall be allowed and Maximum com- paid to the several assessors for their services under this act, five dol- trurooulator/'* lars for every day employed in making Ksts and assessments under this act, the number of days being certified by the district collector Compensati • ■ and approved by the State collector, and also five dollars for every " a»»«»»o'»- hundred taxable persons contained in the list as completed by such Maximum co«- assessor and delivered to the collector : FroticUd, such compensation ['J,",o*ry'*" "^ ' ' shall not exceed one thousand dollars. Sec. 37. The lien for the tax shall attach from the date of assess- ment, and shall follow the property into every State of this Confederacy ; u*n for tax to and in case any person shall attempt to remove? any property, which »♦"""•' from AN ACT TO AMEND THE ASSESSMENT ACT. AK ACT to amend the " Act for the Assessment and Collec- tion of Taxes, ^^ approved May first, eighteen hundred and sixty-three. The Congress of the Confederate States of America do enact, That the '• Act for the Assessment and Collection of Taxes," approved May first, eighteen hundred and sixty-three, is hereby amended as follows : I. The Secretary of the Treasury is hereby authorized to appoint a Chief Clerk for the office of the Commissioner of Taxes, who shall re- ceive the same compensation allowed by law to the chief clerks of the other bureaus in the Treasury Department. II. The second section of the said act is hereby amended and re-enacted so as to read as fol- lows : Section 2. That for the purpose of assessing, levying and collect- ing all taxes and internal duties, each State shall constitute a tax divi- sion over which shall be appointed by the President, with the advice and consent of the Senate, one State Collector, who shall be a resident and freeholder in such State, with 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 nor more than five thousand dollars, and said State Collector shall, under the regulations prescribed by the Commissioner of Taxes, under the direction of the Secretary of the Treasury, be charged with the duties imposed upon himself, and with the superintendence and direction of all the duties of the various officers in his division or State, created by this act. The said State Collector shall give bond with sureties, to discharge the duties of his office in such amount as may be prescribed by the Secretary of the Treasury, and shall take oath faithfully to discharge the duties of his office, and to support and defend the Constitution of the Confederate States, Third. Thirteenth sectio§ of the said act is hereby amended and re-enacted so as to read as follows : Section 13. That the lists aforesaid shall be taken at such times as may be prescribed by the Commissioner of Taxes, under the direc tion of the Secretary of the Treasury, or with reference to the time when the said taxes become due, and the assessors respectively after collecting the said lists, shall proceed to arrange the same, and to make two general lists, the first of which shall exhibit in alphabetical order the names of all persons liable to pay any tax, residing within the collection district, together with the value and assessment or enumera- tion, as the case may require, of the objects liable to taxation within such district, for which each such person is liable, or for which any firm, company or corporation is liable, with the amount of tax payable thereon ; and the second list shall exhibit in alphabetical order, the names of all persons residing out of the collection district, owners of property, within the district, together with the value and assessment, or enumeration thereof, as the case may be, with the amount of tax payable thereon as aforesaid. The forms of said general lists, shall be devised and prescribed by the State Collector, under the direction of ^ AN ACT TO AMEND THE ASSESSMENT ACT. the Commissioner of Taxes ; and lists taken according to such forms, shall be made out by the assessor or assessors, and delivered to the district collector within thirty days a^ter the time fixed by this act as aforesaid, and if any assessor shall fail to perform any duty assie;ned by this act, within the i^m^ aforesaid, not being prevented therefrom by sickness or other unavoidable cause, every such assessor shall be discharged from office, and shall moreover forfeit and pay the sum of two hundred dollars, to be recovered for the use of the Confederate States, with cost of suit. Fourth. The twenty-fourth section of said act is hereby amended . and re-enacted so as to read as follows : ^ .^ jL, " Section 24. That all property, coin, currency, credits, income and profits, and every article or object subjected to taxation shall be esti- . mated, valued, and assessed at the value thereof at the time of assess- ment, in Confederate Treasury notes unless otherwise provided in the law imposing the tax." Fifth. The thirty- sixth section of the said act is hereby amended and re-enacted so as to read as follows : /t^ 3^*^ "Section S6. The compensation of district tax collectors, shall 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 over, one per cent, on the next fifty thousand dollars collected and paid over and one-tenth of one percent, on all monies collected and paid over above the sum of one hundred thousand dollars, and there shall be allowed and paid to the several assessors for their services un- der this act, eight dollars for every day employed in making lists and assessments under this act, the number of days being certified by the district collector and approved by the Stale Collector, and also eight dollars for every hundred taxable persons contained in the list as com- pleted by such assessor and delivered to the collector : Provided, That in cities and large towns, when in his judgment the public interest may require it, the Secretary of the Treasury shall have power to in- crease the per diem compensation of assessors, not to exceed ten dol- lars per day." Section 2. Referees under the " act to lay taxes for the common defence and carry on the Government of the Confederate States," ap- proved April twenty-fourth, eighteen hundred and sixty-three, shall be paid for their services five dollars a daj'', while so employed, and asses- sors and collectors shall have power to compel the attendance of wit- nesses, by written summons, and to require their testimony in any matter or investigation, in reference to the assessments aud estimates of taxes; such witnesses shall be entitled to the same compensation allowed witnesses for attending upon Courts of record in the State where they may be required to attend. Payments to referees and wit- nesses, shall be made by the disbursing clerk, in the office of the Com- missioner of Taxes, upon accounts certified as shall be required by the regulations of said office. Section 3. "When personal chattels or goods distrained for taxes, shall be claimed by any person other than the party for whose default the distraint is made, the claimant shall file with the officer making the distraint, an affidavit, stating distinctly the nature and extent of his claim ; and thereupon the right of property shall be determined as folj lows : The collector and the claimant shall each select a disinterested A AN ACT TO AMEND THE ASSESSMENT ACT. 39 freeholder of the vicinage, who may call in a third, in case of disagree- ^ ment. If the claimant shall neglect or refuse to select a freeholder on his part, the Collector may select two, who shall proceed as bc/ore pro- vided. Witnesses may be introduced bv cither party, and the deci- sion in each case shall be final and conclusive. The referees and wit- nesses in such cases, shall be paid as provided in the second section, and any witness failing to attend upon the summons of referees, in any case meutioned in this act, shall be subjoct to a penalty of one hun- dred dollars, to be recovered with costs, in any court of competent ju- risdiction. Section 4. The Secretary of the Treasury is hereby authorized *o dispense with the use of individual lists, bills; or statements required of tax-payers under the provisions of the " Act to lay taxes for the common defence and carry on the Government of the Confederate States," approved April twenty -fourth, eighteen hundred and sixty- three, and the " Act for the assessment and collection of taxes," ap- proved May first, eighteen hundred and sixty three, and the Comrais- inissioner of Taxes is hereby authorized and required under the direc- tion of the Secretary of the Treasury, to devise the manner and form of making returns and estimates of taxes, and to establish such sys- tem as may be deemed best foi the assessment and collection of the taxes, without the in bi male in writing, 28 Appointments oi officeri to be made by P-esident to expire in certain cases, 36 Article ■> taxed >i'l valorem, 16,17 AB-fessmeat.s, time of, -. 12, 16, IS how to be made, 16, 23 Tal lation of, 23, 56 Assess )T8, how appointed, 22 qialiric-ition and oatli of office of, 22 penalty for failure to make oath 23 to make lists in case of failure of tax. payer to do -0, 23 a itborized to enter vi^eraises, 24, 25 failure ti perform duties, penalty for, 26, .'5S to have right of eatry to iili premises, 25, 02 miy a'lminister oaths, 9, 11 to delirer estimates to collectors and file receipts 26 to trannfer estimates of tax in kind on to- bacco, &c., 20 to teq lire statement of quality of tobacc > tax- ed in kind &■-.., 2^i for tax in kind to be appointed by Secretary of War, 14 of tax in kind to be different from assessors of money tax, 14 duties 'if, 14 compensation a'ld fees of, 14, 35, 38 Auctioneers, 2 Auction sales for registered dealers 2 official, 2 Bacon, 9, 17 tax in kind on, may be commuttd, 2) tithe, exemptions from, 12 Bakers, 5 Bank bills 18 notes, 17 of issue, 17 Bankers, 2 Beeves, 12, 17 Bill of sa'e of marshal to be prima facie evidence of lit e, 31 , 'prima facie evidence of right of officer to ' sell, . Bills of exchange, ' Billiard rooms, Blankets, Books, newspapers fee, sales of, exempt, 34 16 4 9 5 may b'j inspected by collector and officers, 32 Bonds of Confederate Stat 'S, tax on, IS Bond State collector t) live, • 21 district co'lector to give, 22 of disbursing clerk, 35 tiiide payable to the Confederate States, "6 Boots, 9,17 Bowling alleys, 4 Brewers, 3 lirokers, . 4 Brokers, cattle, 5 Business to be registered, 1 ButcherSj 6 Cattle. j2 Cattle brokers, ^ Certificates of reterees conclusive, 9, 39 of oath of assessor to be t j be given to coUec- ' tor. 22 Chief clerk to commissioner of taxss, appointment -."»*'' ' 37 Circus, 4 Claim of government when accruing toland».'ld for taxes, «j Classification of details of tax, 27 84 Coal, ' 17 Collector district, how appointed, 22 qualiScation and duties of, 22 shall ijive, rensw and strengthen bond, 22 to take oath of office, 22 may appoint d' puties and require bond.^, 22 responsible for deputies, 22 bond of, to be security for deputy, 22 p open? of, to be bound by statutory lien, 28 c iiipensanon of, 35 3^ to receipt for estimates &e., ' 14 to arrange estimates and make gt-neral lists, 25, 27 hhall submit lists to all persons, 26 has power to examine and equalize valua- tions, 26 shall hear and determine appeals, 26 to forward evidsnce in cases of appeal, 2(i to make lista and forward to State collector, ice, ' 27 To give noti e of time for paying tax-s, 27 how to proceed in case of failure to pay taxes 27 authorized to seize real estate in certain cases. 27 2J authorized to distrain in cert 'in cases, 27,' 35 how to proceed when property seized is not divisible, 28,29 how to proceed when property ii iusufiicient 'tc , 23, 29 shall keep record of sales, 30 How to di.sposo of surplus of proceeds of fa'.es, 25, 29 shall render account of all charges, 28 authorized to coU-aot or prosecute for all taxes, 33 may remit tax in certain casf s, 19 shall make certificate of redemption to clerk of court, 30 shall complete coUsctions and render ac- comts, 3i) Rh 11 sign duplicate receipts for tixes, 30 shall give receipts for all collections, S), 32 to be charged with whole amount of taxes, &c., Sl,U how to be credited, 31 may compel attendarce referees, &c., 33 Collectors State, how appointed and qualification of, 19, 21.37 salary and duties of, 21, 37 bond and oath of, 21, 37 shall make monthly returns of all monies, 3} shall furnish commisssoner with lists. &e., 31 to report d linqu'-at collectors, 31 to cl-ssify details of tax, 34 may refund monty in certain cases, Z9, 34 sec. 39 — assessment act not to apply to, 19 ColUction district, how created. 21 Commissaries authorized to CjUect tax in kind in cert^vs cases, 13 42 INDEX. 31, 34, 16, Commission merchact?, CoiQmi83ioner of taxes, office of, created, appoiuted hj the President, lulary of, duties of. clerical force of. to establish rules and regulations, to issue warrant of distress, to fra'.Tie instructions, to extend time for completing duties, Conjpanits tax n shares of, Com(iensalion of witnesses, Confectioneis, Contractors for the government, Corn, 9 Corpor:itions to reserve one-tenth annual earnings, ' Cotton, J 3 wool &c , to he distributed to agent of Secre- ' tary of the Treasury, cloths. Credits, estimate and valuation of. how t ^ be made, Counterfeit lotes collectors, &'c., when relieved ■ from liability for receipt of, Currency, Dealers wholesale, 3 retail, tax oa wholesale, tax on retail, in lifiuor, wholesale, ii liquor, retail, Debts, Deductions frsm ad valorem tc.x for 1804, T S Deeds for property sold for taxes, how made, ' ' shall include all land sold to one person at same time, of conveyance to be given by marshal, Defaulting collectors, how proceeded against, Dentists, Depositaries, Secretary of the Treasury to desig- nate receipts of, to be vouchers for State collec- tors, regulntion for, to be prescribed, Deputy collectors, how and by whom appoiuted, authority of, bond required of, may act in case of collector's disability. 23 ^ to act in cise of collector's death, ' how long to act. In case of default of, remedy, bond of to be available to heir* of collector authorize 1 to collect all taxes or prosecute for same, Dit>iiled eolJiers, daily wagea of, exumpt, Disbursing cKrlj, bond, dutiee and coiapenBatioa, Distillers, of fruit for n'nety days or less Distrain, collectors authoriatd to, in certain cases, 27 notice of to be given ' Diitraint of lands and goods of collector snd rure- ties. may bo made of property about to he moved without payment of taxes, Distrained, right of property, how determined goods when returnable to owner, pioperty, how disposed of, when not ditisi- ble, property, when insufficient ti pay taxes, Dividends of stockholders, when exemjjt Mating hou es, Eiiuibility to office, Usti mates, general lists •f, to be made, of Income, and valuation of property, fcc, kow to be made, Bvidance in cases of appeal to be forwarded to Sate collector, Sxchan.e, bil s of, Sxecutors, duties of. Exemptions, S, », 18, ]2, 14, IT, Bxtdrt;on by «ollM>«r, psnalty for, 3-i 28 8 3 8S 18, 14, 26 14 8 ITailnre to pay taxes, penalty for, '17 False return.s, 9 swearing deemed perjury, 33 penslty for, , 34 Feep, ^ li Fiduci.iries answerable for all tnxes &c., 14 Fines and pLUi.lties to be rccotert 1 for u(>e of Con- federate States, 33 Flour, 9 17 Fodder, Forage, Secre 'a'-y of War to sell in pertain cases, F 8 8 8 8 8 S 14 10 Ifi 3 36 36 y, IT IG 4 5 9, 17 11 m 35 9, 12. title. to make and deliver defd n( conveyance, Mec>iauics proiiucts, when exempt, Mfrchandi*^, sales of, Mcj chants com^u^sion, Molasses, Monies collected as taxes ihall be foiwa'ded to Stale collector, Mules, Nails. -i^ Navisfatlnpr enterprises, T Non-r»sident», property of, how assessed, 24 INDEX. 43 26, may ray all taxes to State cnllfctcr. Notice of increase of yaloTtion to >>e servid, of time of paying taxes to be giTeu, uf seizure cf Re... Esta'e &c., to be given, Oath of offici District collector, of o!V:ce State i_olle'"tnr, Oath assessor or coHec'or may administer, , 9, 1 , certilical'i of assessor's oalh to be gi\er. to col lector, Oato, 'J, Papers of IrikU solil for taxes to be paid for by pur teaser Pawnbrokers, PedlerB, Penalty for fraudulent list, how prosecuted, for failure of assessor to perform duties, for failure to jiay taxes when due, for extortion by collector, for refusal to admit collector and ofHcers, for false swearing, and fines to be recorered in name of Confed- erate States, Photographers, Phyeicians, Plate, Pork, 9, Post Quarterm.istcr's, duly of to receive estimates and give receipts, to collect aud deliver, • to be liable aud account for all receipts of taxablcs, to state accounts and make returns, to deliver estimates iu case of failure to col- lect, to transfer estimates in certain eas J, Potatoes, sweet, cniumutation of lax in k"id on, Prepayments, taxpayers has privMege to make certilicsie of, not transferable. Profits, 9, Property. of non-resident tax-payers, fcow assessed, advertised foi sale, how disposed of, when in- sutlicieiU to pay tax's; 28, when sold for taxes, how and when redeem- able, Proiscutions for failure te pay taxes how made. Purchases of property for Confederate Stales, to be credited. Quartermasters Kuthoriced to collect tax in kind in certain cases, (see Post Quartermaster's,) Kcal Estate m<*iy be (cited by coUettor in certain cases, 27, Receipts of Quartermaster's or Commissaries for tax iu kind to be good, for taxes to be made in duplicate, Record of sales of property, by whom and how made, Ktdemplion of property sold for taxes, 2S, 29, of property of infanta, idiots, 4e. certitcate of. to be n^ade by collector, monies to be paid purchasers of lands, Refereci, how selected, 9, ccrtificf>te of, conclusive, 9, npcnsation of District coilectori and assessors to compel at- tendance of, Reftand, Stale collectors may in certain cases 19 Kegiiter, when neces.sary to make a new, separate for each business, Registration of busines.'), how and when to b« mad«, failure to make, Relief of tax payers in certain eaies, of ofllcers in certain cases, Remedy for tax payers applying for relief, Rents, deductions from in certain cases. Retail deale'S, who are, in liquor, tax on. Returns to tie made by tax payers to asseisors, un- der oath, 6, 9, character and f6rme of, 6, coromissiocer of taxet to dtterminc manner of making, ' false. 19, penalty for f.';lse, penalty for failure to make, Rice 9, Right of entry to" collectors, assessors, itc, 25, Rules and regulations. Secretary ot Treasury! to make. .?al,-'.rie^, Sale? at auction, •t ••iPtion for registered dealers, at auction oli". '..', Sales of property, (.allectors shall keep records ot what, the records of shall exhibit, made by deputy shall be stated to collector, surplus proceeds from, paid to proprietor, Salt. 9, Secretary of the Treasury to designate deposita- ries, to collect money value of certain articles, to make rules and regulations. Secretary of War to sell forage iu certain ca^. Shares, bank, &c., tax on, , Ship building, Shoes, 9, Silver, 16, wares, 16, Slaughtered hogs, accoant of to be exhibited, ta.x on. Specific tax, when to be paid, to be doubled iu eertain cases, Stable keepers. State collector, (see (#llec»3r State,) Stalutory lien, tax assessed ou eac'i person shall be a Steel, Stocks, Sugar, "i Surgeons, in army or navy exempt. Taverns. Tax Divi.sion, each Stale to constitute a 21, Tax in kind, asscBsor.s of, how appointed, duties, eompen- sation, Ac , how estimali-d, how estimated in cJise of disagreemcLt, estimate of, to be conclusive, » es-imat^; of, to be given to collector and pro- ducer, resTvations of, exemptions from, how and wnen to be deli- ered, _ penalty in case of f..''tne to deliver, govirnment to furnish saca^s, Ac, producers alloweil traufportatioa, partial paynu-nls of to be endorsed on esti- mates, collector to issue warrant of diatrest iu case pf failure to deliver., tenant to pay tithe of rent, yalue of, when to be deducted, i"oney value of, to be collected In certain cases, luwy be remitted in certain raeet, on bacon may be commued, on sweet potatoes, autaoriied to be com- muted, on tobacco to be collected by ageati of Sec- retar> of the Treasury. on tobacco how to be delivered, on wool lobe retainr d as supplies. Tax payer to make ULider oath, 6, 9, noQ-residents, property of, how assessed, non residenit, piivilege of, in making lists, how prosecuted in case of failur* to pay taxes, 23, Theatres, Tebacco, statement of quality of to be given to as- sessor, tax in kind oo, to be rejected by agents of the Secretary of the Treasury, 18, how to be delivered, Tobacconists, 44 Trustees, guarOQans, executors, Ac, dutie3 of Value of t»s in kind to be deducted from ad valorem tpjt, ValuatioBs, how made^in case of fi-audulent returns, may be equalized by District collector, not to be Increaeed without previous notice, of property, credits, &c., how to be made, 32, 86, Wages of detailed soldiers exempt from tax as in- come, INDEX. 14 Wagons, y 17 Watches, 16 16 ^Tholeaale dealers, 2, 3 24 ^ who are, 2, 3 26 tax on -I 3 26 Wkeat, IT Wool, 1.",, IT 5, 38 collected as tax iu Icind to be retained as sup. plies, 15 20 Woolen cloths, 9 U Hollinger Corp. pH8.5