Duke University Libraries 
 
 (Communications 
 Conf Pam #367 
 
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MESSAGE OF THE PRESIDENT. 
 
 RicKMOM), Va., November 11, 1864. 
 
 To ike House t>f Reprcsenfaliies : 
 
 In response to your resolution of the litU June last, I herewith 
 transmit ccmraunications fiom the Secretaries of the Treasury and of 
 War, conveying the information desired, relative to the tax in kind 
 and other taxes collected tVom the several States for the year 1803 
 
 jeffekso:n da vis. 
 
 COMMUNICATION FROM SECRETARY OF TREASURY. 
 
 TrkaSURY DrPARTMENT, 0. S. A., ) 
 
 Rkhmond, September 28, 1864. \ 
 To the President : 
 
 Sir : in reply to a resolution of the House of Representatives 
 adopted on Hth June last, and communicated to this Department 
 through your office, asking that the President be requested to trans- 
 mit, (fee, a statement of taxes collected from the States respectivelv. 
 and the several sources fiom -nhich they were derived, I have the 
 honor to submit herewith a report of the Commissioner of Taxes 
 giving the information desired. 
 
 Very respectfully, your obedient servant, 
 
 G. A. TRENIIOLM, 
 Secretary/ of Vie Treasury, 
 
 COMMUNICATION FROM THE SECRETARY OF WAR. 
 
 C. S. A., War Df.partment, ) 
 Tiichmojid, Va., Novivihcr 8, 1864, ! 
 
 To the President of the Copftderate States : 
 
 Sir : I have received a resolution adopted by the House of Repre- 
 sentatives on the 14th of June, 1864, and referred by your Excel- 
 lency tothis Department, rer|uesting the President " to* transmit to the 
 House, at the commencement of the next session, a tabular statement 
 f=howing the product, in each State, of the tax in kind for the year 
 1863. Said statement to exhibit the quantity of each article paid by 
 
the several States, the aggregate quantity contributed by all the States, 
 and the value thereof estimated as in cases of impressment." 
 
 In response, I have the honor to transmit herevrith a letter and 
 tabular statement prepared by Lieutenannt Colonel Larkin Smith, 
 Assistant Quartermaster General, in charge of the tax in kind, with 
 the approval of the Quartermaster General, giving the information 
 called for by tho House. 
 
 * Very rcppoctfullv, your obedient servant, 
 
 ' ' JAMES A. SEDDON. 
 
 Secretary of War. J 
 
#3. 
 
 KEPORT UPON TAX IN KIND. 
 
 in answer to resolution ef House of Representatives of Xith June^ 1864. 
 
 ASS!3TANT QUARTERMASTER GeNERAL's OfFICE, \ 
 
 Tax in Kind, \ 
 
 Richmond, November 7, 1864. j 
 lion. J. A. Sebdon, 
 
 Secretary of War : 
 
 Sir : I have the honor to submit the accompanying report, in answei 
 to the resolution of the House of Representatives of the 14th June, 
 received at this oflSce 22d September. 
 
 In consequence of the difficulty in collecting the minor reports from 
 the officers and agents dispersed throughout the Confgderacy, it has 
 been impossible to represent a full statement of all the receipts of the 
 crops of 1863. The trans-Mississippi department is very imperfectly 
 reported ; it is supposed that the mails containing the informition have 
 been captured. 
 
 Large quantities of the tithe havo been collected by unauthorized 
 parties belonging to armies in the field ; these can only be ascertained 
 after many months, through the collectors of the money tax, and the 
 penalty in default of delivery in kind. 
 
 It is expected that a more complete statement will be ready for 
 Congress durini; the first half of its session. The value of the tithes 
 which have passed through the hands of the officers on tax duty ait schedule 
 rates in the several States is $1 10,527,542. 
 
 It is estimated that the reports from the traas-Mississippi depart* 
 ment, and more complete statements from this side, and the irregular 
 collections by the armies in the field, not reported, will increase this 
 amount to beyond $ 1 50,001), MOO. 
 
 But this must not bo assumed as the tenth of the productions, 
 because many delinquents will pay in money, and large districts in^- 
 practicable for the establishment of tax depots will jilso pay in money. 
 
 The gross cost of collection is reported at $2,376,277 40. 
 
 The uett cost of collection is reported at $1,244,686 07. 
 
 These are under estimates of the actual cost, the outstandhig debts 
 not being included, the more complete report will probably increase 
 the per centage of cost of collection to about four per cent, gross and 
 two nett. The nett cost is arrived at by deducting from the gross 
 outlay, the hire of laborers and teamsters, excess of transportation 
 
•ver eight mile?, purchase of means of transportation, grain sacts^ 
 hay pressep, ecales, boxes and barrels— expenses which would have 
 been created if the tax in kind laws were not in existence. 
 
 The voluntary payment of the tithe tax exhibits a cheerful com- 
 pliance by the people with the law. Generally the receipts exceed the 
 assessors' estimates, which arises from the fact that many producers 
 have voluntarily paid their tax without having been assessed at all, 
 but in a few cases they refuse to be assessed and throw obstacles in the 
 assesfcors' way; a remedy would be found ina law requiring producers 
 -to come forward, in their own person or by proxy, for assessment and 
 imposing a penalty in default. 
 
 Assespors for the year ) 863 have, in some instances, failed to assess, 
 and in others have rated values so low that producers have preferred 
 TO pay the money value and the fifty per cent, penalty rather than 
 deliver in kind. 
 
 The occupation by the enemy of large districts prevents assessors 
 from operating, and the absence of producers in the army is an obsta- 
 cle to the thorough assessment of the crops. The army consumes 
 many crops of hay, corn, oats, and even wheat, before they are 
 matured ; these can never be assessed, and are consequently lost to the 
 tax in kind. A modification of the law is needed to require the money 
 collectors everywhere, both in practicableand impracticable localities, 
 to take up receipts in the hands of producers who have, through ig- 
 norance, paid their tax in kind in good faith to unauthorized persons 
 for the use of the army, and to give credit for such receipts in satis- 
 faction of the money value. 
 
 The exemption from the tax in kind on coin to those who do not 
 produce "more than two hundred bushels of corn " will have a serious 
 effect upon the receipts of the present year, and the same effect will 
 be experienced in estimating the " worth" of a producer. Under the 
 tenth section of the act, he cannot be taxed in kind unless he is ** worth 
 five hundred <follars for himself and one hundred dollars for each 
 minor child living with him, and five hundred dollars in addition for 
 each minor son he has living, or may have lost or had disabled in the 
 military or naval service." This would not be material if the worth 
 were estimated in our treasury notes, but article three, section one, of 
 the act of 17th February, ISu-l, chapter fifty-four, values such taxa- 
 ble property at its market value in the neighborhood of 1 860, the effect 
 is: a producer rents a farm and has little other property than five 
 hundred bushels of co'-n, the product of the farm, this crop estimated 
 at its value in 1 860, with his other property, may not exceed the 
 amount which would exempt him, and he pays no tithe. 
 The report analyzeil gives the following results: 
 The tithe of wheat (being 29,048,71 1 rations of flour) and the part 
 cf the corn (amounting to 49,330,528 rations of meal) at one pound 
 to the ration will supply bread for 200,000 men one year. 
 
 The tithe of bapon, at 1-3 pound to the ration, will supply (60,211 
 men one year. 
 
 The remainder of the tithe corn, together with the oats, at ten pounds 
 to the ration, -will supply 130,374 animals one year. The tithe hay 
 
and fodder, at ten pounds to the ration, will supply 25,993 animals 
 one year. 
 
 But this must not mislead into the supposition that all the tithes 
 have gone to the army. Besides issues to armies in the field, they 
 have been distributed to the different bureaus of the War Department, 
 and contributed largely to the support of their operatives and animals. 
 To a considerable extent, the families of soldiers have been supplied 
 with bread from them ; some remain on hand in localities difficult of 
 access, and a small per centage has been lost by fire, the enemy, and 
 by decay. The analysis is given to exhibit, in a condensed shape, the 
 capacity of the tax in kind to furnish food. 
 
 Very respectfully, your obedient servant, 
 
 LAIIKIN SMITH, 
 Assistant Q tartermaster General, in charge Tax in Kind. 
 
 This report is approved and respectfully forwarded to the Secretary 
 of War. 
 
 A. R. LAWTON, 
 Quartermaster General. 
 November 8th, 1864. 
 
Alabama. 
 
 Total value of real and personal property in the State of Alabania, 
 subject to taxation under the act of February 17th, 18G4, on the 
 basis of valuation established by said act : 
 
 Estimated by returns of assessments under act of 
 August 19th, 18G1, $459,732,117 41 
 
 To which add twenty per centum for 
 assessments of property not sub- 
 ject to taxation under said act, 
 but now taxable, (estimated,) 91,946,453 44 
 
 551,678,540 85 
 
 Estimated tax thereon at 5 per 
 
 cent., 27,583,927 04 
 
 Jewelry and watches, (aay $1,- 
 
 500,000,) 5 per cent, additional, 75,000 00 
 
 27,658,927 04 
 Deduct on account partial occupa- 
 tion by public enemy, say 10 
 per cent., 2,765,892 70 
 
 Estimated amount of property tax, 
 
 under act February 17, 1864, 24,893,034 34 
 
 Deduct on account credit tax in 
 kind, say two-thirds, 
 
 $16,595,356 22 
 Deduct en account 
 credit income tax 
 10 percent, 2.489,303 43 
 
 19,084,659 65 
 
 Estimated nctt proceeds property 
 
 tax, 5,808,874 69 
 
 Estimated amount of all other taxes, (under act 24th 
 April, 1863,) less estimated amount assessed un- 
 der first section of said act, now repealed, 6,000,000 00 
 
 Estimated amount of 30 per cent, tax, section 6, act 
 
 June 14, 1864, nominal, 200,000 00 
 
 Aggregate amount of taxes for 1864, acts April 24, 
 
 1863, February 11, 1864, June 14, 1864, 12,008,374 69 
 
 Soldiers^ Fund Tax — 
 
 One-fifth of $24,893,034 34 $4,978,606 86 
 
 One-fifth of 6,000,000,00 1,2110,000 00 
 
 One-fifth of 200,000 00 40,000 00 
 
 6,218,606 86 
 
 Total, $18,226,981 55 
 
^3 
 
 Arkansas. 
 
 Total value of real and personal property in the State of Arkiusas, 
 
 subject to taxation under the act of 17th February, 1864, on the 
 
 basis of valuation established by said act : 
 Estimated by returns of assessments under act of 
 
 August 19, 1861, $122,579,117 00* 
 
 To which add 20 per centum for 
 
 assessments of property not 
 
 subject to taxation under said 
 
 act* but now taxable, (estimated,) 2-1, 515,823 00 
 
 147,0 94,940 W 
 
 Estimated tax thereon at 5 per 
 
 cent., 7,354,747 00 
 
 Je-\ve!ry and watches, (say 
 $50ri,0()0J 5 per cent, addi- 
 tional, 25,000 00 
 
 7,379,747 UO 
 Deduct on account of partial oc- 
 cupation by public enemy, 8;iy 
 Uil per cent., 4,427,848 00 
 
 Estimated amount of property 
 
 tax under act of February 17, 
 
 1864, 2,951,899 00 
 
 Deduct on account credit tax in 
 
 kind, say two-thirds, 
 
 1,967,938 00 
 Deduct on account 
 
 credit income tax, 
 
 say 10 per cent., 295,189 (10 
 
 2,263,122 00 
 
 Estimated nett proceeds property 
 
 tax, GSS,777 00 
 
 Estimated amount of all other taxes under Act 24th 
 April, 1863, less estimated amount assessed un- 
 der first section of said act, now repealed, 1,500,000 0') 
 
 Estimated amount of 30 per cent, tax, section 6, 
 
 act June 14, 1864, nominal, 20,000 00 
 
 Aggregate amount of taxes for 1864. acts April 24, 
 
 1863, February 17, 1864, June 14, 1864, 2,208,777 00 
 
 Carried forward, $2,208,777 00 
 
 *Kigbt count ie3 not assoFsod. 
 
Brought forwaril, 
 SoUiers' Fund Tax— 
 
 One-fifth of §2,951,899 00 
 Oae-fifth of l,5iH),l)i)0 00 
 One- fifth of 20,000 00 
 
 Total, 
 
 $2,208,777 00 
 
 5590,379 00 
 
 300,1)01) 00 
 
 4,1 '00 00 
 
 89-1,379 00 
 
 $5,103,156 OJ 
 
 Florida. 
 
 Total value of real anJ pcrson»l property in the State of Florida, 
 subject to taxation under the act of February I7th, 1864, on the 
 basis of valuation established by said act: 
 
 Estimated by returns of assessments under act of 
 August 19th, 1861, $49,480,561 00 
 
 To which add 20 per centum for 
 assessments of property not 
 subject to taxation under said 
 act, but now taxable, (esti- 
 mated,) 
 
 Estimated tax thereon at 5 per 
 cent., 
 
 Jewelry and watches, (say 
 $3011,000,) 5 five per cent, addi- 
 tional, 
 
 Deduct on account of partial oc- 
 cupation by public enemy, say 
 12 per cent,. 
 
 Estimated amount of property 
 
 tax, under the act of February 1 7, 
 
 1864, 
 Deduct on account credit tax in 
 
 kind, say t^Y0-thirds, 
 
 1,750,515 71 
 Deduct on account 
 
 credit income tax, 
 
 say 10 per cent., 262,577 36 
 
 Estimated nett proceeds property 
 tax. 
 
 Carried forward, 
 
 9,896,112 00 
 
 2,963,833 65 
 
 15,000 00 
 2,983,833 (^o 
 
 358,060 03 
 2,625,773 62 
 
 $59,376,673 00 
 
 2,013,093 10 
 
 612,680 52 
 ,612,680 52 
 
Brought forward, $612,680 52 
 
 Estimated amount of all other taxes under act 24th, 
 April, 1863, less estimated amount assessed un- 
 der first section of said act, now repealed, 1,000,000 00 
 Estimated amount of 30 per cent, tax, section 6, 
 
 act June 14, 1864, nominal, 25,000 00 
 
 Aggregate amount of taxes for 1864, acts April 24, 
 
 1863, February 11, 1864, June 14, 1864, 1,637,680 52 
 
 Soldiers'' Fund Tax — 
 
 One-fifth of $2,625,773 62 $525,154 72 
 
 One-fifth of 1,000,000 00 200,000 00 
 
 One-fifth of 25,000 00 5,000 00 
 
 730,154 73 
 
 Total, $2,367,835 24 
 
 Georma. 
 
 Total value of real and personal property in the State of Georgia 
 subject to taxation under the act of February 17, 1864, on the 
 basis of valuation established by said act: 
 
 Estimated by returns of assessments under act of 
 August 19, 1861, $564,173,946 82 
 
 To which add twenty per centum 
 for assessments of property not 
 subject to taxation under said 
 act, but now taxable, (esti- 
 mated, 112,834,789 36 
 
 $677,008,736 13 
 
 Estimated tax thereon at five per 
 
 cent., 33,850,436 80 
 
 Jewelry and watches, say 
 ($2,500,000,) five per cent, ad- 
 ditional, 125,000 00 
 
 $33,975,436 80 
 Deduct on account partial occu- 
 pation by public enemy, say 
 five per cent., 1,698,771 84 
 
 Estimated amount of property 
 tax, under act February 17, 
 1864, ' $32,276,664 96 
 
 Carried forward, $32,276,664 96 
 
10 
 
 Brought forward, $32,276,664 96 
 
 Deduct on account credit tax in 
 kind, say two-thirds, 
 
 $21,517,776 64 
 Deduct on ac- 
 count credit in- 
 come tax, say 
 ten per cent. 3,227,066 49 
 
 24,745,443 13 
 
 Estimated nett proceeds property tax, 7,531,221 83 
 
 Estimated amount of all other taxes, under act 
 
 April 24, 1863, leas estimated amount assessed 
 
 under first section of said act, now repealed, 15,000,000 00 
 
 Estimated amount of thirty per cent, tax, section 
 
 eix, act June 14, 1864, nominal, 300,000 00 
 
 Aggregate amount of taxes for 1864, acts April 
 
 24, 1863, February 11, ltt64, June 14, 1864, $22,831,221 83 
 
 Soldiers'" Fund Tax — 
 
 One-fifth of $32,276,664 96 $6,455,332 99 
 One-fifth of 15.000,0(10 00 3,0(10,000 00 
 
 One-lifth of 300,000 00 60,000 00 
 
 9,515,332 99 
 
 Total, $32,346,554 82 
 
 Louisiana. 
 
 Total value of real and personal property in the State of Louisiana 
 Bubjcct to taxation under the act of February 17, 1864, on the 
 basis of valuation established by said act, estimated by returns of 
 assessments under act of August 19, 1861, 
 
 $534,921,329 01 
 
 To which add twenty per centum 
 for assessments of property not 
 subject to taxation under said 
 act, but now taxable, (esti- 
 mated,) 100,984,265 80 
 
 $641,905,514 81 
 
 Estimated tax thereon at five per 
 
 cent., 32,095,279 74 
 
 Jewelry and watches, (say $2, 
 
 000,000,) five per cent, addi- 
 
 ditional, 100,000 00 
 
 Carried forward, $32,195,279 74 
 
11 
 
 Brought forward, $32,195,279 74 
 
 Deduct on account partial occu- 
 pation by public enemy, say 
 fifty per cent., 16,097,639 87 
 
 Estimated amount of property 
 tax, under act of February 
 17, 1864, 16,097,639 87 
 
 Deduct on account credit tax in 
 kind, say two-thirds, 
 
 $10,731,759 90 
 Deduct on ac- 
 count creditin- 
 corae tax, say 
 ten per cent., 1,609,763 98 
 
 12,341,523 83 
 
 Estimated nett proceeds property tax, $3,756,115 99 
 
 Estimated amount of all other taxes under act 
 
 24th April, 1863, less estimated amount assessed 
 
 under first section of said act, now repealed, 4,000,000 00 
 
 Estimated amount of thirty per cent, tax, section 
 
 six, act June 14, 1864, nominal, 50,000 00 
 
 Aggregate amount of taxes for 1864, acts April 
 
 24, 1863, February 11, 1864, June 14, 1864, 7,806,115 99 
 
 Soldiers' Fund Tax— 
 
 One-fifth of $16,097,639 87, $3,219,527 97 
 One fifth of 4,000,r.00 00, 8(MI,0(I0 00 
 
 One-fifth of 50,000 00, 10,000 00 
 
 4,029,527 9: 
 
 Total, $11,835,643 96 
 
 Mississippi. 
 
 Total value of real and personal property in the State of Mississippi 
 subject to taxation under the act of February 17, 1864, on the 
 basis of valuation established by said act, estimated by returns of 
 assessments under act of August 19, 1861, 
 
 $447,616,073 00 
 
 To which add twenty per centum 
 for assessments of property not 
 subject to taxation under said 
 act, but now taxable, (esti- 
 mated,) 89,523,214 00 
 
 $537,139,287 00 
 
12 
 
 Estimated tax thereon at five per 
 
 cent., $26,856, £;64 3j 
 
 Jewelry and watches, (say $1,- 
 noo.oni),) five per cent, addi- 
 tional. 50,000 00 
 
 $26,906,964 35 
 Deduct on account partial occupa- 
 tion by public encuiy, say fifty 
 percent., 13,453,482 17 
 
 Estimated amount of property 
 
 tax, act February 17, 1S64, $13,453,432 18 
 Deduct on account credit tax in 
 
 kind, say two-thirds, 
 
 $8,968,988 12 
 Deduct on account 
 
 credit income 
 
 tax, say ten per 
 
 cent., 1,345,348 21 
 
 10,314,336 33 
 
 Estimated nett proceeds property tax, $3,139,145 85 
 
 Estimated amount of all other taxes under act 24th 
 April, l«63, less estimated amount assessed un- 
 der first section of said act, now repealed, 28,000,000 00 
 
 Estimated amount of thirty per cent, tax, section 
 
 six, act June 14, 1864, nominal, 50,0r0 CO 
 
 Aggregate amount of taxes for 1864, acts April 
 
 24, 1863, February 17, 1864, June 14, 1864, $5,189,145 85 
 
 Soldiers' Fund Tax .' 
 
 One-fifth of $13,453,482 18, $2,690,696 43 
 One-fifth of 2,000,000 Oi\ 400,000 00 
 
 One-fifth of 50,000 00, 10,000 00 
 
 3,100,696 42 
 
 Total, $8,289,842 28 
 
 North Carolina. 
 
 Total value of real and personal property in the State of North Caro- 
 lina subject to taxation, under the act of February 17, 1864, on 
 the basis of valuation established by said act: 
 
 Estimated by returns of assessments under act 
 August 19, 1861, $286,406,625 00 
 
 Carried forward, $286,406,625 UO 
 
IS 
 
 Brought forward, $286,406,625 00 
 
 To which add 20 per centum for 
 assossments of property not 
 subject to taxation under said 
 act, but now taxable, (esti- 
 mated,) 57,381,125 00 
 
 Estimated tax thereon at 5 per 
 
 cent., 17,181,337 50 
 
 Jewelry and watches, (fay 
 $1,0(10,000,) 5 per cent, addi- 
 tional 50,000 00 
 
 $3-13,686,750 00 
 
 $17,231,337 50 
 Deduct on account of partial oc- 
 cupation by public enemy, say 
 10 per cent., 1,733,433 75 
 
 Estimated amount of property 
 
 tax under act of February 17, 
 
 1864, 15,510,903 75 
 
 Deduct on account credit tax in 
 
 kind, say two thirds, 
 
 t $10,340,602 50 
 
 De due on acc't 
 
 credit income 
 
 tax, say 10 per 
 
 cent., 1,551,090 37 
 
 11,891,092 87 
 
 Estimated nett proceeds property tax, 3,0 19,2 10 S3 
 
 Estimated amount of all other taxes, under act 2 Ith 
 
 April, 1863, less estimated amount assessed 
 
 under first section of said act, now repealed, 4,000,000 00 
 
 Estimated amount of 30 per cent, tax, section 6, 
 
 act June 14, 1864, nominal, 50,000 00 
 
 One-fifth of $15,510,903 75, $3,102,180 75 
 Onp-fifth of 4,000,000 00, 800,000 00 
 
 Une-fifth of 50,000 00, 10,000 00 
 
 Agp;regate amount of taxes for 1864. acts April 
 
 24, 1863, February 17, 1864, Jane 14, \66i, 7,669,201 83 
 
 Soldiers^ Fund Tax : 
 
 3,012,180 75 
 
 Total,. $11,581,391 G:i 
 
u 
 
 South Carolina. 
 
 Total value of real and personal property in the- State of South Caro- 
 lina subject to taxation under the act of February 17, 1864, on the 
 basis of valuation established by said act : 
 
 Estimated by returns of assessments under act of 
 August 19, 186!, §399,468,798 00 
 
 To which add 20 per centum for 
 assessments of property not 
 8ul>ject to taxation under said 
 act, but now taxable, (esti- 
 mated,) 79,893,759 GO 
 
 $479,662,557 03 
 
 Estimated tax thereon at 5 per 
 
 cent., 23,968,127 85 
 
 Jewelry and watches, (say 
 $1,500,000,) 5 percent, addi- 
 tional, 75,000 00 
 
 $24,043,127 85 
 
 Deduct on account partial occu- 
 pation by public enemy, say 
 10 per cent., 2,404,312 78 
 
 Estimited amount of property 
 
 tax, under act of February 
 
 17, 1864, $21,638,815 07 
 
 Deduct on account credit tax in 
 
 kind, say two- thirds, 
 
 $14,425,876 72 
 Deduct on acc't 
 
 credit income 
 
 tax, say 10 per 
 
 cent,, 2,163,8S1 50 
 
 16,589,758 22 
 
 Estimated nett proceeds prop- 
 erty tax, $5,049,058 8i> 
 
 Estimated amount of all other taxes, under act 24th 
 April, 1863, less estimated amount assessed 
 under first section of said act, now repealed, 7,000,000 00 
 
 Estimated amount of 30 per cent, tax, section 6, 
 
 act June 14, 1864, nominal, 150,000 60 
 
 Aggregate amount of taxes for 1864, acts April 
 
 24, 1863, February 17, 1S64, June 14, 1864, $12,199,056 85 
 
 Carried forward, $12,199,056 85 
 
u 
 
 Brought forward, $12,199,056 85 
 
 Soldiers' Fund Tax — 
 
 One-fifth of $22,246,315 07, $4,449,263 01 
 One fifth of 7,000,000 0(1, 1,4H),(M)0 00 
 
 One-fifth of 150,000 00, 30,000 00 
 
 5,879,263 01 
 
 Total, $18,078,319 86 
 
 Texas. 
 
 Total value of real and personal property in the State of Texas sub- 
 ject to taxation under the act of February 17, 1864, on the basis 
 of valuation established by said act : 
 
 Estimated by returns of assessments under act 
 of August, 19, 1861, $318,286,671 00 
 
 To which add 21) per centum for 
 assessments of property not 
 subject to taxation under said 
 act, but now taxable, 63,657,334 00 
 
 $381,944,005 00 
 
 Estimated tax thereon at 5 per 
 cent., $19,097,200 00 
 
 Jewelry and watches, (say 
 $1,( '00,000,) 5 per cent, addi- 
 tional, 50,000 00 
 
 $19,147,200 00 
 
 Deduct on account partial occu- 
 pation bv public enemy, say 
 20 per cent., 3,829,440 00 
 
 Estimated amount of property 
 
 tax, under act February 17, 
 
 1864, $15,317,760 00 
 
 Deduct on account credit tax in 
 
 kind, say two-thirds, 
 
 $10,211,840 
 Deduct on account 
 
 credit income tax, 
 
 say 10 per cent., 1,531,776 
 
 11,743,616 00 
 
 Estimated nett proceeds prop- 
 erty tax, . 3,574,144 00 
 
 Carried forward, $3,574,144 00 
 
16 
 
 Brought forward, $3,574,144 00 
 
 Estimated amount of all other taxes, under act 24th 
 
 April, 18G3, less estimated amount assessed 
 
 under first section of said act, now repealed, 4,000,000 00 
 
 Estimated amount of 30 per cent, tax, section 6, 
 
 act June 14, 1864, nominal, 100,000 00 
 
 Aggre<:ate amount of taxes for 1864, acts April 
 
 24, r863, February 17, IS'll, June 14, 1864, 7,674,1 i4 00 
 
 Soldiers^ Fund Tax — 
 
 Une-fifth of $13,317,760, $3,063,552 
 
 One-fifth of 4,lM)i>,0l)O, SOU, ODD 
 
 One-fifth of 100,000, 2n,OiiO 
 
 3,883,552 00 
 
 Total, $11,557,696 00 
 
 Vfrgima. 
 
 Total value of real and personal property in the State of Virginia 
 subject to taxation, under the act of Febi'uary 17, 1864, on the basis 
 of valuation established by said act, $531,941,083 76 
 
 Estimated tax thereon at 5 per 
 
 cent., $26,597,054 IS 
 
 Jewelry, plate and watches, 
 
 $3,000,000, 5 per cent, ad- 
 
 ditionnl, 150,000 00 
 
 26,747,054 18 
 
 Deduct this amount on account 
 partial occupation by public 
 . enemy, " 4,497,054 18 
 
 Estimated amount of property 
 
 tax, under act of February 
 
 17, 1864, 22,250,000 00 
 
 Deduct this 
 
 amount on ac- 
 
 count credit 
 
 tax in kind, $15,250,000 00 
 Deduct this 
 
 amount on ac- 
 
 cou n t credit 
 
 income tax, 2,550,000 00 
 
 17,80p,000 00 
 
 Estimated nett proceeds property tax, 4,450,000 00 
 
 Carried forward, $4,450,000 00 
 
V 
 
 Brought forward, $4,450,000 00 
 
 Estimated amount of all other taxes under act 24th 
 April, 1863, less estimated amount assessed un- 
 der 1st section said act, now repealed, 15,000,000 00 
 
 Estimated amount of 30 per cent, tax, section 6, 
 
 act June 14, 1864, 200,000 00 
 
 Aggregate amount of taxo^ fvr 1864, acts April 
 
 24, 1863, February 17, 1864, June 14, 1864, l9,650,t>U0 00 
 
 Soldiers^ Fu7id Tax — 
 
 One-fifth of $22,25(»,i'mi. 
 One-fifth of 15,00i».uiitj. 
 One-fifth of 20i»jmiii. 
 
 Total, 
 
 $4,450,000 
 
 3,<'0ll,000 
 
 40,000 
 
 7,490,000 00 
 $27,140,000 00 
 
 (A.) 
 
 RKCAPlTULAirON. 
 
 ESTIMATE OF TAXES a/fsessed under the acts of 4pril 2^9, 1863, 
 February 17, 1864, and Jmu- 14, 1864, /or the year (864 : 
 
 Alaliama, 
 
 Arkansas, 
 
 Florida, 
 
 Georgia, 
 
 Louisiana, 
 
 Mississippi, 
 
 North Carolina, 
 
 South Carolina, 
 
 Tennos8ee, (no estimate can be made,) perhaps, 
 
 Texas, 
 
 Virginia, 
 
 Total, 
 S 
 
 $18,226,981 55 
 
 3,103,156 00 
 
 2,367,835 24 
 
 32,:J46,554 82 
 
 11,835,643 96 
 
 8,280.842 28 
 
 11.5-:i,391 63 
 
 18,078,319 86 
 
 l,<);'0,{)00 00 
 
 11,557,696 00 
 
 27,140,000 00 
 
 $145,527,421 34 
 
18 
 
 (B.) 
 
 STATEMENT OF TAXES coUeded under the acts of Congress, AprU 
 
 24, 1SG3, February 17, 1864, ar,d June U, 1864, as fur as rqr^rttd •* 
 
 ^ 28M Oc/o6er, 1864. " ' 
 
 Alabama, (say,) $12,904,516 01 
 
 Arkansas, (imperfect returns, 8»y to April 1, 1864,) l,()();>,i)()0 00 
 
 Florida, 1,262.29-2 00 
 
 Georgia, (say,) 29,394.878 61 
 
 Louisiana, (to July lat, 186'l,say,) 2,3'.»(i,0()0 00 
 
 Mississippi, (to August 17, 1864, say,) 3,860,288 38 
 
 North Carolina, 14.575,199 66 
 
 South Carolina, 17,150,458 39 
 
 Tennessee, 231,551 30 
 
 Texas, (to June lat, say,) 6,50(1,000 00 
 
 Virginia, 29,657,560 22 
 
 $118,845 744 57 
 
A CO.XSOLJDATED REPORT UF TAX IX KIXD RECEIXED, ISSUED, AXL) REMAIXIX(J OX IIAXD, AMI THE VALIE, AT SCJIIil) ll.E HA TES, l.\ TflK EolJ.oWIXC STA 77;.> 
 
 ■\ ^.1 !'• 
 
pH8.5