Duke University Libraries 
 
 Communication f 
 Conf Pam #363 
 
 DTTD23Sm. 
 
House of Representatives, February 22nd, 1865. — Laid on ta- 
 \)](i, and ordered to be printed. 
 
 [By The Chair.] 
 
 COMMUNICATION FROM SECRETARY OF TREASURY. 
 
 TREASURY DEPARTMENT, C. S. A., 
 
 RiCEMOND, Ffbruary 20th, 1865. 
 
 Hon. Thos. S. Bocock, Speaker of House of Representatives : 
 
 Sir : — In obedience to the resolution adopted by the House of 
 Representatives on the 6th instant, requesting information in rela- 
 tion to Curtain instructions issued from this Departmeift, to carry 
 into execution the tax laws, I have the honor of submitting the fol- 
 lowing piijiers : 
 
 1. Circular to the District Collectors and Assessors of Virginia, 
 of date July 1, 1864. 
 
 2. Re'j;ulations and instructions more accurately defining the 
 intent ani meaning of paragraph 1, section 1, of the act to amend 
 the tax laws, approved 14th June, 1864 ; of date August 12th, 
 1864. 
 
 3. Letter of Thompson Allan, Commissioner of Taxes, furnish- 
 ing the information called for under the aforesaid resolution, ad- 
 dressed to the Secretary of Treasury and dated February 16th, 
 1865. 
 
 Very respectfully, 
 
 a. A. TRENHOLM, 
 Secretary of Treasury. 
 
-#■ 3u» 5 
 
 OIRCtTLAR. 
 
 OFFICE OF STATE COLLECTOR OF VA., T 
 
 Richmond, Jdlt Ist, 1864. } 
 
 Jh the District CoUedora and Anessors of Virginia : 
 
 CoDgress, during its last session, modified the tax laws in many important par- 
 ticulars, as will be seen by reference to the " Regulations and Additional Instruc- 
 tions" of the Commissioner of Taxes of the 22nd of June, 1864:, which I herewith 
 enclose. Before the laws, as modified, can be fully executed, it will be necessary 
 that additional forms for the assessment of the additional taxes levied by the late 
 acts shall be devised and furnished by the Commissioner of Taxes, together with 
 further instructions. 
 
 It is very desirable that the assessors should, as soon as possible, proceed with the 
 assessments of property, moneys and credits under the Tax Act of February 17th, 
 1884, as modified. 
 
 I have, therefore, carefully prepared the following instructions for assessing the 
 Mme. With the aid of these instructions and the "Regulations and Additional In- 
 Btructions" of the Commissioner of Taxes, of the 22d of June, 1864, it is believed 
 that the assessors will have no diflBculty in correctly assessing every tax payer on the 
 sheet, headed "Returns and Assessment* of Confederate Tax on Property, Moneys 
 and Credits, under the Tax Act of February 17th, 1864," which have already been 
 fUmished them. 
 
 I will now proceed to explain in detail the proper mode of filling np this "sheet.'' 
 
 As a preliminary to the assessment, the assessor will administer to the tax payer 
 the following oath : "You do solemnly swear that you will render trne and faithful 
 return and statement of all the property, articles, or objects for which you are liable 
 to taxation and of which a return is required by law to be made at this time, and 
 that you will true answers make to all questions which shall be put you touching 
 your property or effects, or any exemptions which may be claimed, and also as to any 
 fact in reference thereto ; and that you shall speak the truth, the whole truth, and 
 nothing but the truth. So help you God." 
 
 Having qualified the tax payer, he will commence with 
 
 Ist. "Land or other Real Property." 
 
 Under this heading he will put down the number of acres of land owned by ther 
 tax payer in his County on the 17th of February, 1864, and also the number of tots, 
 ■without specifying the number of acres in each particular tract. Land owned by the 
 tax payer out of his county will be assessed where situated. Real Estate is to be 
 valued as of 1860, except where it has been purchased since January 1st, 1862, iff 
 which case the price actually paid by the tax payer is to be regarded as its value, un- 
 less the "land has been purchased by a refugee driven from home by the presence 
 or proximity of the enemy and was held or occupied by such refugee for his own use 
 and for his residence," when "the land shall be assessed according to its market 
 value in 1860. But if rented out by such refugee, or resided upon or used by any 
 other pereou oot a refiigee, it shall be assessed at ite oost to the owoer." The booka 
 
bf the CommissioiKTs of tbe Revenue arcs the best guide for aacertaiuiug the value of 
 real estate in 186'.>. The value of any permanent improvement or itiury to the 
 property since 18G0 sIioulH be rateubly ailded or deducted, as the case mtty be. 
 
 2d. "Slaves" an- lo be assessed upon the ba>is of their market value in 1860, ex- 
 cept where they Lave been purchased since January 1st, 1862, in whie'^i case they 
 are to be asset^sed at the price ac'ually paid for them by the tax payer. I have care- 
 fully p'eparcd the following table, showing tiie fair average value i)t slaves in Virginia 
 ia 186u, which is beheved to be as near correct as can be obtained. 
 
 Tabic shotuing the average value of Slaves in Virginia in 1860. 
 
 AvEKAGE Value. 
 
 UnJer Oyoaisof age, $ 200 
 
 Between 5 and 10 years of jilti' 400 
 
 " 10 and 15 " 800 
 
 " 15 and 20 '• 1100 
 
 " 20 and 25 " '..,.... 1200 
 
 " 25 and 30 " • 1000 
 
 " 30 and 35 • • 800 
 
 " 35 and 40 " " ....... (lOO 
 
 » 40 and 45 " " 500 
 
 " 45 and 50 " " 400 
 
 «' 50 and 55 " " 300 
 
 " 55 and CO " " 2u0 
 
 " 60 and 6«^ " " 150 
 
 65 and 7<r '' 100 
 
 Over 70 years of age, oO 
 
 The assessors will exercise their own judgment in the valuation of i-Lv^es in their 
 respective districts, but it is recommended that the average value shall ctrrespond as 
 nearly :<s possible with the values as exhibited in the furegoing table. If a slave 
 possesses an additional value above the average on account of any peculi;.r qualifica- 
 tioa as a mechanic, house servant, &c., he should be assessed at acorrespcnduigly in- 
 creased valuation. ' 
 
 Slaves are to be assessed in the name of the owner and not of the hirir. By the 
 llth paragraph of "Regulations and Additional Enstructions" of the Coiiimissionera 
 of Taxes, of tlie 22d of June, 1804, slaves are required to be assessed in -ill cases in 
 the counties where they were on the 17th of February, 1864. In ordei, therefore, 
 that all .slaves should bo assessed it is necessary that the assessor should enquire of 
 every tux payer not only what slaves he owned on the 17th ot February i i his coun- 
 ty, but also what slaves belonging to other persons were in his possession on that; 
 day, and if any were owned by uon-residenis of the county, such ncu-resident's 
 name should bo entered on the "sheet," and the value of such slaves assessed against 
 him. 
 
 3d. "Horses, Mules, Asses and Jenuets," "Cattle of the Bovine Specves," "Sheep, 
 Goats and Swine." 
 
 These animals should be valued as of the year 1860. The assessors should exam- 
 ine the books of the Commissioners of the Revenue for 1860, and ascertain therefrom 
 the average value of such animals in his county as a guide for liis assessments. 
 
 4th. "Cotton and Woul," "Tobacco," "Corn," "Wheat," "Rye, Oats, Buckwheat, 
 Rice, and all other kinds of grain," "Potatoes of all kinds, Peas, Ground .''ea.s, Beans 
 and all other products of the farm, garden, or orchard not specifically mentioned in the 
 foregoing columns." All agricultural products are to bo valued as of the year 1860, 
 except cotton and tobacco purchased since January 1st, 1862, which are to be as- 
 sessed at the prices actu.Jly paid for them by the tax payer. The word •'outtou" in- 
 cludes cotton y.arns, and "tobacco" includes manufactured tobacco and segars. In 
 assessing agricultural products, the assessor should first ascertain all agricultural pro- 
 ducts on hand 'on the 17th of Feb'y, 1864, including any that were taxed July 1st, 
 1863. He should then allow a fair deduction, lUoportioned to the size of the tax 
 payer's family, for its support for the year 1864. This deduction is oily to be al- 
 lowed of those articles raistd by the tax payer and tithed in 1863. The amount to be 
 deducted should be uniform in all cases. The assessor should determi; e what de- 
 ductions should be allowed for the support of families of different sizes, establishing. 
 
a.unilbrm rule without consulting the tax payer. The word "family'' is construed by 
 the Comraissioner of Taxes '"to include only the white persons of a fatnily, house ser- 
 vants aiul family horSf-s." By "family horses," I understand to be niear4t horses 
 used exclusively for pleasure. 
 
 oth. "Flour, Meal, Sugar, Molasses, Bacon, Lard, and all other Groceries, Goods, 
 Weres, or Mi-chaudise, Spirituous Liquors, Wines, Cider. Yinogar, &c.. «fcc. 
 
 These articles held by the tax payer on the 17th of February, lS6i, are to be as- 
 sessed upon ilio basis of their niaricec value in 1860, wiiiiuui any deilueiion f )r family 
 supplies, e-xcept in the articles of sugar and bacon, which were raised by the tax payer 
 and actually tithed in 1863. Goods, wares and merchandise held by registered per- 
 sons, are to ijo assessed without any deduction. 
 
 6th. "Value of all Household and Kitchen Furniture, Agricultural Tools and 
 Implements, and all Tools of mechanics or others, Musical Instruineiits, and all arti- 
 cles of doracsiic use," Carriages ^\''a^■ons, Carts, Drays and every species of vehicle 
 ou wheels," "Books, Maps, Pi^-tures, Paintings, Statuary, and all other Works of 
 Art." 
 
 These ariiele-; are to be assessed as of their value in 18G0. 
 ■ 7th. Value of all Shares iu any bank, banking company or association, canal navi- 
 gation, importing, exporting, insurance, manufacturing, telegraph, express, railroad, 
 and dry dock companies, and all other jjint stuck companies of every kind, whether 
 incorporated or not. 
 
 These shares are not now liable to the property tax, and are not to be assessed, 
 but jjint stock companies are to be assessed with tneir property, money and credits 
 as individuals. The property of copartnerships should b^j assessed against the indi- 
 vidual members and not in the name of the firm. 
 
 8th. "All G(;ld and Silver Wares and Plate, Jewels, Jewelry and Watches." 
 
 A tax of ten per cent is to be assessed, in Confederate money, on these articles, as 
 of their value in 1860. 
 
 9th. "Gold and Silver Coin, Gold Dust, Gold or Silver Bullion." 
 
 These 'subjects are to be assessed at their face valup, or value in gold or silver, as 
 the case may be. The amount of gold and silver should be assessed and entered on 
 the "sheets" separately. The collectors will collect a tax of 5 per cent, on these 
 subjects, in kind, whicii may be commuted by the tax payer by the payment of 17 
 dollars in Confederate notes for one dollar in silver coin, and eighteen dollars for one 
 dollar iu gold coin, until further instructed. 
 
 10th. "Value of Moneys held abroad, Bills of Exchange on foreign countries." 
 
 To this heading on the sheet should be added "Promissory Notes, Rights, Credits, 
 and Securities, payable in foreign countries." 
 
 These subjects are to be assessed at their face value, or value in specie, and a tax 
 of 5 per cent, is to be collected, payable in gold or silver, at the election of the tax 
 payer, which may be commuted in Confederate notes at the rate of seventeen for one, 
 until otherwise instructed. This tax cannot be paid in 4 per cent, bonds or certifi- 
 eates. 
 
 11th. "Amount of Solvent Credits, Bank Bills, and all other papers issued as cur- 
 rency, exclusive of non-interest bearing Confederate Treasury notes, and not em- 
 ployed in a taxed business." 
 
 These subjects are to be assessed at their face value, and the tax of 5 per cent 
 thereon is to be paid in Confederate notes. 
 
 "Credits.'' Under this heading on the "sheet," means credits within the Confede- 
 rate States, and includes Confederate bonds. 
 
 12th. "Value of all articles of Personal or Mixed Property, not in terms embraced 
 in any of the foregoing columns, nor exempt from taxation." 
 
 Under this heading will be assessed all property not included in tlia preceding col- 
 umns, among which may be mentioned the wearing apparel of the tax payer and his 
 family, which are to be assessed as of their value in 1860. 
 
 13th. There bein^ no column on the "sheet" for inserting the value of property 
 exempted by the law, the assessors will write the word "Exemptions'' over the 
 words "Value of all shares in any bank, banking company "^ association, canal, 
 navigation, importing, exporting, &c," and enter in that co-iunn the aggregate 
 amount of the exemptions to which the taxpayer is entitled, -which will bo ascer- 
 tained as follows : 
 
tithe lax payer's aasessable property, exclusive of houiehold furniture, exce^dtr 
 $1,000, according to the basis of valuation prescribed by the law, he is entitled to no 
 exemption in any case. 
 
 I. If his property is worth less than $1,000, exclusive of household furniture, he is 
 entitled to an exemption of $500, if the head of a family, and to $100 for each minor 
 child, and to the further sum of $500 for each son actually engaged in the army or 
 navy, or who has died or been killed ia the mihtary or naval service, and who was a 
 member of his family when he entered the service. 
 
 II. Every officer, soldier, sailor, or marine actually engaged in the military or naval 
 service, or such as have been disabled in such service, are exempted to the value of 
 $1000. 
 
 III. The widow, or if there be no widow, the minor children of any officer, sol- 
 dier, sailor, or marine who may have died or been killed in the military or nav*! 
 service, are entitled to an exemption of $1,000. 
 
 IV. The entire property of hospitals, asylums, churches, schools, colleges, and oth- 
 er charitable institutions, and of companies formed under the act entitled an "Act 
 to establish a Volunteer Navy," is exempted. 
 
 It will be observed that the property of the institutions and companies mentioned 
 in the above paragraph is exempted, though they are worth more than $1,000, yet 
 when the individual tax payer is worth more than $1,000, exclusive of his househoM 
 furniture, he is entitled to no exemption, though he be the head of a family or ia 
 the military or naval service, or would otherwise be exempted. 
 
 14th. " Aggregate." Under this head will be entered the total value of the tr ;: 
 payer's property as assessed on the " sheet," except the specie assessments, that i 
 the asJsessments on "Gold and silver coin, gold dust, gold and silver bullion," "Vab i 
 of moneys held abroad, bills of exchange on foreign countries, &c." 
 
 15th. " Tax." Under the heading " Tax" will be entered the total amount of tl:- 
 tax upon the property assessed upon the tax payer upon the "sheet," except the tax- 
 on specie, and foreign credits assessed in specie, referred to in the above paragrapu. 
 The tax on property, &c., assessed on the " sheet " is 5 per cent., except the tax i. 
 "all gold and silver wares, and plate, jewels, jewelry and watches," upon which the ' 
 is an additional tax of five per cent. In calculating the "tax" the amount of exemp- 
 tions should be deducted from the aggregate amount of property, &c.„assessed. Thj 
 tax on specie and foreign credits will not be entered on the sheets, but will be calcu- 
 lated and collected by the collector when the tax is paid. 
 
 16th. " Soldiers' Tax." By the 12lh paragraph of "Regulations and Addition; f 
 Instructions" of the Commissioner of Taxes, of the 22d June, 1864, the assess(./» 
 are required to assess separately the " soldiers' tax," that is, the additional tax ••' 
 one-fifth of all the taxes of 1864, laid by an act of the last session of Congress '•■ 
 meet the increased pay of soldiers. There being no column on the " sheet" for 'hiSr 
 tax, the assessors will rule a column on the left hand margin of the "sheet," headiuf 
 it "Soldiers' Tax," and putting in it one- fifth of the amount found in the column on. 
 the right hand of the " sheet " headed "Tax." The collector is required to colicot 
 this tax in Confederate Treasury notes of the new issue, giving a separate rect' t 
 for it, and reporting it separately to me monthly. There being no credit allowed ou 
 account of the tithe, this tax will be collected as soon as assessed. The collecaoM 
 of the balance of the tax assessed on the "sheet'' will be suspended until furthtr 
 instructions, wnenever the tax payer claims a credit on account of his tithe. Tj d 
 value of " gold and silver coin, gold dust, gold or silver bullion," and the "valuo f 
 moneys held abroad, bills of exchange on foreign countries, &c.," not being included 
 in the column headed "Aggregate," the tax on them will be collected as soon as i.3- 
 sessed. Th J "soldiers' tax'' on specie and foreign credits not being included in f>.'j 
 column hesded "Suldieis' Ti.x.'' will be calculated and collected by the collector '.n 
 the "uew issue," hi the rate <>f 17 for silver and 18 for gold. 
 
 17th. "Name of the Tax P^yer to be signed by the person taking the oath." 
 Under this heading the tax payer will sign his name. If he is a non-resident of 
 the county, his name must be signed by his agent, if he has one as such, and if thf'5- 
 be no agent, then by the assessor. 
 
 The assessments upon the sheet headed "Returns and Assessments of Confedefc*'.'* 
 Taxes, &c.," which I have explained above, in detail, are to be made as of the l^^ii 
 of February, 1864. I herewith enclose to the coUectoP a "sheet" filled up as a safift'* 
 
pie, a <3opy of which he will furnish each assessor in his district who has been «b 
 signed to this duty. Real estate and slaves are to be assessed in the county where 
 T''ey are. Property of all other kind should be assessed in the county where the tax 
 f iyer resides. If any portion of it is in another district, the assessor should forward 
 ■ the assessor of the district where the property is, a certified statement of the assess- 
 m.rnt, who shall examine the same, and if approved, shall return it with his approval 
 thereon. If disapproved he shall make such alterations thereon as he may deem just, 
 £nd return it with any additions thereto which he may have made. The assess- 
 ment thus corrected should be entered on the "sheet." Property in another State 
 ■cannot be assessed in this State. 
 
 The collectors will collect at once the "Soldier's Tax" of one-fifth in the "new 
 j^-ue," on the specific tax and tax oa quarterly sales of registered persons for 1864. 
 Tae income, salary and tax on registered persons for 1863, due January 1st, 1864, 
 • T not liable to this tax, nor is the additional tax of 10 per cent, on profits made 
 ; V buying and selling in 1863. 
 
 ^ In making the assessments on the "sheet," the assessors will enter them perpen- 
 <43iouIarly, if the columns are too narrow to enter them horizontally, using as much 
 flpace M is necessary. Respectfully, 
 
 THOS C, GREEN, 
 
 Slaif Collector of Pb. 
 
 RBQtJLATIONS AND INSTRUCTIONS, 
 
 Z^ore tuxwrately defining the. intent and 'meaning of Paragraph 1, Section 1, of (ht Ad 
 to amend the Tax Laws, approved lUh Jtme, 1864. 
 
 Office Commissioner of Taxes, > 
 Richmond, August 12, 1864. J 
 
 In order that local tax officers may have a uniform rule for their action in assessing 
 •'^)roperty employed in agriculture," and in order that the assessments may be equal 
 •lid uniform, the following regulations and instructions are issued : 
 
 1. Land rented, and slaves hired, though employed in agriculture, shall not be so 
 Ti lurned and assessed, inasmuch as the tax on such land and slaves cannot be entitled 
 t j a credit on account of the tithe paid. The landlord, and not the tenant, is charge* 
 able with the tax on the land, and he is not entitled to be credited with the value of 
 t 3 tithe, because he does not pay the tithe. The tenant is not entitled to the credit, 
 '•l cause he does not pay the tax on the land. The same rule will apply to slaves 
 iii^ed out, and employed in agriculture. 
 
 2. The words "employed in agriculture," include land actually cultivated this 
 rear, such meadow and pasture land as is enclosed, and such wood land as is used in 
 ( jnnection with the above described lands, not to exceed one-third of the same, 
 except in cases where the fencing has been destroyed by the enemy or the Confede- 
 
 ■ .te forces, in s^hich cases the land is to be regarded as being employed in agriculture 
 if it was so employed before such destruction. 
 
 3. The words " employed in agriculture " do not include land used in the produc- 
 ti )n of crops not liable to the tithe, or any unenclosed cleared land, except where 
 il;e fencing has been destroyed, as stated under Article 2d of these instructions, nor 
 timbered land exceeding one-third of the enclosed cleared land. 
 
 4. Slaves employed in agriculture should include all over twelve years of age 
 iiOkually employed in cultivating crops liable to the tithe, and cooks, exclusively 
 timployed in cooking for such slaves. House and body servants, carriage drivers, 
 slave mechanics, &c., shall not be assessed as employed in agriculture, except where 
 partially so employed, when their value should be rateably apportioned. 
 
 5. Only such horses, mules and oxen as are actually employed in farming and 
 plantation work, shall be assessed as employed in agriculture. This excludes carriage, 
 t'ding tod other pleasure horaea, rs/^ bor»e« and BtsJIiooa, and also stock catUe, 
 
8 
 
 brood mares not worked, and colts. If work animals are partially employed io 
 Bgriciilture and partially otherwise, their value shall be rateably apportioned, as in 
 the cHi^o of slavi's. 
 
 ''p-'Mi.'.n THOMPSON ALLAN, 
 
 Comi7u'sslotier. 
 Approved : 
 (Signel) G. A. Trexholm. 
 
 Secretari/ of the IVeasiiry. . 
 
 OFFICE COMMISSIONER OF TAXES, { 
 Richmond, Feu'y IStii, 18C5. S 
 
 Hon. G. A. Ti-tiiiiolm, >xcreianj of the Treasury: 
 
 Sir: 
 
 I have the lienor to return herewith a resolution adopted by the House of Repre- 
 sentative?, which has been referred by you to this office, with directions to furnish 
 the information asked for, and to reply. 
 
 1st. That tlie enclosed printed regulations issued on 12th August, 1S64, and 
 approved by you, cover fully the first and second inquiries propounded by said 
 resolution. I would further state, that agricultural property has been asses.sed in 
 accordance with the rules laid down in said regulations; and that they are now in 
 full force. 
 
 2d. No instructions have ever been issued by this office, dive?tin? assessors of 
 their functions as appraisers, and prescribing values to be put on produce or other 
 property, in any case. With reference to the valuation of negro property, the Chief 
 Collector of the State of Virginia deemed it expedient and just to the tax-payer, as 
 well as to the Government, to prescribe a schedule of prices, which he embodied in 
 certain instructions is.sued by him on the 1st of July, ISOi, copy herewith. This 
 was, liowever, more of an advisory than a mai:datory nature, as will be seen by 
 referring to the 2nd Article of said instruction.s. These instructions were submitted 
 to me, and having met my sanction and approval, I sent a copy to each of the other 
 State Collectors, as a matter of information merely, and as a guide to them, leaving 
 tliem perfectly free to adopt the same, or not, as their discretion and judgment might 
 dictate. I believed then, as I do now, that it was the better cour,-e to adopt a gene- 
 ral schedule for valuing slaves thro'ughout the whole State, and so recommendeil Mr. 
 Green's circular to the favorable consideration of the other State Collectors. I had 
 seen the evil of havmg no uniform standard, under the act of 18G1, and had it forci- 
 bly impressed upon ray memory, from the fact, that under the first Tax Act of 19th 
 August, 1861, slaves were valued at an average of $500 in one county, and in the 
 adjoining county at $300. There was no just cause lor this great inequality. Neither 
 county had been disturbed or threatened by the enemj-. The consequence was 
 great dissatisfaction and numerous complaints. As the law failed to prescribe a 
 uniform valuation, I deemed it just and proper, in view of the interest of the 
 Government, as well as that of the tax-payer, to recommend a uniform valuation, 
 80 that all might b'.' treated alike, and that there should he no cause of complaint. 
 
 ?A. As to the fourth question contained in the resolution, I only have to say, 
 that, by reference to Sec. 13 of the act of 24th April, 1803. as amended and approved 
 17th February, 18G4, it will be seen, that the Treasury Department has nothing to 
 do with the assessment or valuation of tithes; the whole subject being thereby 
 placed under the jurisdiction and control of the War Department. It is obvious, 
 therefore, that I am not authorized or able to answer this interrogntory. 
 Very Resptctfuliy, 
 
 T. ALLAN, Commissioner. 
 
pcRmaliPe* 
 
 pH8.5