Duke University Libraries D03209633Q CIRCULAR IN REFERENCE TO THE VAL UATIO.V OF T.'.XABLES, AND THE ES- [MATE OP TAXES IN KIND. Okkick of Commissioner or Taxbs, ! KWbMOND, August Uth, 1863. J Many inquiries having been made as to the idard of valuation of taxable articles and >iects, and different opinions among Assessor! * ?ing entertained, it is hereby directed, that in - the valuation of all taxable articles or objects, fa including t lie estimates of agricultural products!* which are taxed in kind, Tax Assessed shall be governed by the current selling prices, of tat articles and objects to be taxed, in the neighbor- hood where they are held at i be time, or upon .he day with reference to which the assessment or valuation is requin d by law to be made ToH •ax laws require tbe assessors to ascertain the :rue value, by every legitimate means in thei^H a£wer, of all taxable articles or objects at theV il at which they are to be assessed, under^ 1 circumstances of ordinary and unrestrained sale. • 'Therefore, the pneef fixed under he impress- hunt laws do not fTm the proper standard, as gal a made accorcing to those prices, are con-t rained sales made under extraordinary circum lances for the support of the arrries of the Con .'derate States, when the necessary supplie, jtnnot be obtained in any other way. \ It having been officially reported to th' e through the Post Quartermaster's Depar ...ut, that the fanners in certain Districts ai_ devisint; a plan to exchange corn aud whea with each other so as to evade the tax in kiud, 11 Assessors are instmcted to be vigilant in crtainingwhat each farmer has actually pro- ed, and to render their estimates accordingly, . tbe assessors in every District in the Con- lerate States, are hereby directed to guard Rainst any sush evasion in making their esti- mates, and to search diligently into all the facts End circumstances connected with each case. THOMPSON ALLAN, ™ au 11 — It Commissioner. 7>0- A 868. N ERROR in article 43, of i lit inslrtu.. of 15th of May, 1863,1 OHtCiors of Ta^ iu refer- nee 1o the reservation of corn or wh I'rcm the tax iu kind, having been brought to tr aotice of the Department, said article ' i i- by so moditied as to allow farmers or p!ai -ih to reserve, in addition to the o/iantitics I articles therein speiiiied, only otic In* dT?<\ bushelB of ci.rn or ilfiy bushels of whes - .r ai y proportionate fjuantity of each, in so lorilunco with tbo provisions of section '1 ofth« Tax Act- THOMPSON ALLAN, CVrumisM-^ner of T axeB. ApproTeJ : ffic CIRCULAR TV REFEREE VALUATION 7 AND ENWmsl5Tll;NT CREDITS UNDER SECTIONS 21 AND 41 OF THE ASSESSM NT A^T. - Tni: \si i •qtmbnt, | Oflicc of the Commissic M *t Taxes, > Richmond, August .'.a, 1803. J The 2d article of the circular issued by this office, on the 5th of Aim>us\ 13i!0, beiag some- what obscure, and not understood by the public, the following instructions are issued in place of those of the ."th iustant, which arc hereby revoked : 1. Section 41 of said act assumes that every credit shall be assessed at its value in Confede- rate Treasury notes. It is also presumed that every hoii'er of a credit is willing to receive pay- meut of the amount it represents, h Confederate notes, un il the contrary appears. If the con- trary should be made apparent to the assessor, either by patent evidence on the face of the credit, or from satisfactory evidence that (he holder values it at a higher rate, or has refused pay :eut in Confederate notes, then it shall be . valued accordingly, unless the holder will en- dorse his willingness to receive payment thereof in Confederate notes. 2. If, therefore, upou the face of a credit past Richmond, August 24-, 1MB. J 1. Each District Collector, in the performance of his duty in paying over monies to th^ State Collector, in accordance with Articl • 82 of th printed Instructions of 15th May, .>t>8, shall be allowed ten dollars per day to cover all expense*- m traveling to and from the oflice of the State Collector, in cases where he resides nearer to tin Stae Collector's office than to anv Express of- lice ; and the same amount per diem iu travelling to and from the nearest i-xpressollicc when the •listance to the State Collector's oflice isgrea'ei ' than the distance to mch Express oflice. When lie delivers a package of mon»y, properly eealed, with the amount endorsed thereon, and directed to the State Collector, to the pro er Ageut of the Express Company, he shall take a receipt therefor, and transmit said receipt to the State Collector, which rece pt will be accepted as mo- ney, provided th package when received con- tains the amount called for by Mich receipt in lawful money of the Co federate States; and t lie Express charges shall correspond w th tho charges noted on the receipt, and be paid by the State Colleclor upiu receipt of the packag;. 2 The District Collector shall makeout an ac- count in duplicate for the amount claimed, anil .state the di-tance travelled, and the numb r of Jays consumed in performing the service, and the same shall be sworn to ^ud subscribed before some competent magistrate, and approved by the State Collector, through whom the recount .shall be submitted to the Commissioner of Tares for settlement ■ THOMPSON ALLAN, Commissioner of Taxes. Approved : C. G. MSMMINQEB, Secretary of the Treasury. au Jl — It T k XK3, I CUT, > '■ • 'OHMISSK . '.SU .ONI ct C lltct r of Co fed on asthe ti • . bci 'bed for ..'.ion of business and professions, and lor the payment of ih'. Bpecific tax, a. the t- on s les up to the 1st Jr, 1 . all h>.v ea- ■ i 11 cause the Ass'.'sur or Assessors JQ tomakedil ry, whether any person, c - d iht-ir respective Dis- tricts o I are ;iil a to re.ister tl taxes req< ired by law ; and thai! report the .true rcsidenc h.:- M.ess ot ci.chde auiter to said Collector, to- with a ii.-t, homing the amount of ta: aue upon t. e sales of mv d faulter, in accor- with ec ion 10 o> the Assessment &ct. :.d. Opo the rect i(>t r>f such report and list, ■ lector sha 1 procee by I Bale, the ] rot isions o Section 16 ofthe Assess- ment Act, t collect .11 be taxes clue, and double the pecifie tax. and a i e sum for every thirty dajs oftuch failure, according to ection 3, of the Tax Act, and, i addition to the five per ■ centum allowed the Coiicco. by law, th« iec^ for levying, and the^gnj^' fur 'Le necessary aofi able a»mi»tee oriemo ing, advertising, and keeping h goods, ch ttles, nr efl distrained, which fees a d expenses a all be the utl oi iz i.'i i quired to b ■ paid to sheiilT-< 'or like services l»' the a«s ol th-_ Slate iu.wlich tach dt* des. TUOvtPS • ALLAN, issio ( r of axes. of Treasury Digitized by the Internet Archive in 2011 with funding from Duke University Libraries http://www.archive.org/details/circularinrefereOOconf Supplemental Instructions for Collectors and Assessors of Taxes, CONFEDERATE STATES OF AMERICA,] Treasury Department, ) O/'Jir; of Commissioner of Taxi's, \ Richmond," Sept. 3d, 186! The following additional instructions will be observed and pursued by all officers engaged in the assessment and collection of taxes for the Confederate State-;: TAX ON SALARIES. 1. On the first day of January, 1864, and on the day of .January, in each year thereafter, the a shall require every salaried person in his district to render a list 4 showing the amount of his salary for the year preceding, (except the salaries of persons in the military and naval service, and salaries not exceeding one 'thousand dollars per annum,) upon which salaries so returned a tax of one per cent, shall he levied on the first fifteen hundred dollars, and two per cent, upon the excess over that amount, said tax to be paid on the first- day of January next, or as soon tin after as may iticable, and in like manne year thereafter. TAX ON INOOMl 2. On the first day of Januarj^next, and on the first il of January in each subsequent year, or as soon* thereafter us may be practicable, the assessor of each di require an estimate of income and profits of, and shall ascer- tain and assess, according to the form prescribed by the of taxes, the income, annd profits dern eat-ji person, joint stock eompanVnrw corporatism, and from » every occupation, employment or business, whether regis- tered or not, in which they may have been engaged, and from every investment of labor, skill, property or money, and the income and profits derived from any source what- ever (except salaries) during the calendar year preceding the said first day of January. 3. The following items shall be deducted from the gross amount of income derived from the particular objects and vocations named in each of the following paragraphs of sec- tion 8 of the tax act, to-wit : I. Rents. From incomes received for rent of houses and the lots* appurtenant, the amounts expended for necessary annual repairs are to be deducted not to exceed five per cent, on the rent. From incomes derived from the rents of other lands and tenements, and of manufacturing, &c, as above, shall be deducted the amount expended for necessary annual repairs, not to exceed ten per cent, on the rent. II. Manufacturing and Mining Business. From the gross value of the products of the year, the following deductions must be made : 1. Rent of the establishment and fixtures, if actually \ rented, and not owned by the persons prosecuting the busi- ness. 2. Cost of the labor actually hired and paid for. 3. Actual cost of the raw material purchased and manu- factured. III. Navigating Enterprises. From the gross earnings, including the value of freights on goods shipped by the person running the vessel, there shall be deducted — > • 1. Hire of the vessel, if not owned. 2. If owned, an allowance for wear and tear not exceed- ing ID per cent, per annum, and also the cost of running the vessel. * IV. Boat and Ship Building. From gross receipts of this occupation shall be deducted— 1. The cost of labor actually hired and paid. 2. Prime cost of materials, if actually purchased. When the vessel is owned by the builder, her value shall be in- cluded as part "of the gross receipts. V. .Sales of Mercliandize and other Property. From the gross amount of sales there shall be deducted — 1. Trime cost of property sold. 2. Cost of transportation. 3. Clerks' salaries actually paid. 4. Kent of buildings employed in the business, if hired, and not owned. VI. All other Occupations. From the gross receipts there shall be deducted — 1 . The cost of material purchased for the use of the busi- ness, or to be converted into some other form in the course of the business, such material not to include machinery. In case of mutual insurance companies, there shall also be deducted the losses paid by them during the year. 4. Income derived from all other sources shall be subject to no deduction 'whatever. 5. In estimating incomes, there shall be included, as part ' of the income of the owner, the value of the estimated annual rental of all dwellings, houses, buildings and build- ing lots in cities, towns and villages, whether occupied by the owner or not, or whether leased or hired out or not. G. There shall also be included, as part of the income of the owner, the value of the estimated annual hire of all slaves not engaged on plantations or farms, and not em- ployed in some business or occupation, the profits of which arc taxed as income under the tax act. 7. All lots ana houses, from the use of which the owner is debarred by the presence of the enemy, or by order of the military authorities, shall be deemed exceptions to the 5th article. S. Each person to be assessed shall be required to give in an estimate, stating the gross amount of their receipts as individuals or members of a firm or partnership, and of each item for which a deduction is claimed, and of the amount of such deduction. • 9. The income having been ascertained according to the preceding instructions, the following tax thereon shall be deemed to be due and payable, and shall be levied and col- lected on the first day of January, or as soon thereafter as may be practicable : 1. On all incomes over $500, and not exceeding $1,500, fiyc per cent. 1 On all in< rer $1,500, and less than $3,00(J|; five peri 5 1,500, and ten percent, on the dx) 3. On all incomes o\ and less than $,5,000, ten per c On all incon: [10,000, and a-half per cent, n all incomes of or over $10,000, fifteen per cent. 10. Joint Stock Corn is. Tax on annual earnings — On the first day of January next, and on the first da\ nary in each year succeeding, or as soon thereaftr may be practicable, the assessor shall require each joint . company and corporation, within the district assigned to him. to make return- in accordance with the form pre- •d-by the commissioner of taxes, of the true amount of their annual earnings set apart for dividend and reserved fund, and upon the said amount he shall, on the said first of January, or as soon thereafter as may be practicable, as. levy and collect the following tax, that is to say: If said annual earnii ill give a profit of ten per centum or less upon the capital stock paid in, there shall be asses and paid to the collector of the district, one tenth of such annual earnings. And in case the sum so set apart shall give a profit of more than ten and less than twenty per cent., one eighth shall be paid ; and if said earnings shall give a profit of more than twenty per cent., one sixth thereof shall be paid as aforesaid. The amount so to belaid by each com- pany and corporation shall be reserved from its earnings, and each stockholder shall thereby lie exonerated from returning irt of his income the dividend received by him. 1 I. The following exemptions from the tax arc allowed: 1 . Incomes of and under $500. 2. Profits or income derived from such products of land e taxed in kind. .;. The income and moneys of hospitals, asylums, churches, schools and colle;. • If the as lessor shall be dissatisfied with the estimate of the tax payer of his income and profits, or of any deduc- tion claimed, he shall select one disinterested citizen of the vicinage as referee, and the tax payer shall select another, which two shall call in a third, who shall determine the facts and fix the amount of income and profits to be assessed, and a certificate, signed by a majority of the referees, shall be conclusive of the amount 4o be assessed. If the tax payer shall fail or refuse to render a statement or estimate, or to select a referee, then the assessor shall select three, who shall fix the amount of income and profits on. which the tax payer shall be assessed from the best evidence they can obtain, and the certificate, signed \9y a majority, shall be .conclusive against the tax payer. And in any case sub- mitted to referees, if they, or a majority of them, shall find and certify that the statement or estimate of income and profits rendered by the tax payer does not contain more than four fifths of the true and real amount of his taxable income and profits, the tax payer shall then pay ten per centum on the amount of said income tax in addition to his regular tax, besides all fees and allowances. 13. The assessor is authorized, in ascertaining incomes, + o administer oaths to referees, to tax payers and to wit- nesses in regard to the estimate and any deduction, or any fact in reference thereto, in the following form: ' do solemnly swear (or affirm) that you will true answer /make, to ail questions which shall be put to you respecting the ( si i mate of your income and profits, and any. deduction claimed, and also as to any fact in reference thereto, and t'lat you. shall speak the truth, the whole truth and nothing but the truth, so help you God. Tax in Kind on Slaughtered Hogs. I J. The assessor for each district or sub- division under, his/charge, shall, on the 1st day of March, 1864, or as soon thereafter as may be practicable, and on the 1st day of March in each year thereafter, require every farmer, planter and grazier within his district to render an accurate account, according to the form prescribed by the commissioner of taxes, of all the hogs he may have slaughtered since the J lilt day of April, 1863, and before the 1st day of March, . and on the 1st oT March in each year after 1864, he shall require a like return of all the hogs slaughtered during the preceding year, and shall deliver said account or esti- mate, when complete, to the post-quartermaster of his dis- trict, and after the delivery of the same to said post-quar- termaster, the said farmer, planter or grazier shall deliver to the pest-quartcrmaster an equivalent for one tenth of the pork, in cured bacon, at the rate of sixty pounds of bacon to the one hundred weight of pork. li Tax on Neat »Cattle, Mules, fyc. [5. On the 1st November, 180:3, and on the 1st Novem- ber in each year thereafter, the assessor shall cause an estimate -to be made, either by agreement with the tnx payer or by referees selected as set forth in article 12 of these in- structions, of the value of all neat cattle, horses mules (not used in cultivation) and asses owned by each person in his district, and upon such value the owners shall be taxed one per centum, to be paid on or before the 1st day of 'January next ensuing. If the grazier, farmer or planter shall have sold beeves since the 24th April, 1SG3, and prior to the 1st November following, or if in any subsequent year he shall have sold beeves prior to the 1st day of November in that - year, the assessor is required to estimate the gross proceeds of such sale, as in 'other cases of income tax, deducting therefrom the money actually paid for the purchase of such beeves, if actually purchased, and the value of the corn consumed by them ; and the form of said estimate will be furnished by the commissioner of taxes. 16. The said estimates, duly verified by oath, shall bo. dclivered to the district collector on or before the first day of December in each year, and the collector shall proceed "to collect the same as in case of other estimates, and the tax shall be due and payable on or before the 1st day of January ensuing in each year. 17. In all cases the assessors and collectors may appoint the time for visiting the respective portions of their districts for the purpose of assessment and collection, and shall give public notice thereof, and it shall be the duty of the tax payers to take notice thereof and make returns and pay- ments accordingly. IS. Every person who, as trustee, guardian, tutor, cura- tor or committee, or as executor or administrator, or as agent, attorney or factor of any person or persons, or as receiver in chancery, clerk, register,- or other officer of any court, who may have in his possession, or subject to his charge, any property or credits liable to pay any income or other tax, shall be required to make due return in the same manner as though he were the actual owner of the said pro- perty or credits, and shall be held responsible in the same manner for any default. THOMPSON ALLAN, Approved : Commissioner of Taxes. C. G. Memminger, Sec. of Treasury. 770. ^ REGULATIONS FOR RKFUNDl*G TO TAX-FAYKKS MONEYS WRONGFULLY 1 OLLKCTE1). OfVICE nr COHJMBBIONKB OF TaXKS, / Richmond, September 12, 1863. J Wheneve an\ tax shall have been collected >y levy and destraSnt/or in any other manner, ay tax-payer who may feel aggnavcd rebv, such tax-payer may apply to the Dis ict Collector for relief, and exhibit such evi- dence in writing afl he. she, or they may have of thewron:< done, or to have, been done; aud, after a full investigation, the Col- •coi shall report th ) case, with such evidence as he may j -dge materi il, including, also, such il by the party ag- ! ,to the Stat* Collector, and the State Collector shall, if it be nia^e to appear to him uchtaxwaa levied, or n whole r in part, wrongfully or unjustly, refund the amount to tl, [grieved cut of any mo- lies in his h i .das taxes, takii led by the tor, shall b held as a sufficient voucher for the amount no paid • aid le shall hav beretonin the settlement if his tax account,-; &t this office. After a District Collector has received aud re- :eipted for moneys in any case, he is not author- refund anj p >rti m thereofjbut must pay ill moneys collected to the fc1 •quired by law. ■ ■ THOMFSOX A;. Commissioner of Ta - C, i '• . '•' I ( (lyi ;!'(:, Secretary' ofTrea Approved : A IiMITloN VL INSTRUCTIONS IN RE FERENCE TO THE TAX ON MTSI.'. ^.. % SALES. ' ' ° ' [MltSroN'KH civ Taxi-..- I Richmond, "ct. 9, 1868. f Each District Collector shall g> Vrt public no- tice at the beginning of each quarter, requiring Ml reg'ytered persons to come forward within twenty days from the date of ssid notice, and make their returns to the Assessor on gros^- sales, and upon failure to do so such person will object to the penalty prescribed under sec '• of the Tax Act. The Assessor shall turn over the lists as they are taken, to the Collector of the District, at the earliest practicable moment, «nd alter such assessments have been made th< tax-payer will be required to pav the same I the Collector, within not less than five or mor> than thirty days, the time to be fixed by th»> District Collector, under the peDaltj-, upon fail- are to do so, iirp.ised hv Sec'ion ft of the Tax Act. THOMFSON ALLAN, oc!2— It. Commissioner of Taxes. 70) 1 r TltEASDBl lUpAUTMI'.NT, | Oflic^ of Commissioner of T »xe Richmond, t?ei>t. 11, I ' mHIS DEPARTMENT, HAY NG ALKE&D1 JL contracted with iln Southern Express Jompsnv for the transportation, at specified ! all FUNDS OF TINS DEPART LENT, the transportation of funds, b; aid company, from the DisUicI I rs to tin- State Collectors, ;uid from th ■ litter to the Depositaries or Assistant Treas- arers, will hereaf er be paid by the Disbursing ■ lerk lor this ollici; and so tnuch of the Keni ation of August 2Hh, I8G3, as direct! that tli ■ State (Collectors shall p»y Euch transportation, s hereby revoked. The compiny, o:i the delivery of each pack- age of iunds, Will tak? a receipt therefor, as ■ oucher iu their . ■ ttlenaent wit»i the Disbursing Clerk. THOMPSON' ALLAN, Commmissioner of T . Approved : v. G. MaumNGsn, se 12— It S^cret.ir v of Treasury. K Hollinger Corp. pH8.5