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CONFEDERATE STATES OF AMERICA, v 
 
 Treasury Department, } 
 
 Richmond, January 3vcl, 18G2. ) 
 
 In addition to the Instructions alieady issued in reference 
 to the War Tax, the attention of all the Collectors and sub- 
 ordinate officers is required to the provisions of the folloAving- 
 bill in relation to property which has been, or Avhicb is li:i1,b' 
 to be sequestered as the property of alien enemies 
 
 AN ACT in relation to taxes on property which has been. 
 or which is liable to be sequestered as the property of alien 
 enemies. The Congresk • of the Confederate States of 
 America do enact, as follows : 
 
 Section 1. That it shall be the duty of the Receivers, un- 
 der the Sequestration Act, to pay all taxes upon property of 
 alien enemies, which is liable therefor, Avithin thoir respec- 
 tive districts, out of any funds in their liands dd Receivers, 
 said payment to be charged to the account of tho property 
 upon which the tax has been paid: Provided, however, if it 
 appear to any Receiver that such property, in any case, is not 
 worth more than the taxes for which it is lialjlo, he shall re- 
 port the facts to the Secretary of the Treasury, whose duty 
 it shall be to instruct the Receiver whether he shall pay the 
 taxes or allow the property to be sold for the : 
 
 Sec. 2. That the Receivers 1)0 authorized to sell by order of 
 Court, and in such manner aii<l upon such terms ag the Court 
 iiiMv Drcscvibo. niiv inniicif v within their resj)cctivc districts. 
 
2 
 
 ■wliicli has been sequestered, or whicli is liable thereto, for 
 the purpose of raising money for the payment of the taxes 
 aforesaid. 
 
 Sec. 3. That whenever a Receiver has not funds in hand, 
 over and above what is necessary for other expenditures, suf- 
 ficient to pay said taxes, and cannot obtain the same by sale 
 as aforesaid, within the time fixed for the payment of said 
 taxes, he is hereby authorized to give to the Tax Collector, 
 charged with the collection of the taxes, a certificate of the 
 amount due, and he shall specify therein the property upon 
 which the same is due ; and the Secretary of the Treasury 
 shall pay the amount so certified to be due, and shall cause 
 the same to bo charged to the Sequestration fund. But the 
 giving of the certificate shall be subject to the same condi- 
 tion precedent as provided in regard to payment in the first 
 section of this Act. 
 
 Sec. 4. That the Secretary of the Treasury be authorized 
 to make agreements with the several States, counties, cities, 
 and towns, for the postponement of the collection of taxes for 
 which the property of alien enemies, sequestered, or liable to 
 be, and in case any one or more of the States, counties, cities 
 or towns consent to the same, he is hereby empowered to is- 
 sue certificates for the amount due, bearing interest at the 
 rate of six per cent, per annum, which shall bind the Gov- 
 ernment to pay the same, and which, when paid, shall be 
 charged to the Sequestration fund. 
 
 Sec. 5. That whenever the property of an alien enemy se- 
 questered, or liable thereto has been or shall hereafter be 
 sold for taxes, the Secretary of the Treasury is hereby au- 
 thorized, Avith the assent of the State in which the property 
 has been sold, to redeem the same by the payment of the 
 sum or sums required to be paid by citizens in such case, or 
 by the issue of certificates therefor, as hereinbefore provided, 
 should he deem it advisable, and in all such cases, such pro- 
 perty shall go into the hands of the Receiver for the district 
 .in which the same is situate, and be held and accounted for 
 
in the same m.anncr as other sequestered property ; provided 
 the amount of the redemption shall be charged to the Seques- 
 tration fund. 
 
 Approved, December 23d, 1861. 
 
 The provisions of the foregoing Act will be duly observed 
 
 and carried out by the officers connected with the War Ta.x 
 
 Act. 
 
 C. G. MEMMINGER, 
 
 Secretary of Treasury. 
 
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