A Dill lO DC CM 
 Conf Pam 12mo #64 
 
[House of REPREsE^'TATIVF,s. Kn. 286.] 
 
 HOUSE OF REPRESENTATIVES, December 24, le64— Read 
 
 first and second times, referred to Committee of Wavs and Means, 
 and ordered to be printed. 
 
 [By Mr. Lester. 
 
 To be entitled An Act to levy and colleet taxes for the common de- 
 fence and for the support of the f^overnment for the year 1865, 
 and to repeal cprtain tax laws. 
 
 1 The r^o/iorrvv nf the rniifehrate. States of America do enact, 
 
 2 as follows to wit: 
 
 1 Section 1. Except nV beieinaflcr exempted, a tax of ima per 
 
 2 mi^/??^ shall l»e lovind nnd collected upon the value, estimated 
 
 3 in Confederate (•iinr'nrv . . i all tlie property, real, personal and 
 
 4 mixed; all goods, wares and merchandise; all .iiold rmd silver 
 
 5 ware, plate, jewels, jewelry and watches; all gold and silver 
 
 6 coin, gold dust, gi)ld nnd -ih-^- i.-iH-.n I.mmI. I,il]^ n'ld luon-yof 
 
 7 every kind: all moueys hold ,iin()a<l or liills ul cxdiaugc drawn 
 
 8 therefor; all promissory notes, credits, securities, open accounts, 
 
 9 cJioses in action, and all other property of every kind «nd <Ips- 
 
 10 cription whatsoever, owned, held, possessed or claimed l)y any 
 
 11 person cither in his own right, or inrightof another, as parent, 
 
12 g'uardian. execiior. a ^lnni>^[)•:lt<;T^ c»L;riir, iiiis-cej)r in any other 
 
 ]o character whatever. 
 
 1 Sec. 2. In addition to the t!\x imposed by the preceding sec- 
 
 2 tion, a tox of ten per centum shall be levied upon the grog's an- 
 
 3 nual income, whether in money or other thing, and no matter 
 
 4 from what SvOiirce derived, of every person doing or carrying 
 
 5 on any kind of business in tlie Tonfederate States, wliich in^ 
 
 6 come shall Ijc valued in Confederate currency. 
 
 1 Sec. 3. All the ]>rbperty, assets, aiid groys income of all cor- 
 
 2 porations, joint stock comiaiiies. partnerships and associations 
 
 3 of every description, whether incorporated or not, shall be as- 
 
 4 scssed and taxed in the same manner, at the same rate, and to 
 
 5 the same extent, as the {iroperty and income of individuals : the 
 
 6 tax on such property, assets and income, to l^e assessed against 
 
 7 and paid by the corporation, joint stock company, partnerphip 
 
 8 or association ; Provided, that the stock, shares or interest rep- 
 
 9 resenting properly or assets in corporations, joint stock compa- 
 
 10 nies, partnerships and associations, shall not be taxed except 
 
 11 upon the income derived therefrom: JJnd, Provided further, 
 
 ft 
 
 12 That no bank or banking company shall be liable to pay tox on 
 
 13 deposits of money to the credit of and subject to the checks of 
 
 14 others. 
 
 1 Sec. 4. The tax on that part of the gross income of farmers, 
 
 2 planters, graziers, and others who slaughter hogs, consisting of 
 

 3 wheat, rye, oats, buckwheat, rice, Irish potatoes, cured hay and 
 
 4 fodder, sugar, molasses made of cane or sorghum, peas, beans, 
 
 5 ground peas, cotton, wool, pork and tobacco, shall be paid in 
 
 6 kind, and shall be estimated, assessed, collected and disposed of 
 
 7 at the time?, and in the manner now prescribed bj law. 
 
 1 Sec. 5. . The value of all prop-^rtj subject to taxation under the 
 
 2 provisions of this Act, shall bg estimated and assessed as of the 
 
 3 seventeenth day of February, 1865. 
 
 1 Sec. 6, In addition to tlic means now provided by law for se- 
 
 2 curing a correct return of taxal)lc property, the tax assessor 
 
 3 sUall administer to each tax payer at the time of assessing his 
 
 4 property, the following oath, to wit :, ''You do solemnly swear 
 
 5 that the list or return which you now make, is a just, true, full 
 
 6 and complete return or list of all the taxable property which 
 
 7 you owned, held, possessed or claimed, on the seventeenth day 
 
 8 of February lest, either in jour own right or in right of an- 
 
 9 other; that you have concealed nothing, and that such property 
 
 10 was not worth more in Confederate currency on the said seven- 
 
 1 1 teenth day of February, than the valuation which you now affix 
 
 12 to the same, and that you will make true answers to all questions 
 
 13 propounded to you concerning the same : so help you God." 
 
 14 And at the time of assessing incomes, the assessor shall admin- 
 15 ister to each tax payer the following oath, to wit: "You do 
 
4 
 
 16 solemnly swear that the account which jou now render is a just, 
 
 17 true, full and complete account of your gross income from all 
 
 18 sources, whether in money or other thing, realized during the 
 
 19 year 1865. that you. have kept uotl^inir hack, that you liave re- 
 
 20 sorted to no shift. su)>ierfu<re oi- device to avoid ])0}/iiig' the full 
 
 21 amount of tlio tnx levied l)y law upon incomes, that sucli in- 
 
 22 come is not worth more in ( i r^'e^io) ale cnricncy thar) the valuation 
 
 23 which } ou now aflix thereto, and that } ou will auswer truly every 
 
 24 question which may be asked you toncliing the same: so help 
 
 25 you God.'' 
 
 1 Sec. 7. The tax levied by this Act upon incomes shall \)e duo 
 
 2 and payable on the 3lst day of Di-cember, 1865. 
 
 1 Si-C. 8. The following exemptions from taxation shall be allow 
 
 2 ed to wit : 
 
 1 1 The r mount or value oi" all bonds, and certiticates of loans 
 
 z or indtbti dntss isfcued or to beistruedby the Confederate Stales: 
 
 3 Provided, That the oividends cr interest on such bonds or cer- 
 
 4 tihcates shall be 'cixed like income derived from other sources, 
 
 except where the dividends or intejest are specially exempted 
 6 by law from taxation. 
 
 1 11. The princi])al and interest of all loans made to the Con- 
 
 2 fcdei ate States n])on ihe I)} pothecation of tlie bonds of said 
 
 3 Stales, wlioieof the pi-iiicipoi and interest are exempted from 
 
 4 taxation by law. 
 
s 
 
 1 Itl. The property, effects and income of all schools, colleges, 
 
 2 churches, hospitals, asylums and other charitable institutions. 
 
 1 IV. Property of each head of a family to the value of five 
 
 2 thousand dollars, estimated in Confederate currency. 
 
 1 V. Gross income of each head of a family amounting in value 
 to three thousand dollars, estimated in Confederate currency. 
 
 1 VI. The wearing apparel of each Ux payer and his or her 
 
 2 family, not including jewelry and watches. 
 
 1 VII. All Treasury notes of the Confederate States. 
 
 1 VIII. The property of coDT' panics formed under the act entitled 
 
 2 '-An Act to establish a volunteer navy:" Provided, That the 
 
 3 gross income of such comjianics shall be taxed. 
 
 1 IX. The corn, bacon, wheat, and other agricultural products, 
 
 2 including cotton, which were produced in the year 1864, and in 
 
 3 ihe prodiicor's possession on the iTth of February, 1865, and 
 
 4 necessary for the support of himself, his family, slaves and stock 
 
 5 during the year 1865, axd from or on which the taxes in kind 
 
 6 have been deducted and delivered or paid. 
 
 1 X. All property within the lines of the enemy so long as it re- 
 
 2 mains there. 
 
 1 XL The products of gardens intended only for the use of the 
 
 2 owner's family, and fruits raised for domestic use and not for 
 
 3 sale. 
 
6 
 
 1 Sec. 9. The act approved 13th of February, 1864, entitled ''An 
 
 2 Act for the reUef of tax payers in certain cases, '^ and the second 
 
 3 section of an act entitled ''Aii Act to amend the laws relating to 
 
 4 the tax in kind,'^ ap])roved lOth of June, 1864, and the fourth 
 
 5 paragraph of the fifth section of an act eatitlcd ''An Act to lay 
 
 6 additional taxes for the common defence and support of the go- 
 
 7 vernmcTit;^ approved I7th of February, UG4, are hereby reen- 
 
 8 acted and declared of force. 
 
 1 Sec. 10. All laws, and parts of laws, imposing or levying direct 
 
 2 or internal taxes, and all laws in conflict with this act, or any of 
 
 3 its provisions, are hereby expressly repealed. 
 
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