RtBEUBCHWtS 
 
 H0USET>C^B^P?tff?1^NIJLTiTES, December 5, lo64.— Read 
 
 first and second times, and referred to Committee of Ways and 
 Mean?. December 29, 1864.— Reported back witli an amendment, 
 placed ( n the Calendar, and ordered to be printed. 
 
 [Srnatl En(;rossed Bill, No. 121. 
 
 A. BILL 
 
 declaring the mode of ascertaining? the value of the tithe 
 deliverable to the government under the true construction 
 of existing laws. 
 
 1 The Coii^rcsx of the Confederate Stnis oj America do enact, 
 
 2 That, according to the true constrscrion of existing laws; in case 
 
 3 of dieagrecraent between the assessor and tax payer as to the 
 
 4 value of ilie titlio deliverable to i'lo <^ro\ (-••niiPMr uMlor existing 
 
 5 laws, said value is to bo assessed and asccitaincd by disinterest - 
 
 6 ed freeholders of the vicinage in the same manner a^ is estima- 
 
 7 ted the amount of the crops or articles subject to the tax in kind: 
 
 8 and said estimate of va'ue, thus ascertained, is conclusive and 
 final. 
 
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 To provide the mode of ascertaining the value of the tithe deliver- 
 able to the Government. 
 
 1 The Cmigress of the Confeolerate States of America do enact, 
 
 2 That in order to ascertain in an equitable manner, the value of 
 
 3 the one-tenth or tithe of the agricultural products levied by the 
 
 4 "Act to lay taxes for the common defence and t© carry on tlie 
 
 5 Government of the Confederate States/' approved April 24th, 
 
 6 1863, there shall be appointed by the Secretary of the Treasury, 
 
 7 three Commissioners for each Congressional district in the sev- 
 
 8 eral States, of persons not liable to military duty, and at least 
 
 9 forty years of age, who shall constitute a board to ascertain and 
 
 10 determine the value, in such currency as other taxes are paid 
 
 11 in, of the various products for which credits on tax accounts are 
 
 12 claimed, and the decision of said board shall be final and bind- 
 
 13 ing upon the tax collectors c f the Confederate States, as the 
 
 14 amounts for which said credits shall be allowed on the tax ac- 
 
 15 counts of the producers of the tithe.