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 D03209842S 
 
SUPPLEMENT INSTRUCTIONS FOR THE 
 COLLECTOPvS OF TKE WAP, TAX. 
 
 CONFEDERATE STATES OF AMERICA, 
 
 Treasury Department, \ 
 
 Richmond, Dec. 26, 1861. S 
 
 Congress having passed an Act, explanatory of and sup- 
 plemental to the War Tax Act, in pursuance thereof the 
 following instructions are issued to all the collectors and 
 subordinate officers : 
 
 1. The assessments of all taxable property must, if pos- 
 sible, be completed by the assessors on or before the first day 
 of January ensuing. Where that cannot be done, they shall 
 be completed as near that date as practicable, and the lists 
 shall be made out and handed in to the District Collectors 
 on or before the first day of February, and the District Col- 
 lectors shall return the lists to the Chief Collector on or 
 before the first day of March enduing. 
 
 2. In cases where further time becomes necessary, by 
 reason of any unforeseen exigency, application must be 
 made to the Secretary of the Treasury for an extension. 
 
 3. Persons challenging the assessments will be allowed to 
 do so at any time within three weeks from the first day of 
 February next. 
 
 4. The assessors are required to take notice of the more 
 distinct definitions made by the supplementary Act ; and 
 where returns already made do not include the taxable pro,- 
 perty of the tax payer, as set forth in these instructions, the 
 
assessors and collectors are required to make a new or 
 amended assessment, so as to include every subject of taxa*. 
 tion. 
 
 5, Cash on hand or on deposit in bank is subject to taxa- 
 tion. 
 
 (». Money at interest includes all investments and also all 
 bills, bonds, notes or accounts, which bear interest, whether 
 the interest be expressly secured by contract or is payable 
 only by implication of law, and without any reference to 
 the consideration. Money invested or used in the purchase 
 of securities must also be returned ; and where the securities 
 belong to a non-resident, the v must be returned and the tax 
 paid by the person in possession or having the same under 
 his control. 
 
 7. The securities tnxed are to be assessed by the assessor 
 at their real value, like other property, according to the lust 
 evidence he can procure, and the tax-payers' affidavit may 
 be received as evidence. In case any securities are estab- 
 lished to be worthless from the insolvency or total inability 
 of the debtor to pay, they shall not be included in the assess- 
 ment. 
 
 8. The merchandize to be taxed embraces such as belongs 
 to any non-resident which may be in the hands of any agent, 
 attorney or consignee ; and such agent, attorney or con- 
 signee is made liable to return the same and pay over the 
 tax due thereon. 
 
 9. No agricultural products are to be considered exempt 
 from taxation, except such as are in the hands of the pro- 
 ducer, or held for his account in the hands of his factor or 
 agent. 
 
 Id. The Chief Collector in any State which has assumed, 
 or shall assume, the payment of the War Tax, may dispense 
 with the bonds of the District Collectors, if not already 
 taken, and shall notify the Secretary of the Treasury thereof. 
 The District Collectors shall proceed to appoint assessors, 
 and the assessments shall be made, returned and collated in 
 all respects as now required by law, so that the results may 
 
be adjusted and made known to the States in due time to 
 rWTnable them to avail themselves of the privilege of paying 
 the same on or before the first day of April ensuing, and in 
 all such cases the several officers whose legal compensation 
 may be cut oft' by such payments by the States, may reason* 
 ably expect from Congress an equitable equivalent. 
 
 11. Each Chief Collector will be allowed a sufficient sum 
 to pay for such reasonable office rent, clerk hire, stationery 
 and contingencies as he may actually be required to pay ; 
 but no such payment will be allowed unless the collector 
 shall submit beforehand an estimate to the Secretary of the 
 Treasury of the amount which he will probably require for 
 these particulars. 
 
 12. In case any attempt be made to remove any property 
 subject to the War Tax, it shall be the duty of any collector 
 or assessor to seize the same, and give notice to the collec- 
 tor of the District in which the tax should be paid, and such 
 collector shall take possession of the same under the lien 
 created by the law, and cause such legal measures to be 
 taken by distress, sale, or otherwise, as are requisite to pro- 
 cure the payment of the tax. 
 
 13. In case any county, town or district, or any part 
 thereof, is occupied by the public enemy, or has been so oc- 
 cupied as to occasion destruction of crops or property, the 
 Chief Collector of the State shall notify the Secretary of 
 the Treasury thereof, and shall certify the facts proper to 
 form a judgment as to the ability of such county, town, 
 district, or part thereof, to pay the War Tax. 
 
 C. G. MEMMINGER, 
 Secretary of the Treasury \ 
 
V 
 
 No. 311.] AN ACT 
 
 Further Supplementary to an Authorize ue of 
 
 Treasury Notes, and to Provide a War Tax for their Re- 
 demption. 
 
 Section 1. The Congress of the Confederate States of Amer- 
 ica do mart. That the Secretary of the Treasury is hereby 
 authorized to pay over to the several banks, which have made 
 advances to the Government, in anticipation of the issue of 
 Treasury Notes, a sufficient amount, not exceeding ten mil- 
 lions of dollars, for the principal, of Treasury Notes to pay 
 the principal and interest due upon the said advance, accord- 
 ing to the engagements made with them. 
 
 Sec. 2. The time fixed by the said Act, to which this Act 
 is further supplementary, for making assessments, is hereby 
 extended to the first day of January next ; and the time for 
 the completion and delivery of the lists is extended to the 
 first day of February next ; and the time for the return of 
 the said lists to the Chief Collector is extended to the first 
 da} r of March next; and in cases where the time thus fixed 
 shall be found insufficient, the Secretary of the Treasury 
 shall have power to make further extension as circumstances 
 may require. 
 
 Sec. 3. The cash on hand, or on deposit in hank, or else- 
 where, mentioned in the fourth section of said Act, is hereby 
 declared to be subject to assessment and taxation; and the 
 money at interest, or invested by individuals in the purchase 
 of Bills, Notes, and other Securities for money, shall be 
 deemed to include securities Tor money belonging to non- 
 residents, and such securities shall he returned, and the tax 
 thereon paid by any agent or trustee having the same in 
 possession or under his control. The term merchandize shall 
 be construed to include merchandise belonging to any non- 
 resident, and the property shall he returned, and the tax 
 paid by any person having the same in possession as agent, 
 attorney or consignee. Provided, That *he words " money 
 at interest," as used in the Act to which this Act is an 
 amendment, shall be so construed as to include all notes, or 
 
other evidences of debt, bearing interest without reference 
 Jn.o the consideration of the same, 'five exception allowed by 
 the twentieth section for agricultural products shall be con- 
 strued to embrace such products only when in the hands of 
 the producer, or held for his account. But no tax shall be 
 -seil or levied on any money at interest when the note, 
 bond, bill or other security taken for its payment shall be 
 worthless from the insolvency and total inability to pay of 
 the payer or obligor, or person liable to make such payment; 
 and all securities for money taxable under this Act shall be 
 according to their value, and the assessor shall have 
 the same pOY certain the value of such securities as 
 
 the law confers upon him with respect to other property. 
 
 Sec. 4. That an amount of money, not exceeding twenty- 
 five thousand dollars, shall be, and the same is hereby, ap- 
 propriated, out of any money in the Treasury not otherwise 
 appropriated, to be disbursed under the authority of the Se- 
 cretary of the Treasury, to the Chief State Tax Collectors, 
 for such expenses as shall be actually incurred for salaries 
 of clerks, office hire, stationery and incidental charges; but 
 the books and printing required shall be at the expense of 
 the Department, and subject to its, approval. 
 
 Sec. 5. The lien for the tax shall attach from the date of 
 the assessment, and shall follow the same into every State of 
 this Confederacy ; and in case any person shall attempt to 
 remove any property which may be liable to tax, beyond the 
 jurisdiction of the State, in which the tax is payable, -with- 
 out payment of the tax, the Collector of the District may 
 distrain upon and sell the same, in the same manner as is 
 provided in cases where default is made in the payment of 
 the tax. 
 
 Sec 6. On the report of any Chief Collector, that any 
 county, town, or district, or any part thereof, is occupied by 
 the public enemy, or has been so occupied as to occasion 
 destruction of crops or property, the Secretary of the Trea- 
 sury may suspend the col of the tax in such region 
 until the same can be reported to Congress and its action 
 had thereon. 
 
 Sec 7. In case any of the Confederate States shall un- 
 dertake to pay the tax to be collected within its limits, be- 
 fore the time at which the District Collectors shall enter upon 
 the discharge of their duties, the Secretary of the Treasury 
 may suspend the appointment of such collectors, and may 
 direct the Chief Collector to appoint assessors, and to take 
 
6 
 
 proper measures for the making and perfecting the returns, 
 assessments and lists required by law ; and the returns. a>- 
 sessments and lists so made shall have the same legal valid- 
 ity, to all intents and purposes, as if made according to the 
 provisions of the Act to which this Act is supplementary. 
 
 Sec. 8. That tax lists already given, varying from the 
 provisions of this Act, shall be corrected so as to conform 
 thereto. 
 
 Approved December 19, 1861. 
 

CONFEDERATE STATES OF AMERICA, \ 
 Treasury Department; 
 Richmond, January Srd, 1862. ) 
 
 In addition to the Instructions already issued in reference" 
 to the War Tax. the attention of all the Collectors and sub- 
 ordinate officers is required to the provisions of the following 
 hill in relation to property which has been, or which is liable 
 to be sequestered as the property of alien enemies : 
 
 AN ACT in relation to taxes on property which has 1 
 or which is liable to be sequestered as the property of alien 
 enemies. The Congress of the Con federate State 
 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, within their respec- 
 tive districts, out of any funds in their hands as Receh 
 said payment to be charged to the account of the prop 
 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 liable, he shall re- 
 port the facts to the Secretary of the Treasury, whose duty 
 it shall lie to instruct the Receiver whether he shall pay the 
 a or allow the property to be sold for the taxes. 
 
 Sec. 2. That the Receivers be authorized to sell by order of 
 
 Court, and in such manner and upon such terms as the Court 
 may prescribe, any property within their respective districts, 
 
:h has been sequesl redj or which is liable thereto, foi 
 the purpose of raising money for the payment of the t: 
 aforesaid. 
 
 c. 3. That whenever a Receiver has not funds in hand, 
 and above what is necessary for other expenditures, suf- 
 ficient to pay said taxes, and cannot obtain the same by sale 
 aforesaid, within the time fixed for the payment of said 
 taxes, lie is hereby authorized to give to the Tax Collector, 
 charged with the collection of the taxes, a certificate of the 
 mnt 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 he due, and shall cause 
 the same to he 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. 
 
 Sf.c. 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- 
 vered, or liable thereto has been or shall hereafter be 
 sold for taxes, the Secretary of the Treasury is hereby au- 
 thorized, with 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, ami 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 manner as other sequestered property ; provided 
 the amount of the redemption shall he 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 Tax 
 Act. 
 
 C. G. MEMMINGER, 
 Secretary of Treasury. 
 
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