[JidlJSE S.ILL, No. 108.]
HOUSE OF REPRESENTATIVES,' May .23, 1864.—Read fin*
and second times, and made special order for Wednesday, after other
tax bill, and day to day, and ordered to be printed.
(By Mr. Lvon, from the Committee of'Ways and Means.]
A.
To be entitled An Act to amend an act approved 17th February.
entitled "An act to amend an act entitled an act to lay taxes
for the common defence, and carry on the Government of the Con-
federate States," approved 24th' April, 1863
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The Congress of the Confederate' States of A merica do enadt, That
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above recited act be, and the same is hereby, amended as follows:
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1 Section 1. .After the word " icco/," in the first section of
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2 fourth paragraph of section 10, the words " in Ike aggr
3 shall be inserted; and in the same article and • section.
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4 tlie word "eight" shall be substituted for the word "five,," so .««
5 to read : "Provided, That post quartermasters shall direct sue!
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6 delivery to be made atxany time within eight months after the
7 of said estimates," &c.
1 Sec. 2. In all cases where crops, subject to a tax in kind
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2 been, or may be, destroyed in whole or in part, by fire or ami
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3 other accidentaUcause, or by the enemy, if before assessment
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4 the assessor shall regard the part of the crop not destroyed sje
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5 all that was produced by the owner; if after assessment, and
§ the destruction be satisfactorily proven, the post quartermaster
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I • shall' also regard the portion of the crop not destroyed as all that
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$ was produced, and the proof relieving the producer shall entitle
i>\ the quartermaster to a credit on his return, for the property thus
0 lost.
1 Skc. 3. In cases where the quantity of Corn reserved from the
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2 tax in kind, is ^ot sufficient to supply the actual wants of the
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producer, without any default on his part, upon satisfactory
4 evidence of the fact, the Secretary of War is authorized to
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5 allow the mohey value to be paid for the tithe to the extent thus
It required.