Supplemental Instructions for Collectors and Assessors of Taxes, CONFEDERATE STATES OF AMERrCA, | Treasury Department, j Office, of Commissioner of Taxes, \ Richmond, Sept. 3d, 1SG3.J The following additional instructions will be observed and pursued by all officers engaged in the assessment and collection of taxes for the Confederate States: TAX ON SALARIES. 1. On the first day of January, 1864, and on the first day of January, in each year thereafter, the assessor shall require every salaried person in his district to render a list showing the amount of his . salary for the year preceding, (except the salaries of persons in the military and naval service, and salaries not exceeding one thousand dollars per annum,) upon which salaries so returned a tax of one per cent, shall be levied on the first fifteen hundred dollars; and two per cent, upon the excess over that amount, said tax to lie paid on the first day of January next, or as soon there¬ after as may be practicable, and in like manner in each year thereafter. TAX ON INCOMES. 2. On the first day of January next, and on the first day of January in each subsequent year, or as soon thereafter .as may be practicable, the assessor of each district shall require an estimate of income and profits of, and shall ascer¬ tain and assess, according to the form prescribed by the commissioner of taxes, the income annd profits derived by each person, joint stock company and corporation, and from > 2 every occupation, employment or business, whether regis¬ tered or not, in which they may have been engaged, and from every investment of labor, skill, property or money, and the income 'and profits derived from any source what¬ ever (except salaries) during the calendar year preceding the said first clay of January. 3. The following items shall be deducted from the gross amount of income derived from the particular objects and vocations named in each of the following paragraphs of sec¬ tion 8 of the tax act, to-wit: 1 i. Rents. From incomes received for rent of houses and the lots appurtenant, the amounts expended for necessary annual repairs are to be deducted not to exceed five per cent, on the rent. From incomes derived from the rents of other lands and tenements, and of manufacturing, &c., as above, shall be deducted the amount expended for necessary annual repairs, not to exceed ten per cent, on the rent. II. Manufacturing and Mining Business. From the gross value of the products of the year, the following deductions must be made : 1. Rent of the establishment and fixtures, if actually rented, and not owned pj the persons prosecuting the busi¬ ness. 2. Cost of the labor actually hirpd and paid for. 3. Actual cost of the raw material purchased and manu¬ factured. * III. Navigating Enterprises. From the gross earnings, including the value of freights on goods shipped by the person running the vessel, there shall be deducted— , 1. Hire of the vessel, if not owned. 3. If'owned, an allowance for wear and tear not exceed¬ ing 10 per cent, per annum, and also the cost of running the vessel. IV. Boat and Ship Building. From gross receipts of this occupation shall be deducted— 1. The cost of labor actually hired and paid. 2. Prime cost of materials, if actually purchased. When the vessel is owned by the builder, her value shall be in¬ cluded as part of the gross receipts." Y. Sales of Merchandize and other Property. From the gross amount of sales there shall be deducted—. 1. Prime cost of property sold. I. Cost of transportation. •3. Clerks' salaries actually paid. 4. Rent of buildings employed in the business, if hired, and not owned. VI. All other Occupations. From the gross receipts there shall be deducted— I. The cost of material purchased for the use of the busi¬ ness, or to be converted into some other form in the course of the business, such material not to include machinery.. In case of mutual insurance companies, there shall also be deducted the losses paid by them during the year. 4. Income derived from all other sources shall be subject to no deduction "whatever. 5. In estimating incomes, there shall be included, as part of the income of-the owner, the value of the estimated annual rental of all dwellings, houses, buildings and build¬ ing lots in cities, towns and villages, whether occupied by the owner or not, or whether leased or hired out or not. 6. There shall also be included, as part of the income of the owner, the value of the estimated annual hire of all slaves not engaged on plantations or farms, and not em¬ ployed in some business or occupation, the profits of which are taxed as income under the tax act. 7. All lots and houses, from the use of which the owner is debarred, by the presence of the enemy, or by order of the military authorities, shall be deemed exceptions to the 5th article. 8. Each person to be assessed shall be required to give in an estimate, stating the gross amount of their receipts as individuals or members of a firm or partnership, and of each i tem for which a deduction is claimed, and of the amount of such deduction. 9. The income having been ascertained according to the preceding instructions, the following tax thereon shall be deemed to bo due and payable, and shall be levied and col¬ lected on the first day of January, or as soon thereafter as may be practicable: 1. On all incomes oyer $500, and not exceeding $1,500, five per cent. 4 2. On all incomes over $1,500, and less than $3,000, five per cent, on the first $1,500, and ten per cent, on the excess. 3. On all incomes over $3,000, and less than $5,000, ten per cent. 4. On all incomes over $5,000, and less than $10,000, twelve and a-half per cent. 5. On all incomes of or over $10,000, fifteen per cent. 10. Joint Stock Companies and Corporations. Tax on annual earnings— On the fir'st day of January next, and on the first day of January in each year succeeding, or as soon thereafter as may be practicable, the assessor shall require each joint stock company and corporation, within the district assigned to him, to make return in accordance with the form pre¬ scribed by the commissioner of taxes, of the true amount of their annual earnings set apart for dividend and reserved fund, and upon the said amount he shall, on the said first of January, or as soon thereafter as may be practicable, assess, levy and collect the following tax, that* is to say: If said annual earnings shall give a profit of ten per centum or less upon the capital stock paid in, there shall be assessed and paid to the collector of the district, one tenth of such annual earnings. And in case the sum so set apart shaU give a profit of more than ten and less than twenty per cent., one eighth shall be paid; and if said earnings shall give a profit of more than twenty per cent., one sixth thereof shall be paid as aforesaid. The amount so to be paid by each com¬ pany and corporation shall be reserved from its earnings, and each stockholder shall thereby be exonerated from returning as part of his income the dividend received by him. 11. The following exemptions from the tax are allowed: 1. Incomes of and under $500. 2. Profits or income derived from such products of land as are taxed in kind; 3. The income and moneys of hospitals, asylums, churches, schools-and colleges. 12. If the assessor shall be dissatisfied with the estimate of the tax payer of his income and profits, or of any deduc¬ tion claimed, he shall select one disinterested citizen of the vicinage as referee, and the tax payer shall select another, which two shall call in a third, who shall determine the facts and fix the amount of income and profits to be assessed, and a certificate, signed by a majority of the referees, shall 5 be conclusive of the amount to be assessed. If 'the tax payer shall fail or refuse to render a statement or estimate, or to select a referee, then the assessor shall select three, who shall ,fix the amount of income and profits on which the tax payer shall be assessed from the best evidence they can obtain, and the certificate, signed by a majority, shall be conclusive against the tax payer. And in any case sub¬ mitted to referees, if they, or a majority of them, shall find and certify that the statement or estimate of income and profits rendered by the tax payer does not contain more than four fifths of the true and real amount of his taxable income and profits, the tax payer shall then' pay ten per ceiftum on the amount of said income tax in addition to his regular tax, besides all fees and allowances. 13. The assessor is authorized, in ascertaining incomes, •to administer oaths to referees," to tax payers and to wit¬ nesses in regard to the estimate and any deduction, or any fact in reference thereto, in the following form: You do solemnly swear (or affirm) that you will true answer make to all questions which shall he put to you respecting the estimate of your income and profits, and any deduction claimed, and also as to any fact in reference thereto, and that you shall speak the truth, the whole truth and nothing hut the truth, so help you God. Tax in Kind on Slaughtered Hogs. 14. The assessor for each district or sub-division under his charge, shall, on the 1st day of March, 1864, or as soon thereafter as may be practicable, and on the 1st day of Ifrareh.in each year thereafter, require every farmer, planter and grazier within his district to render an accurate account, according to the form prescribed by the commissioner of taxes, of all the hogs he may have slaughtered since the 24th day of April, 1863, and before the 1st day of March, 1864, and on the 1st of March in each year after 1864, he shall require a like return of all the hogs slaughtered during the preceding year, and shall deliver said account or esti¬ mate, when complete, to the post-quartermaster of his dis¬ trict, and after the delivery of the same to said post-quar¬ termaster, the said farmer, planter or grazier shall deliver to the post-quartermaster an equivalent for one tenth of the pork, in cured bacon, at the rate of sixty pounds of bacon to the one hundred weight of pork. 6' Tax oil Neat Cattle, Mules, §c. 15. On the 1st November, 1863, and on the 1st Novem¬ ber in each year thereafter, the assessor shall cause an estimate to be made, either by agreement with the tax payer or by referees selected as set forth in article 12 of these in¬ structions, of the value of all neat cattle, horses mules (not used in cultivation) and asses owned by each person in his district, and upon such value the owners shall be taxed one per centum, to be paid on or before the 1st day of January next ensuing. If the grazier, farmer or planter shall have 'sold beeves since the 24th April, 1863, and prior to the 1st November following, or if in any subsequent year he shall have sold beeves prior to the 1st day of November in that year, the assessor is required to estimate the gross proceeds of such sale, as in other cases of income tax, deducting therefrom the money actually paid for the purchase of such beeves, if actually purchased, and the Value of the corn .consumed by them; and the form of said estimate will be furnished by the commissioner of taxes. 16. The said estimates, duly -verified by oath, shall be delivered to the district collector on or before the first day of December in each year, and the collector shall proceed to collect the same.as in case of other estimates, and the tax shall be due and payable on or before the 1st day of January ensuing in each yea"r. 17. In all cases the assessors and collectors may appoint the time for visiting the respective portions of their districts for the purpose of assessment and collection, and shall give public notice thereof, and it shall be the duty of the tax payers to take notice thereof and make returns and pay¬ ments accordingly, IS. Every person who, as trustee, guardian, tutor, cura¬ tor or committee, or as executor or administrator, or as agent, attorney or factor of any person or- persons, or as receiver in chancery, clerk, register, or other officer of any court, who may have in his possession, or subject to his charge, any property or credits liable to pay any income or other tax, shall be required to make due return in the same manner as though he were the actual owner of the said pro¬ perty or credits, and shall be held responsible in the same manner for any default. THOMPSON ALLAN, Approved: Commissioner of Taxes. C. Gr. Memminger, Sec. of Treasury.