INSTRUCTIONS
TO BE OBSERVED IN THE,
COLLECTION OF THE TAX IN KIND.
i > ,
*
RICHMOND, YA.
PRINTED BY RITCHIE & DBNNAVAHT.
18 6 3,
119661
AUGi 9II4C
INSTRUCTIONS.
ASSISTANT Q. M. GENERAL'S OFFICE,
Richmond, Va., June 22, 1863.
Authority for the collection of the tax in kind, is derived from the 11th, 12th
and 13th sections of Act of Congress^ approved 24th April 1863.
In executing this act, an officer of the Quartermaster General's Department will
be assigned to the special charge of the subject.
A controlling quartermaster, with the rank of major, is assigned to each State,
.and a post quartermaster, with the rank of captain,- to each congressional district
in the State, where it is practicable,^ collect the tax. The congressional district
will be subdivided, by the post quartermaster in charge of it, into sections for the
convenient delivery, by the tax payer, of his quota of produce; and agents will be-
appointed by the post quartermaster to take charge of the depots to be established
in each section.
The articles taxable under the law are:
Sweet potatoes,
Corn,
T)ats,
Buckwheat,
Cured hay and fodder,
Molasses made of cane
(not of sorghum),
• Cotton,
Tobacco,
Beans,
Irish potatoes,
Wheat,
Rye,
Rice,
Sugar,
Wool,
3?C&8,
Ground peas—
And after the 1st March 1864, one-tenth of all the hogs slaughtered between the
date of the passage of the act (24th April 1863) and said 1st March 1864, payable
in bacon at the rate of sixty pounds of bacon to one hundred pounds of pork.
Duties of the Officer in general charge of the Tax in Kind.
All reports from controlling quartermasters of -States, will be made to him.
He will keep a register of all the officers and agents engaged, of .all the produce
. received in the several sections, districts and states, and of the expenses incurred
in their collection, transportation and distribution, and, under the authority of the
Quartermaster General, he will give to his subordinates such instructions as may
be necessary to the proper control and supervision of the operations under the act.
He will receive liis orders from the Quartermaster General.
4
Duties of Controlling Quartermaster.
He shall establish himself in a position central or convenient to the exercise of
the supervision of the officers and agents within his State.
He shall assign the post quartermasteW to the districts in which they are to
operate, and upon the recommendation of the post quartermasters, he shall desig-
nate the depots at which the supplies are to he dtelivered by virtue of the act.
He shall prescribe the measures requisite for the safe-keeping of the produce,
and for the transportation of it from the depots to the nearest rail road, river or
canal, and for the transfer of subsistence and forage to the proper officer for dis-
tribution to* the army, and of cotton and tobacco to the agents of the Secretary of
the Treasury.
He will require his post quartermasters to report in detail, monthly, according
to Form C, the quantity of produce collected and distributed; which reports he
will condense, and forward the consolidated report (Form D) to the officer in general
charge,-with the reports of post quartermasters and their agents, as sub-vouchers.
He will give such instructions and exercise such supervision over the operations
and disbursements of his post quartermasters and their agents, as will insure effi-
ciency and economy.
He will make estimates upon the Quartermaster General, through the officer in
general. charge, for such funds as may be needed for the erection or hire of tempo-
rary she3ter for the produce, and the eompensatum of the agents at the depots,
and such other disbursements as may be necessary. From the funds thus secured,
he will euppty the-post quartermasters, taking their receipts.
He supplies the post quartermasters with the necessary bags for collecting grain;
which he will obtain by requisition from the nearest quartermaster who manufac-
lures them.
Duties of 'Post Quartermaster.
He will divide his district into sections, and establish depots within those sec-
tions; having in view the requirement by the law, that the producer shall deliver
the articles taxed, at a point not more than eight miles from the place of produc-
tiou, and having reference also to the productiveness of the region, facilities' of
transportation, and geographical features within his district.
He will appoint agents necessary to take charge of the established depots. As
far as practicable, such agents should be non-conscripts, or persons disabled in
service; and their compensation will not exceed one hundred dollars per month at
depots away from rail roads. Where rail road companies authorize their station
agents to be agents in collecting the tax in kind, their compensation shall not ex-
ceed fifty dollars a month.
The enactment requires the assessor (an officer of the Treasury Department) to
visit the farmers or planters, and to fix the quantity, quality and value of produce
5
due under the act. The assessor makes this estimate in duplicate, leaving one
with the producer, and transferring the other to tlie post quartermaster, who re.-
ceipts to the assessor for it, and thus makes-himself accountable for the property
which it calls for. Having these estimates, the post quartermaster distributes
them to the agents at the depots nearest to the producer, and gives as public no-
tice as possible to the producers, that t|j,e agents are ready to receive their quota
of tax in kind.
The place of produce may be over eight miles, say twelve, from a collection de-
pot established on a rail road or other means of easy transportation, and the near-
est depot to him may be onfy^^Pr miles distant. It would be to the interest of
the government that the produce should be delivered at the rail road. Where the
producer, in such cases, can be induced thus to deliver, he shall be allowed liberal
pecuniary compensation for the distance in excess of that from the place of pro-
duce to the nearest depot. Being 12 miles from the depot on the rail road, .and
the nearest collection depot being only 4 miles in the opposite direction, the pro-
ducer will be allowed compensation for the 8 miles of excess. This rule may be
generally applicable.
The post quartermaster will instruct his agents to note particularly that the pro-
duce will comply in quantity and quality with the assessor's estimate.
He will supply the producer with bags Tor the delivery of grain, which he will
obtain by requisition upon the controlling cfuartermaster.
He will estimate upon the controlling quartermaster for funds to rent or erect
storehouses at the depots, to pay agents and laborers, and for transportation.
In case the producer should fail to deliver any part or all of his quota of tax to
the post quartermaster within two months after the date of the assessor's estimate,
he will deliver said estimate to the district tax collector, and take his receipt therefor,
having previously endorsed upon the estimate any portion of the tax he may have
received.
The wool collected under the tax law will not be delivered to the district col-
lector, but will be transferred to the Quartermaster's Department for manufacture
into clothing, and the post quartermaster, or officer receiving it from the producer,
will take the receipt of the district collector for it, arid pay him for it, at its market
value. The cotton and tobacco collected will be held subject to the orders of the
district collector, and when disposed of under his orders, receipts will be taken
for it.
He will notify the controlling quartermaster of the places where the produce can
neither be used or transferred for army purposes, and will receive the orders of the
controlling quartermaster for its sale, under the enactment.
In transferring the produce collected, from the depots to the distributing officers,
he is authorized to deliver articles suitable for food for soldiers, to the officers and
agents of the Commissary Department; and when the means of transportation
under,the control of those officers are sufficient to convey quartermaster's stores
to the arm^, the}7 also may be delivered to those officers, in all cases taking receipts.
t>
The post quartermaster will make monthly reports to the controlling quarter-
piaster of the State, of the articles received under the law, at each depot within
his district, stating the name of the producer from whom received, and of all
produce distributed, giving the name of the officer to whom transferred. (See
Form C.) To gain this information, lie will require similar reports from his agents
(see Forms A and B), which will be transmitted as sub-vouchers to his own report.
The congressional districts will bear their present numerical designation. The
sections within the districts will be numbered, and the depots will bear the numbers
of the sections in which they are located.
As the depot agents are under the supervision of the post quartermaster, and
are his agents for the collection, safe-keeping, and distribution of the property, he
will take care to give them such instructions as will best secure their attention to
his interests.
The best mode of receipting to the producer for his tithe, is by endorsement upon
the assessor's estimate.
Miscellaneous.
Controlling and post quartermasters will each be allowed one clerk, who must
be a detailed or disabled man from the army; jar in case one such cannot be ob-
tained, a pon-conseript. The pay of the former will be their army pay and allow-
ances, and one dollar per day as extra duty pay; of the latter, not to exceed one
thousand dollars per annum.
The monthly reports required by these instructions will be forwarded, through
the controlling quartermaster, to the quartermaster in general charge.
The quarterly accounts of property and money will be made to the Quarter-
master General's office, as required by the regulations of the Quartermaster's De-
partmcnt. Suitable forms will be furnished therefor.
Post quartermasters will address their communications, on the subject of col-
lecting the tax in kind, to the controlling quartermaster of their State, and his
correspondencewill be addressed to the quartermaster in general charge, marked
on the envelope, " Tax in kind."
Post quartermasters will forward to the controlling quartermaster, monthly, a
report, stating his own station, the number of depots established in the district,
and the names and compensation o,f agents in charge. The controlling quarter-
master will consolidate the same, and forward his*'report to the quartermaster in
general charge, noting his own station.
The hire of all agents and employees will be reported to the controlling quarter-
master for his approval.
When troops requiring supplies are near a depot, and make demand upon it for
those supplies, they will be issued to the staff or other officer in charge, takipg his
receipt, in bulk.
7
All receipts for stores transferred by agents at depots, will be taken in the name
of the post quartermaster of the district.
Post quartermasters will make a monthly report, in detail, of all expenses in-
curred in his district, to the controlling quartermaster, who will consolidate and
forward the same, including the expenses of his own office, to the officer in general
charge.
Respectfully submitted.
LARKIN SMITH,
Asst. Q. M. Gen. in charge.
Examined and approved:
A. C* MYERS, Q. M. Gen.
[A.]
TAX IN KIND.
Report of Articles received as Tax in Kind at Depot No. , Congressional District, State of ■ , during the month
of , 186 , by , Depot Agent.
%
Date.
FROM WHOM RECEIVED.
Sweet Potatoes.'
Irish Potatoes.
Corn.
"S
Oats.
9
K
Buckwheat.
Rice.
Cured Hay.
Cured Fodder.
Sugar.
©
Js
1
Cotton.
©
o
*
Tobacco.
Peas.
Beans.
§
9
04
§
©
u
#
Bacon.
Bus.
Bus.
Bus.
Bus.
Bus.
Bus.
Lbs.
Lbs.
Lbs.
Lbs.
Lbs.
Gals.
Lbs.
,%bs-
Lbs.
Bus.
Bus.
Bus.
Lbs.
•
I certify that the above report is correct.
Note.—This report will be-made within five days after the expiration of ° each'month, to the Post Quartermaster of the district.
A. B., Agent, Depot No. ,
—— Congressional District.
during the month
Date.
TO WHOM DELIVERED.
Sweet Potatoes.
Irish Potatoes.
!
Corn. |
1
Js
£
Oats. !
P3
Buckwheat. j
Rice.
Cured Hay.
Cured Fodder. |
Sugar. J
Molasses.
Cotton. • .
*©
o
' 1
Tobacco. j
c§
S
1
Beans. !
Ground Peas. j
P
o
Bus.
Bus.
Bus.
Bus.
Bus.
Bus.
Lbs.
Lbs.
Lbs.
Lbs.
Lbs.
Gals.
Lbs.
Lbs.
Lbs.
Bus.
Bus.
Bus.
Lbs.
*
•
I certify that the above report is correct.
NOTE.—This report will be made within five days after the expiration of each month, to the Post Quartermaster of the district.
A. B., Agent, Depot No.- ,
Congressional District.
[C.]
TAX IN KIND.
Report of Articles received, issued and remaining on hand, at Depots in the Congressional District, State of , in the
month of , 186 , by , Captain and Post Quartermaster.
b
Date.
£
O
o
P4
4>
©
is
w
Iri|h Potatoes.
Corn.
Wheat.
Oats.
©
A
Buckwheat.
Rice.
Cured Hay.
Cured Fodder.
Sugar.
©
&
©
£
Cotton.
Wool..
Tobacco.
Peas.
Beans.
Ground Peas.
Bacon.
Bus.
Bus.
Bus.
Bus.
Bus.
Bus.
Lbs.
Lbs.
Lbs.
Lbs.
Lbs.
Gals.
Lbs.
' Lbs. ' Lbs.
Bus.
Bus.
Bus
Lbs.
On hand, per last report, -
Received at Depot No. 1,
2,
» " " 3,
" 4,
Total received during the month,
Issued at Depot No. 1, -
" 2,
" " 3, - -
" 4, . ■ .
Total issued during fhe month, -
Total remaining on hand,
!
j
•
.
1
| •
" |
I certify that the above report is corrects
A. B., Co.pt. and Post Q. M.
District No.
Note.—This report will be made monthly to the Controlling Quartermaster of the State.
[D.]
TAX IN KIND.
Consolidated Report of Articles received, issued and remaining on, hand, in the several Congressional Districts in the State of , in
the month of , 186 . -
Is
a
©
4
©
u
fee
O .
©
0.2
d
O
O
d
"d
©
d
©
'C
©
.
d
©
Ph
©
£
A
S
d
©
A
Oat's.
Rye.
©'
o
S-t
PH
u
Sugar.
' d
a
©
'o
©
©
d
A
d
3
d
n©
a
2
O
d
©
d5
£
W
u
O
£
«
o
o
a
o
if
Eh
Ps
FQ
o
«
Bus.
Bus.
Bus.
Bus.
Bus.
Bus.
Lbs.
Lbs.
Lbs.
Lbs.
Lbs.
Gals!
Lbs.
Lbs.
Lbs.
Bus.
Bus.
Bus.
Lbs.
On band, per last report, -
Received by Captain A. B., A. Q M.
« . .. c D;>
E. P.,
1
2
3
1200
561
262
130
6286
817
-
56
1700
463
119
Total received during the month,
-
1761
392
7103
-
-
-
-
56
1700
-
. "
-
582
Distributed by Captain A. B., A. Q. M. -
C. D.,
" _ " " E. P.,
1
o
3
367
623
718
126
5080
601
_ •
-
-
56
1250
-
~
463
119
Total distributed within the month,
-
1708
126
5681
-
-
-
-
56
1250
" 1 -
582
Total remaining on hand,
-
S3
266
1422
-
- 1 -
-
--J 450
1
1
I certify that the above report is correct, as exhibited by accompanying reports of Post Quartermasters.
A. B., Major and Controlling Q. M.
> State of .
NOTE.—This report will be made monthly to the officer in general charge.
[P.]
TAX IN KIND.
Quarterly Return of Quarter master"1 s Stores received, issued and remaining on hand, at , in the quarter ending on the day
of , 186 , by A. B., Captain and Post Quartermaster.
Date.
Abstracts, &c.
Sweet Potatoes.
Irish Potatoes.
Corn.
Wheat.
Oats.
>%
Buckwheat.
Rice.
Cured Hay.
Cured Fodder.
Sugar.
Molasses.
Cotton.
Wool.
Tobacco.
Peas.
Beans.
Ground Peas.
Bacon.
Bus.
Bus.
Bus.
Bus.
Bus.
Bus.
Lbs.
Lbs.
Lbs.
Lbs.
Lbs.
Gals.
Lbs.
Lbs.
Lbs.
Bus.
Bus.
Bus.
Lbs.
Per last return,
Abstract D,
" E,
" Ee,
N,
Abstract F,
G,
" H,
I,
" K,
L,
" M,
Mm,
On hand, -
Received by purchase, -
" from officers, -
Estimates rec'd from assessors,
Fabricated, taken up, &c.
Total to be accounted for,
Fuel, ....
Forage, ....
Straw, ....
Stationery,
Special issues,
Expended, sold, &c.
Transferred, -
Estimatesdeliv'd dist. collectors,
Total issued and expended,
Total remaining on hand,
|.
1
I certify, on honor, that the foregoing return exhibitsa true and correct statement of all the property which has come into my hands on account of the Quartermaster's Department,
during the quarter ending on the day of , 186 .
A. B., Copt, and Post Q. M.
Congressional District.
Note.—This return will he made within twenty days after the expiration of each quarter, to the Quartermaster General's office-
[ABSTRACT Ee.].
TAX IN KIND.
A bstract of Estimates of Articles due as Tax iri Kind, received from Assessors, at , in the quarter ending on the
, of -, 186 • , by Captain and Post Quartermaster, Congressional District, in the State of .
? i
No. of Estimate rec
from Assessors.
©
©
©
Cured Fodder.
•i
Date.
NAME OF TAX PAYER.
©
Pt
©
©
&
CO
©
Ph
eg
£
Corn.
Wheat.
Oats.
Rye.
Buckwheat
©*
©
>*>
C5
X
©
u
3
o
Sugar.
J Molasses.
Cotton.
Wool.
Tobacco.
Peas.
Beans.
©
s
3
©
ti
o
Bacon.
'
"
Bus.
Bus.
Bus.
Bus.
Bus.
Bus
Lbs.
Lbs.
Lbs.
Lbs.
Lbs.
Gals.
Lbs.
.Lbs.
Lbs.
Bus.
Bus
Bus.
Lbs
-
■
\
•
I certify, on honor," that the above abstract is correct.
A. B., Captain and Post Q. M.
— Congressional District,
NOTE.—This abstract will be made quarterly, and filed with the property retnVu, marked P.
[ABSTRACT MM.]
1AX IN KIND.
Abstract of Estimates, unpaid in whole or in part, delivered to District Tax Collectors in the quarter ending on the day
0f , lytJ , by , Captain and Post Quartermaster, Congressional District, Stale of .
Date.
a
<D
cm
C
TO .WHOM DELIVERED.
Sweet Potatoes.
Irish Potatoes.
Corn.
Wheat.
-#»
c5
o
Rye.
Buckwheat.
Rice.
Cured Hay.
Cured Fodder.
Sugar.
Molasses.
Cotton.
Wool.
Tobacco.
Peas.
Beans.
Ground Peas.
Bacon.
o
Bus.
Bus.
Bus.
Bus.
Bus.
Bus.
Lbs.
Lbs.
Lbs
Lbs.
Lbs
Gals.
Lbs.
Lbs.
Lhs.
Bus
Bus.
Bus.
Lbs.
•
•
I certify that the above abstract is correct.
A. B , Capt. and Post Q. M.
Congressional District,
NOTE.—This abstract will be made quarterly, and filed as a voucher to the property return, marked P.
FORM OF RECEIPT FOR FUNDS.
#
Received at , this . day of , 186—, of ,
Major and Controlling Quartermaster of the State of , the sum of
dollars and cents, funds of the Quartermaster's Department, for expenses
of the collection of Tax in Kind, for which I am accountable at the Treasury of
the Confederate States.
Capt. Sf Post Qr. Master
Congressional District.
(Signed in Duplicate.)
Instructions to Assessors and Collectors.
The following Instructions from the Treasury Department, to the assessors and
collectors, is appended for the information of officers engaged in collecting the tax
in kind
TAX IN KIND.
43. As soon as any of the following crops grown in the Confederate States,
during the year 1863, shall be made ready for market, to wit:
Sweet potatoes,
Irish potatoes,
Com,
Wheat,
Oats,
Eye,
Buckwheat,
Each farmer or planter shall make due return to the assessor of Tiis district of the
entire quantity of each of these articles produced by him during the year. From
these respectively, he shall reserve for his own use the following.quahtities, to wit:
fifty bushels of sweet potatoes, fifty bushels of Irish potatoes, one hundred bushels
of corn, fifty bushels of wheat, twenty bushels of peas and beans together; and
an estimate shall be made by the assessor of the quantity of the said articles re-
maining, and one-tenth of each shall be set apart for the use of the Confederate
States, and an estimate shall be formally made and signed by the tax payer and
the assessor, setting forth the quantity of articles set apart as the said tenth, and
of the value thereof in confederate currency.
44. In case the assessor and tax payer shall disagree, each of them shall select
a disinterested freeholder from the vicinage; if the tax payer neglects or refuses
to select, then the assessor shall select two; and in case of difference of opinion
between the two, they may call in a third to settle the matter in dispute. The
freeholders thus selected shall first be sworn by the assessor, or any lawful magis-
trate, faithfully to discharge their duties, and shall then proceed to ascertain the
amount of the crop either by actual weight or measurement, or by computing the
contents of the rooms or houses in which they are held, when a correet computa-
tion is practicable by such a method. They shall then ascertain what quantity
^ay have been previously sold or consumed by the producer, whether gathered or
hot, and shall thereupon estimate the quantity and quality of the wljj|le, and shall
set apart one-tenth, thereof as the portion to \yhich the government is entitled*
The particulars of the said tenth Bhall be set forth^and valued in a written esti-
mate to be signed by the freeholders, and one copy thereof shall be delivered to
the assessor, and another to the producer. When the estimate includes molasses*
9
Eice,
Cured hay and fodder.
Sugar,'
Molasses made of cane,
Cotton,
Tobacco,
Peas, beans and ground peas—
an allowance shall be made to the producer for the cost of the barrels containing
the same, by deducting their value from the government tenth. The producer
shall deliver the several articles set forth in the said estimate at such place as may
be indicated to him by the post quartermaster, said place not to be more than eight
miles from the place of production; and all cotton delivered shall first be properly
gidBbd and packed in some secure manner, and all other articles shall be delivered
in such form and ordinary marketable condition as may be usual in the section of
country in which they are delivered; but the quartermaster of the post shall fur-
nish to the producer such sacks as are requisite for the transportation of grain.
The delivery of cotton and tobacco may be made at any time before the first day
of March next, but all other articles must be delivered within two months from the
date of the estimate. In case the farmer 01* planter shall fail to deliver the ar-
tides named in the estimate in good order at the place indicated by the post
quartermaster, within two months from the date of the estimate, there shall be ad-
ded fifty per cent, to the estimate, and it shall be returned to the district collector,
and the district collector shall proceed to collect the amount by warrant of dis-
tress and sale according to law.
45. As soon as any estimate shall be completed, the assessor shall transfer the
same to the duly authorized post quartermaster of that section of country, and
shall take from him a copy thereof, with his receipt attached, Which receipt shall
be delivered by the assessor to the district collector, to be filed with the State col-
lector in settling his account; and a copy of this receipt shall be furnished by the
chief collector top the second auditor, to be charged against said quartermaster.
The post quartermaster receiving the said estimate, shall notify the 'tax payer at
what place the articles mentioned therein shall be delivered, and shall collect, re-
cepie and safely keep the same, until distributed for use or consumption according
to the regulations of the War Department. In case the post quartermaster shall
be unable to collect all or any of the tax in kind specified in the estimate, he shall
deliver to the district tax collector the said estimate, having first endorsed thereon
any partial payment or delivery, and shall take such collector's receipt for the
same, specifying any partial payment; and he shall forward the same to the State
collector, as a credit in the statement of the accounts of said post quartermaster;
and the district collector shall add to the unpaid portions of the estimate fifty per
cent., and shall forthwith proceed to collect the same by warrant of distress qpd
sale according to law. '
46. Whenever the articles thus collected by the post quartermaster shall consist
ojf cotton, wool or tobacco, such quartermaster shall notify the district -collector
thereof, and shall cause the same to be delivered and safely stored at such place as
shall be designated by the said collector, and subject to his order.
47. Whenever the State collector shall be notified by the Secretary of the Trea-
sury that the tax shall not be collected in kind in any district or locality within^g^
State, he shjl give notice thereof to the district collector or collectors of such dis-
trict or locality, and to the tax payers; and the value of the several articles as set
forth in the estimate shall bt collected in money, from the tax payer, by the dis-
trict collectors, on the first day of January next, and as soon thereafter as practi-
cable.
19
48. If, on the 1st day of Julj* 1863, a commission merchant holds in store, on
account of producers or any other person, corporation or firm, any of the articles
enumerated in section one of the tax act, or any agricultural products of the growth
or production of any year preceding the year 1863, he will be required to make full
return thereof to the assessor, and to pay the tax of eight per centum upon the
value of such articles or products. The person holding such articles, whethH as
owner, agent or factor, will be required to make the return and pay the tax. So,
also, every person who, as trustee, guardian, tutor, curator or committee, executor
or administrator, or as agent, attorney in fact or factor of any person or persons,
whether residing in the Confederate States or net, and every receiver in chancery,
clerk, register or other officer of any court, ^hall be answerable for the doing of all
such acts, matters and things as shall be required to be dpne in order to the assess-
ment of the money, property, products and income under their control, and the
payment of taxes thereon, and shall be indemnified against all and every person
for all payments on account of the taxes in said act specified, and shall be respon-
sible for all taxes due from the estates, income, money or property in their posses-
sion, or under their control.
49. You will be pleased to communicate the foregoing instructions to your dis-
trict collectors and assessors, so tlrat they may be fully informed of them before
assessments commence.
Very respectfully,
C. G. MEsfltlNGEK,
Secretary of the Treasury.
20
Additional Instruction to District Collectors and Assessors of the War Tax.
In cases where the wool collected as a tax in kind, in the hands of the post
quartermaster, shall be desired for the use of the War Department, the post
quartermaster shall notify the district collector thereof, and retain the same sub-
ject to the order of the War Department, and shall pay the district collector for
th^same at the value thereof, as settled in the previous estimate.
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