Duke University Libraries 
 
 Additional Inst 
 Conf Pam #341 
 
 DTToaaoosp 
 
ADDITIONAL Ii\STKUCT[ONS 
 
 TO 
 
 COLLECTORS AND ASSESSORS OF CONFEDERATE TAXES. 
 
 Office of CoMM;ssroNER of Taxes, ) 
 Richmond, llaich Ist, 1864. i 
 
 The folio wine; additional instructions, adapted to the amendments of 
 ihe tax laws of '863, and to the act imposing additional taxes, ap- 
 proved l7th Felruarj, 1864, will be duly observed by all officers en-' 
 gaged in the a-sso.sment and collection of taxes for the Confedcrato 
 iStatcs : 
 
 1. Interest-bearing Treasury notes, usually known as the 7.30 notes, 
 are no longer to be received in payment of taxes. 
 
 2. No certificate of deposit for taxes made sinc6 17 Lh February, 
 1864, will be received in payment of taxes. 
 
 Any money received on such certificate must bo returned as illegally 
 paid. 
 
 3. Retail dealers whose quarterly sales exceed $100 and are less 
 than $500, shall pay $25 specific tax, and where their q.uarterly sales 
 exceed $500 tho t^pocific tax shall be §50 as heretofore. Where such 
 sales arc less than $]()0 tho pg-rty is exempt from the specific tax. 
 
 4. f2very person who?e busint ss it is tu sell or offer to sell slaves, 
 shall be deemed a wholesale dealer. 
 
 5. Contractors working for, and selling their own products exclu- 
 sively to Iho Cohfederato States, to an amount not exceeding §5,000 
 a year, and dealers that sell exclusively to consumers, and not to others 
 to sell again, aie declared retail dealers. 
 
 6. Distillers are required, as heretofore, to pay 20 per centum on 
 sales, and also 20 per centum on the value of all liquors distilled for 
 others. This refers exclusively to general distillers, and not to dis- 
 tillers of fruit for ninety days or less. The tax on distillers is declared 
 to be a lien on the still or stills, and upon the other articles or fix- 
 tures used, and shall have priority over all other liens. 
 
 7. Twenty days are allowed )egistered persons to make their quar- 
 terly returns, after the expiration of a quarter, and paunejit ol the 
 tax is required to be made within such time as the C'olleiitor shall 
 designate ; time not to be less than ton, nor more than thirty days 
 from date of notice. 
 
 8. When the income on any manufacturing or mining business, is 
 
 'Y"derlred.-f ;-?';iJJ:/..4>r'vHuotionj2Slii4^^^^ H-9'^ ^^'O^ from the ore, 
 
 there shall be deducted the cost of labor, food and iiecescian repairs. ' 
 
 9. When the farmer or planter shall tail to deliver his taxes in kind, 
 
aj requited br law, bs is reqairtd to paj fiT9 tiinss the estimatO'i 
 Talue of ike fiortiim uoi <ielivered to bt? t'olleote<l in llu? luauner l<»ro(o- 
 foro provido'l. 
 
 10. Not onlv fanners, planters and grazierd are required to pay th« 
 iax in kind on slaughtered hogs, but every other person who slaiigh- 
 fors hogg is required to pay the same, except such persona as do not 
 ■laughter more than 250 pounds of net pork, and they are exempt. 
 
 1 1. Every officer, soldier or seaman in the military or naval service, 
 or who may have been discharged therefrom on account of woundi, 
 or physical disability, and any widow of such oliicer. soldier or sea- 
 man, or any head of a family, who does not ott-i more than two cowi 
 and calve?, is exempted from the tax imposed on neat cattle. 
 
 12. In Districts heretofore, or which may hereafter be ascertained 
 to be impracticable for the collection of taxes in kind, where Quar- 
 termasters and Commissaries serving with troops in the field, shall 
 have collected or may hereafter collect from producers any portion of 
 the tax in kind, the receipts of such officers shall be held good to the 
 producers against the collection of the money ralue of their tax, to the 
 extent and value of such portions as may have been or may be hereafter 
 collected. Tax Collectors are directed to receive such receipts under 
 the oath of the tax payer in satisfaction of the money value of tithes 
 80 collected, provided they are satisfied the same are genuine, and to 
 turn them over to thd State Collector as so much cash, and the State 
 Collector will return them to this office. 
 
 Section 13 of the amended Act rquires that the assessors of tho 
 tax in kind shall hereafter be appointed by, and be under the exclu- 
 Bive contiol of, the War Department. Until such assessors are so 
 appointed and qualified, and notice thereof given, the present asses- 
 sors will continue to discharge all the duties of assessors of the tax 
 in kind, as well as of money taxes, as heretofore. 
 
 13. The estimates of incomes and profits, and the statements or 
 bills for the amount of tax on occupations, <fcc., instead of being sent 
 to the State Collector, as heretofore required, bj section l4. Tax Act, 
 shall be arranged and copied into a general list ; a true copy of which 
 shall be sent to the State Collector, in lieu of the bills, esiimates and 
 statements themselves. 
 
 14. The salaries of State Collectors shall be one-tenth of one 
 per cent, on the amount collected in each State, the salary in no case 
 to be less than $2,000, nor more than $5,000, 
 
 1 5. The assessors are required to make the two general lists of 
 persons taxed, which have been heretofore required of the District 
 Collectors. 
 
 16. All property, currency, credits, income and profits, and every 
 article or object subjected to taxation shall be estimated, valued and 
 assessed at the value thereof at the time of assessment, in Confede- 
 rate Treasury notes. ^ 
 
 17. The comperwA^ioflr<5f DftTfl^tTollectors will nSTc^Tter be fir 
 per cent, on the first twenty thousand dollars collected and paid over, 
 two per cent, on the next thirty thousand dollars collected and paid 
 

 orer, one per cent, on the next fifty tbowisaid doHBrs, and one-tenth 
 of one per cent, on all moneja collected and paid over, above the euia 
 of one hundred thou.'^and dollars. 
 
 18. Ai^essors shall be allowed eight dollars for everr day employed 
 in making lists and aasessments, and eight dollars for every one hun- 
 dred taxable persons contained in the list as completed and delivered 
 to the collector. 
 
 19. Referees under the Tax Act, ehall be paid for their services 
 five dollars a day while so employed, and assessors and collectors are 
 empowered to compel the attendance of witnesses by written sum- 
 Muns, and to require their testimony in any matter or investigation 
 in reference to the assessments and estimates of taxes, and such wit- 
 nesses are entitled to such compensation as is allowed witnesses for 
 attending upon courts of record in the State where they attend. 
 
 Payments to referees and witnesses, will be made by the disbursing: 
 clerk of this office, upon accounts certified as required by regulations. 
 
 20. When personal goods or chattels distrained for taxes, shall be 
 claimed by any person other than the party for whose default the dis- 
 traint is made, the claimant shall be required to file with the officer 
 making the distraint, an affidavit, stating distinctly the nature and ex- 
 tent of his claim ; and then the right of property shall be determined 
 as follows : 
 
 The collector and claimant shall each select a disinterested free- 
 holder of the vicinage, who may call in a third in case of disagree- 
 ment. If the claimant shall neglect or refuse to select a freeholder, 
 the Collector shall select two, who shall proceed to decide the claim. 
 Witnesses may be introduced by either party, and the decision in each 
 case shall be final and conclusive. 
 
 The referees and witnesses in such cases shall be paid as before 
 stated, and any witness failing to attend upon the summons of re- 
 ferees, in any case, is subject to a penalty of one hundred dollars, 
 with costs, which the Collector is instructed to sue for in any court 
 of competent jurisdiction. 
 
 21. The Secretary of the Treasury is authorized to dispense with 
 the use of individual lists, bills or statements, whenever he shall 
 deem it expedient to do so, and the Commissioner of taxes is author- 
 ised under his direction to devise the manner and form of making re- 
 turns and estimates. Whenever such new form or plan is devised 
 and adopted with reference to any class of tax returns, special in- 
 structions will be issued to the tax officers, explanatory of the same. 
 
 22. Section 5 of the act amendatory of the assessment act providep 
 that if the Treasurer, Assistant Treasurer, or Depositary of money 
 of the Confederate States, or any clerk in the office of such Treasu- 
 rer, Assistant Treasurer or Depositary, or any Collector of Taxes, 
 shall, prior to the firstday of January, 1864, in the course of the lawful 
 business of puch officer, have received in payment or on deposit, in 
 such office, any forged or counterfeit Treasury notes, and shall estab- 
 iJBh by proof to the satisfaction of the Secretary of the Treasury, that 
 the receipt of snch forged er odnnterfeit Treasury notes was not tke 
 
result of any want of diligence or care and attention on the part of 
 such ofllicr-r l)ut was in good faith a mistake, involvini? no fault on 
 Ills part the iSec'-eiary i.-^ invested with 'he power to relieve such offi- 
 cec li-oiii lialtililj. The proof contemplated Uy said section, in case 
 any tax c dlector lias received such counterfeit notes and is unable to 
 trace them to the person from whom they were received, shall be 
 made out in writinsr, accompsnied by the affidavit of the collector, and 
 transmitted to this ofiice through the State Collector, wlio is required 
 to give his written opinion as to the merits of the application for relief. 
 23 Producers of sweet potatoes in 18G3 may make commutation 
 by payment of the money value thereof, at rates to be fixed by tlie 
 Commisf-ioners under the impressment act. Tiie commutation will 
 be collected by Post Quartermasters, and not by the Collectois of 
 money tax. 
 
 24. An act approved 13th February, 1864, provides that when cot- 
 ton or other property subject to taxation in money, shall have been 
 burned or otherwise destroyed by authority of the Government, be- 
 fore the expiration of the time fixed by law for the payment of the tax 
 thereon, the tax-payer may apply to the District Collector, who shall 
 investigate the facrs and make report thereof to the State Collector, 
 who may, if satisfied of such destrnction by Government authority, 
 remit the said tax. If the tax in any such case sl)all have been paid 
 in advance, it shall be refunded by the State ©ollsctor, and the tax- 
 payer, in every such case, when decided against him, shall have the 
 right of appeal to the Secretary of the Treasury, which appeal shall 
 be transmitted by the State Collector, with his views, to this office. 
 When the crop out of which the tax in kind is to l)e paid, has been 
 taken or destroyed by the enemy, the District Collector may remit the 
 tax in whole or in part, according to the extent of the loss sustained 
 by the tax-) ayer. The facts in each case shall bo reported to the 
 district Collector, and the remission shall not be valid until approved 
 by him, and in case the loss be sustained prior to assessment, the as- 
 sessor on satisfactory proof thereof, may make deduction theiefor in 
 pioportion to the loss 
 
 In piacticable districts, the Post Quartermasters holdinu- and con- 
 troliug the estimates of taxes in kind, shall be held and considered 
 as the District Collector, upon whom the power is conferred to remit. 
 But in impracticable districts where estimates have been turned over 
 to the District Collector of money taxes, he shall have power to remit. 
 
 25. The daily wages of detailed soldiers and other employees of 
 tlie Government, which are exempt from taxation as income, extends 
 •nly to persons who are employed and paid by the Government, and 
 who do not receive a regular salary but only daily wages. 
 
 2G. The tenth of tobacco shall l)e collected by the agents appointed 
 by the Secretary of the Treasury, and all tax assessors shall transfer 
 their estimates of the tobacco, due from each person, specifying both 
 quantity and quality to said agents or to sub-agents, taking their re- 
 ceipts therefor, and sliall also transmit a co])y of those estimates to 
 the chief of the produce loan office at Richmond. 'J he tax assessors 
 
shall also require a statement from each farmer or planter as to the 
 different qualities of tobacco raised by him, and shall assess as 
 due the Confederate States one-tenth of each said qualities, wliich 
 shall be stated separately in his estimates, and 'shall be delivered 
 separately by the farmer or planter. 
 
 TAX ON PROPERTY, MONEYS AND CREDITS UNDER ACT OP ITtH OF FEBRU- 
 ARY, 1864, LEVYING ADDITIONAL TAXES. 
 
 27. The District Collector shall as soon as practicable, after being 
 furnished with the necessary forms, send the assessors throughout 
 their respective districts to inquire after and procure returns of all 
 taxable property, moneys, or effects in such districts, and all taxes 
 due by any per?on, corporation, company or firm therein, and the said 
 assessor shall require each tax-payer to make duo return on oath of 
 all articles or objects taxed by sections one. two and three of the act 
 of 17th February, l^Gi, entitled an "Act to levy additional taxes for 
 the common defence and support of the Government," to wit: 
 
 I. Upon the value of property real, personal and mixed, of every 
 kind and description, iind not exempted by the act or taxed at a dif- 
 ferent Bate, a ta- of live per cent, shall bo assessed, levied and col- 
 lected 
 
 II. Upon the value of gold and silver wares and plate, jewels, jewel- 
 ry and watches, a tax often per centum shall be assessed, levied and 
 collected. The value of the above property taxed under section one 
 shall be assessed on the basis of the market; value of the same or 
 similar propci'ty in the neighborhood where assessed, in the year 
 1 860, except land, slaves, cotton or tobacco purchased since 1st day of 
 January, 1862, when the said land, slaves, cotton and tobacco so pur-^ 
 chased shall be assessed at the price actually paid for the same by 
 the owner. 
 
 III. On the value of all shares or interests held in any bank, 
 bankins: company or association, canal, navigation, importing and ex- 
 porting, insurance, manufacturing, telegraph, express, railroad and dry 
 dock companies, and ail other joint stock companies of every kind, 
 whether incorporated or not, five percent, tax shall be assessed, levied 
 and collected. The value of property taxed under section two of said 
 act, and enumerated under thi? head, shall be at^sessed upon the basis 
 of the market value of such property in the neighborhood where as- 
 sessed, in such currency as may be in general use there in the pur- 
 chase and sale of such property, at the time of assessment, that is, on 
 the 17th day of February, 1864. 
 
 IV. Upon the amount of all gold and silver coin, gold dust, gold or 
 silver bullion, whciher hold by the banks or other corporations, or indi- 
 viduals, five percent, shall be levied and collected, and upon all moneys 
 held abroad, or upon the amount of all bills of exchange drawn there- 
 fur on f(veign countries, a tax of five per cent, shall be levied and 
 collocled. iSuch tax upon money abroad to l)e apse^sed and collected 
 according to the value thereof at the place where the ta^ is i)aid. 
 
 The tax upon gold and silver coin, and gold dust, and gold and 
 
6 
 
 BiWer bullion, h five per cent of the amount to be paid in kind out on 
 the thing taxed. That is. a tax of live dollars in gold is to be paid on 
 every hundred dollars in gold coin, ifcc. If the article taxed be money 
 held abroad, or a bill of exchaoge drawn therefor, it shall be valued 
 and assessed at its value in Confederate currency at the place where 
 the tax is paid. 
 
 V. Upon the amount of all solvent credit, and of all bank bills and 
 all other paper issued as currency, (except non-interest bearing Con- 
 federate Treasury notes,) and not employed in a registered busi- 
 ness, the income derived from which is taxed, a tax of live per cent, 
 shall be assessed and collected. This tax to be paid in Confederate 
 currency, and the credits, bank bills, and other papers issued as money 
 to be assessed at par according to the amount exhibited on their face 
 
 The taxes on all property, coin, money, credits, stocks, shares, bul 
 lion, &c., before mentioned, and laid for the year 1864, shall be af5 
 sessed as on the day of the passage of the act, and be due and collect- 
 ed on the first day of June, 1864, or as soon thereafter as practicable 
 allowing an extension of ninety days west of the Mississippi river. 
 
 28. The mode and manner of assessing eaid tax shall be as follows 
 Instead of receiving the returns on individual lists, as heretofore prac- 
 tised, each District Collector will be furnished by the State Collector 
 with three copies of the tax digest in book f«rm, with appropriate 
 headings aad columns for all the subjects of taxation, and the equiva- 
 lent of a fourth book in loose sheets: the latter of which will be sent 
 him in advance of the books. Upon the receipt of the sheets, he will 
 immediately place them in the hands of the assessors of his district, 
 who shall proceed to make the assessments, requiring each tax-payer 
 to sign his name to his assessment, having first been sworn according 
 to the form of oath in these instructions prescribed, and the assessor 
 shall certify to each sheet according to the form thereon prescribed. 
 The assessor shall transfer the sheets from time to time, as they be- 
 come filled, to the District Collector, who shall transcribe them into 
 one of the copies of the digest, arranging the names of the tax-payers 
 in alphabetical order ; and after the assessments are completed, and 
 notice given, and time for hearing appeals has expired, according to 
 law, the District Collector shall proceed to collect the taxes on the 
 first day of June, 1864, and shall furnish the Commissioner of Taxes 
 and the State Collector each with a copy of his tax book, transcribed 
 into the other two copies of the digest as furnished him, which copies, 
 Bhall be certified to by the assessor as true and correct. So much of 
 the instructions of 15th of May, lo63, and of all subsequent instruc- 
 tions as are not inconsistent with the existing tax laws, and ag are 
 not inapplicable to the tax laws of 1863, as amended, are hereby de- 
 clared to be in full force. 
 
 PROPERTY EXEMPTED BY SECTION 5 07 THE lOT. 
 
 29. The following exemptions under the Act of 17th February, 
 
 1864, laying additional taxes, shall be allowed by the assessors, to wit : 
 
 J. Property of each head of a family to the Value of $500 and for 
 
eacb minor child of the familj to the further value of $100, and for 
 each son actually encfaged in tho army or navy, or who has diod or 
 been killed in the military or naval gervice, and who was a member 
 of the family when he entered tb e service, to the further sum of $500. 
 
 I|I. Property of the widow of any officer, soldier, eailor or marine, 
 who may have died or been killed in the nailitary or naval service, or 
 where there is no widow, th^n property of the family, if they are mi- 
 nor children, to the value of $1,000. 
 
 III. Property of every officer, soldier, .sailor or marine, actually 
 engaged in the military or naval service, or of such as have been diy- 
 abled in such service, to the value of $1,000. 
 
 30. The foregoing exemptions shall not be allowed to any person, 
 whose property, exclusive of household furniture, shall be assessed at 
 a value exceeding $1,000. Where property held or owned on the 
 17th day of February, 1S64, has been, injured or destroyed by the 
 enemy, or the owner has been temporarily deprived of the use or oc- 
 cupancy thereof, or in case of lands, has been deprived of the means 
 of cultivating the same, by reason of the presence or proximity of the 
 enemy, the assessor may reduce the nssessme'it on such property in 
 proportion to the damage sustained by the owner, or if the injury oc- 
 curs after as?essment and before the payment on the tax, the same may 
 be reduced in the same ratio by the District Collector, on satisfactory 
 eviden«e submitted to him by the owner or assessor. The assessor 
 is authorized, in receiving returns of properly, money, &c., to ad- 
 minister oaths to taxpayers, in the following form : 
 
 "Fotz do soitmnly sioear that you will render a true and faithful re- 
 turn and slatement of all the property, articles or objects for lohich you 
 are liable to taxation, and of which a return is required by law t9 be 
 made at this time, and that you will true answers make to all questions 
 which sha'l bt put to you, touching your property or effects, or any ex- 
 emption which may be claimed, and also as to any fact in reference 
 thereto, and that you shall speak the truth, the whole truth and nothing 
 but the truth, so help yuu God.'^ 
 
 The assessor, after administering this oath, will then interrogate 
 the tax-payer as to his or her return, and as to any other fact or cir- 
 cumstance necessary to be known in arriving at a true return, and 
 after the same shall have been entered on the list or sheet, the tax- 
 payer will lio required to sign it, as hereinbefore stated. If any ex- 
 emption is claimed, the first thing to be ascertained by the assessor 
 will be whether, exclusive of household furniture, tho value of the 
 property of the tax payer, subject to the tax, according to the basis 
 of valuation laid down in the act, exceeds one thousand dollars. If 
 it does, n--' exemption can be allowed. If it does not, the party will 
 be ir!terroc:ated under oath as to the facts upon which it is claimed, 
 anil if the facts be satisfactorily established, the exemption will be 
 allowed. 
 
 31. The question as to whether the value of the tithes of 1863 or 
 those of 1864 is to be deducted from the tax on the value of property 
 for 1864, has so manv attendant difficulties that it is deemed best not 
 
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8 
 
 to settle it at present liy the Department hut to refer it to Congress 
 at its uicclini; in i^tay. The tax not being payable till June no injury 
 will ensue from the delay. 
 
 ADDITIONAL TAX ON PROFITS, LEVIED UNDER ACT 17tH FEBRUARY, 18G4. 
 
 32. Immediately after receiving the necessary forms the District 
 Collectors shall cause their a.^sessors to proceed tljiough their districts, 
 and require returns of the profits made on trade and business, such 
 returns to be made within such lime as may be prescribed by public 
 notice, as follows : 
 
 I. On all profits made by buying and selling at any time between 
 the first day of January, 18G3, and tlie first day of January, 18G4, any 
 spirituous liquni-s, flour, wheat, corn, rice, sugar, molasses or syrup, 
 salt, l)acon, pork, hogs, beef nr beof cattle, sheep, oats, hay, fodder, 
 raw hifies, leather, horses, mules, boots, shoes, cotton yarns, wool, 
 woolen, cotton or mixed cb/nis,hatp, wagons, harness, coal, iron, steel, 
 or nails, a tax of ten per cent, shall be a.s^essed and collected. This 
 tax is in addition to the tax on income aud profits under the tax act 
 of 24th of April, 1863. 
 
 II. On all profits made by buying and selling botwscn the first day 
 of January, 1 863, and tiic first day of January, 1864, money, gold, sil- 
 ver, foreign exchange, stficks, notes, debts, credits or obligations of any 
 kind, and any merchandise, property or effects of any kind not enume- 
 rated in the preceding paragraph, a tax of ten pc." cent, in addition 
 to the tax on such profits as income, under the acD of 24th April. 1803, 
 shall be assos-'sed and collected. 
 
 III. On the amf-unt of all profits exceeding tweiity five per cent. 
 made during the year J8G3, by any bank or banking company, insu- 
 rance, cf.nal, navigation, imjiorti ng and exporting, telegraph, express, 
 railroad, marnfacturing, dry dock, or oth;;r joint stock company of any 
 description, whether incorporated or not, a tax of twenty-five per 
 cent, shall be assessed and collected on such excess, in additioi. to 
 the income tax of such banks, companies or corporations under the 
 act of 24th April, 1863. 
 
 The estimates will be irade and the profits ascertained in the man- 
 ner required by the last mentioned act as heretofore. 
 
 For the return of profits under paragraphs I aud II, form No. 12 
 will be used ; and for profits exceeding 25 per cent nauied in this 
 paragraph, form No. i3 will bo used. As fast as the estimates are 
 taken, the assessors will transfer them to the District Collector, in 
 the manner heretofore practiced and required by law, who shall pro- 
 ceed to collect them forthwith. The form of the oath to be adminis- 
 tered to the taxpayeis and referees, is laid dewn in article 13 of sup- 
 plemental instructions dated 3d September, 1863' The mode of as- 
 certaiuing the amount of profits derived I'rom the puichaiae and sale 
 of any of tlie articles or objer^ts referred to, will lie that laid down 
 in paragraph V, section 8, of the act of w4lh April, 1863. 
 
 33. The taxes on incomes or profits for the year 1864 will be as- 
 sessed and collected according to the provisions of the tax and as- 
 
sessment acts of 1865, and will bo due and payable on the first day of 
 January, 1865. But no income or profits derived from property or 
 effects during this year, which property or effects are taxed upon 
 amount or value by the tax act of l7th February, 1804, will be sub- 
 ject to income tax, under the provisions of the act of 24th April, 186S. 
 And no estimated rent, hire or interest on property or credits taxed 
 ad valorem, shall be assessed or taxed as incomes under the tax act of 
 1863, and the first section of this act is suspended and excluded there- 
 from as amended and re enacted on l7th of February, 1864. 
 
 34. All non interest bearins: Confederate Treasury notes, of all de- 
 nominatioDs, will be receivable at par in payment of taxes up to the 
 first day of April, 1864, east, and until the first day of July, 1864, 
 west of the Mississippi river. All Confederate Treasury notes of the 
 denomination of five dollars shall be receivable in payment of taxes 
 at par until first day of July, 1864, east, and until first day of Octo- 
 ber, 1864, west of the Mississippi river. After that time they shall 
 be receivable only at the rate of sixty six and two-thirds cents on every 
 dollar promised on their face. The new issue of all Treasury notes 
 and the. old under five dollars will be received at par. 
 
 All Treasury notes of the denomination of ten^ twenty and fifty 
 dollars, from and after the 1st day of April, 1864, east, and the 1st 
 day of July, 1864, west of the Misissippi river, shall only be received in 
 payment of taxes at the rate of sixty-six and two-thirds cents on every 
 dollar promised on their face ; but, from and after the Ist day of 
 April, 1864, east, and the 1st day of July, 1864, w(^st of the Missis- 
 sippi river, all Treasury notes of the denomination of one hundred 
 dollars shall cease to be receivable in payment of taxes at any rate. 
 The certificates issued under the act to reduce the currency approved 
 l7th February, 18C4, and the bonds for which they may be exchanged, 
 are receivable for taxes of the year 1864, at the full amount ex- 
 pressed on the face, without interest, and are not i-ubject to the tax 
 imposed for the year 1864 on other bonds and credits. 
 
 From and after the 1st day of January, 1865, none of said Treasury 
 notes shall be receivable in payment of taxes at any rate whatever. 
 
 55. Joint stock companies and corporations may return and pay tax 
 on the shares of their capital stock themselves, and whenever they shall 
 elect to do so, notice thereof shall be given to the shareholders, and 
 to the collector of the tax district in which the place of business of 
 such companies or corporations is situate, and ihc sJiares in the hands 
 of individual stockholders shall be exempt. 
 
 THOMPSON ALLAN, Commissioner of Taxes. 
 (Approy«d.) C. G. MEMMINGER, Seefy of th« Treasury. 
 
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