TAX AND ASSESSMENT ACTS, 
 
 AND AMENDMENTS. 
 
 THE TAX ACT OF 24th APRIL 1863, AS AMENDED. 
 
 AM ACT to amend an Act entitled " An Act to lay taxes for 
 the common defence and carry on the Government of the 
 Confederate States," approved Ajjril 2£th, 1863. 
 
 The Congress of the Confederate States of America do enact, 
 That an Act entitled " An Act to lay taxes tor the common defence, 
 and carry on the Government of the Confederate States," approved 
 April 24, 1863, be and the same is hereby amended, so as to read 
 as follows : 
 
 REGISTRATION OF BUSINESS. 
 
 Sec. 1. Every person engaged or intending to engage in any busi- 
 ness named in the fourth section of this act, shall within sixty days Business to be reg- 
 
 ., . l-, . ,. * » ■ ■ - i_ • ' < 1 istered within six 
 
 after the passage of this act, or at the time of beginning business, and tydays after P as- 
 on the first day of January in each year thereafter, register with the ^ t ge ££j£h ''"„ 
 district collector, in such form as the commissioner of taxes shall pre- each year there- 
 scribe, a true account of the name and residence of each person, firm, a 
 or corporation engaged or interested in the business, with a statement 
 of the time for which, and the place and manner in which the same is 
 to be conducted, and of all other facts going to ascertain the amount 
 of tax upon such business for the past or the future, according to the 
 provisions of this act. At the time of such registry, there shall be specific tax paid 
 paid to the collector the specific tax for the year, ending on the next at time of registry. 
 thirty-first of December, and such other tax as may be due upon sales 
 or receipts in such business, at the time of such registry, as herein 
 provided ; and the collector shall give to the person making such reg- 
 istry a copy thereof, with a receipt for the amount of tax then paid. 
 
 Sec. 2. That any person failing to make the registry, and to pay the tax 
 required by the preceding section, shall io addition to all other taxes do °^e U t 'at r . s pay 
 upon his business imposed by this act, pay double the amount of the 
 specific tax on such business, and a like sum for every thirty days of 
 such failure. / 
 
 Sec. 3. That except where herein otherwise provided, there shall be a 
 separate registry and tax for each business mentioned in the fourth separate regis 
 section of this act, and for each place of conducting the same, but no ry ep ' 
 tax shall be required for the mere storage of goods at a place other than 
 
2 THE TAX ACT. 
 
 the legistcrcd place of business. Upon every change in the place of 
 conducting a registered business, there shall be a new registry, but no 
 incase of 'leath additional Ux shall be required. Upon the death of any person Con- 
 or chang; of place ducting a business registered and taxed as herein required, or upon 
 made? 8 * ° ° '* the transfer of the business to another, the business shall not be sub- 
 jected to any additional tax, but there shall be a new registry in the 
 name of the person authorized by law to continue the business. 
 **• 
 
 BANKER8, AUCTIONEERS, DEALERS, ETC. 
 
 Sec. 4. That upon each trade, business or occupation hereinafte r 
 named, the following taxes shall be levied and paid for the year, en-ding 
 Tax paid for on the thirty -first of December, eighteen hundred and sixty-three, and 
 year ending 8ist f or eacn ana " every year thereafter, viz : 
 
 I. Bankers shall pay five hundred dollars. Every person shall be 
 Banke s woo deemed a banker within the meaning of this act who keeps a place of 
 
 business where credits are opened in favor of any person, firm or cor- 
 poration, by the deposit or collection of moDey or currency, and by 
 whom the same or any part thereof shall be paid out or remitted upon 
 the draft, check or order of such creditor ; but not to include any bank 
 notfociuded iS *° e l e g a % authorized to issue notes as circulation, nor agents for the sale 
 of merchandize for account of producers or manufacturers. 
 
 II. Auctioneers shall pay fifty dollars and two and a half per centum 
 ..A on the gross amount ot sales made: Provided however, That on all 
 
 and two a»d a half sales at auction of stock or securities for money, the tax shall be one 
 
 gausonefoufaS f° ur i a 0I> one P er centum on the gross amount of sales. Every person 
 
 one per cent, en shall bo deemed an auctioneer, within the meaning of this act, whose 
 
 occupation it is to offer property for sale to the highest or best bidder 
 
 at public outcry. The tax upon the auctioneers shall be deemed a tax 
 
 upon the personal privilege, to be paid by each individual engaged in 
 
 the business, and without regard to the place at which the same is 
 
 conducted. No tax shall be required upon auction sales made for 
 
 No tax on per dealers in a business registered and taxed, and at their place of business, 
 
 Bom regista red or U p n official sales at auction, made by judicial or executive officers, 
 
 iind taxed. , r . ,. ' ,. ' J . 
 
 or by personal representatives, guardians or committees. 
 
 III. Wholesale dealers in liquors of any and every description, in- 
 whoiesaie deal- eluding distilled spirits, fermented liquors, and wines of all kinds, shall 
 
 and"s p q er°«eat on ? av two hundred dollars, and five per centum on the gross amount of 
 
 gross sales. t : a l e s made. Every person, other than the distiller or brewer, who shall 
 
 sell or offer for sale, any such liquors or wines, in quantities of more 
 
 than three gallons at one time, to the same purchaser, shall be regarded 
 
 as a wholesale dealer in liquors, within the meaning of this act. All 
 
 persons who shall sell, or offer for sale, any such liquors or wines, in 
 
 quantities less than three gallons at one time to the same person, shall 
 
 be regarded as a retail dealer in liquors. 
 
 'Retail dealer* in ^' Retail dealers in liquor, including distilled spirits, fermented 
 
 liquors, lloo and liquors and wines of every description, shall pay one hundred dollars 
 
 gro£ e jiaiei. n ' °" an( l ten per centum on the gross amount of all sales made. 
 
 V. Retail dealers whose quarterly sales shall exceed one hundred 
 dollars, and shall be less than five hundred dollars, shall pay twenty- 
 five dollars, and two and a-half per centum on the gross amount of 
 sales made ; and where quarterly sales exceed five hundred dollars, the 
 specific tax shall be fifty dollars, and two-and-a-half per centum on the 
 gross amount of sales made. Every person whose business or occupa- 
 nt 
 
THE TAX ACT. 3 
 
 tion it is to sell or offer to sell groceries or any goods, ware9, merchan- Retall x 
 dise or other things of foreign or domestic production, in leas quanti- when quarterly 
 ties than a whole original piece or package at one time, to the same Md^sstbanSMo' 
 person, (not including wines, spirituous or malt liquors,) shall be re- less than $28 ami 
 garded as a retail dealer under this act : Provided, however, That any tro^eoHia tax 
 mechanic, who shall sell only the products of the labor of himself and and?xp« eeut. 
 his own family, shall be exempt from this tax. 
 
 VI. Wholesale dealers shall pay two hundred dollars and two and a 
 
 half per centum on the gross amount of all sales made. Every person aJg^iTand^two 
 whose business or occupation it is to sell or offer to sell groceries, or and a half „per 
 any goods, wares or merchandise, of foreign or domestic production, " 
 by ono or more original packages or pieces at one time to the same 
 purchaser, not including wines, spirituous or malt liquors, and every 
 person whose business it is to sell or offer to sell slaves, shall be deemed 
 as a wholesale dealer under this act ; but having been registered as a 
 wholesale dealer, such person may also sell, as aforesaid, as a retailer. 
 Provided, That contractors working for, and selling their own products 
 exclusively to the Confederate States, to an amount not exceeding five . 
 thousand dollars a year, and such dealers as sell exclusively to con- 
 sumers, and not to others to sell again, shall not be regarded as whole- 
 sale, but as retail dealers. 
 
 VII. Pawnbrokers shall pay two hundred dollars. Every person, Pawnl)rok rg 
 whose business or occupation it is to take or receive, by way of pledge, 5200. 
 
 favor or exchange, any goods, wares or merchandiic, or any kind of 
 personal property whatever, for the repayment or security of money 
 lent thereon, shall be deemed a pawnbroker under this act. 
 
 VIII. Distillers shall pay two hundred dollars, and twenty per cen- 
 tum on the gross amount of all sales made; and also, twenty per Distillers $200 
 centum on the value of all liquors distilled for any other person, and saies, e and^ amoon 
 the tax on distillers shall be a lien on the still or stills used, and upon the ™ lu ? . ,°, f ''i" ™ 
 
 „ . , , . . , . 11111 distilled lor 
 
 other fixtures and articles for carrying on the business, and shall have others. 
 priority over all other liens or claims. Every person or co-partnership, 
 who distills or manufactures spirituous liquors for sale, shall be deemed 
 a distiller under this act : Provided however, That distillers of fruit, for or fruit f#r s» 
 ninety days or less, shall pay sixty dollars, and also fifty cents per gal- A w* $60. 
 Ion on the first ten gallons, and two dollars per gallon on all spirits dis- 
 tilled beyond that quantity. 
 
 IX. Brewers shall pay one hundred dollars, and two and a half per 
 
 centum on the gross amount of sales made. Every person, who man- an a 2>» per eeat. 
 ufactures fermented liquors of any name or description for sale from 
 malt, wholly or in part, shall be deemed a brewer under this act. 
 
 X. Hotels, inns, taverns and eating houses shall be classified and 
 
 rated according to the yearly rental, or if not rented, according to Hoteisj, inns.&c 
 the estimated value of the yearly rental of the house or property oc- 
 cupied or intended to be occupied as a hotel, inn, tavern or eating house, 
 as follows, to-wit : in cases where the actual «r estimated rent shall 
 amount to ten thousand dollars, or more, they shall constitute the first lateiaaa, $soo. 
 class, and pay an annual sum of five hundred dollars ; in cases where 
 said rent shall be five thousand dollars and less than ten thousand 
 dollars, they shall constitute the second class, and pay an anuual 
 sum of three hundred dollars ; and in cases where said rent shall 2d elas3 « $3D0 
 be two thousand and five hundred dollars, and less than five 
 thousand dollars, they shall constitute the third class, and pay 
 
 ttnwt. rt f o 
 
4 THE TAX ACT. 
 
 *a aiaii, $200. an annual sum of two hundred dollars ; in cases where said rent 
 shall be one thousand dollars, and less than two thousand five 
 hundred dollars, they shall constitute the fourth class, and pay 
 
 4th cia«i, $ . an anmua ] sum f one hundred dollars ; and in cases where said rent 
 shall be less than one thousand dollars, they shall constitute the fifth 
 lass $80 c l ass > aQ d P a y aa a ooual sum of thirty dollars. Every place where food 
 and lodgings, or lodgings only, are provided for and furnished travel- 
 lers, sojourners or boarders in view of payment therefor, the income or 
 receipts from which amount to five hundred dollars from that source, 
 shall be regarded a hotel, inn or tavern under this act. 
 
 XI. That every place where food or refreshments of any kind are 
 provided for casual visitors and sold for consumption therein, and every 
 boarding house in which there shall be six boarders, or more, shall be 
 deemed an eating house under this act. 
 $200 'SSL Brokers shall pay two hundred dollars. Any person whose 
 business it is to purchase and sell stocks, coined money, bank notes or 
 other securities, for themselves or others, or who deals in exchanges 
 relating to money, shall be deemed a broker under this act. 
 
 Commercial bro- XIII. Commercial brokers or commission merchants shall pay two 
 ker9,$200and2»< hundred dollars, and two and a half per centum upon all sales made. 
 
 per cent. » fr r 
 
 Any person or firm, except one registered as a wholesale dealer or 
 banker, whose business it is, as the agent of others, to purchase or sell 
 goods, or seek orders therefor in original or unbroken paokages, or 
 produce consigned by others than the producers, to manage business 
 matters for the owners of vessels, or for the shippers or consignors of 
 goods, or whose business it is to pui chase, rent, hire or sell real estate 
 or negroes, shall fee deemed a commercial broker or commission mer- 
 chant under this act. 
 
 t5o T °an a d C 2X p« XI ^* Tobacconists snau P a y fifty dollars and two and a half per 
 
 g «nt. cent, on gross amount of sales. Any person whose business it is to 
 
 sell, at retail, cigara, snuff, or tobacco in any form, shall be deemed a 
 
 tobacconist under this act. But registered wholesale and retail dealers 
 
 shall not be taxed as tobacconists. 
 
 and h 5 per e c«n' 8 on XV. Theatres shall pay five hundred dollars, and five per cent, on 
 
 re««ipts. all receipts, which tax shall be paid «t>y the owner of the building. 
 
 Every edifice used for the purpose of dramatic representations, plays 
 
 or performances, and not including halls rented or used occasionally for 
 
 concerts or theatrical representations, shall be regarded as a theatre 
 
 «i(f lrcU h ex'hiw- un( ^ er ^is act - Each circus shall pay one hundred dollars, and a tax 
 
 idon. of ten dollars for each exhibition, which tax shall be paid by the 
 
 manager thereof. Every building, tent or space, or area, where feats 
 
 of horsemanship or arobatic sports are exhibited, shall be regarded as 
 
 juggUrs, $50. a c i rcus under this act. Jugglers and other persons exhibiting shows, 
 
 shall pay fifty dollars. Every person who performs by slight of hand 
 
 shall be regarded as a juggler under this act: Provided, That no 
 
 registry made in one State shall be held to authorize exhibitions in 
 
 another State ; and but one registry shall be required under this act 
 
 to authorize exhibitions in any ©ne State. 
 
 Bo Tir"?d r'om" XVI. Bowling alleys and billiard rooms shall pay forty dollars for 
 
 $40- each alley or billiard table registered, which tax shall be paid by the 
 
 owner thereof. Every place or building where bowls are thrown or 
 
 billiards played, and open to the public, with or without price, shall be 
 
THE TAX ACT. O 
 
 regarded as a bowling alley or billiard room respectively under this 
 act. 
 
 XVII. Livery stable keepers shall pay fifty dollars. Any person Livery stables, 
 whose occupation or business is to keep horses for hire or to let, shall * dU- 
 
 be regarded as a livery stable keeper under this act. 
 
 XVIII. Cattle brokers shall pay the sum of fifty dollars, and two Cattle broken, 
 and half per centum on the gross amount of sales made. Any person oen t. 
 
 whose business it is to buy and sell and deal in cattle, horses, hogs or 
 sheep, shall be considered a cattle broker. 
 
 XIX. Butchers and bakers shall pay the sum of fifty dollars, and dSSJiflo *£$ 
 one per centum on the gross amount of sales made. Any person per cent. 
 whose business it is to butcher and sell, or offer for sale in open market 
 
 or otherwise, the flesh of cattle, hogs or sheep, shall be deemed a 
 butcher under this act ; and any person whose business it is to bake 
 and sell, or offer for sale, bread, shall bo deemed a baker under this 
 act. 
 
 . XX. Pedlers shall pay fifty dollars, and two and a half per centum Pedlers, $50 
 on the gross sales. Any person, except persons engaged in peddling aml 2 '- per cent - 
 exclusively periodicals, books, newspapers, published in the Confede- 
 rate States, bibles, or religious tracts, who sells, or offers to sell, at Books, newspa- 
 retail, goods, wares, or other commodities, travelling with his goods pew, Ac, exempt. 
 from place to place in the street, or through different parts of the 
 country, shall be deemed a pedler under this act : Provided, That any packag I , $ 1 00 
 pedler who sells, or offers to sell, dry goods, foreign or domestic, by an(i 2 <* P er oent> 
 one or more original pieces or packages at one time, and to the same 
 person or person's as aforesaid, shall pay one hundred dollars, and two 
 and a half per cent, on the gross sales ; and any person who peddles 
 jewelry shall pay fifty dollars, and two and a half per centum on the ^aif^ej cent" 
 gross sales. The tax upon pedlers shall be deemed a tax upon the per- 
 sonal privilege, to be paid by each individual engaged in the business, 
 without regard to place at which the same is conducted. 
 
 XXI. Apothecaries shall pay fifty dollars, and two and a half per Apothec aries 
 centum on the gross amount of sales made. Every person who keeps $*> t » nd 2 # P er 
 a shop or building where medicines are compounded or prepared 
 according to prescriptions of physicians, and sold, shall be regarded 
 
 as an apothecary under this act. 
 
 XXII. Photographers shall pay the sum of fifty dollars, and two Photographers , 
 and a half per centum on the gross amount of sales made. Any $5 f > and 2# per 
 person or persons who make for sale photographs, ambrotypes, daguer- 
 reotypes, or pictures on glass, metal, paper or other material, by the 
 
 action of light, shall be regarded a photographer under this act. 
 
 XXIII. Lawyers actually engaged in practice shall pay fifty dollars. L m , g « 50 
 Every person whose business it is for fee or reward, to prosecute or 
 
 defend causes in any court of record or other judicial tribunal of the 
 Confederate States, or of any State, or give advice in relation to causes or 
 matters pending therein, shall be deemed to be a lawyer within the 
 meaning of this act. 
 
 XXIV. Physicians, surgeons and dentists actually engaged in the „, . . 
 
 .• 1 11 /»/. ■■ 11 -i-i !•••/• Physicians, sur- 
 
 practice snail pay fifty dollars. Every person whose business it is, for geona ami den- 
 fee or reward, to prescribe remedies, or perform surgical operations tIRts * * 50- 
 for the cure of any bodily disease or ailing, shall be deemed a physi- 
 cian, surgeon or dentist within the meaning of this act, as the case 
 may be ; and the provisions of paragraph number twenty-one shall not 
 
6 THE TAX ACT. 
 
 extend to physicians who keep on hand medicines solely for the par 
 
 pose of making np their own prescriptions for their own patients. 
 
 The tax upon lawyers, physicians, surgeons and dentists shall be 
 
 deemed a tax upon the personal privilege, to be paid by each individual 
 
 Surgeons a nd ln the business, and without regard to the place at which the same is 
 
 physicians in the conducted : Provided, That the provisions of this act shall not apply 
 
 amy exemp . ^ physicians and surgeons exclusively engaged in the Confederate 
 
 Confectioner s , Service. 
 
 $5n una 2# per XXV. Confectioners shall pay fifty dollars and two and a half per 
 centum on the gross amount of sales. Every person who sells at 
 retail confectionery, sweetmeats, comfits, or other confects, in any 
 building, tjhall be regarded as a confectioner under this act. 
 
 LIST AND RETURN OS REGISTERED BUSINESS. 
 
 Registered per- s E0# 5 # And every person registered and taxed upon the gross 
 turn 1st Jufyj amount of sales as aforesaid shall be required, on the first day of July, 
 1MU - eighteen hundred and sixty-three, to make a list or return to the asses- 
 
 sor of the district of the gross amount of such sales as aforesaid, to- 
 wit : From the passage of this act to the thirtieth day of June, eighteen 
 hundred and sixty-three, inclusive, and at the end of every three 
 months, or within twenty days thereafter, after the said first day of 
 July, eighteeu hundred and sixty three, make' a list or return to the 
 assessor of the district, of the gross amount of such sales made as 
 aforesaid, with the amount of tax which has accrued, or should accrue 
 To be returned thereon, which list shall have annexed thereto a declaration, under 
 under oath. oath or affirmation, in form or manner as may be prescribed by the 
 
 commissioner of taxes, that the same is true and correct, and shall, 
 within such time as the collector may designate, by public notice, 
 which time shall not be less than ten nor more than thirty days from 
 the date of such notice, pay to the collector the amount of tax there- 
 upon, as aforesaid, aud in default thereof, shall pay a penalty in double 
 the amount of the tax. 
 
 SALARIES. 
 
 salaries— l per g c g •j^ upon ^ e sa i ane8 f a n salaried persons serving in 
 
 C't. on first $1,500, . r jT ■ » . 
 
 a per cent, on ex- any capacity whatever, except upon the salaries of persons in 
 C Mmury fnd^a- tho military or naval service, there shall be levied and collected a tax 
 vai exempt. f one p er centum on the gross amount of such salary, when not ex- 
 ceeding fifteen hundred dollars, aud two per centum upon an excess 
 over that amount, to be levied and collected at the end of each year, in 
 the manner prescribed for other taxes enumerated in this act : Pro- 
 vided, That no taxes shall, be imposed by virtue of this act on the 
 salary of any person receiving a salary not exceeding one thousand 
 dollars per annum, or at a like rate for another period of time, longer or 
 
 Salaries 1.88 than a V nrtm r 
 I i,oou exempt. snonei. 
 
 INCOMES FROM ALL VOCATIONS. 
 
 as- 
 
 Sac. 1. That tho Secretary of the Treasury shall cause to be 
 incomes and pro sessed and ascertained, on the first day of January next, or as soon 
 tits assessed first thereafter as practicable, the income and profits derived by each per- 
 son, joint stock company and corporation from every occupation, em- 
 ployment or business, whether registered or not, in which they may 
 have been ongaged, and from every investment of labor, skill, property 
 
THE TAX ACT. 
 
 or money, and the income and profits derived from any source what Except salaries. 
 ever, except salaries, during the calendar year preceding tho said first 
 day of January next, and the said income and profits shall bo ascer- 
 tained, assessed and taxed in the manner hereinafter prescribed. 
 
 I. If the income be derived from the rents of houses, lands, tene- 
 ments, manufacturing or mining establishments, fixtures and machine- Rents from 
 
 .„ . ft. ■ , • n 1 ii • houses, lamls. &c. 
 
 ry, mills, springs of salt or oil, or veins ot coal, iron or other mine- 
 rals, there shall be deducted from the gross amount of the annual rent 
 a sum sufficient for the necessary annua] repairs, not exceeding ten ■joperoent.de- 
 per centum on said rent, except that the rent derived from houses shall ducted, 5 per ct. 
 be subject to a deduction not exceeding five per centum for annual re- house's/ 6 
 pairs, 
 
 MANUFACTURING, ETC. 
 
 II. If the income be derived from any manufacturing or mining [ 
 business, there shall be deducted from the gross value of the products 
 
 of the year; first, the rent of the establishment and fixtures, if actu- ari i I ^ i f n acturlI1g 
 
 ally rented, and not owned by the person prosecuting the business ; 
 
 second, the cost of the labor actually hired and paid for; third, the 
 
 actual cost of the raw material purchased and manufactured : fourth, 
 
 if ihe iucome be derived from the production of pig metal or bloom 
 
 iron, from the ore, there shall be deducted tho cost of labor, food, and 
 
 necessary repairs. 
 
 NAVIGATING ENTERPRISES. 
 
 III. If the income be derived from navigating enterprises, there Navigating. 
 shall be deducted from the gross earnings, including* the value of 
 freights on goods shipped by the person running the vessel, the hire 
 
 of the boat or vessel, if not owned by the person running the same, 
 
 or if owned byjbim, a reasonable allowance for the wear and tear of the 
 
 same, not exceeding ten per cent, per annum, and also the cost of run- ^^ r cent ' d8 " 
 
 ning the boat or vessel. 
 
 SHIP BUILDING, ETC. 
 
 IV. If the income be derived by the tax payer from boat or ship- 
 building, there shall be deducted from the gross receipts of his occu- building. 
 patron, including the value of the ship when finished, if built for him- 
 self, the oofct of the labor actually hired and paid by himself, and the 
 prime cost of the materials, if purchased by him. 
 
 SALES ' F MERCHANDIZE AND OTHER PROPERTY. 
 
 chandize. 
 
 V. If the income be derived by the tax payor from the sale of 
 merchandize or any other property, real or personal, there shall be de- Sale of 
 ducted from the gross amount of sales, the prime cost of the property 
 sold, including the cost of transportation, salaries of clerks actually 
 paid, and the rent of the buildings employed in the business, if hired 
 and not owned by himself. 
 
8 THE TAX ACT. 
 
 ALL OTHER OCCUPATIONS. 
 
 From any other VI. If the income be derived by the tax payer from any other oc- 
 or clerks' audTent cu P a ^o n » profession, employment or business, there shall be deducted 
 of office, &c, de- from the gross amount of fees, cc mpensation, profits, earnings, or com- 
 dueted. missions, the salaries of clerks actually paid, and the rent of the office 
 
 or other building used in the business, if hired and not owned by 
 himself, the cost of labor actually paid and not owned by himself, and 
 the cost of material other than machinery purchased for the use of his 
 business, or to be converted into some other form in the course of his 
 business ; and in case of mutual insurance companies, the amount of 
 losses paid by them during the year. The income derived from all 
 incomes from ail other sources shall be subject to no deduction whatever; nor shall for- 
 ? tb t e ' 80urc J®-W*> r eigners be subject to a tax upon any other income than that derived 
 tion. from property owned, or occupations or employments pursued by 
 
 bustaeea In "con* them within the Confederate States, and in estimating income there 
 federate .states, shall be included the value of the estimated annual rental of all dwell- 
 ings, houses, buildings or building lots in cities, towns, or* villages, oc- 
 cupied by the owners, or owned and not occupied or hired, and the 
 value of the estimated aunual hire of all slaves not engaged on plan- 
 tations or farms, and not employed in some business or occupations, 
 the profits of which are taxed as income under this act. When the 
 ceeding U |sit) ex- income shall be thus ascertained, all of those which do not exceed 
 em P l - five hundred dollars per annum shall be exempt from taxation. On 
 
 $510 and not ex- all inoomes reoeived during the year over five hundred dollars and not 
 per'^ntf^over exceeding fifteen hundred dollars, a tax of five per cent, shall be paid ; 
 $1,500 and less on all incomes over fifteen hundred dollars, and less than three thou- 
 per'cent'lur.on is! sand dollars, five per cent, shall be paid on the first fifteen hundred 
 $11,500 and ^io per dollars, and ten per cent, on all excess ; on all incomes of (or) over 
 over" $8,ooo and three thousand dollars, and less than five thousand dollars, a tax of 
 io%er h cTnt.*ov J er ^ en P er cen ^ SDa ^ be P a ^> on a ^ incomes of (or) over five thousand dol- 
 $5000 and 'less lars and less than ten thousand dollars, a tax of twelve and a half per 
 percent.'; aii ovif cent, shall be paid ; and on all incomes of (or) over ten thousand 
 *p 0,0 " .,'f per *' dollars, a tax of fifteen per cent, shall be paid. All joint stock compa- 
 to reserve one- nies and corporations shall reserve one-tenth of the annual earnings, 
 tenth annual earn- ge ^. a p ar t f or dividend and reserved fund, to be paid to the collector of 
 the Confederate tax, and the dividend then paid to the stockholder 
 shall not be estimated as a part of his income for the purposes of this 
 act. All persons shall give in an estimate of their income and profits 
 derived from any other source whatever, and in doing so shall first 
 state the gross amount of their receipts as individuals or members of 
 a firm or partnership, and, also, state particularly each item for which 
 a deduction is to be made and the amount to be deducted for it : Pro- 
 vided, That the incomes and profits upon which the above tax is to 
 products oi°iand De imposed shall not be deemed to include the products of land which 
 taxed in kind, are taxed in kind, as hereinafter described: Provided further. That 
 in case the annual earnings of said joint stock companies aod corpora- 
 tions set apart as aforesaid, shall give a profit of more than ten and 
 less than twenty per cent, upon their capital Btock paid in, one-eighth 
 of said sum so set ap;irt shall be paid as a tax to the collector afore- 
 said, and in case said sum so set apart shall give a profit of more than 
 twenty per cent, on their capital stock paid in, one-sixth thereof shall 
 be reserved and paid as aforesaid. The tax levied in this section shall 
 
THE TAX ACT. » 
 
 Tax to be col- 
 be paid on the first day of January next, aud on tho first day of Janu- !«*•£*■' da y of 
 ary of each, year thereafter. 
 
 FALSE ^RETURNS. REFEREES. 
 
 Sec. 8. That if the assessor shall be dissatisfied with the state- 
 meat or estimate of income and profits derived from any s<. irce what- 
 ever, other than products in kind, which the tax payer is required to 
 render, cr with any deduction claimed by said tax payer, he sLall se- 
 lect one disinterested citizen of the vicinage, as a referee, and the tax Referees tob» 
 payer shall select another, and the two thus selected shall cal! in a g^* e ,* ^StJSh 
 third, who shall investigate and determine the facts in reference to flea with return. 
 said estimate aud deductions, and fix the amount of income and pro- 
 fits on which the tax payer shall be assessed, and a certificate signed 
 by a majority of the referees, shall be conclusive as to the amount of Certificate of ref- 
 income and profits on which the tax payer shall be assessed : Provided, "g^Lt taxpayer* 
 That if any person shall fail or refuse to render the statement or esti- ff statement con- 
 mate aforesaid, or shall fail or refuse to select a referee as aforesaid, f 0ur fifths of true 
 the assessor shall select three referees, who shall fix the amouat of in- am't. tax payer to 
 ,/» i-ii iiii i c i.1. P a y * u P er cent, 
 
 come ana profits on which the tax pay er shall be assessed irom the on amount. 
 
 best evidence they can obtain, and a certificate signed by a majority 
 of said referees shall be conclusive ou the tax payer : And 'provided 
 further, That in any case submitted to referees, if they, or a majority 
 of them, shall find and certify that the statement or estimate of in- 
 come and profits rendered by tho tax payer does not contain more than 
 four-fifths of the true and real amount of his taxable income and pro- 
 fits, then the tax payer, in addition to the income tax on the true 
 amount of his income and profits ascertained and assessed by the ref- 
 erees, shall pay ten per ceutnm on the amount of said income tax, and 
 the assessor shall be entitled to one-fifth of said additional ten per 
 centum over and above all other fees aud allowances: And provided Assessor enti- 
 further, That the assessor may administer oaths to referees, the tax the 10 per "cent. ° f 
 payer, and any witness before the referees, in regard to said estimate, Assessor may ad 
 and any deduction claimed, or any fact in reference thereto, in such minister oaths. 
 form as the Secretary of the Treasury may prescribe. 
 
 PROFITS ON FLOUR, BACON, ETC., DURING THE YEAR 1862. 
 
 Sec. 9. On all profits made by any person, partnership, or corpo- 
 ration during the year eighteen hundred and sixty -two, by the pur- 
 chase within the Confederate States and sale, during the said year, of 
 any flour, corn, bacon, pork, oats, hay, rioe, salt, or iron, or the manu- 
 factures of iron, sugar, molasses made of cane, leather, woolen cloths, - .. 
 
 , , iiii ii p in fronts on flonr 
 
 shoes, boots, blankets aud cotton cloths, a tax of ten per centum shall bacoD, pork, & c .,' 
 be levied and collected, to be paid on the first day of July next : Pro- is^fo ^ t%£ 
 vided, That the tax imposed by this section shall not apply to pur- *° ?| P aid lst J«- 
 chases and sales made in the due course of the regular retail business, ' 
 and shall not continue beyond the present year. 
 
 TAX IN KIND. 
 
 Sec. 10. That each farmer and planter in the Confederate States, 5« bushels sweet 
 after reserving for his own use fifty bushels of sweet potatoes, and fifty ei^wsh potatoes," 
 bushels of Irish potatoes, one hundred bushels of the corn, or fifty erAushei 18 "h™' 
 bushels of the wheat produced in the present year, shall pay and de- reserved. 
 liver to the Confederate Government, of the products of the present 
 year, one-tenth of the wheat, corn, oats, rye, buckwheat or rice, sweet 
 
10 THB TAX ACT. 
 
 wheat '",OT ,f i! e ai) d I" 3 * 1 P°tatoeff, and of the cured hay aud fodder ; also one tenth of 
 m a, tax iu Ub4. the sugar, molasses made of cane or of sorghum, where more than 
 thirty gallons are made, cotton, wool and tobacco ; the cotton ginned 
 and packed in some secure manner, and tobacco stripped and packed 
 in boxes ; the cotton to be delivered by him on or before the first day 
 Reserve u bmb- °^ M arcu > aQ d tne tobacco on or before the first day of July, next after 
 tis peas or buanu, their production. Each farmer or planter, after reserving twenty 
 lliV. busU,ls * f bushels of peas or bean?, but not more than twenty bushels of both, 
 for his own use, shall deliver to the Confederate Government, for its 
 use, one-tenth of the peas, beans and ground peas produced and gath- 
 ored by him during the present year. As soon as each of the afore- 
 said crops are made ready for market, the tax assessor, in case of dis- 
 agreement between him and the tax payer, shall proceed to estimate 
 Referees u b« the same in the following manner : The assessor and tax payer shall 
 each select a disinterested freeholder from the vicinage, who miy call 
 thira person iu a m a third in uase of difference of opinion, to settle the matter in dis- 
 pute ; or if the tax payer neglects or refuses to select one such freehold- 
 er, the said assessor shall select two, who shall proceed to assess the 
 crops as herein provided. They shall ascertain the amount of the 
 crops either by actual measurement or by computing the contents of 
 the rooms or houses in which they sre held, when a correct computa- 
 tion is practicable by such a method, and the appraisers bhall then es- 
 Appraisers t» es- timate under oath, the quantity and quality of said crops, including 
 Mm ate, under what may have been sold or consumed by the producer prior to said 
 quality amTvaiua estimates, whether gathered or not; excepting from said estimates 
 •1 the produce. suc h portion of said crops as may be necessary to raise and fatten the 
 hogs of such farmer, planter or grazier, for pork ; Provided, That the 
 following persons shall be exempt from the payment of the tax in kind, 
 Exemptie.s, imposed by this section, via: 
 eaeh family not I. Each head of a family not worth more [than] five hundred 
 
 worth more thaa ,l„ll Qt . - 
 
 $500. dollars. 
 
 II. Each head of a family with minor children, not worth more than 
 $5oo, and for fi ve hundred dollars for himself, and one hundred dollars for each 
 
 $500 for each mi- minor living with him, and five hundred dollars in addition thereto, for 
 " or ,. iLV"?'- 1< 2.*' each minor son he has living, or may have lost, or had disabled in the 
 
 or disabled in the . , , t 
 
 army. military or naval service. 
 
 III. Each officer, soldier or seaman, in the army or navy, or who has 
 $ioo eaeh officer been discharged therefrom for wounds, and is not worth more than 
 
 Ac, in the army i i i n 
 
 Ae.,or discharged one thousand dollars. 
 
 f»r wounds. jy jj] ac h w idow of any officer, soldier or seaman, who has died in 
 
 the military or naval service, the widow not worth more than one 
 
 thousand dollars : Provided, That in all cases where the farmer or 
 
 planter does not produce more than fifty bushels of Irish potatoes, two 
 
 potatoes,2oo bush 1 - hundred bushels of corn, or twenty bushels of peas and beans, he shall 
 
 e!s » orn,2 d b , ush " n °t ^e su hject to the tax in kind on said articles, or either of them; 
 
 exempt. DS and the forage derived from the corn plant, slull also be exempt in all 
 
 cases where the corn is not taxed in kind ; neither shall any farmer or 
 
 planter, who does not produce more than ten pounds of wool, or more 
 
 lbs^cotten 1 ' for ^ een pounds of ginned cotton, for each member of the family, be 
 
 eaeh member of subject to said tax in kind. The tax assessor, after allowing the 
 
 ami y, exempt, exemptions authorized in this section, shall assess the value of the 
 
 portion of said crops to which the Government is entitled, and shall 
 
 give a written statement of this estimate to the collector, and a copy 
 
 of the same to the producer. The said producer shall be required 
 
THE TAX ACT. 11 
 
 to deliver tho wheat, corn, oats, rye, buckwheat, rice, peas, bcaus, 
 cured hay and fodder, sugar, molasses of oane.or sorghum, wool, thus 
 to be paid as a tithe in kind, after they have been estimated as afore- 
 said, in such form and ordinary marketable condition as may be usual 
 in the section in which they are to be delivered, within thirty days from 
 the date of notice given by the agent of collection, that he is ready to 
 receive such produce, (except cotton and tobacco shall be delivered in 
 the manner, and at the times hereinbefore provided,) at some depot 
 not more than twelve miles from the place of production, and if not 
 delivered by the times, and in the order stated, he shall be liable to pay 
 five times the estimated value of the portion aforesaid, to be collected 
 by the tax collector, as hereinafter prescribed : Provided, That Post 
 Quartermasters may direct such delivery to be made at any time 
 within five months after the date of said estimates, under the sanction 
 of the penalty aforesaid, and that producers shall be paid the expenses 
 of the transportation of their tithes from the place of production to the 
 place of delivery at the usual -rates of compensation paid by the Gov- 
 ernment in the State in which the delivery is made. Such delivery 
 when required to be made of grain in bushels, shall be made in bushels, sacks to be fnr- 
 according to the Government standard of weight per bushel : Provided, nished h J 41 \egov- 
 
 mi iiiii • t. ■ i l ernment and cost 
 
 lne government shall be bound to furnish to the producer sacks of barrels to be 
 
 for the delivery of such articles of grain as require to be put in sacks aUowed " 
 
 for transportation, and shall allow tp the producer of molasses the 
 
 cost of the barrels containing the same. The said estimate shall be E ? tin »ate eon- 
 
 . . ., pi • r ill elusive of amount 
 
 conclusive evidence of the amount in money, of tax due by the pro- of tax in money. 
 
 ducer to the government, and the collector is hereby authorized to 
 
 proceed to collect the same by issuing a warrant of distress from his ST ,e 0l ^arrant° of 
 
 office, under his signature, in the nature of a writ of fieri facias, distress in case of 
 
 and by virtue of the same to seize and sell any personal property on efau1 ** 
 
 the premises of the tax payer or elsewhere, belonging to him, or so 
 
 much thereof as may be necessary for the purpose of paying the tax, Notieefor sa! , 
 
 and the increase aforesaid and costs ; and said sale shall be made in of distained i»i«- 
 
 the manner and form and after the notiee required by the laws of per,,y ' 
 
 the several States for judicial sales of personal property, and the said 
 
 warrant of distress may be executed by the tax collector or any deputy 
 
 by him appointed for that purpose, and the deputy, executing 
 
 the warrant shall be entitled to the same fees as are allowed Fe * s all « w * d - 
 
 in the respective States to sheriffs executing writs of fieri facias, said 
 
 fees to be paid as costs bv the tax payer : Provided, That in all cases • , 
 
 • ,» r . * r J , , ,. . Assessor a tt 4 
 
 where the assessor at.d tax payer agree on the assessment of the crops, tax payer may 
 and the value of the portion thereof to which the government is enti- £=,™ t e o^ropsand 
 tied, no other assessment shall be neoessary ; but the estimate agreed value «f t k « 
 on shall be reduced to writing and signed by the assessor and tax 
 payer, and have the same force and effect as the assessment and esti- 
 mate of disinterested freeholders hereinbefore mentioned ; and two cop- 
 ies of such assessment and estimate thus agreed on and signed as afore- 
 said shall be made, and one delivered to the producer and the other to 
 the collector; And provided further, That the assessor is hereby minuter •ata». 
 authorized to administer oaths to the tax payers and to witnesses in 
 regard to any item of the estimate herein required to be made : And Tenant pay the 
 provided further, When agricultural produce in kind is paid for taxes, lessor t# be reieas- 
 if payment be made by a tenant who is bound to pay his rent in kind, J^ j^^SS 
 the tenth part of said rent in kind shall be paid in kind by the tenant ment. 
 
12 THE TAX ACT, 
 
 to the government as and for the tax of the lessor on said rent, and the 
 receipt of the government officer shall release the lessor from 
 all obligation to include such rent in kind in his statement of 
 income, and discharge the tenant from so much of his rent to the 
 lessor. 
 
 SLAUGHTERED HOGS, ETC. 
 
 niaughtereVhogs Sec. 11. That every farmer, planter, or grazier, or other person who 
 to be exhibited to slaughters hogs, shall exhibit to the assessor, on or about the first of 
 
 assessor on first •., °, . , B , ,, ,. « „ n . , , 
 
 March. March, eighteen hundred and sixty-lour, an account of all the hogs he 
 
 may have slaughtered since the passage of this act and before that 
 
 time ; after the delivery of this estimate to the post quartermaster 
 
 hereinafter mentioned by the assessor, the said farmer, planter or gra- 
 
 one-tenth same fcier shall deliver an equivalent for one-tenth of the same in cured ba- 
 
 an equivalent, at con, at the rate of sixty pounds of bacon to the one hundred weight 
 
 rate of 6o pounds f por k T bat on the g rat f November, eighteen hundred and sixty 
 
 bacon to 100 lbs. r % » & m T J 
 
 pork. three, an estimate shall be made, as hereinbefore provided, ol the val- 
 
 of 8t cauie', eS muie^ ue °f a 'l neat cattle, horses, mules, not used in cultivation, and asses 
 
 &c, to be made, owned by each person in the Confederate States, and upon such value 
 
 vaiue P , e to be paid the said owners shall be taxed one per cent., to be paid on or before 
 
 1st Jan. the first df>y of January next ensuing. If the grazier, or planter or 
 
 farmer shall have sold beeves since the passage of this act, and prior 
 
 to the first day of November, the gross proceeds of such sales shall 
 
 Gross sales of be estimated and taxed as income, after deducting therefrom the money 
 
 1st Nov. taxed as actually paid for the purchase of such beeves, if they have been actu- 
 
 M^chase^minty 1 ! a ^ purchased, and the value of the corn or peas consumed by them. 
 
 value of corn con- The estimate of these items shall be made in case of disagreement be- 
 
 SU in e case of disa- tween the assessor and tax payer as herein provided in other cases of 
 
 greement, referees income tax : Provided, That no farmer, planter or grazier, or other 
 
 person, who shall not slaughter more than two hundred and fifty 
 
 pounds of net pork during any year, shall be subject to the bacon tithe 
 
 imposed by this section ; and every officer, soldier, or seaman, in the 
 
 military or naval service, or who may have been discharged therefrom 
 
 on account of wounds, or physical disability, and any widow of such 
 
 officer, soldier or seaman, or any head of a family, who does not own 
 
 more than two cows and calves, shall be exempt from the tax imposed 
 
 by this section on neat cattle. 
 
 POST QUARTERMASTERS. 
 
 masters'! ° One for Sec. 12. That the Secretary of War shall divide the service of the 
 
 dM toe n otfaer B for q uarterm aster's department into two branches, one, herein denomina- 
 
 distribution of ted post quartermasters, for the collection of the articles paid for 
 
 tliem - taxes in kind, and the other for distribution to the proper points for 
 
 supplying the army, and for delivering cotton and tobacco to the 
 
 agents of the Secretary of the Treasury. The tax assessor shall trans- 
 
 HTSSm^ fer the estimate o f articles due from each person, by way of a tax iu 
 
 post quartermas- kiud, to the duly authorized post quartermaster, taking from the said 
 
 t c e e r i P [ akinB hisre ' quartermaster a receipt which shall bo filed as a voucher with the chief 
 
 collector in settling his account, and a copy of this receipt shall be 
 
 Copy of receipt furnished by the chief collector to the auditor settling the post quar- 
 
 luditm rn bV e 'chief termaster's account as a charge against him. The post quartermaster 
 
 collector. receiving the estimate, shall collect from the lax payer the artiolea 
 
THE TAX ACT. 13 
 
 which it specifics, and which he is bound to pay and deliver as a tax to Post qu artermas- 
 the Confederate government. The post quartermaster shall be liable ^^b^r^on'- 
 for the safe custody of the articles placed in his care, and shall ac- sibie for their safe 
 count for the same by showing that, after proper deductions from un- cussod y- 
 avoidable loss, the residue has been delivered to the distributing 
 agents as evidenced by their receipts. The said post quartermaster 
 shall, also, state the accounts of the quartermaster's receiving from him 
 the articles delivered in payment of taxes in kind at his depot, and 
 make a monthly report of the same to such officer as the Secretary of terto state thTac- 
 War may designate : Provided, That in caae the post quartermaster counts of the quar- 
 shall be unable to collect the tax in kind specified in the estimate de- ving the articles 
 livered to him as aforesaid, he shall deliver to the district tax collector de j 1 f V p** t d quarter- 
 said estimate as a basis for the distress warrant authorized to be issued, masters fail to coi- 
 and take a receipt therefor, and forward the same to the chief tax col- mated" to "e^e- 
 lector as a credit in the statement of the accounts of said post quar- liv ® re * t0 ^ Mct 
 termaster : Provided, That any partial payment of said tax in kind 
 shall be endorsed on said estimate before delivering the same to the 
 district tax collector as aforesaid, and the receipt given to him therefor 
 by the district tax collector, shall specify said partial payment. When Partial p a yment 
 the articles thus collected through the payment of taxes in kind have of tax in kind to 
 been received at the depot as aforesaid, they shall be distributed to timat d .°™ ed ° n "*" 
 the agents of the Secretary of the Treasury, if they consist of cotton, 
 wool or tobacco, or if they be suitable for forage or subsistence, to 
 such places and in such manner as the Secretary of War may pre- cotton, wool, k 
 scribe. The wool collected under this act shall be retained by the [°^ cco a>st rlbu - 
 Quartermaster's Department as supplies. Should the Secretary of secretary ge of the 
 War find that some of the agricultural produce thus paid in and suita- Tl '|* r "^ 4c un _ 
 ble for forage and subsistence has been, or will be deposited in places - der control of'sec- 
 where it cannot be used either directly or indirectly for these pur- re i ar [ n p w a a c' ei 
 poses, he shall cause the same to be sold, in such manner as he may where it cannot be 
 prescribe, and the proceeds of such sale shall be paid into the Trea- Ba me to be Bold 
 sury of the Confederate States. Should, however, the Secretary of f n nd P t°^ a ed r 9 y P aid 
 War notify the Secretary of the Treasury that it would be impractica- 
 ble for him to collect or use the articles taxed in kind, or any of them, 
 to be received in certain districts or localities, then the Secretary of 
 the Treasury shall proceed to collect in said district or locality the in 'certain dis- 
 money value of said articles specified in said estimate and not required oVa'rtiou^may be 
 in kind, and said money value shall be due on the first day of January collected. 
 in each and every year, and be collected as soon thereafter as practica- be due tst January 
 ble, and where in districts heretofore or which may hereafter be ascer- every year- 
 tained to be so impracticable, quartermasters or commissaries serving 
 with troops in the field, shall have collected or may hereafter collect 
 from producers any portion of their tax in kind, the receipts of such 
 officers shall be held good to the producers against the collection of 
 the money value of their tax, to the extent and value of such portions 
 as may have been or may be hereafter collected. And when assess- 
 ments in practicable localities have been made and transferred to post 
 quartermasters, and transportation is difficult to be obtained, the sup- 
 ply of grain sacks insufficient, or the amount of produce receivable 
 is too small to justify the expenses of collection, post quartermasters, 
 with approval of their superior officers, shall be authorized to transfer 
 the estimates to District Collectors, to be collected in their money 
 value only. 
 
i4 THE TAX ACT. 
 
 Sec. 13. That the assessors, whose duty it is under said act to esti- 
 mate the taxes in kind, shall be appointed by the Secretary of War, 
 and their duties shall be the same, and the duties shall be executed in 
 the same manner as is prescribed by sections ten, eleven and twelve 
 of this act, in reference to the estimates and assessment of taxes in 
 kind on agricultural products and slaughtered hogs ; and there may be 
 one assessor appointed for each practicable tax district, and he shall 
 take the oath as assessor of taxes in kind prescribed by section five 
 of the act for the assessment and collection of taxes, approved May 
 first, eighteen hundred and sixty-three, which oath shall be delivered to 
 such officer as the Secretary of War may designate. And the assess- 
 ors of taxes in kind shall be separate and distinct from the assessors of 
 money tax, and shall be subject to the exclusive direction and control 
 of the War Department, and shall receive the same compensation for 
 siich time as they may be employed, as is allowed to other agents of 
 the Quartermaster's Department. 
 
 ESTIMATES OF INCOMES AND STATEMENTS OF SPECIFIC TAX, ETC. 
 
 eomes™&c. s , deilv- Sec. 14. That the estimates of incomes and profits, other than 
 ered by assessor to those payable in kind, and the statements or bills for the amount of the 
 
 collector, and give ,_t J > , ^ 
 
 reeeipt. specific tax on occupations, employments, business and professions, 
 
 and of taxes on gross sales, shall be delivered by the assessor to the 
 collector of the district, who shall give him a receipt for the same, and 
 Receipt to be t, De gg,id assessor shall file his receipt with the chief tax collector of the 
 collector by the State, and the collector of the district, holding said estimates, statements 
 a Mone°y'tobepaid or bills, shall proceed to collect the same from the tax payer. The money 
 to chief collector thus collected shall be paid to the chief tax collector of the State, and 
 eBMrnkfeB^ic. y the estimates, statements or bills aforesaid, shall be arranged by the 
 assessor, and general lists shall be made from them in the same man- 
 ner and for the same purposes designated by section thirteen of the 
 assessment act. 
 
 TRUSTEES, GUARDIANS, EXECUTORS, ETC. 
 
 Sec. 15. That every person who, as trustee, guardian, tutor, cura- 
 
 . ' tor or committee, executor or administrator, or as agent, attorney in 
 
 answerable for aii fact, or factor, of any person or persons, whether residing in tho Con- 
 
 careWui requlrde federate States or not, and every receiver in chancery, clerk, register or 
 
 to pay the taxes, other officer of any court, shall be answerable for the doing of all such 
 
 acts, matters and things as shall be required to be done in order to the 
 
 assessment of the money, 'property, products and income under their 
 
 control, and the payment of taxes thereon, and shall be indem nified 
 
 against all and every person for all payments on account of the taxes 
 
 herein specified, and shall be responsible for all taxes due from the es- 
 
 imiemniGed for tates, income money, or property in their possession or ander their 
 
 payment of such control. 
 'taxes. 
 
 INCOMES EXEMPT. 
 
 Sec. 16. The income and moneys of hospitals, asylums, churches, 
 pitais, asylum al schools and colleges shall be exempt from taxation under the provi- 
 
 chuuhes, school* Q; nn „ n f 1 V>in of.f 
 and colleges *x- S10nS 0I lD > lSl aCl ' 
 
 empti 
 
THE TAX ACT. 15 
 
 RULES AND RK6U LVTIONS. 
 
 Sec. 17. That the Secretary of the Treasury be, and he is hereby secretary of 
 authorized to make all rules and regulations necessary to the operation T '»««»rral»»i*« 
 of this act, and not inconsistent herewith. 
 
 LIFE OF THE ACT. 
 
 Sec. 18. This act shall be in force for two years after the expira- 
 tion of the present year, and the taxes herein imposed for the present Act in force twa 
 year, shall be levied and collected each year thereafter in the manner tion #f 186*. 
 and form herein prescribed, and for the said time of two years, unless 
 this act shall be sooner repealed. 
 
 Approved February 17, 1864. 
 
THE TAX BILL. 
 
 JHV ACT, to lay additional taxes for the common defence and 
 
 support of the Government. 
 
 Sec. 1. The. Congress of the Confederate States of America do enact, 
 That in addition to the taxes levied by the " Act to lay taxes for the 
 common defence and t? carry on the Government of the Confederate 
 States," approved twenty fourth of April, eighteen hundred and sixty- 
 three, there Bhall be levied, from the passago of this act, on the 
 subjects of taxation hereafter mentioned, and collected from every 
 person, co-partnership, association or corporation, liable therefor, 
 taxes as follows, to-wit : 
 
 I. Upon the value of property, real, personal and mixed, of every 
 kind and description,|not hereinafter exempted or taxed at a different 
 rate, five per cent : Provided, That from this tax on the value of 
 property, employed in agriculture, shall be deducted the value of the 
 tax in kind derived therefrom, as assessed under the law imposing it, 
 and delivered to the Government: Provided, That no credit shall be 
 allowed beyond five per cent. 
 
 II. On the value of gold and silver wares and plate, jewels, jewelry 
 and watches, ten per cent. 
 
 III. The value of property taxed under this section, shall be assessed 
 on the basis of the market value of the same, or similar property in 
 the neighborhood where assessed in the year eighteen hundred a*d 
 sixty, except in cases where land, slaves, cotton or tobacco have been 
 purchased since the first day of January, eighteen hundred and 
 sixty-two, in which case the said land, slaves, cotton and tobacco 60 
 purchased, shall be assessed at the price actually paid for the same by 
 the owner. 
 
 Sec. 2. On the value of all shares or interests held in any bank, 
 banking company or association, canal, navigation, importing and ex- 
 porting, insurance, manufacturing, telegraph, express, railroad, and dry 
 dock companies, and all other joint stock co.upanies of every kind, 
 whether incorporated or not, five per cent. 
 
 The value of property taxed under this section shall be assessed 
 upon the basis ot the market value of said property in the neighbor- 
 hood where assessed, in such currency as may be in general use there, 
 in the purchase and sale of such property, at the time of assessment. 
 
 Sec. 3. I. Upon the amount of all gold and silver coin, gold dust, 
 gold or silver < bullion, whether held by the banks or other corporations 
 or individuals, five per cent ; and upon all monies held abroad, or upon 
 the amount of all bills of exchange, drawn therefor on foreign countries, 
 a tax of five per cent ; such tax upon money abroad to be assessed and 
 collected according to the value thereof at the place where the tax is 
 paid. 
 
17 
 
 THE TAX BILL. H 
 
 II. Upon the amount of all solvent credits, and of all bank bills, 
 and all other papers issued as currency, exclusive of non-interest 
 bearing Confederate treasury notes, and not employed in a registered 
 business, the income derived from which is taxed, five per cent. 
 
 Sbc. 4. Upon profits made in trade and business, as follows : 
 
 I. On all profits made by buying and selling spirituous liquors, flour, 
 wheat, corn, rice, sugar, molasses or syrup, salt, bacon, pork, hogs, 
 beef or beef cattle, sheep, oats, hay, fodder, raw hides, leather, horses, 
 mules, boots, shoes, cotton yarns, wool, woolen, cotton or mixed cloths, 
 hats, wagons, harness, coal, iron, steel or nails, at any time between the 
 first of January, eighteen hundred and sixty-three, and the first of 
 January eighteen hundred and sixty-five, ten per cent., in addition to 
 the tax on such profits as income under the " act to lay taxes for the 
 common defence, and carry on the Government of the Confederate 
 States," approved April twenty-fourth, eighteen hundred and sixty- 
 three. 
 
 II. On all profits made by buying and selling money, gold, silver, 
 foreign exchange, stocks, notes, debts, credits, or obligations of any 
 kind* and any merchandize, property or effects of any kind, not 
 enumerated in the preceding paragraph, between the times _ named 
 therein, ten per cent., in addition to the tax on such profits as income, 
 under the act aforesaid. 
 
 III. On the amount of profits exceeding twenty-five per cent., made 
 during either of the years eighteen hundred and sixty-three and eigh- 
 teen hundred and sixty-four, by any bank or banking company, insur- 
 ance, canal, navigation, importing and exporting, telegraph, express, 
 railroad, manufacturing, dry dock, or other joint stock company of any 
 description, whether incorporate or not, twenty-five per cent, on such 
 excess. 
 
 Sec. 5. The following exemptions from taxation under this act shall 
 be allowed, to wit : 
 
 I. Property of each head of a family to the value of five hundred 
 dollars ; and for each minor child of the family to the further value of 
 one hundred dollars ; and for each son actually engaged in the army or 
 navy, or who has died or been killed in the military or naval service, 
 and who was a member of the family when he entered the service, to 
 the further value of five hundred dollars. 
 
 II. Property of the widow of any officer, soldier, sailor or marine, who 
 may have died or been killed in the military or naval service, or where 
 there is no widow, then of the family, being minor children, to the 
 value of one thousand dollars. 
 
 III. Property of every officer, soldier, sailor or marine, actually 
 engaged in the military or naval, service, or of such as have been dis- 
 abled in such service, to the rvalue of one thousand dollars, Provided, 
 That the above exemptions shall not apply to any person, whose pro- 
 perty, exclusive of household furniture, shall be assessed at a value 
 exceeding one thousand dollars. 
 
 IV. That where property has been injured or destroyed by the 
 enemy, or the owner thereof has been temporarily deprived of the use 
 or occupancy thereof, or of the means of cultivating the same, by 
 reason of the presence or the proximity of the enemy, the assessment on 
 such property may be reduced, in proportion to the damage sustained 
 
18 THE TAX BILL. 
 
 by the owner, or the tax assessed thereon may he reduced in the Barne 
 ratio by the district collector, on satisfactory evidence submitted to 
 him by tho owner or as^e^sor. 
 
 Sec. 6. That the taxos on property laid for the year eighteen hun- 
 dred and sixty-four, sha'l be assessed as on the day of the passage of 
 this act, and be due and collected on the first day of Jane next, or a3 
 Boon after as practicable, allowing an extension of ninety days West 
 of the Mississippi river. The additional taxes on incomes or profits 
 for the year eighteen hundred and sixty-three, levied by this act, shall 
 be assessed and collected forthwith ; and the taxes on incomes or profits 
 for the year eighteen hundred and sixty-four, shall be assessed and 
 collected according to the provisions of the tax and assessment acts of 
 eighteen hundred and sixty-three. 
 
 Sbc. 1. So much of the tax act of the twenty-fourth day of April, 
 eighteen hundred and sixty-three, as levies a tax on incomes derived 
 from property or effects on the amount or value of which a tax is levied 
 bv this act, and also the first section of paid act, are suspended for the 
 year eighteen hundred and sixty four, and no estimated rent, hire or 
 interest on properly or credits herein taxed ad valorem, shall be 
 assessed or taxed as incomes under the tax act of eighteen hundred 
 aud sixty-three. 
 
 Sbc. 8. That the tax imposed by this act on bonds of the Confed- 
 erate States heretofore issued, shall in no case exceed the interest on 
 the same, and such bonds, when held by or for minors or lunatics, 
 Bhall be exempt from the tax ia all cases where the interest on the 
 same shall not exceed one thousand dollars. 
 
 Approved February 17, 1864. 
 
 « 
 
THE TAX BILL. 19 
 
 AN ACT, to amend so much of section eleven of the tax law, 
 as requires one tenth of the sweet potatoes produced this year . 
 to be paid to the Government. 
 
 The Congress of the Confederate States of Arnerita do enact, That 
 so much of section tlaven of "Au act to Jay taxes for the common 
 defence, and carry on the Government of the Confederate States," 
 approved April twenty fourth, eighteen hundred and sixty three, as 
 requires farmers and planters to pay one tenth of the sweet potatoes 
 produced in the present year to the Confederate Government, be so 
 amended as to authorize the producers of sweet potatoes in the year 
 eighteen hundred and sixty-three, to make commutation, by payment of 
 the money value of the tithe thereof, instead of payment in kind, at 
 rates to be fixed by the commissioners under the impressment act. 
 
 Approved December 23th, 1863. 
 
 AN ACT for the relief of tax payers in certain cases. 
 
 The Congress of the Confederate States of America do enact, That 
 when cotton or other property subject to taxation in money, shall have 
 been burned or otherwise destroyed, by authority of the Government, 
 before 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 facts and make report thereof to the State collector, who 
 may, if satisfied of such destruction by Government authority, remit 
 the said tax. If the tax in any such case, shall have been paid in 
 advance, it shall be refunded by the State collector. The tax payer 
 shall in every such case, have Ihe right of appeal to the Secretary of 
 the Treasury. 
 
 Section 2. That in all cases where the crop, out of whioh the tax 
 in kind is to be 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 payer : Provided, That 
 the facts in each case shall be reported to the tax collector, and the 
 remission shall not be valid, until approved by him, And provided 
 further, That in case the loss be sustained prior to assessment, the 
 assessor, on satisfactory proof thereof may make deduction therefor in 
 proportion to the loss. 
 
 Approved February 13th, 1864. 
 
 A JV ACT to be entitled an act in relation to the qualifications 
 of State Collectors. 
 
 The Congress of the Confederate States of America do enact, That 
 the provisions of section thirty-nine, of an act entitled " An act for 
 the assessment and collection of taxes," approved May 1, 1863, shall 
 not be construed to apply to the office of State collector. 
 
 Approved February 17th, 1864. 
 
20 THE TAX BILL. 
 
 Joint Resolution explanatory of the act entitled " An act to lay 
 taxes for the common defence, and carry on the Government," 
 approved the twenty-fourth day of April, eighteen hundred and 
 sixty-three. 
 
 Resolved l»j the Congress of the Confederate States of America, That 
 the daily wages of detailed soldiers, and other employees of the Gov- 
 ernment, are not liable to taxation as income, although they may 
 amount in the aggregate to the sum of one thousand dollars per 
 annum. 
 
 Approved February 17th 1864. 
 
 AN ACT authorizing the tax in kind on bacon to be commuted 
 by collection of salt pork as an equivalent. 
 
 The Conyress of the Confederate States of America do enact, That 
 Assistant Quartermaster's, and other agents, engaged in the collection 
 of tax in kind, may be authorized, under orders and regulations made 
 by the Secretary of War, to demand and receive in commutation for 
 the tax in kind on bacon, an equivalent therefor, in salt pork. 
 
 Approved December 28th, 1863. 
 
 ANA GT to regulate, the collection of the tax in kind, upon 
 tobacco, and to amend an art entitled " An act to lay 
 
 fa.res for the common defence, and carry on the Gov- 
 ernment of the Gonjrdrrate States" approved April 
 twenty-fourth, eicffiteen hundred and sixty three. 
 
 The Conyress af the Confederate States of America do enact, That 
 the tax in kind of one-tenth, imposed by said act, upon all tobacco 
 grown in the Confederate States, instead of being collected by the 
 Post Quartermaster, shall be collected by the agents appointed by the 
 Secretary of the Treasury to collect and preserve tobacco, and the tax 
 assessor shall transfer their estimates of the tobacco due from each 
 planter or farmer,- specifying both quantity and quality, to tbe said 
 agents, or their duly authorized sub-agents, taking their receipts there- 
 for, and shall also transmit a copy of these estimates to the Chief of 
 the Produce Loan Office, and when said tobacco has been collected, 
 the said agent shall be liable for its safe custody. 
 
 Sec. 2. That each farmer and planter, not earlier than the first day 
 of June, nor later than the fifteenth day of July, shall deliver his tithe 
 of tobacco in prizing order, put up in convenient parcels for transpor- 
 tation, at the nearest prizing depot, of which there shall be not less 
 than one established in each county, by the agents for the collection 
 and preservation of tobacco, where the said tobacco shall be prized, 
 and securely packed in hogsheads, or other packages, suitable for 
 market, by said agents. 
 
 Sec. 3. That the tax assessor shall 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 of 
 said qualities, which shall be stated separately in his estimates, and 
 shall be delivered separately by the farmer or planter, at tbe prizing 
 depots. 
 
 Sec. 4. All acts and parts of acts, inconsistent with the foregoing, 
 Are hereby repealed. 
 
 Approved January 30th, 1864. 
 
THE ASSESSMENT ACT. 
 
 AN ACT for the Assessment and Collection of Taxes, 
 
 OFFICE OF COMMISSIONER OF TAXES CREATED. 
 
 Section 1. The Congress of the Confederate States of America 
 do enact, That for the purpose of saperin tending the collection of in- 
 ternal duties, or taxes imposed, or which may be hereafter imposed by 
 law, and of assessing the same, an office is hereby created in the office * com 
 Treasury Department to be called the office of the commissioner of missioner of taxes 
 taxes ; and the President of the Confederate States is hereby au- C1-eated - 
 thorized to nominate, and with the advice and consent of the Senate, commissioner 
 to appoint a commissioner of taxes, with an annual salary of three how appointed. 
 thousand dollars, who shall be charged, under the direction of the Duties! 
 Secretary of the Treasury, with preparing all the instructions, regula- 
 tions, directions, forms and blanks, and distributing the same, or any 
 part thereof, and with all other matters pertaining to the assessment 
 and collection of the duties and taxes which may be necessary to carry 
 the laws, passed for the purpose, into effect, and with the general su- 
 perintendence of his office, as aforesaid, and the Secretary of the 
 Treasury may assign to the office of commissioner of taxes such 
 number of clerks as he may deem necessary, or the exigencies of the Clmca force - 
 public service may require. 
 
 Sec. 2. That for the purpose of assessing, levying and collecting 
 all taxes and internal duties, each State shall constitute a tax division, Ea ? h state to 
 over which shall be appointed by the President, with the advice and division. 6 
 consent of the Senate, one State collector, who shall be a resident and . Sute Rectors, 
 
 /••lit. in -ii .. tr now appointed. 
 
 freeholder in such State, with a salary of one-tenth of one per cent, on salary. 
 
 the amount collected in each State : Provided, That in no case shall 
 
 the salary be less than two thousand nor more than three thousand %utations of 
 
 dollars, and said State collector shall, under the regulations prescribed sa 
 
 by the commissioner of taxes, under the direction of the Secretary of 
 
 the Treasury, be charged with the duties imposed upon himself, and 
 
 with the superintendence and direction of all the duties of the various collector. ° f State 
 
 officers in his division or State, created by this act. The said State 
 
 collector shall give bond, with sureties, to discharge the duties of his 
 
 office in such amount as may be prescribed by the Secretary of the **** *| g 0l i*J*| r " 
 
 Treasury, and shall take oath faithfully to discharge the duties of his 
 
 office and to support and defend the Constitution of the Confederate 0athof omce- 
 
 States. 
 
 TAX DISTRICTS AND DISTRICT COLLECTORS. 
 
 Sec. 3. Each State collector shall divide his State into convenient Sub-division of 
 collection districts, following as nearly as may be practicable the coun- tionflktriets^how 
 ties or tax districts into which the State may have been sub-divided by regulated; 
 
22 THE ASSESSMENT ACT. 
 
 its own State government. But the Secretary of the Treasury may 
 
 authorize two or more sparsely populated counties to be included in 
 
 one collection district, when so recommended by the State collector, 
 
 and may sub-divide large towns or cities into two or more collection 
 
 districts, when so recommended by said State collector. For each 
 
 of these districts a tax collector, to be called the district 
 
 District collector collector, shall be appointed by the State collector, subject to the 
 
 how appointed. a pp rova i f tQe Secretary of the Treasury, and each of these district 
 
 collectors shall be charged with the duty of causing to be assessed aud 
 
 m levied, and of collecting all taxes imposed or required to be paid by 
 
 trict U coiiectors. any act of Congress, upon any persons or property within the said 
 
 district. The said district collector shall be a resident freeholder of the 
 
 tax district in which he shall be appointed, and shall be subject to 
 
 shall be a , resi- suca regulations a3 shall be prescribed by the commissioner of taxes, 
 
 under the direction of the Secretary of the Treasury. 
 
 Sec. 4. That before any such collector shall enter upon the duties 
 oi his office, he shall execute a bond for such amount as shall 
 ..' be prescribed by the commissioner of taxes, under the direction of the 
 ior^naVi C givubciHi Secretary of the Treasury, with not less than two sureties, to be ap- 
 proved as sufficient by the commissioner of taxes, conditioned that 
 said collector shall faithfully perform the duties of his office ; which 
 bond shall be filed in the office of the Comptroller of the Treasury. 
 Bono, form an'i And each collector shall, from time to time renew, strengthen and in- 
 craase his official bond, as the Secretary of the Treasury may direct. 
 And each collector, before entering upon the duties of his office, shall 
 -lull ^ke oa ^ faithfully to discharge tbo duties of his office, and that he 
 renew bond. will support and defend the Constitution of the Confederate States. 
 
 Sec. 5. That each district collector shall be authorized to appoint, 
 by an instrument of writing under his hand, as many deputies as he 
 Collector's oath ma y think proper, to be by him compensated for their services, and al- 
 so to revoke any such appointment, giving such notice thereof as the 
 commissioner of taxes shall prescrioe; and may require bonds, or 
 District coiiec- other securities, and accept the same from such deputy ; and each 
 tors may appoint suca deputy shall have the like authority in every respect, to collect 
 'compensation of the duties and taxes levied and assessed within the portion of the dis- 
 deputies ^ r j ct a3S jorried to him, which is by this act vested in the district col- 
 
 District «ollec- a > _ J . . 
 
 tors may revoke lector himself; but each district collector shall, in every respect, be re- 
 put iTs° tr and t0 m d ay sponsible for all monies collected, and for every act done as deputy 
 require bonds and collector by any of his deputies whilst acting as such, and for every 
 "i^putles, autho omission of duty. The collector in each State shall appoint in eacn 
 rity.of. district, subject to the approval of the Secretary of the Treasury, an 
 
 assessor or assessors, who shall be residents therein, and each assessor 
 tor responsible for so appointed and accepting the appointment, shall, before he enters on 
 deputies. ^e duties of his appointment, take and subscribe, before some com- 
 
 , petent magistrate, or some district collector to be appointed by 
 
 Assessors, how r, & » . . , rr j 
 
 appointed. virtue ot this act, (who is hereby empowered to administer the same) 
 
 the following oath or affirmation, to-wit : "I, A. B., do swear, or af- 
 
 Assessor shall f irjn / ag jJjq case ma y De ,) that I will svpport the Constitution, of the 
 
 take oath or office. </ i ' \ J '/ m 77 /• 7 
 
 Confederate states of America, and that 1 will, to the best of my know- 
 
 Assessor's oath, ledge, skill and judgment, diligently and faithfully execute the ojjice 
 
 and duties of assessor for (naming the district) without favor or parti- 
 
 Certnicate o f ality, and that I will do equal right and justice in every case in which J 
 
 to ftt c h ou»°ctor 8 ' Ven S ^ a ^ act as assessor" And a certificate of such oath or affirmation shall 
 
THE ASSESSMENT ACT. 23 
 
 be delivered to the collector of the district for which such assessor Penalty for fail- 
 
 6hall be appointed. And every assessor acting in the said office with- ure t°mak« oath. 
 
 out having taken the said oath or affirmation, shall forfeit and pay one 
 
 hundred dollars, one moiety thereof to the use of the Confederate 
 
 States, and the other moiety thereof to him who shall first sue for the 
 
 same, with costs of suit : Provided, That nothing herein contained 
 
 shall prevent any district collector from collecting himself the whole to ^ n S ot i p t ,.evente C d 
 
 or anv part of the duties and taxes so assessed and payable in his dis- from collecting an 
 
 , . , J r duties, &o. 
 
 tnct. 
 
 RETURNS TO ASSESSORS. DUTY OF TAXPAYERS THEREIN. 
 
 Sac. 6. That it shall be the duty of any person or persons, part- 
 nerships, firms, associations, or corporations, made liable to any tax, Tax-payers to 
 imposed by any act imposing taxes, at the time prescribed by law, or if ^* k \x? *!P ns u "" 
 no time be fixed by law, then at such times a^ may be prescribed by sor. 
 the commissioner of taxes, under the direction of the Secretary of 
 the Treasury, to make, under oath or affirmation, as the case may be, a 
 list or return to the assessor or the district where located, of the 
 amount of annual income or profits, the articles or objects charged 
 with a special tax, the quantity of goods, wares and merchandize made 
 or sold, and charged with a specific or ad valorem tax, the market value acf«r o£. M ' " 
 of the property, real and personal, charged with an ad valorem tax, the 
 several rates and aggregate amounts, and all other matters and thinge 
 which are or shall be required by law, and according to the forms and 
 regulations to be prescribed by the commissioner of taxes, under the 
 direction of the Secretary of the Treasury, for wh ich such person or 
 persons, partnerships, firms, associations, or corporations are or 
 shall be liable to be assessed according to law. 
 
 Sec. 7. That the instructions, regulations and directions, as here 
 inbefore mentioned, shall be binding on each assessor and on each col- to be 'binding' on 
 lector and his c deputy or deputies, in the performance of the duties Hl1 l)fflcers - 
 enjoined by or under this act ; pursuant to which instructions the 
 district collector shall direct and cause the several assessors to proceed 
 through every part of their respective districts, and inquire after and how* to'Vs made. 
 concerning all persons being within the collection districts where they 
 repectively reside, owning, possessing, or having the care and manage- 
 ment of any property, goods, wares and merchandise, articles or ob- 
 jects liable to pay any tax, (by reference^ well to any list of assess- 
 ment or collection taken under the laws of the respective States, as to 
 any other records or documents, and by all other lawful ways and means, 
 especially to the written list, schedule or return required to be made 
 to the assessor by all persons, owning, possessing, or having the care 
 or management of any property as aforesaid, liable to taxation,) and 
 to value and enumerate the said objects of taxation respectively, in 
 the manner prescribed by law, and in conformity with the regulations 
 and instructions before mentioned. 
 
 DUTY OF ASSESSOR WHERE PERSON FAILS TO EXHIBIT LIST. 
 
 Sec. 8. That if any person owning, possessing, or having the care 
 or management of property, goods, wares and merchandise, articles 
 or objects liable to pay any tax, shall fail to make and exhibit a writ- 
 ten list when required, as aforesaid, and shall consent to disclose the 
 
24 
 
 THE ASSESSMENT ACT. 
 
 particulars of any and all the property, goods, wares and merchandise, 
 
 articles and objects liable to pay any tax, or any business or4)ccupa- 
 
 tion liable to pay any tax, as aforesaid, then, and in that case, it shall 
 
 i.y I Bssc!r s or C in m case be the dut y of the officer to make such list, which, being distinctly 
 
 of faiiuio or tax read, consented to, and signed by the person so owning, possessing, 
 
 payer o ma e or having fa e care an j management, as aforesaid, shall be received as 
 
 the list of such person. 
 
 FALSE OR FRAUDULENT LIST. 
 
 Fraudulent o r Sec. 9. That if any person shall deliver or disclose to any assessor 
 for making.™ 8 y appointed in pursuance of this act, and requiring a list or lists, as 
 aforesaid, any false or fraudulent list or statement, with intent to defeat 
 or evade the valuation or enumeration hereby intended to be 
 made, such person so offending, and being thereof convicted, on in- 
 flow prosecuted, dictment found therefor in auy district court of the Confederate States, 
 held in the district in which such offence may be committed, shall be 
 fined in a sum not exceeding five hundred dollars, at the discretion of 
 made in case °of tne court, and shall pay all costs and damages of prosecution ; and the 
 fraudulent return, valuation and enumeration required by this act, shall, in all such 
 cases, and in all cases of undervaluation or under-statement in such 
 lists or statements, be made as aforesaid, upon lists according to the 
 form prescribed, to be made out by the assessors respectively ; which 
 lists, the said assessors are hereby authorized and required to make, 
 according to the best information they can obtain, and for the purpose 
 premises, &c. * * of making which, they are hereby authorized to enter into and upon 
 all and singular the premises respectively. 
 
 Assessor author- 
 ized to enter upon 
 
 DUTY OF ASSESSOR, IN CASE OF REFUSAL TO MAKE RETURN, AND 
 
 PENALTY. 
 
 Assessor to en- _ , -in/ . ,. 
 
 ter premises and Sec. 10. lhat if any person shall reiuse or neglect to give such list 
 
 make list. or j-^g w ^] im ^ e tj me required as aforesaid, it shall be the duty of the 
 
 assessor for the collection district within which such person shall re- 
 side, and he is hereby authorized and required to enter into and upon 
 the premises, if it be necessary, of such person so refusing or neglect- 
 ing, and to make, according to the best information which he can 
 obtain, or on his own view and information, such lists of property, 
 goods, wares, and merchandise, and of all articles and objects liable to 
 taxation, owned or possessed, or under the care or management of such 
 person, as are required by law, including the amount, if any, due upon 
 Penalty for fail- a registered business ; and in case of refusal or neglect, to make such 
 
 ure to make list, lists, except in cases of sickness, or other unavoidable cause, the asses- 
 sor shall thereupon, except where otherwise provided for, add twenty- 
 five per centum to the amount of the items thereof; and the lists so 
 made and subscribed by such assessor, shall be taken and reported as 
 
 ce L ted Sballbeau g ood and sufficient lists of the persons and property for which such 
 person or property is to be taxed for the purposes of this act. 
 
 IN REFERENCE TO PROPERTY WHEN THE OWNER RESIDES OUT OF 
 
 DISTRICT. 
 
 Sec. 11. That whenever there shall be in any collection district, any 
 property, goods, wares and merchandise, articles or objects, not owned 
 
THE ASSESSMENT ACT. 25 
 
 or possessed by, or under the care or management of, any person or r ^2 t rt ^ f °°"' 
 
 persons within such district, and liable to be taxod as aforesaid^ and erg. 
 
 no list of which shall have been transmitted to the assessor in the 
 
 manner provided by this act, it shall be the duty of the assessor for 
 
 such district, and he is hereby authorized and required to enter into and Assen«or to tn- 
 
 upon the premises where such property is situated, and take such make^urrliy *U 
 
 views thereof as may be necessary, and to make lists of the same, i:sc - 
 
 according to the form prescribed, which lists, being subscribed by the 
 
 said assessor, shall be taken and reputed as good and sufficient lists of 
 
 such property, goods, wares and merchandise, articles or objects, as 
 
 aforesaid, under and for the purpose of this act. 
 
 Sec. 12. That the owners, possessors, ofciersons having the care or , £*>***& l .° c ™- 
 
 P ' r , ' V , -. ° ... ted in district* 
 
 management ot property, goods, wares and merchandise, aniens or outside of that iu 
 
 objects not lying or being within the collection district in which they J^j^ ^ aTby 
 
 reside, shall be permitted to make out and deliver the lists thereof them be returned 
 
 required by this act, (provided the district in which the said objects thereof. a3se 
 
 of duty or taxation are situated is therein distinctly stated,) at the 
 
 time and in the manr er prescribed to the assessor of the district 
 
 wherein such persons reside. And it shall bo the duty of the asses- List to be trans 
 
 sor who receives any such list to transmit the same to the assessor "Jj*^ £° ^ d **" 
 
 where such objects of taxation are situate, who shall examine such tfiet where such 
 
 lists ; and if he approves the same, he shall return it to the assessor tedf erty 3 loc *~ 
 
 from whom he received it, with his approval thereof; and if he fails 
 
 to approve the same, he shall make such alteration thereon as he may 
 
 deem to be just and proper, and shall then return the said list, with 
 
 sueh alterations thereon, or additions thereto, to the assessor from 
 
 whom he received the said list ; and the assessor where the person 
 
 liable to pay such tax resides, shall proceed in making the assessment 
 
 of the tax upon the list by him so received, in all respects, as if the 
 
 said list had been made out by himself. 
 
 DISTRICT COLLECTORS, AFTER COLLECTING THE LISTS, SHALL MAKE 
 TWO GENERAL LISTS. 
 
 Sec. 13. That the lists aforesaid shall be taken at such times as 
 may be prescribed by the commissioner of taxes under the direction 
 of the Secretary of the Treasury or with reference to the t:me when 
 said taxes become clue ; and the district collectors respectively, after 
 collecting the said lists, shall proceed to arrange the same, and to two lists to be 
 make two general lists, the first of which shall exhibit, in alphabetical ™£ e cto b r y g- district 
 order, the names of all persons liable to pay any tax, residing within Lists shall con- 
 the collection district, together with the value and assessment, or t ^ D p^y^ resfd- 
 enumeration, as the case may require, of the objects liable to taxatiqc ing within district, 
 within such district, for which each such person is liable, or for which 
 any firm, company or corporation is liable, with the amount of tax 
 payable thereon; and the second list shall exhibit, in alphabetical List of tax -pay- 
 order, the names of all persons residing out of the collection district, cbiiectionlistrwt. 
 owners of property within the district, together with the value and 
 assessment, or enumeration thereof, as the case may be, with the Forms of liststo 
 amount of tax payable thereon, aa aforesaid. The forms of the. said £e made by state 
 general list shall be devised and prescribed by the State collector, 
 under the direction of the commissioner of taxes, and lists taken ac- 
 cording to such forms shall be made out by the assessor or assessors, e r«d to district 
 
26 
 
 THE ASSESSMENT ACT. 
 
 «oii*eters. an< l delivered to the district collector within thirty days after the time 
 
 ure'of 1 ""! f ?' fa 't' ' fi xe ^ D y this act as aforesaid. And if any assessor shall fail toper- 
 perform dutiw of form any duty assigned by this act within the time as aforesaid, not 
 inuoffise. being prevented therefrom by sickness, or other unavoidable cause, 
 
 every such assessor shall be discharged from office, and shall, moreover, 
 forfeit and pay the sum of two hundred dollars, to be recovered for the 
 use of the Confederate States, with costs of suit. 
 
 WHERE LISTS MAY BE EXAMINED, AND WHEN APPEALS SHALL BE 
 TAK^P, DECIDED, E1C. 
 
 Sec. 14. The collectors for each collection district shall, by adver- 
 •f^maMngUrt^te tisement in some public newspaper published within his district, if any 
 be advertised. SU ch there be, or by written or printed notifications, to be posted up 
 in at least four places within each district, advertise all persons con- 
 cerned, of the time and place witbin said district when and where the 
 miUifopen' fifteen ^ s1jS » valuations and enumerations, made and taken .within said dis- 
 *»w trict, may be examined ; and said lists shall remain opeu for the space 
 
 and PI wifere to be of fifteen days after notice shall have been given as aforesaid. And said 
 received; notifica- notifications shall also state when and where, within said district, after 
 
 tion thereof to be . ... i> • i r. * -, 1.111 • 1 11 
 
 made. the expiration of said fifteen days, appeals will be received and de- 
 
 termined relative to any erroneous or excessive valuation or enumera- 
 tions by the assessor. And it shall be the duty of each collector for 
 Coiieetor shall eac h collection district, at the time fixed for hearing such appeal as 
 persons. ' l aforesaid, to submit the lists taken and returned as aforesaid, to the 
 
 inspection of any and all persons who may apply for that purpose. 
 And the said collector for each collection district is hereby authorized 
 Collector to hear a t any time within fifteen days from and after the time allowed for no- 
 
 and determine ap- .. /. e -i , 1 J ■> -, . 
 
 peais. titication as aforesaid, to hear and determine, in a summary way, ao- 
 
 ot app^Vshan^e cor ding ^o law and right, upon any and all appeals which may be ex- 
 determirTed b.y dis- hibited : Provided, That the question to be determined by the collec- 
 tuet collector. ^ or ^ 0Q ftn a pp ea j inspecting the valuation or enumeration of property, 
 or objects liable to taxation shall be, whether the valuation complained 
 of be or be not in a just relation or proportion to othor valuations in 
 the same district, and whether the enumeration be or not correct. 
 made Pe in' s waiting And all appeals to the district collector, as aforesaid, shall be made in 
 and what they writing, and shall specify the particular cause, matter, or thing respect- 
 ing which a decision is requested; and shall, moreover, state the ground 
 Collector h a s or principle of inequality or error complained of. And the collector 
 power to examine s hajl have power to re-examine and equalize the valuations as shall ap- 
 ations. ' pear just aud equitable ; but no valuation or enumeration shall be in- 
 
 crea se Ce in °vaiua'- crease d without a previous notice, of at least five days, to the party 
 tion by collector interested to appear aud object to the same, if he judge proper ; which 
 payer. plvea tax notice shall be given by a note in writing, to be personally served or 
 left at the dwelling house, office, or place of business of the party by 
 such collector : Provided, That this secti"n shall not apply to eati- 
 Section not ap- mates of income and profits, or of taxes in kind, mnde by appraisers 
 mates' of income or referees as prescribed in the act passed in April, in the year eigh- 
 and profits, or of teen hundred and sixtyAhree, entitled " An act to lay taxes for the 
 common defence and carry on the government of the Confederate 
 States." 
 
THE ASSESSMENT VCT. 27 
 
 THE PREPARATION OF LISTS FOR STATE OOLLE«TORS ADD IHZ MODE 
 AND MANNER Or 00&L20TLN9 TAXES. 
 
 Seo. 15. The district collectors shall, immediately after the expi- 
 ration of the time for hearing and deciding appeals, make out correct ' J ', st ? ,0 be . m ,'"! e 
 
 . ™ a , rr , . . anu - forwarded to 
 
 lists of the valuation and enumeration in each of their districts rcspec- state collector, 
 tively, and deliver the same to the State collector, who shall collate ^muS '°" Ut ''" 
 the same in proper form and forward the same to the commissioner of 
 taxes. 
 
 Sec. 16. As soon as the said district collectors shall deliver their District •oiuc- 
 lists of assessment to the State Collector, they shall respectively give ti°co sl when IT taxea 
 notice, by advertisement published in each collection district, in one a™ d U8 and paya- 
 newspaper printed in said district, if any such there be, and by noti- place of payment. 
 fixations to be posted up in at least four public places in each district, 
 that the said taxes have become due and payable, and state the time 
 and place within said district at which he will attend to receive the 
 same, which time shall not be less than thirty days after such notifica- Penalty for fail 
 tion ; and all persons who shall neglect to pay the taxes so assessed when°due! y taxe " 
 as aforesaid, upon them, to the collector within the time specified, 
 shall be liable to pay ten per centum additional upon the amount 
 thereof, the fact of which liability shall be stated in the advertisement 
 and notification aforesaid. And with regard to all persons who shall h»w •oUeetn 
 neglect to pay as aforesaid, it shall be the duty of the collector in per- 8ha11 proceed in 
 
 6 •■ ", * .,.' -, , J , ," cage of failure to 
 
 son, or by deputy, within twenty days after such neglect to make a de- pay taxes. 
 mand personally, or at the dwellings or usual places of business of 
 such persons, if any they hare, for payment of said taxes, with the ten 
 per cent, additional, aforesaid. And with respect to all'such taxes as are OpUeetor shall 
 not included in the lists aforesaid, and all taxes, the collection of which payment of a 1 1 
 is not otherwise provided for in this act, it shall be th« duty of each [a^s not included 
 collector, in person, or by deputy, to demand payment thereof, in man- 
 ner aforesaid, within ten days from and after the same become due by 
 law ; and if the annual and other taxes shall not be paid within ten „ n t * 
 days from and after such demand therefor, it shall be lawful for such shall proceed in 
 
 - case of failure ta 
 
 collector, or his deputy or deputies, to ^proceed to collect the said 
 
 taxes by distraint and sale of the goods, chattels, or effects of the per- *; CoUe«tw 
 
 pay. 
 
 distrain. 
 
 sons delinquent as aforesaid. And in case of such distraint, it shall be 
 the duty of the officer charged with the collection to make, or cause to In case of di3 . 
 be made, an account of the goods or chattels which may be distrained, t™ int . an account 
 a copy of which, signed by the officer making such distraint, shall be Tnaif be made bj 
 left with the owner or possessor of such goods, chattels, or effects, or e ° lleetor aild °°pt 
 
 , , ,,. «.', & ; T_ ■ ' .' thereof left with 
 
 at his or her dwelling with some person of suitable age and discretion, tax payer, accom- 
 with a note of the sum demanded, and the time and place of sale ; KSJSSJjE* 
 and the said officer shall forthwith cause a notification to be published 
 in some newspaper within- the d»trict wherein the distraint is made, Notification »f 
 if there is a newspaper published in said district, or to be publicly SS^S' to be ad ~ 
 posted up at the postoffice, if there be one within five miles, nearest to 
 the residence of the person whose property shall be distrained, and in 
 not less than two other public places, which notice shall specify the ar- 
 ticles distrained and the time and place fo» sale thereof, which time 
 shall not be less than ten nor more than twenty days from the date of 
 such notification, and the place proposed for sale not more than five disTraintshau'spe- 
 miles distant from the place of making such distraint : Provided, eify. 
 That in case of distraint for the payment of the taxes aforesaid, the 
 
28 THE ASSESSMENT ACT. 
 
 goods, ohattels, or effects so distrained shall and may be restored to 
 Detrained goods, the owner or possessor, if, prior to the sale, payment or tender shall be 
 to tax payer.' ' made to the proper officer charged v?ith the collection, of the fall 
 amount demanded, together with such fee for levying, and such sum 
 for the necessary and reasonable expense of removing, advertising and 
 keeping the goods?, chattels, or effects so distrained, as may be pre- 
 scribed by the commissioner of taxes ; but in case of non-payment or 
 tender as aforesaid, the said officer shall proceed to sell the said goods, 
 chattels, or effects, at public auction, and shall and may retain from the 
 proceeds of such sale, the amount demandable for the use of the Con- 
 seinn case of Ve- federate States, with the necessary and reasonable expenses of distraint 
 fusaito pay taxes, an( j sa ] e an d a. commission of five per centum thereon for his own 
 
 and how he is to > . r 
 
 disposeof the pro- use, rerdenng the over plus, if any there be, to the person whose 
 seeds of sale. g 00( ] s> chattels, or effects, shall have been distrained. 
 
 ► Sec. 17. That in all cases where the property liable to distraint 
 for taxes under any act of Congress, may not be divisible, so as to en- 
 able the collector by a sale of part thereof to raise the whole amount of 
 property is not di- the tax with all costs, charges and commissions, the whole of such 
 icctor e 'shair pro- P r0 P ert y sna ^ be so ^» an( * the surplus of the proceeds of the sale, af- 
 «eed. ter satisfying the tax, costs and charges, shall be paid to the owner of 
 
 the property, or his or their legal representatives, or if he, she or 
 they cannot be found, or refuse to receive the same, then such surplus 
 shall be deposited in the treasury of the Confederate States, in such 
 manner as may be prescribed by the Secretary of the Treasury, to be 
 there set apart aDd held for the use of the owner, or his or her 
 or their legal representatives, until he, she or they shall make appli- 
 cation therefor to the Secretary of the Treasury, who. upon such ap- 
 plication, shall, by warrant on the treasury, cause the same to be paid 
 incase distvaiu- to the applicant. And if the property advertised for salcas aforesaid, 
 Sufficient "o "pay cannot be sold for the amount of the tax due thereon, with the costs 
 taxes, &c. and charges, the collector shall purchase the same in behalf of the 
 
 Confederate States for an amount not exceeding the tax, with the costs 
 and charges thereon. And all property so purchased may be sold by 
 said collector, under such regulations as may be prescribed .by the 
 Collector shall com mi<.p.k;ner of taxes. And the collector shall render a distinct ac- 
 
 render account of • , _ . . . . . . 
 
 all charges incur- count of all charges incurred m the pfde ot such property, and shall 
 ply 'over^Bwpios ra 7 ^ nto the treasury the surplus, if any there be, after defraying the 
 
 of proceeds. charge. 
 
 Sec. 18. The taxes assessed upon each person shall be a statutory 
 
 ♦a/fV'shlTbe^' h^n upon all property of such person for and during the term of two 
 
 years from the date of listing such person, in preference to any other 
 
 lien, and the lands and other property of auy collector shall be bound 
 
 Property of coi- by statutory lien for five years for all monies received by him for 
 
 bound byVutilto- taxes, the dato of such lien to commence from the time of his re- 
 
 *y "en- cciving the money. And the said liens shall extend to each and every 
 
 part of all tracts or lots of land or dwelling houses, notwithstandirfg 
 
 the same may have been divided or alienated in part. 
 
 SALE OF REAL ESTATE AUTHORIZED. WHERE GOODS AND CHATTELS 
 
 ARE INSUFFICIENT TO 8AT1SFT TAXES. 
 
 Sio. 19. That in any case where goods, chattels or efiects, sufli- 
 n.oiiiort to seize cient to satisfy the taxes imposed by law upon any person liable to 
 
 real estate. 
 
THE ASSESSMENT ACT. 
 
 29 
 
 pay the same shall not be found by the collector or deputy collector 
 whose duty it may be to collect the same, he is hereby authorized to 
 collect the same by seizure and sale of real estate of such person ; and 
 the officers making such seizure and sale shall give notice to the per- Notice of seiz- 
 son whose estate is proposed to be sold, by giving him in hand, or uretobe »* en " 
 leaving at his usual place of abode, a notice in writing, stating what 
 particular estate is proposed to be sold, describing the same with 
 reasonable certainty, and the time, when, and place where, said officer 
 proposes to sell the same. And the said collector shall first advertise 
 the same for thirty days in a newspaper printed within the collection f seizure 6 ^ be 
 district, if such there be, or shall post up in at least four public umde - 
 places within the district a notification of the intended sale thirty 
 days previous thereto and shall proceed to sell at public sale so much 
 of the said property as may be necessary to satisfy the taxes due, to- 
 gether with an addition of twenty per centum. But in all cases How collector 
 where the property liable to tax under this act may not be divisible so ^n property 6 is 
 as to enable the collector by a sale of part thereof to raise the whole not divisible. 
 amount of the tax, with all costs, charges and commissions, the whole sen? 
 of such property shall be sold, and the surplus of the proceeds of the s <«pius °f p'o- 
 
 l ' jy l- / • it. a. x i j • • i n i ceeds of sale, how . 
 
 sale, atter satisfying the tax, costs, charges and commissions, shall be toba disposed. 
 paid to the owner of the property, or to his legal representatives, or 
 if he or they cannot be found, or refuse to receive the same, then such 
 surplus shall be deposited in the treasury, there to be held and drawn 
 out in like manner as provided in this act in reference to the surplus 
 arising from the sale of goods, chattels and effects. And if the pro- when property 
 perty advertised for sale as aforesaid, cannot be sold for the amount of fg u^uffidenV'ito 
 tax due thereon, with the said additional twenty per centum thereto, pay tajces, 
 the collector shall purchase the same in behalf of the Confederate ghaii have^po^er 
 States for the amount aforesaid : Provided, That the owner or super- t0 Bt °P 6ale - 
 intendent of the property aforesaid, after the same shall have been, as 
 aforesaid, advertised for sale, and before it shall have been actually 
 sold, shall be allowed to pay the amount of the tax thereon, with an 
 addition of ten per centum on the same, on the payment of which the 
 sale of the property shall not take place: Provided, also, That the v *™ tt ™? u\ e * 
 owners, their heirs, executors, or administrators, or any person on taxes may be re- 
 their behalf, shall have liberty to redeem the lands and other property c,eeme ' 1 - 
 sold as aforesaid, within two years from the time of sale, upon pay- 
 ment to the collector for the use of the purchaser, his heirs or assigns, 
 of the amount paid by such purchaser, with interest for the saoo e at 
 the rate of twenty per centum per annum ; and no deed shall be given iB Tn h u"e ta m mtary 
 until the time of redemption shall have expired: Provided further, service ofthecon- 
 
 mi i federate Stit pa 
 
 That when the owner of any land or other real property sold for taxes or an infant, or 
 under the provisions of this act shall be in the military service of the feme C0 J er ?' ° r of 
 
 r\ e j « i* i i • ••ii it,-. unsound mind. 
 
 Confederate bfcates, before and at the time said sale shall have 
 
 been made, or shall be an infant under twenty-one years of age, a 
 
 married woman, or person of unsound mind, the said owner shall have 
 
 the privilege of redeeming the said property at any time within two 
 
 years after the close of his term of service, or after the disability of such 
 
 infant, married woman, or person of unsound mind, is removed. And the render-In acconnt 
 
 collector shall render a distinct account of the charges incurred in ° f *f\ a,u l d ? &y t 
 
 offering and advertising for sale such property, and shall pay into the proceeds Ihweof. 
 
 treasury the surplus, if any there be, of the aforesaid addition of 
 
 twenty per centum, or ten per centum, as the case may be, after 
 
30 THE ASSFSSME¥T ACT. 
 
 Deeds for pro- defraying the charges. And in every case of the Bale of real estate, 
 «, r &w»a£* a T which shall be made under the authority of this act by the collectors 
 respectively, or their lawful deputies respectively, the deeds for the 
 estate so sold shall be prepared, made and executed, and proved or 
 acknowledged, at the time and times prescribed in this act by the 
 collectors respectively, within whose uollection district such real estate 
 shall be situated, in such form of law as shall be authorized and re- 
 quired by the laws of the State in which such real estate lies, for 
 making, executing, proving and acknowledging deeds of bargain and 
 sale, or other conveyances for the transfer and conveyance of real 
 estate ; and for every deed so prepared, made, executed, proved and 
 Purchaser to acknowledged, the purchaser or grantee shall pay to the collector the 
 pa \ fi r d aper idt sum °f tw0 dollars for tQe use °^ c °U ector or otD - er P erson effecting 
 one p a ers S o S n ai the sale of the real estate thereby conveyed: Provided, That all lands 
 SSffi* IKS sold to one person at the same time shall be included in one deed. 
 deed. It shall be the duty of every collector to keep a record of all Bales of 
 
 kSttfl M land made in his collection district, whether by himself or his deputy, 
 Bales, ancT what iu w ki c h s hall be set forth the tax for which any such Bale was made, 
 eahibit. COr * s * the dates of seizure and sale, the name of the party assessed, and 
 all proceedings in making said sale, the amount of fees and expenses, 
 Deputy making the name of purchaser, and the date of sale, which record shall be 
 statement Merlof certified by the officer making the sale. And it shall be the duty of 
 under certificate an y deputy making sale as aforesaid to return a statement of all his 
 t0 Reeo e rd 0r thereof proceedings to the collector, and to certify the record thereof. This 
 tvict'c'o'urtandt record shall be deposited in the clerk's office of the district court of 
 h e prima 'fade t he Confederate States, in which thepands sold are situate,and a certified 
 fa v cus n t e ated f tke h re e - copy thereof shall be prima facie evidence in any court of the facts 
 in 'when lands-are stated therein. And when any lands sold as aforesaid shall be redeem- 
 fedeemed *edte2 ed as hereinbefore provided, the collector shall certify the fact of such 
 ■rtheaeTof'the redemption to the clerk of said court, to be filed with the record afore- 
 
 eomt. sa id as evidence of such redemption. And the claim ot the govern- 
 
 thr h /overnm m e n °t f ment to lands sold under and by virtue of the foregoing provisions, 
 to lands sold for _i,yj ^ e held to have accrued at the time of the seiswre thereof. 
 
 taxes accrues. 
 
 RECEIPTS FOR TAXES AND DISPOSITION OF MONIES COLLECTED. 
 
 Sec. 20. Upon receiving the tax due by each person, the collector 
 Collector, shall shall sign receipts in duplicate, one whereof shall be delivered to the 
 St s ,lup ' icate re - person paying the same, and the other shall be forwarded to the 
 State collector of that State. The money collected during each month, 
 Monies collected r during any shorter period which may be designated by the Secretary 
 (vLdeTto b stat r e of the Treasury, shall be also immediately forwarded to the said State 
 collector. collector ; and the several State collectors shall, at the expiration of 
 
 every month after collections have been commenced, transmit to the 
 BhanmakemonSj commissioner of taxes a statement of the amount of collections re- 
 ly returns of re- cc i ve( j w ithin the month, and pay over monthly, or at such time or 
 rira£ or taxe™ and times as may be required by the commissioner ot taxes the monies by 
 £hVr7qui n r iCS them respectively received within the said term, and at such places as 
 may be designated and required by the commissioner of taxes ; and 
 District eoiiee- cacQ f the district collectors shall complete the collection of all sums 
 iTte tfihSSZ annually assigned to them for collection, shall pay over the same to 
 ,,fty over aii moo- tlie State collector, and shall render his final account to the said State 
 antia. r . e . n unt collector as often as he may be required, and within six months from 
 vrta«n«v«r rtquir- , after tbe ^ w ] icn fc e shall have received the collection lists from 
 
 ed. * 
 
THE ASSESSMENT ACT. " 
 
 the assessor or assessors of his district. And the Secretary of the «, e ^ a ry °..r ' 'tile 
 Treasury is authorised to designate one or more depositories in each ^grtoderip 
 State for the deposit and safe keeping of the monies collected by illlf , lf mon ieH. 
 virtue of this act; and the receipt of the proper officer of such deposi- $£$?$ a b °; 
 tory to a State collector for the money deposited by him shall be a rouchet; m* ntfa 
 sufficient voucher for such State collector in the settlement of his ac- <:o "'' 
 counts at the Treasury Department ; and the commissioner of taxes ( 
 
 may, under the direction of the Secretary of the Treasury, proscribe RegulatiftM for 
 such regulations with reference to such deposits as ho maydeera ne- deposit to bepre- 
 cessary. And the State collector shall famish tho commissioner of I^X'n^u,^. 
 taxes with a list specifying the names and amounts of each of the tax $&*%"&*£ 
 receipts which shall have been forwarded to him as aforesaid by the jqjssioner <>r taxes 
 
 ,. r i, with lists COfltairi- 
 
 distnct collectors. |tn< pamea and 
 
 Sec. 21. That each collector shall be charged with the whole amounu of tax 
 amount of taxes, whether contained in the lists delivered to him by r % e of lec 'to r chsfg- 
 the assessors respectively, or delivered or transmitted to him by other ea with w hou 
 collectors, and shall bo credited with the amount of taxes contained in collector h o « 
 the lists transmitted in the manner above provided to other collectors, •"^p 
 and by him receipted as aforesaid, And also for thetaxe? of such per- 
 sons as may have absconded or become insolvent prior to tho day when 
 the tax ought, according to the provisions of this act, to have been 
 collected: Provided, That it shall be proved to the satisfaction of the ^J^*™^ °[ 
 comptroller of the Treasury, that due diligence was used by the collec- Ba t1sflea y tiiat due 
 tor, and that no property was left from Which the tax could have been g^y^oife* 
 recovered. And each collector shall also be credited with the amount tor 
 of property purchased by him for the use of the Confederate States, ^ITfL-Von- 
 provided he shall faithfully account for and pay over 4ho proceeds federate states to 
 thereof upon a resale of the same as required by this act. i ec - tor . 
 
 DEFAULTING COLLECTORS. DISTRESS WARRANT AGAINST THEM AND THEIR 
 
 SURETIES. 
 
 Sec. 22. That if any collector shall fail to collect or pay over to the 
 chief collector, the amounts collected as hereinbefore provided, it shall stata co i lector 
 be the duty of the State collector, and he is hereby authorized and re- £$$&*{*&£ 
 quired, immediately after such delinquency, to report the same to the lectors. 
 commissioner of taxes, who shall issue a warrant of distress against useTThlnT'ue 
 jsuch delinquent collector and his sureties, directed to the marshal of warrant of a i s- 
 the district, therein expressing the amount of the taxes with which the 
 said collector is chargeable and the sums, if any, which have been paid. 
 And the said marshal shall himself, or by his deputy, immediately pro- Marshal sha , { 
 ceed to levy and collect the sum which may remain due, by distress levy ^ co1 ^ 
 and sale of the goods and chattels, or any personal effects of the delin- sal6) Ifj^'ft'Sg 
 qaent collector, giving at least five days notice of the time and place of notice thereof. 
 sale, in the manner provided by law for advertising sales of personal 
 property on execution in the State wherein such collector resides: Incasegoodsof 
 And, furthermore, If such goods, chattels and effects cannot be found collector are in- 
 sufficient to satisfy the said warrant, the said marshal or his deputy shall g vwJL* how 
 and may proceed to levy and collect the sum which remains due, by marshal shall pro- 
 distress and sale of goods and chattels, or personal effects of the surety 
 or sureties of the delinquent collector, giving notice as hereinbefore ffin of gaJe of 
 provided. And the bill of sale cf the officer of any goods, chattels marshal to be /m- 
 or other personal property, distrained and sold as aforesaid, shall BS^ a Q" ae t0 ™"£ 
 prima facte evidence of title to the purchaser, and of the right of the chaser. 
 
32 
 
 THE ASSESSMENT ACT. 
 
 Lands and rt*i officer to make such sale, and of the correctness of his proceedings in 
 anTsure^s'tou- selling the same. And for want of goods and chattels, or other per- 
 atotrainedto case sor.al effects of such collector or hi3 sureties, sufficient to satisfy any 
 
 personal effects . ,. . . , . , .. ' ,. ,. i ,,/ 
 
 are insufficient to warrant oi distress, issued pursuant to tne preceding section or this 
 
 di!tre ; sB Wairant ° f ac *> the hinds and real estate as such collector and sureties, or so much 
 
 thereof as may be necessary for satisfying the said warrant, after be- 
 
 i icg advertised for at least three weeks in not less than three public 
 
 places in the collection district, and in one newspaper printed in the 
 
 district, if any there be, prior to the proposed time of sale, may and 
 
 shall be sold at public auction by the marshal or his deputy, who, 
 
 upon such sale, shall, as such marshal or deputy marshal, make and 
 
 deliver to the purchaser of the premises so sold a deed of conveyance 
 
 and^deiher "deed thereof, to be executed and acknowledged in manner and form prescribed 
 
 of conveyance, by the law* of the State in which said lands are situated, which said 
 
 deed so made shall invest the purchaser with all the title and interest 
 
 of the defendant or defendants named in said warrant, existing at the 
 
 time of seizure thereof, and all monies that remain of the proceeds of 
 
 Surplus of pro- such sale, after satisfying the said warrant of distress, and paying the 
 
 ter d payLg al costg f ' reas01ia ^ c cosfejand charges of silo, cball be returned to the proprie- 
 
 &c, to be paid tor of the lands or ro?\ estate sold as aforesaid. 
 
 over to proprie- 
 tors of land. EXTORTION AND PENALTY THEREOF. 
 
 :h and every collector or his deputy, who shall 
 
 exercise or be guilty of any extortion or wilful oppression under color 
 
 of*this act 1 knowingly demand other or greatersums than shall 
 
 Penan - r ■ ^ c au thorized by this act, f.hall be liable to pay a sum not exceeding 
 
 toition by coiiec- double the amount of damages accruing to the party injured, to 
 
 tur- be recovered by and for the use of the party injured, with 
 
 costs of suit, and shall be dismissed from office, and be disqualified 
 
 from holding such office thereafter ; and each and every collector or 
 
 depuMesshaii give his deputy shall give receipts for all sums by them collected and 
 
 coifJctfoM 01 a " retained in pursuance of this act. 
 
 Sec 24. That all property, credits, income and profits, and every 
 
 Estimate and article or object subjected to taxation, shall be estimated, valued and 
 
 peny^credits &c°' assessed, at the value thereof at the time of assessment, in Confederate 
 
 how to be made. note!-.. 
 
 COLLECTORS AND ASSESSORS TO ENTER BUILDING. PENALTY FOR REFUSING 
 TO ADMIT THEM. 
 
 Sec. 25. That the collector or deputy collector or assessor shall be 
 nties Ind^'asses- authorized to enter, in the day time, any brewery, distillery, manufac- 
 »orsto have right ^ or y building, or place other than the dwelling house, where any pro 
 
 of entry to all pre- J' • i i_ • i_' «. » 11 
 
 ■raises except dwei- pei ty, articles or objects subject to taxation are made, produced or 
 
 1 To inppect books, kept within his district, or in which any taxed business is conducted, 
 
 so far as it may be necessary to ascertain the amount and value of said 
 
 property, articles or objects, he may also inspect any books in which 
 
 are kept the entries of such items as are required to make the returns 
 
 required from time to time to be made ; and every owner of such 
 
 Penaty for re- brewery, distillery, manufactory, building or place, other than the 
 
 fusaito admit coi- dwelling house, or persons having the agency or superintendence of 
 
 the same, who shall retuse to admit such officer, or to suffer him to 
 
 examine said property, articles or objects, or to inspect said accounts, 
 
 shall for every such refusal, forfeit and pay the sum of five hundred 
 
 dollars. 
 
THE ASSESSMENT ACT. 33 
 
 COLLECTOR BEING SICK DEPUTY TO ACT. 
 
 Sac. 26. That in case of the sickness or temporary disability of a Do pu t r tuthor- 
 collector to discharge such of his duties as cannot, under existing lawt |* e f t0 * <:t ■• • 0l ; 
 
 i t i ii j i ii i i x i • i • i lector In case ot 
 
 be discharged by a deputy, they may be devolved by him on his dep ii«kn««oi utter, 
 uty : Provided, That information thereof be immediately communi- 
 cated to the Secretary of the Treasury, and shall not be disapproved th I e "e° f r ?J,*bVfo* 
 by him : And provided further, That the responsibility of the collec- warded ae«reto# 
 tor or his sureties to the Confederate States shall not be affected or ° ooiieetoT't* w. 
 impaired thereby. responsible. 
 
 DEATH OF COLLECTOR. 
 
 Sec. 27. That in case a collector shall die, the deputy of such col- Deputy to a«t 
 lector, if he have one, shall continue to act until the successor be ap- tor^deatti. 00 
 pointed : Provided, He shall not so aot for a period exceeding sixty """f,! " 8 *•*■" 
 days; and the deputy of such collector may and shall, until a succes- 
 sor shall be appointed, discharge all the duties of said collector ; and uemedy to v>« 
 for the official acts and defaults of such deputy, a remedy shall be had ?> aa , °, n oiioW 
 
 ,, n? • i i i^i n • * i i ii bon(J of •oliector 
 
 on the omcial bond ot the collector, as in other cases ; and any bond in case of dafauit 
 or security taken of such deputy by such collector, pursuant to the ° de P ut y- 
 provisions in this act, shall be available to his heirs or representatives, Bondof j t 
 to indemnify them for loss or damage accruing from any act of the to be available to 
 proper deputy so continuing or so succeeding to the duties of such fa"L°J of°o«ftuat 
 
 Collector. • of former. 
 
 COLLECTORS AND DEPUTIES AUTHORIZED TO COLLECT ALL TAXES, AND 
 PROSECUTE FOR RECOVERY OF FINES ABD PENALTIES. 
 
 Sec. 28. That it shall be the duty- of the collectors aforesaid, or 
 their deputies, in their respective districts, and they arc hereby autho- 
 rised to collect ail the taxes imposed by law, however the same may be 
 designed, and to prosecute for the recovery of the 3ame, and for the e ^f^« ^recov- 
 recoveiy of any sum or sums which may be forfeited by virtue of this eredin the name 
 act; and all fines, penalties and forfeitures which may be incurred or the Confederate 
 imposed by virtue of this act, shall and may be sued for and recovered States - 
 in the name and for the use of the Confederate States, in any proper 
 form of action or proceeding, before any court of competent jurisdic- tax-payers may 
 tion : Provided, That any person who is a non-resident of the State SHJ^^S 1 
 
 «,.., , J l 111 £ 1 MULCS 10 OtaXQ 
 
 in which he may have taxes to pay, may pay the whole amount of such collector of state 
 taxes directly to the State collector of the State in which such taxes ^"4 roperty * 
 are due, and any person having to pay taxes in two or more collection Tax-payers may 
 districts of the same State, may, if he resides in such State, pay the property located 
 whole amount of his taxes in that State to the district collector of the SS5S?-££mS 
 district wherein the tax-payer resides, and the said State or district to collector of dis- 
 collector, as the case may be, shall issue separate receipts, in duplicate, i£a&e. eIem they 
 to such tax-payer, for the amount of taxes due and paid on property Duplicate to re- 
 
 i_- 11 J t . • , 1 ,1 • 1 .1 e -i ceipts to be given 
 
 in eacm collection district where the same is located, one 01 said re- such tax papers, 
 ceipts to be retained by the tax-payer and the other to be delivered to j^them "nd'the 
 the district collector of the district in which the property designated other delivered to 
 therein is situated. SPS£ £. 
 
 perty therein de- 
 FALSE 8 WEARING- HELD AS PERJURY. PENALTIES THEREOF. signated is situa- 
 
 ted. 
 
 Sec. 29. Oaths and affirmations required under this act, may be 
 administered by any collector or assessor ; and if any person, in any 
 
34 THE ASSESSMENT ACT, 
 
 ad*miniBtered T by ca8C ' DjRtter > hearing or other proceeding, in which an oath or affirma- 
 coiiecteror asiti- tion shall be required to be taken or administered under and by virtue 
 
 of this act, shall, upon the taking of such oath or affirmation, know- 
 False eweftrSuij ln $J aD( ^ willingly swear or affirm falsely, every person so offending 
 decm«d pcrjur/. shall be deemed guilty of perjury, and shall on conviction thereof, be 
 
 subject to the like punishment and penalties now provided by the 
 ■JreaK for fa ' M laws of tnc Confederate States for the crime of perjury. 
 
 ACCOUNTS TO BE KEPT AT TREASURY OF MONIES RECEIVED FROM 
 EACH STATE. IN CASE OF LEVY AND SALE PARTY AGGRIEVED TO 
 APPLY TO COLLECTOR FOR RELIEF. 
 
 Sec SO. That separate accounts shall be kept at the Treasury of 
 
 all monies received from each of the respective States, and the State 
 
 collector shall procure from each tax collector such details as to the 
 
 state collector fy x an< ] sna \i classify the same in such manner as the Secretarv of the 
 
 to specify details n , iht* i ■ 3 <• it » e • 
 
 of tax. Ireasury shall direct, and so as to provide fall information as to each 
 
 subject of taxation. 
 Remedy for tax- g £C gj That when any tax shall have been paid by levy and dis- 
 
 payers applying J r J ,/J 
 
 for relief. tiaint, any person or persons, or party who may feel aggrieved there- 
 
 by may apply to the district collector for relief, and exhibit such evi- 
 dence as he, she or they may have of the wrong done or supposed to 
 have been done, and after a full investigation the collector shall report 
 the cise, with such parts of the evidence as lie may judge material, in- 
 District coiiec- eluding, also, such as may be regarded material by the party aggrieved, 
 idencei'nThe case to the State collector, and the State collector shall, if it be made to 
 to state collector, appear to him that such tax was levied or collected, in whole or in 
 may refund am'ts part, wrongfully or unjustly, refund the amount, and shall have credit 
 SSU^Sml ^«efor at the Treasury. 
 
 BILL OF SALE PRIMA FACIE EVIDENCE OF COLLECTOR'S RIGHT TO SELL 
 
 GOODS, ETC. 
 
 Sec. 02. That iu all cases of distraint and sale of goods and chat 
 tels for non-payment of taxes, provided for in this act, the bill of sale 
 of such goods or chattels given by the officer making such sale to the 
 purchaser thereof shall be prima facie evidence of the right of the 
 officer to make such sale, and of the correctness of his proceedings in 
 selling the same. 
 
 REDEMPTION OF LAND8 SOLD FOR TAXES. COLLECTORS TO PAX FIVE 
 PER CENT. ON MONIE8 HELD OVER. 
 
 Sec. 33. That when land or other real property has been redeemed 
 
 by the owner, his heirs, executors or administrators, or any one for 
 
 him or them, in accordance with the foregoing provisions of this act, 
 
 Collectors to pay the collectors shall, on application, pay to the purchasers the monies 
 
 purchasers of land .1 -j r ii.- 1 » 
 
 sold for taxes, thus paid for their use. 
 
 redemption there- Sec 34. Each collector shall be charged with an interest of five 
 "VoHectors char- P er cen t" P er montn , for all monies retained in his possession beyond 
 gedfive per cent, the time at which he is required to pay over the same by law or by 
 niw™ctainec£ mo " regulations established by the Secretary of the Treasury, or the com- 
 missioner of taxes, under his direction. 
 
THE ASSESSMENT ACT. 35 
 
 . RULES AND REGULATIONS. 
 
 Sjjo. 35. That the commissioner of taxes, under the direction of commissioner or 
 the Secretary of the Treasury, is authorized to establish all rules ta * es t0 estabitah 
 and regulations suitable and proper to carry this act into effect, which tion*. an regu *" 
 regulations shall be binding on all officers ; he may in like manner, 
 frame instructions as to all details, which shall be obligatory upon all 
 parties embraced within the provisions of this act, and in cases where To /rams i ti- 
 the time fixed for the peiformance and completion of the various 
 duties prescribed for the various tax officers named in this act shall, to extend time 
 from unavoidable exigencies, be insufficient, the commissioner of taxes, allowed for P er- 
 by authority of the Secretary of the Treasury, shall have power to when the samVJ* 
 make extension thereof, as circumstances and the public interest may ^ t d to be insuffl * 
 require. And that in those States and localities, which are or may 
 be .temporarily inaccessible, or which are so remote from the seat of To make exten- 
 government, as to render it impracticable for lists or returns to be ce°r"ain^a^.° '" 
 made by the time required by the provisions of this act, it shall 
 bo the duty of the commissioner of taxes, by the authority of the Secre- 
 tary of the Treasury, to make such extension of the time for making 
 such lists and returns as circumstances and the public interests may 
 require. 
 
 COMPENSATION OF DISTRICT COLLECTORS. LIEN TO ATTACH FROM 
 
 DATE 01P ASSESSMENT. 
 
 Sec. 36. That the compensation of district tax collectors shall be 
 five per centum on the first twenty thousand dollars collected and 
 paid o//er, and two and a half per centum on all sums beyond that 
 amount collected and paid over, until such compensation shall attain 
 a maximum of two thousand dollars. And there shall be allowed and Maximum com- 
 paid to the several assessors for their services under this act, five dol- tr e ict a coiiectorB dis " 
 lars for every day employed in making lists and assessments under 
 this act, the number of days being certified by the district collector Compensation 
 and approved by the State collector, and also five dollars for every of assessor s- 
 hundred taxable persons contained in the list as completed by such Maximum com- 
 assessor and delivered to the collector : Provided, such compensation jJSSj** 011 of aa " 
 shall not exceed one thousand dollars. 
 
 Sec 37. The lien for the tax shall attach from the date of assess- 
 ment, and shall follow the property into every State of this Confederacy ; Lien for tax to 
 and in case any person shall attempt to remove any property, which JJ"*^ from date 
 may be liable to tax, beyond the jurisdiction of the State in which the to follow proper 
 tax is payable, without payment of the tax, the collector of the district ty " 
 may distrain upon and sell the same in the manner as is provided in 0oUector mfty 
 cases where default is made in the payment of the tax. distrain and B eii 
 
 property about to 
 be moved without 
 DISBURSING CLERK FOR OFFICE OF COMMISSIONER OF TAXES. payment of tax. 
 
 SEC 38. That the Secretary of the Treasury shall appoint a disburs- t J^^V Utk 
 ing clerk for the office of commissioner of taxes, who shall give bond 
 with sureties faithfully to discharge the duties of his office, in such 
 amount as may be prescribed by ihe Secretary of the Treasury, and 
 shall receive, in compensation therefor, the sum of seventeen hundred compensation. 
 and fifty dollars. And it shall be the duty of said disbursing clerk to 
 
36 THE AiSESSMENT ACT. 
 
 examine and settle all accounts for salaries, commissions, and other 
 Duties, expenses incidental to the assessment and collection of the taxes pro- 
 
 vided for by law, and he shall render monthly or quarterly statements 
 to the proper auditor, as shall be directed by the Secretary of the 
 Treasury, and shall conduct the correspondence in relation thereto, 
 under the supervision and control of the commissioner of taxes. 
 
 PERSONS ELIGIBLE TO OPFICB UNDER TOE ACT. 
 
 Sec. 39. No person shall be eligible to fill any of the offices enume- 
 rated in this act, unless he shall have attained the age of forty years, 
 < or, if under that age, shall have been discharged from military doty, 
 by reason of disabilities received in the military service, or shall have 
 been declared unfit for military duty, by the proper board, from other 
 cause?. 
 
 MISCELL1NE01T3 PROVISIONS. 
 
 Sec. 40. That all the officers mentioned in this act, whose ap- 
 •dic^s may 1 be pointtuents are required to be made by and with the advice and con- 
 made by Presi- seu t, f {^q Senate, may be appointed by the President during the 
 
 dent during recess . ,. _. ' •> , . , x * . , 1.1111 1 •. 3 . . 
 
 of senate. recess of the Senate, and said appointments shall be submitted to the 
 
 ments h to P be 1 sub- Senate fur confirmation at its next session, and in case the same be not 
 mitted at next sea- confirmed by the Senate at said session, such appointments shall ex- 
 "to expire in pire at the end of the session, 
 •ase they are not -g EC £\ That the provisions of this act shall not be construed to 
 
 confirmed. , . . K . , - , 
 
 Act not to alter, niter, impair, or repeal any portion 01 tbe act passed at the present 
 ihetex ac£ epea1 ' session entitled "An Act to lay taxes for the common defence and carry 
 on the government of the Confederate States," regulating the manner 
 of ascertainicg and assessing the income tax for the year eighteen 
 valuations f hundred arid sixty-three, and for subsequent years, and the manner of 
 m'deTn Confede 8 - Ascertaining, assessing aud collecting the tax in kind : Provided, That 
 rata notes. all valuation.-; required in ascertaining and assessing the said in- 
 
 come tax and tax m kind, shall be made in Confederate notes. 
 i.wed P to er make Sec. 42. That the Secretary of the Treasury may prescribe regula- 
 pre-paympntM of tions to enable any tax-payer to pay into the treasury, in advance such 
 to interest 'here- sum as he may choose on account of taxes to accrue against him, and 
 •"• ... , ,, to obtain therefor a certificate beaiing interest at the rate of five per 
 
 Ocrtineate there- . 111 ■ • *. 1 m 
 
 •r not transfera- cent, a year until his taxes are payable, but such certificate shall not 
 "in bonds made he transferable. 
 
 jayabie to con- gj^, 43. All bonds required to be executed under the provisions of 
 
 this act shall be made payable to the Confederate States. 
 
 vaiuat ; o m • f Sec 44. In no valuation of credits under the provisions of this act, 
 
 •"•vie. Audi any credit upon which the holder will endorse in writing his 
 
 willingness to receive Confederate notes in payment, be valued at a 
 
 higher rate. 
 
 Approtsb May 1st, 1868. 
 
AN ACT TO AMEND THE ASSESSMENT ACT. 
 
 AN ACT to amend, the " Act for the Assessment and Collec- 
 tion of Taxes," approved May first, eighteen hundred and 
 sixty-three. 
 
 The Congress of the Confederate States of America do enact, That 
 the u Act for the Assessment and Collection of Taxes," approved May 
 first, eighteen hundred and sixty-three, is hereby amended as follows : 
 I. The Secretary of the Treasury is hereby authorized to appoint a 
 Chief Clerk for the office of the Commissioner of Taxes, who shall re- 
 ceive the same compensation allowed by law to the chief clerks of the 
 other bureaus in the Treasury Department. II. The second section 
 of the said act is hereby amended and re-enacted so as to read as fol- 
 lows : 
 
 Section 2. That for the purpose of assessing, levying and collect- 
 ing all taxes and internal duties, each State shall constitute a tax divi- 
 sion over which shall be appointed by the President, with the advice 
 and consent of the Senate, one State Collector, who shall be a resident 
 and freeholder in such State, with a salary of one tenth of one per 
 oent. on the amount collected in each State. Provided, That in no 
 case, shall the salary be less than two thousand nor more than five 
 thousand dollars, and said State Collector shall, under the regulations 
 prescribed by the Commissioner of Taxes, under the direction of the 
 Secretary of the Treasury, be charged with the duties imposed upon 
 himself, and with the superintendence and direction of all the duties 
 of the various officers in his division or State, created by this act. 
 The said State Collector shall give bond with sureties, to discharge 
 the duties of his office in such amount as may be prescribed by the 
 Secretary of the Treasury, and shall take oath faithfully to discharge 
 the duties of his office, ancfto support and defend the Constitution of 
 the Confederate States. 
 
 Third. Thirteenth section of the said act is hereby amended and 
 re-enacted so as to read as follows : 
 
 Section 13. That the lists aforesaid shall be taken at such times as 
 may be prescribed by the Commissioner of Taxes, under the direc 
 tion of the Secretary of the Treasury, or with reference to the time 
 when the said taxes become due, and the assessors respectively after 
 collecting the said lists, shall proceed to arrange the same, and to make 
 two general lists, the first of which shall exhibit in alphabetical order 
 the names of all persons liable to pay any tax, residing within the 
 collection district, together with the value and assessment or enumera- 
 tion, as the case may require, of the objects liable to taxation within 
 such district, for which each such person is liable, or for which any 
 firm, company or corporation is liable, with the amount of tax payable 
 thereon ; and the second list shall exhibit in alphabetical order, the 
 names of all persons residing ouL of the collection district, owners of 
 property, within the district, together with the value and assessment, 
 or enumeration thereof, as the case may be, with the amount of tax 
 payable thereon as aforesaid. The forms of' said general lists, shall be 
 devised and prescribed by the State Collector, under the direction of 
 
38 ' AN ACT TO AMEND THE ASSESSMENT ACT. 
 
 the Commissioner of Taxes ; and lists taken according to such forms, 
 shall be made out by the assessor or assessors, and delivered to the 
 district collector within thirty days after the time fixed by this act as 
 aforesaid, and if any assessor shall fail to perform any duty assigned 
 by this act, within the time aforesaid, not being prevented therefrom 
 by sickness or other unavoidable cause, every such assessor shall be 
 discharged from office, and shall moreover forfeit and pay the sum of 
 two hundred dollars, to be recovered for the use of the Confederate 
 States, with cost of suit. 
 
 Fourth. The twenty-fourth section of said act is hereby amended 
 and re-enacted so as to read as follows : 
 
 " Section 24. That all property, coin, currency, credits, income and 
 profits, and every article or object subjected to taxation shall be esti- 
 mated, valued, and assessed at the value thereof at the time of assess- 
 ment, in Confederate Treasury notes unless otherwise provided in the 
 law imposing the tax." 
 
 Fifth. The thirty sixth section of the said act is hereby amended 
 and re-enacted so as to read as follows : 
 
 "Section 36. The compensation of district tax collectors, shall be 
 five per cent, on the first twenty thousand dollars, collected and paid 
 over, two per cent, on the next thirty thousand dollars collected and 
 paid over, one per cent, on the next fifty thousand dollars collected and 
 paid over and one-tenth of one percent, on all monies collected and 
 paid over above the sum of one hundred thousand dollars, and there 
 shall be allowed and paid to the several assessors for their services un- 
 der this act, eight dollars for every day employed in making lists and 
 assessments under this act, the number of days being certified by the 
 district collector and approved by the Stale Collector, and also eight 
 dollars for every hundred taxable persons contained in the list as com- 
 pleted by such assessor and delivered to the collector : Provided, That 
 in cities and large towns, when in his judgment the public interest 
 may require it, the Secretary of the Treasury shall have power to in- 
 crease the per diem compensation of assessors, not to exceed ten dol- 
 lars per day." 
 
 Section 2. Referees under the " act to lay taxes for the common 
 defence and carry on the Government of the Confederate States," ap- 
 proved April twenty-fourth, eighteen hundred and sixty-three, shall be 
 paid for their services five dollars a day, while so employed, and asses- 
 sors and collectors shall have power to compel the attendance of wit- 
 nesses, by written summons, and to require their testimony in any 
 matter or investigation, in reference to the assessments and estimates 
 of taxes; such witnesses shall be entitled to the same compensation 
 allowed witnesses for attending upon Courts of record in the State 
 where they may be required to attend. Payments to referees and wit- 
 nesses, shall be made by the disbursing clerk, in the office of the Com- 
 missioner of Taxes, upon accounts certified as shall be required by the 
 regulations of said office. 
 
 Section 3. "When personal chattels or goods distrained for taxes, 
 shall be claimed by any person other than the party for whose default 
 the distraint is made, the claimant shall file with the officer making the 
 distraint, an affidavit, stating distinctly the nature and extent of his 
 claim ; and thereupon the right of property shall be determined asfolj 
 lows : The collector and the claimant shall each select a disinterested 
 
AN ACT TO AMEND THE ASSESSMENT ACT. 39 
 
 freeholder 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 on 
 his part, the Collector may select two, who shall proceed as before pro- 
 vided. Witnesses may be introduced by either party, and the deci- 
 sion in each case shall be final and conclusive. The referees and wit- 
 nesses in such cases, shall be paid as provided in the second section, 
 and any witness failing to attend upon the summons of referees, in any 
 oase meutioned in this act, shall be subject to a penalty of one hun- 
 dred dollars, to be recovered with costs, in any court of competent ju- 
 risdiction. 
 
 Section 4. The Secretary of the Treasury is hereby authorized to 
 dispense with the use of individual lists, bills, or statements required 
 of tax-payers under the provisions of the " Act to lay taxes for the 
 common defence and carry on the Government of the Confederate 
 States," approved April twenty-fourth, eighteen hundred and sixty- 
 three, and the " Act for the assessment and collection of taxes," ap- * 
 proved May first, eighteen hundred and sixty-three, and the Commis- 
 missioner of Taxes is hereby authorized and required under the direc- 
 tion of the Secretary of the Treasury, to devise the manner and form 
 of making returns and estimates of taxes, and to establish such sys- 
 tem as may be deemed best for the assessment and collection of 
 the taxes, without the individual lists, bills or statements aforesaid ; 
 Provided, That the estimates of referees shall be made, as heretofore, 
 in accordance with the provisions of the acts aforesaid. 
 
 Section 5. If the Treasurer, or Assistant Treasurer, or depositary 
 of money of the Confederate Slates, or any clerk in the office of such 
 treasurer, assistant treasurer, or depositary, or any collector of taxes, 
 shall prior to the first day of January, eighteen hundred and sixty-four, 
 in the course of the lawful business of such officer, have received in 
 payment or on deposit in such office, any forged or counterfeit treasury 
 notes, and shall establish by proof to the satisfaction of the Secretary 
 of the Treasury, that the receipt of such forged or counterfeit treasury 
 notes, was not the result of any want of diligence or care, and atten- 
 tion, on the part of such officer, but was in good faith a mistake, in- 
 volving no fault on his part, said Secretary shall have power to re- 
 lieve such officer from liability, on account of any forged or counterfeit 
 note so received. 
 
 Approved February fTth, 1864. 
 
INDEX. 
 
 Accounts to be kept at thJ treasury of all monies 
 &c . ' 34 
 
 Act, life of the, 10 
 
 Act Assessment, not to altir, impair or repeal tax 
 act, 86 
 
 Apothecaries 5 
 
 Appeals from assesmentg, how made, 19, 26 
 
 collectors to hear and determine, 26 
 
 what question shall be determined, 26 
 
 1 1 be made in writing, 26 
 
 Appointments of officers to be made by President 
 to expire in certain cases, 36 
 
 Articles taxed ad valorem, 16,17 
 
 Assessments, time of, 2,12,16, IS 
 
 how to be made, 16, '23 
 
 val tation of, 23, 36 
 
 Assess >rs, how appointed, 22 
 
 q laliiication and oath of office of, 22 
 
 penalty for failure to make oath 23 
 
 to make lists in case of failure of tax. payer 
 
 to do so, 23 
 
 authorized to enter premises, 24, 25 
 
 failure ti perform duties, penalty for, 26, 
 to have right of entry to alt premises, 25, 
 
 nny administer oaths, 9, 
 
 to deliver estimates to collectors and file 
 
 receipts 
 to transfer estimates of tax in kind on to- 
 bacco, iScc, 
 to reci tire statement of quality of tobacco tax- 
 ed in kind &c, 
 for tax in kind to be appointed by Secretary 
 
 of War, 
 of tax in kind to be different from assessors 
 
 of money tax, 
 duties of, 
 compensation aid fees of, 14, 35, 
 
 Auctioneers, 
 
 Auction sales for registered dealers 
 official, 
 
 Bacon, 9, 
 
 tax in kind on, may be commuted, 
 tithe, exemptions from, 
 
 Bakers, 
 
 Bank bills 
 notes, 
 of issue, 
 
 Bankers, 
 
 Beeves, 12, 
 
 Bill of sa'e of marshal to be prima facie evidence 
 of tit'e, 
 
 prima facie evidence of right of officer to 
 sell 
 
 Bills of exchange, 
 
 Billiard rooms, 
 
 Blankets, 
 
 Books, newspapers &c, sales of, exempt, 
 
 maybe inspected by collector and officers, 
 
 Bonds of Confederate States, tax on, 
 
 Bond State collector to fcive, 
 district collector to give, 
 of disbursing clerk, 
 made payable to the Confederate States, 
 
 Boots, 9, 
 
 Bowling alleys, 
 
 Brewers, 
 
 Brokers, 
 
 Brokers, cattle, 
 
 Business to be registered, 
 
 Butchers. 
 
 Cattle, J2 
 
 Cattle brokers, ' 5 
 
 Certificatas of referees conclusive, 9. 39 
 
 of oath of assessor to be to be given to collec- 
 tor, 22 
 Chief clerk to commissioner of taxes, appointment, 
 
 of, 37 
 
 Circus, 4 
 
 Claim of government when accruing to land sold 
 
 for taxes, 3) 
 
 Classification of details of tax, 27, 34 
 
 Coal, 17 
 
 Collector district, how appointed, 22 
 
 qualification and duties of, 22 
 
 shall s<ive, renew and strengthen bond, 22 
 
 to take oath of office, 22 
 
 may appoint deputies and require bonds, 22 
 
 responsible for deputies, 22 
 
 bond of, to be security for deputy, 22 
 
 property of, to he bound by statutory lien, 28 
 
 compensation of, 35, 34 
 
 to receipt for estimates &c, 14 
 
 to arrange estimates and make general 
 
 lists, 25, 27 
 
 shall submit lists to all persons, 26 
 
 has power to examine and equalize valua- 
 tions, 
 shall hear and determine appeals, 
 to forward evidence u. .. ^« of appeal, 
 to make lists and forward 1 State collector, 
 
 &c, 
 To give noti:e of time for paying tax»s, 
 how to proceed in case of failure to pay 
 
 taxes 
 authorized to seize real estate in certain 
 
 cases. 27, 23 
 
 authorized to distrain in certain cases, 27, 3» 
 how to proceed when property seized is not 
 
 divisible, 28, 29 
 
 how to proceed when property is insufficient 
 
 &c , 28, 29 
 
 shall keep record of sales, 30 
 
 How to dispose of surplus of proceeds of ,. 
 
 sales, 23, 29 
 
 shall render account of all charges, 28 
 
 authorized to collect or prosecute for all taxes, 33 
 may remit tax in certain cases, 
 shall make certificate of redemption to clerk 
 
 of court, 
 shall complete collections and render ac- 
 counts, 31) 
 sh '11 sign duplicate receipts for taxes, 30 
 shall give receipts for all collections, 30. 32 
 to be charged with whole amount of taxes, 
 
 Ac, 31,34 
 
 how to be credited, 31 
 
 may compel attendance referees, &c, 38 
 
 Collectors State, how appointed and qualification 
 of, 19, 21, 37 
 
 salary and duties of, 21, 37 
 
 bond and oath of, 21, 37 
 
 shall make montuly returns of all monies, 39 
 shall furnish commisssoner with lists. &c, 31 
 to report d. linqu°nt collectors. 31 
 
 to clnasify details of tax, 34 
 
 may refund money in certain cases, 19, 34 
 
 sec. 39 — assessmeat act not to apply to, 19 
 
 Cclltction district, how created. 21 
 
 19 
 30 
 
 Commissaries authorize 
 in certoVn cases, 
 
 to collect tax in kiad 
 
 13 
 
42 
 
 IKDix. 
 
 4 
 
 si 
 
 21 
 31 
 
 21 
 
 .' 
 
 31 
 21, S5 
 
 3.i 
 
 16,17 
 
 38 
 
 6 
 
 3 
 
 IT 
 
 Commission merchants, 
 Commissioner of taxes, 
 
 office of, created, 
 
 appointed by the President, 
 
 Salary of, 
 
 duties, r f. 
 
 clerical force of. 
 
 to eata ilish rules and regulations, 
 
 to is-rne warrant of dibtress, 
 
 to frame Instruction!, 
 
 t j extend time for com;letiag duti 
 OompaqieS tax n !-har>.F <i t 
 Compensation of witnesses, 
 Confectioners, 
 
 Contractors for the government, 
 Corn, S 
 
 Oorpor itiocs to reserve one-te'-th annual earnings. 
 Cotton, ,.■ 13 if 
 
 wool A.c , to be distributed to agent of 8ecre- ' 
 tary of the Treasury, 13 
 
 cloths, q 
 
 Crcv.Uts, j- 
 
 estimate and valuation of, how t >be made, 82 
 Counterfeit ioi^ collectors, 4c , when relieved 
 
 from likbilitj lor receipt of, 39 
 
 C ':r JY 
 
 ira T.-holesale, j 3 
 
 retail, ' a 
 
 tax on wholesale, 2 
 
 Vtx on retail, 2 
 
 in liquor, wholesale. 2 
 
 ia liquor, retail, 2 
 
 1)90 ts, j 1 
 
 Daductions from ad valorem tax for 1804, r «. 16 
 
 Deeds for property Bold for tax <«, how wade. ' 3j 
 
 shall include all land sold to one person at 
 same time, 30 
 
 of conveyance to be given by marshal, 82 
 
 Defaultir " collectors, how proceeded against, 31 
 
 Dentists, 5 
 
 Depositaries, Secretary of the Treasury to desig- 
 nate 
 
 receipts of, to be "^uchers for State collec- 
 tors, ". >jr -^*j 
 
 regulation for * be prescribed, 
 Deputy collectors, h „ and by whom appointed, 
 
 authority of, I 
 
 bond required of, 
 
 may act in caso of collector's disability. 22 
 
 to act in case of collector's death, 
 
 how long to act. 
 
 Id case of default of, remedy, 
 
 bond of to be available to heirs of collector, 
 
 authorized to collect all taxes or prosecute 
 for same, 
 
 Detailed soldiers, daily wages of, exempt, 20 
 
 Disbursing clerk, bond, dutiei and compensation 3A 
 Distillers, ' 3 
 
 of fruit for ninety days or less S 
 
 Distrain, collectors authorized to, in certain 
 
 cases, 27, 85 
 
 notice of to be given 27 
 
 Distraint of lands and goods of collector and sure- 
 ties, 
 
 niiy bo made of property about to bo moved 
 without payment of taxes, 
 Distrained, right of property, how determined 
 
 goodd when returnable to owner, 
 
 property, how disposed of, when not divisi- 
 ble, 
 
 property, when insufficient t.» pay taxes, 
 Dividends of stockholders, when exempt 
 gating houses, 
 Eligibility to office, 
 automates, \\, 14, 25 
 
 general lists of, to be made, 14 
 
 of income, 8 
 
 and valuation of property, ice., kow to be 
 made, 18 
 
 Bvidouce 10 cases of appeal *0 be forwarded to 
 
 State collector SO 
 
 Axehaovu, bil-s of, IT 
 
 'fflx^outora, duties of, 14 
 
 Exemptions, *, 5, If, 13, 14, IT, SO 
 
 BxUrtion by collwtor, ponalty for, It 
 
 I 'r.ilnre to pay taxes, ponalty for, 27 
 
 I False returus, 9 
 
 swearing deemed perjury, Sij 
 
 peusity for, 34 
 
 : F.:,r. 11 
 
 1 Fiduciaries answerable for all taxes ice , 14 
 
 Fiues »ud; penalties to be recovery 1 for use of Con- 
 
 lederw! States, 3? 
 
 j Flour. 9, 17 
 
 Fodder, 17 
 
 Forage, Secre'ary of War to sel'. in certain cases, 13 
 
 F«reigners doing business in ihe Confederate 
 
 States. 8 
 
 Fraudulent list, penalty for making. 24 
 
 valuation, how made in case of, ~* 
 
 Fruit, distillers of, * 
 
 Oold, 15 17 
 
 wares, 15 
 
 co'n. bullioa, .Vs., H 
 
 (1'iardians, 14 
 
 Harness, IT 
 
 Hats, 17 
 
 H»v, »,17 
 
 Hides, IT 
 
 Hogs, slaughtered, 12 
 
 Horses, 13, IT 
 
 Hoteis. * 
 
 Incomes, 6 
 
 tax on, 8 
 
 -tax on, when and kow collectable, 8 
 
 not to iaclude products of la-i 1 taxed in kind, 8 
 
 deductions from, when and how to be made, t 
 
 how estimated, B 
 
 wh>>-: i xempf; 8 
 
 estimates of to be delivered to cdJle 14 
 
 additional tax on, when to be agteeted and 
 
 co'lected, 16 
 
 for year 1564, when to be exempt, 16 
 
 Inns, 
 
 Interest a'.lowed on prepayments of taxea, 96 
 
 certificates of, not transferable, 16 
 
 Iron, », 17 
 
 Jewels, jewelry, Ac, 16 
 
 Jugglers, 4 
 
 Lawyers, * 
 
 Leather, ». IT 
 
 Lessor released when tenant has paid tithe, 
 Lien, statutory, t«x shall be a, 8S 
 
 for tax to attach from date of .n.»'.jtnent, :* 
 
 Liquors, 
 
 wholesale dealers in, 2 
 
 retail dealers in, 2 
 
 List*, individual may be dispensed with, . ** 
 
 two general, to be made by district collec- 
 tors, 86, 8T 
 character of general, to be made by district 
 
 collectors, 25, 17 
 
 time and place of making, to be advertised, 24 
 when and where open to inspection, .4 
 
 appeals from, when and where to be received, 24 
 to be aiade and foi warded to State collector 
 
 *c , « 
 
 when tax payer faiU to wake, 24 
 
 of non-residents, how they may ke Made, 24 
 
 •hail be accepted when made aad subscribed bf 
 
 Assessor, 24 
 
 penalty for fraadaleat, 24 
 
 Livery Stable keepers, * 
 
 Manufacturer*, 
 of iron. 
 Manufacturing and Mining, 
 
 MarsWt! to levy nud collect hy diiUess aad sale, It 
 
 bill of sale of, to be prima facie evidence o! 
 
 title, »* 
 
 to make and deliver de.d of conveyance, M 
 
 Mechanics products, when exempt, 
 Merchandise, sales of, 
 Merchants c •mmbsion, 
 
 Molasses, *• M 
 
 Monies collected as tax-s (kail ke foiwa aed to State 
 
 collector, 
 Mules, U| ' 
 
 Sails, 17 
 
 Navigating; enterprises, 
 Nour«':deut«, property of, kow aase«»e4, .»tj; 24 
 
INDEX 
 
 43 
 
 may pay all taxes t,r> State collector, 8J 
 
 Notice of increase of valuation to be served, 26 
 
 . of time of paying taxes to be given, 27 
 
 of seizure o.' Real Ksta'e Ac, to be given, "7 
 Oath of oBice District collector,. 22 
 
 of office State collect.. r, ? '21 
 
 Ofi.tb. assessor or collector may administer, 9, 11, 34 
 
 certificate of assessor's oath to be given to col- 
 lector, '22 
 Oais, 9, 17 
 Papers of lands Bold for taxes to be paid for by pur- 
 
 Cha er 19 
 
 Pawnbrokers, 
 Pedlers, 
 Penalty for fraudulent list, 
 
 how prosecuted, 
 
 for failure of assessor to perform duti. 
 
 for failure to pay taxes when due, 
 
 for extortion by collector, 
 
 for refusal to admit collector and officers, 
 
 /or false swearing, 
 
 and fines to be recovered In name of Confed 
 
 erate States, 
 Photographers, 
 Physicians, 
 Plate, 
 Pork, 
 Post Quartermaster's, duty of 
 
 to receive estimates and give receipt?. 
 
 to collect and deliver, 
 
 to be liable and account for all receipts of 
 
 taxables, 
 
 to state accounts and make returns, 
 
 to deliver estimates in case of failure to col- 
 lect, 
 
 to transfer estimates In certain cases, 
 Potatoes, sweet, commutation of tax in kind on, 
 Prepaynu-H ;s, taxpayers has privilege to make 
 
 certificate of, not transferable, 
 Profits, 
 Property. 
 
 of non-resident tax-payers, low assessed, 
 
 advertised for sale, how disposed of, when in- 
 sufficient to pay taxes; 2S, 29 
 
 when sold for tixes, how and when redeem- 
 able, 29 
 Prosecutions for failure t* pay taxes how made, 27 
 Purchases of property for Confederate States, to be 
 
 credited, 81 
 
 Quartermasters authorised to collect tax in kind in 
 
 certain cases, (see Post Quartermaster's,) 
 Real Estate may be seised by collector in certain 
 cases, 27 
 
 Receipt* of Quartermaster's or Commissaries for 
 tax in kind to be good, 
 
 for taxes to be made in duplicate, 
 Record of sales of property, by whom and how 
 
 made, 
 Redemption of property sold for taxes, 28, 29, 84 
 
 of property of infants, idiots, Ac 29 
 
 certificate of, to be made by collector, 
 
 monies to be paid purchasers of lands, 
 Referees, how selected, 
 
 certificate oi, conclusive, 
 
 compensation of 
 
 District collectors and assessors to compel at- 
 tendance of, 88 
 Refund, Stale collectors may in certain eases 19, 34 
 Register, when necessary to make a new, 2 
 
 separate for each business, 1 
 
 Registration of business, how and when to be made, 1 
 
 failure to make, 1 
 
 Relief of tax payers in certain cases, 19, 34 
 
 of officers in certain cases, 39 
 
 Remedy for tax payers applying for relief, 34 
 
 Rents, deductions from in certain cases, 7 
 
 Retail dealers, who are, 2 
 
 in liquor, 8 
 
 ta<x on, 2 
 
 Returns to be made by tax payers to assessors, un- 
 der oath, 6, 9 28 
 
 character and forms of, 6, 23 
 
 commissioner of taxes to determine manner of 
 making, 6 
 
 false, 24 
 
 3 
 
 5 
 »4 
 24 
 26, 3R 
 27 
 32 
 82 
 S8 
 
 33 
 
 5 
 5 
 
 18 
 9, 17 
 12 
 12 
 12 
 
 18 
 
 13 
 
 18 
 18 
 
 la 
 86 
 
 30 
 
 9, 17" 
 
 16 
 
 25 
 
 penally for f.; 1 , 
 
 penAit* for failure to make, 
 
 34 
 9, 38 
 9,33 
 
 33 
 
 28 
 
 30 
 
 24 
 24 
 
 ;: 0, 17 
 
 Right - ; entry to collectors, assessors, Ac., 25, 82 
 Utiles, and initiations, Secretary ot Treasury' to 
 
 make. 15 
 
 Ssa rii 8, 
 
 Kales at auctiou,, 2 
 
 utt&fhctlou for registered dealers, 2 
 
 ac aiK't: .1. o'i'C.il, '£ 
 
 Sales of property, collectors shall keep records of 30 
 what the records of shall exhibit, 80 
 made by deputy shall be stated to collector, 30 
 surplus proceeds from, paid to proprietor, 28 
 | Salt, 9, 17 
 Secretary of the Treasury to designate deposita- 
 ries, • 80 
 to collect money value of certain articles, 13 
 to make rules and regulations, 15 
 Secretary of War to sell forage in certain cases, 13 
 Shares, bank, Ac, • 36 
 tax on, 16 
 Ship building, 7 
 Shoes, 9, 17 
 Silver, 16, 17 
 wares, 16, 17 
 Slaughtered hogs, 12 
 account of to be exhibited, 12 
 tax on, 12 
 Specific tax, 1 
 when to be paid; 
 
 to be doubled in eertaiu cases, 1 
 
 Stable keep s, 5 
 State collector, (see collector State,) 
 Statutory lien, tax assessed on each person shall 
 
 be a 28 
 
 Steel, 17 
 
 Stocks, • 17 
 
 Sugar, 9, 17 
 
 Surgeons, 5 
 
 in army or navy exempt, 5 
 
 Taverns. 3 
 
 Tax Division, each State to ""' stitute a 21, 37 
 Tax in kind, '*W 
 
 assessor of, howapp.. duties, eompen- 
 
 sation, Ac, 14 
 how estimated, 10 
 how estimated in c.iss of disagreement, 10 
 estimate of, to be conxlusive, 11 
 estimate of, to be given to collector and pro- 
 ducer, 10 
 reservations of, 9 
 exemptions from, 10 
 how and wnen to be deli- ered, 11 
 penalty in case of failure to deliver, 11 
 government to furnish sacks, Ac, 11 
 producers allowed transportatioB, 11 
 partial payments of to be endorsed on esti- 
 mates, 13 
 collector to issue warrant of distress in ease 
 
 of failure to deliver, 11 
 
 tenant to pay tithe of rent, 11 
 
 value of, when to be deducted, 16 
 money value of, to be collected in certain 
 
 cases, 13 
 may be remitted in certain cases, • 19 
 on bacon n ay be convmu ed, 20 
 on sweet potatoes, authorised to be com- 
 muted, 19 
 on tobacco to be collected by agents of Sec- 
 retary of the Treasury. 20 
 on tobacco how to be delivered, 20 
 on wool to be retained as supplies, 18 
 Tax payer to. make under oath, 6, 9,23 
 non-residents, property of, how assessed, 25 
 non residents, privilege of, in making lists, 33 
 how prosecuted in case of failure to pay 
 taxes, 28, 29 
 Theatres, 4 
 Tobaeco, statement of quality of to be given to as- 
 sessor, 20 
 tax in kind on, to be collected by agents of 
 
 the Secretary of the Treasury, 13, 20 
 
 how to be delivered, 20 
 
 Tobacconists, 4 
 
44 
 
 INDEX. 
 
 14 
 
 18 
 
 Trustee3, guardians, executors, &c, duties of 
 Value of tax in kind to be deducted froift ad 
 
 valorem tax, 
 Valuations, how madeln case of fraudulent returns, 
 may be equalized by District collector, 
 not to be increased without previous notice, 
 of property, credits, &c, how to be made, 
 
 32, 86, 38 
 Wages of detailed soldiers exempt from tax as in- 
 come, 20 
 
 • k 
 
 Wagons, 
 
 
 
 
 
 
 
 17 
 
 Watches, 
 
 
 
 
 
 
 
 16 
 
 Wholesale dealers 
 
 
 
 
 
 
 
 2, 3 
 
 who are, 
 
 
 
 
 
 
 
 2, 3 
 
 tax on 
 
 
 
 
 
 
 
 2 8 
 
 Wheat, 
 
 
 
 
 
 
 
 "'it 
 
 Wool, 
 
 
 
 
 
 
 
 13, IT 
 
 collected as 
 
 tax 
 
 in 
 
 kind to be 
 
 rat 
 
 a hied 
 
 as 
 
 sup. 
 
 plies. 
 
 
 
 
 
 
 
 18 
 
 Woolen cloths, 
 
 
 
 
 
 
 
 9, IT 
 
 V 
 
 ,,