Tax and Assessment Acts,
and
Amendments.
The Tax Act of 24th April 1863, As Amended:
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Confederate States of America
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Library of Congress Subject Headings, 21st edition, 1998
LC Subject Headings:
- Taxation -- Confederate States of America.
- Taxation -- Law and legislation -- Confederate States of America.
- Tax assessment -- Confederate States of America.
- Tax assessment -- Law and legislation -- Confederate States of America.
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TAX AND ASSESSMENT ACTS,
AND AMENDMENTS.
THE TAX ACT OF 24th APRIL 1863, AS AMENDED.
AN 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 April 24th, 1863.
The Congress of the Confederate States of America do enact, That an Act entitled "An Act to lay taxes for 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.
Business to be registered within sixty days after passage of act, and 1st January in each year thereafter.
Specific tax paid at time of registry.
SEC. 1. Every person engaged or intending to engage in any business named in the fourth section of this act, shall within sixty days after the passage of this act, or at the time of beginning business, and on the first day of January in each year thereafter, register with the district collector, in such form as the commissioner of taxes shall prescribe, a true account of the name and residence of each person, firm, 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 paid to the collector the specific tax for the year, ending on the next 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 registry a copy thereof, with a receipt for the amount of tax then paid.
Defaulters pay double tax.
SEC. 2. That any person failing to make the registry, and to pay the tax required by the preceding section, shall in addition to all other taxes 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.
Separate registry to be kept.
In case of death or change of place new registry to be made.
SEC. 3. That except where herein otherwise provided, there shall be a separate registry and tax for each business mentioned in the fourth section of this act, and for each place of conducting the same, but no tax shall be required for the mere storage of goods at a place other than
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the registered place of business. Upon every change in the place of conducting a registered business, there shall be a new registry, but no additional tax shall be required. Upon the death of any person conducting a business registered and taxed as herein required, or upon the transfer of the business to another, the business shall not be subjected to any additional tax, but there shall be a new registry in the name of the person authorized by law to continue the business.
BANKERS, AUCTIONEERS, DEALERS, ETC.
Tax paid for year ending 31st December.
SEC. 4. That upon each trade, business or occupation hereinafter named, the following taxes shall be levied and paid for the year, ending on the thirty-first of December, eighteen hundred and sixty-three, and for each and every year thereafter, viz:
Bankers $500.
Banks of issue not included.
I. Bankers shall pay five hundred dollars. Every person shall be 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 corporation, by the deposit or collection of money 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 legally authorized to issue notes as circulation, nor agents for the sale of merchandize for account of producers or manufacturers.
Auctioneers $50 and two and a half per cent. on gross sales, one fourth of one per cent. on stock.
No tax on persons registered and taxed.
II. Auctioneers shall pay fifty dollars and two and a half per centum on the gross amount of sales made: Provided however, That on all sales at auction of stock or securities for money, the tax shall be one fourth of one per centum on the gross amount of sales. Every person shall be 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 dealers in a business registered and taxed, and at their place of business, or upon official sales at auction, made by judicial or executive officers, or by personal representatives, guardians or committees.
Wholesale dealers in liquors, $200 and 5 per cent on gross sales.
III. Wholesale dealers in liquors of any and every description, including distilled spirits, fermented liquors, and wines of all kinds, shall pay two hundred dollars, and five per centum on the gross amount of sales 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 dealers in liquors, $100 and 10 per cent. on gross sales.
IV. Retail dealers in liquor, including distilled spirits, fermented liquors and wines of every description, shall pay one hundred dollars and ten per centum on the gross amount of all sales made.
Retail dealers when quarterly sales over $100 and less than $500, less than $25 and when over $500, $50 specific tax and 2 1/2 per cent. on sales.
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 occupation
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it is to sell or offer to sell groceries or any goods, wares, merchandise or other things of foreign or domestic production, in less quantities than a whole original piece or package at one time, to the same person, (not including wines, spirituous or malt liquors,) shall be regarded as a retail dealer under this act: Provided, however,That any mechanic, who shall sell only the products of the labor of himself and his own family, shall be exempt from this tax.
Wholesale dealers $200 and two and a half per cent.
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 whose business or occupation it is to sell or offer to sell groceries, or any goods, wares or merchandise, of foreign or domestic production, by one 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 State, to an amount not exceeding five thousand dollars a year, and such dealers as sell exclusively to consumers, and not to others to sell again, shall not be regarded as wholesale, but as retail dealers.
Pawnbrokers, $200.
VII. Pawnbrokers shall pay two hundred dollars. Every person, whose business or occupation it is to take or receive, by way of pledge, favor or exchange, any goods, wares or merchandize, or any kind of personal property whatever, for the repayment or security of money lent thereon, shall be deemed a pawnbroker under this act.
Distillers $200 20 per cent. on sales, and same on value of liquors distilled for others.
Of fruit for 90 days $60.
VIII. Distillers shall pay two hundred dollars, and twenty per centum on the gross amount of all sales made; and also, twenty per centum on the value of all liquors distilled for any other person, and the tax on distillers shall be a lien on the still or stills used, and upon the other fixtures and articles for carrying on the business, and shall have 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 ninety days or less, shall pay sixty dollars, and also fifty cents per gallon on the first ten gallons, and two dollars per gallon on all spirits distilled beyond that quantity.
Brewers, $100 and 2 1/2 per cent.
IX. Brewers shall pay one hundred dollars, and two and a half per centum on the gross amount of sales made. Every person, who manufactures fermented liquors of any name or description for sale from malt, wholly or in part, shall be deemed a brewer under this act.
Hotels, inns, &c.
1st class, $500.
2d class, $300
3d class, $200.
4th class, $100.
5th class, $30.
X. Hotels, inns, taverns and eating houses shall be classified and rated according to the yearly rental, or if not rented, according to the estimated value of the yearly rental of the house or property occupied or intended to be occupied as a hotel, inn, tavern or eating house, as follows, to-wit: in cases where the actual or estimated rent shall amount to ten thousand dollars, or more, they shall constitute the first 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 annual sum of three hundred dollars; and in cases where said rent shall be two thousand and five hundred dollars, and less than five thousand dollars, they shall constitute the third class, and pay
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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 an annual sum of one hundred dollars; and in cases where said rent shall be less than one thousand dollars, they shall constitute the fifth class, and pay an annual sum of thirty dollars. Every place where food and lodgings, or lodgings only, are provided for and furnished travellers, 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.
Brokers, $200.
XII. 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 brokers, $200 and 2 1/2 per cent.
XIII. Commercial brokers or commission merchants shall pay two hundred dollars, and two and a half per centum upon all sales made. 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 packages, 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 purchase, rent, hire or sell real estate or negroes, shall be deemed a commercial broker or commission merchant under this act.
Tobacconists $50 and 2 1/2 per cent.
XIV. Tobacconists shall pay fifty dollars and two and a half per cent. on gross amount of sales. Any person whose business it is to sell, at retail, cigars, 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.
Theatres, $500 and 5 per cent. on receipts.
Circus, $100. $10 each exhibition.
Jugglers, $50.
XV. Theatres shall pay five hundred dollars, and five per cent. on all receipts, which tax shall be paid by 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 under this act. Each circus shall pay one hundred dollars, and a tax 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 acrobatic sports are exhibited, shall be regarded as a circus 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 one State.
Bowling alleys and billiard rooms $40.
XVI. Bowling alleys and billiard rooms shall pay forty dollars for 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
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regarded as a bowling alley or billiard room respectively under this act.
Livery stables, $50.
XVII. Livery stable keepers shall pay fifty dollars. Any person whose occupation or business is to keep horses for hire or to let, shall be regarded as a livery stable keeper under this act.
Cattle Brokers, $50, and 2 1/2 per cent.
XVIII. Cattle brokers shall pay the sum of fifty dollars, and two and half per centum on the gross amount of sales made. Any person whose business it is to buy and sell and deal in cattle, horses, hogs or sheep, shall be considered a cattle broker.
Butchers and bakers, $50 and 1 per cent.
XIX. Butchers and bakers shall pay the sum of fifty dollars, and one per centum on the gross amount of sales made. Any person 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 be deemed a baker under this act.
Pedlers, $50 and 2 1/2 per cent.
Books, newspapers, &c., exempt.
Selling by the package, $100 and 2 1/2 per cent.
Jewelry, $50 and 2 1/2 per cent.
XX. Pedlers shall pay fifty dollars, and two and a half per centum on the gross sales. Any person, except persons engaged in peddling exclusively periodicals, books, newspapers, published in the Confederate States, bibles, or religious tracts, who sells, or offers to sell, at retail, goods, wares, or other commodities, travelling with his goods 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 pedler who sells, or offers to sell, dry goods, foreign or domestic, by 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 gross sales. The tax upon pedlers shall be deemed a tax upon the personal privilege, to be paid by each individual engaged in the business, without regard to place at which the same is conducted.
Apothecaries $50 and 2 1/2 per cent.
XXI. Apothecaries shall pay fifty dollars, and two and a half per centum on the gross amount of sales made. Every person who keeps 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.
Photographers, $50, and 2 1/2 per cent.
XXII. Photographers shall pay the sum of fifty dollars, and two and a half per centum on the gross amount of sales made. Any person or persons who make for sale photographs, ambrotypes, daguerreotypes, or pictures on glass, metal, paper or other material, by the action of light, shall be regarded a photographer under this act.
Lawyers, $50.
XXIII. Lawyers actually engaged in practice shall pay fifty dollars. 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.
Physicians, surgeons and dentists, $50.
Surgeons a nd physicians in the army exempt.
XXIV. Physicians, surgeons and dentists actually engaged in the practice shall pay fifty dollars. Every person whose business it is, for fee or reward, to prescribe remedies, or perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon or dentist within the meaning of this act, as the case may be; and the provisions of paragraph number twenty-one shall not
Page 6
extend to physicians who keep on hand medicines solely for the purpose of making up 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 in the business, and without regard to the place at which the same is conducted: Provided, That the provisions of this act shall not apply to physicians and surgeons exclusively engaged in the Confederate service.
Confectioner s, $50 and 2 1/2 per cent.
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, shall be regarded as a confectioner under this act.
LIST AND RETURN OF REGISTERED BUSINESS.
Registered persons to make return 1st July, 1861.
To be returned under oath.
SEC. 5. And every person registered and taxed upon the gross amount of sales as aforesaid shall be required, on the first day of July, eighteen hundred and sixty-three, to make a list or return to the assessor 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, eighteen 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 thereon, which list shall have annexed thereto a declaration, under 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 thereupon, as aforesaid, and in default thereof, shall pay a penalty in double the amount of the tax.
SALARIES.
Salaries -- 1 per c't. on first $1,500, 2 per cent. on excess over $1,500.
Military and naval exempt.
Salaries less than $1,000 exempt.
SEC. 6. That upon the salaries of all salaried persons serving in any capacity whatever, except upon the salaries of persons in the military or naval service, there shall be levied and collected a tax of one per centum on the gross amount of such salary, when not exceeding fifteen hundred dollars, and 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: Provided, 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 shorter.
INCOMES FROM ALL VOCATIONS.
Incomes and profits assessed first January.
Except salaries.
SEC. 7. That the Secretary of the Treasury shall cause to be assessed and ascertained, on the first day of January next, or as soon thereafter as practicable, the income and profits derived by each person, joint stock company and corporation from every occupation, employment or business, whether registered or not, in which they may have been engaged, and from every investment of labor, skill, property
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or money, and the income and profits derived from any source whatever, except salaries, during the calendar year preceding the said first day of January next, and the said income and profits shall be ascertained, assessed and taxed in the manner hereinafter prescribed.
RENTS.
Rents from houses, lands, &c.
10 per cent. deducted, 5 per ct. from rent of houses.
I. If the income be derived from the rents of houses, lands, tenements, manufacturing or mining establishments, fixtures and machinery, mills, springs of salt or oil, or veins of coal, iron or other minerals, there shall be deducted from the gross amount of the annual rent a sum sufficient for the necessary annual repairs, not exceeding ten per centum on said rent, except that the rent derived from houses shall be subject to a deduction not exceeding five per centum for annual repairs.
MANUFACTURING, ETC.
Manufacturing and mining.
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 actually 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 the income be derived from the production of pig metal or bloom iron, from the ore, there shall be deducted the cost of labor, food, and necessary repairs.
NAVIGATING ENTERPRISES.
Navigating.
10 per cent. deducted.
III. If the income be derived from navigating enterprises, there 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 by him, a reasonable allowance for the wear and tear of the same, not exceeding ten per cent. per annum, and also the cost of running the boat or vessel.
SHIP BUILDING, ETC.
Ship and boat building.
IV. If the income be derived by the tax payer from boat or shipbuilding, there shall be deducted from the gross receipts of his occupation, including the value of the ship when finished, if built for himself, the cost of the labor actually hired and paid by himself, and the prime cost of the materials, if purchased by him.
SALES OF MERCHANDIZE AND OTHER PROPERTY.
Sale of merchandize.
V. If the income be derived by the tax payer from the sale of merchandize or any other property, real or personal, there shall be deducted 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.
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From any other business, salaries of clerks and rent of office, &c., deducted. Incomes from all other sources subject to no deduction. Foreigners doing business in Confederate States. Incomes not exceeding $500 exempt. Incomes over $500 and not exceeding $1,500, 5 per cent.; over $1,500 and less than $3,000, five per cent. upon 1st $1,500 and 10 per cent. on excess; over $3,000 and less than $5,000, 10 per cent., over $5,000 and less than $10,000, 12 1/2 per cent.; all over $10,000 15 per ct. Corporations, &c to reserve one-tenth annual earnings. Not to include products of land taxed in kind. VI. If the income be derived by the tax payer from any other occupation,
profession, employment or business, there shall be deducted
from the gross amount of fees, compensation, profits, earnings, or
commissions, 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
other sources shall be subject to no deduction whatever; nor shall
foreigners be subject to a tax upon any other income than that derived
from property owned, or occupations or employments pursued by
them within the Confederate States, and in estimating income there
shall be included the value of the estimated annual rental of all dwellings,
houses, buildings or building lots in cities, towns, or villages, occupied
by the owners, or owned and not occupied or hired, and the
value of the estimated annual hire of all slaves not engaged on plantations
or farms, and not employed in some business or occupations,
the profits of which are taxed as income under this act. When the
income shall be thus ascertained, all of those which do not exceed
five hundred dollars per annum shall be exempt from taxation. On
all incomes received during the year over five hundred dollars and not
exceeding fifteen hundred dollars, a tax of five per cent. shall be paid;
on all incomes over fifteen hundred dollars, and less than three
thousand dollars, five per cent. shall be paid on the first fifteen hundred
dollars, and ten per cent. on all excess; on all incomes of (or) over
three thousand dollars, and less than five thousand dollars, a tax of
ten per cent. shall be paid; on all incomes of (or) over five thousand dollars
and less than ten thousand dollars, a tax of twelve and a half per
cent. shall be paid; and on all incomes of (or) over ten thousand
dollars, a tax of fifteen per cent. shall be paid. All joint stock companies
and corporations shall reserve one-tenth of the annual earnings,
set apart for 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: Provided,
That the incomes and profits upon which the above tax is to
be imposed shall not be deemed to include the products of land which
are taxed in kind, as hereinafter described: Provided further,
That in case the annual earnings of said joint stock companies and
corporations set apart as aforesaid, shall give a profit of more than ten and
less than twenty per cent. upon their capital stock paid in, one-eighth of said sum so
set apart shall be paid as a tax to the collector
aforesaid, 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
be paid on the first day of January next, and on the first day of January
of each year thereafter. Referees to be selected
when assessor is not satisfied with return. Certificate of referees
conclusive against tax payer. If statement contains less than
four fifths of true am't. tax payer to pay 10 per cent. on amount. Assessor entitled to one-fifth of
the 10 per cent. Assessor may administer oaths. SEC. 8. That if the assessor shall be dissatisfied with the statement
or estimate of income and profits derived from any source whatever,
other than products in kind, which the tax payer is required to
render, or with any deduction claimed by said tax payer, he shall select
one disinterested citizen of the vicinage, as a referee, and the tax
payer shall select another, and the two thus selected shall call in a
third, who shall investigate and determine the facts in reference to
said estimate and deductions, and fix the amount of income and
profits 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
income and profits on which the tax payer shall be assessed: Provided,
That if any person shall fail or refuse to render the statement or estimate
aforesaid, or shall fail or refuse to select a referee as aforesaid,
the assessor shall select three referees, who shall fix the amount of
income and profits on which the tax payer shall be assessed from the
best evidence they can obtain, and a certificate signed by a majority
of said referees shall be conclusive on 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 income
and profits rendered by the tax payer does not contain more than
four-fifths of the true and real amount of his taxable income and profits,
then the tax payer, in addition to the income tax on the true
amount of his income and profits ascertained and assessed by the
referees, shall pay ten per centum 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 and allowances: And provided further, That the assessor may administer oaths to referees, the tax
payer, and any witness before the referees, in regard to said estimate,
and any deduction claimed, or any fact in reference thereto, in such
form as the Secretary of the Treasury may prescribe. Profits on flonr, bacon, pork, &c., during the year 1862, 10 per cent. to be paid 1st July, 1863. SEC. 9. On all profits made by any person, partnership, or
corporation during the year eighteen hundred and sixty-two, by the purchase
within the Confederate States and sale, during the said year, of
any flour, corn, bacon, pork, oats, hay, rice, salt, or iron, or the
manufactures of iron, sugar, molasses made of cane, leather, woolen cloths,
shoes, boots, blankets and cotton cloths, a tax of ten per centum shall
be levied and collected, to be paid on the first day of July next: Provided,
That the tax imposed by this section shall not apply to purchases
and sales made in the due course of the regular retail business,
and shall not continue beyond the present year. 50 bushels sweet potatoes, 50 bushels Irish potatoes, 100 bushels corn, 50 bushels wheat reserved. One-tenth of the wheat, corn, &c., as a tax in kind. Reserve 20 bushels peas or beans, or 20 bushels of both. Referees to be selected. May call in a third person. Appraisers to estimate, under oath, the quantity, quality and value of the produce. SEC. 10. That each farmer and planter in the Confederate States,
after reserving for his own use fifty bushels of sweet potatoes, and fifty
bushels of Irish potatoes, one hundred bushels of the corn, or fifty
bushels of the wheat produced in the present year, shall pay and
deliver to the Confederate Government, of the products of the present
year, one-tenth of the wheat, corn, oats, rye, buckwheat or rice, sweet
and Irish potatoes, and of the cured hay and fodder; also one tenth of
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
of March, and the tobacco on or before the first day of July, next after
their production. Each farmer or planter, after reserving twenty
bushels of peas or beans, 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 gathered
by him during the present year. As soon as each of the aforesaid
crops are made ready for market, the tax assessor, in case of
disagreement between him and the tax payer, shall proceed to estimate
the same in the following manner: The assessor and tax payer shall
each select a disinterested freeholder from the vicinage, who may call
in a third in case of difference of opinion, to settle the matter in
dispute; or if the tax payer neglects or refuses to select one such freeholder,
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 are held, when a correct computation
is practicable by such a method, and the appraisers shall then estimate
under oath, the quantity and quality of said crops, including
what may have been sold or consumed by the producer prior to said
estimates, whether gathered or not; excepting from said estimates
such 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,
imposed by this section, viz: Exemptions, each family not worth more than $500. I. Each head of a family not worth more [than] five hundred
dollars. $500, and for each minor $100, $500 for each minor living, lost, or disabled in the army. II. Each head of a family with minor children, not worth more than
five hundred dollars for himself, and one hundred dollars for each
minor living with him, and five hundred dollars in addition thereto, for
each minor son he has living, or may have lost, or had disabled in the
military or naval service. $100 each officer &c., in the army &c., or discharged for wounds. III. Each officer, soldier or seaman, in the army or navy, or who has
been discharged therefrom for wounds, and is not worth more than
one thousand dollars. 50 bushels Irish potatoes, 200 bushels corn, 20 bushels peas and beans exempt. 10 lbs. wool, 15 lbs. cotton for each member of family, exempt. Sacks to be furnished by the government and cost of barrels to be allowed. Estimate conclusive of amount of tax in money. Collector to issue warrant of distress in case of default. Notice for sales of distained property. Fees allowed. Assessor and tax payer may agree upon assessment of crops and value of the tithes. Assessor to administer oaths. Tenant pay the lessor of rent and lessor to be released from including in his statement. IV. Each widow 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
hundred bushels of corn, or twenty bushels of peas and beans, he shall
not be subject to the tax in kind on said articles, or either of them;
and the forage derived from the corn plant, shall 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
fifteen pounds of ginned cotton, for each member of the family, be
subject to said tax in kind. The tax assessor, after allowing the
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
to deliver the wheat, corn, oats, rye, buckwheat, rice, peas, beans,
cured hay and fodder, sugar, molasses of cane or sorghum, wool, thus
to be paid as a tithe in kind, after they have been estimated as aforesaid,
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
Government 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,
according to the Government standard of weight per bushel: Provided,
The government shall be bound to furnish to the producer sacks
for the delivery of such articles of grain as require to be put in sacks
for transportation, and shall allow to the producer of molasses the
cost of the barrels containing the same. The said estimate shall be
conclusive evidence of the amount in money, of tax due by the
producer to the government, and the collector is hereby authorized to
proceed to collect the same by issuing a warrant of distress from his
office, under his signature, in the nature of a writ of fieri facias,
and by virtue of the same to seize and sell any personal property on
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,
and the increase aforesaid and costs; and said sale shall be made in
the manner and form and after the notice required by the laws of
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
in the respective States to sheriffs executing writs of fieri facias, said fees to be paid as costs by the tax payer: Provided, That in all cases
where the assessor and tax payer agree on the assessment of the crops,
and the value of the portion thereof to which the government is entitled,
no other assessment shall be necessary; but the estimate agreed
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 estimate
of disinterested freeholders hereinbefore mentioned; and two copies
of such assessment and estimate thus agreed on and signed as aforesaid
shall be made, and one delivered to the producer and the other to
the collector; And provided further, That the assessor is hereby
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 provided further, When agricultural produce in kind is paid for taxes,
if payment be made by a tenant who is bound to pay his rent in kind,
the tenth part of said rent in kind shall be paid in kind by the tenant
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. Account of slaughtered hogs to be exhibited to assessor on first March. One-tenth same to be delivered as an equivalent, at rate of 60 pounds bacon to 100 lbs. pork. 1st Nov. estimate of cattle, mules, &c., to be made, one per cent. on value, to be paid 1st Jan. Gross sales of beeves prior to 1st Nov. taxed as income, deducting purchase money& value of corn consumed. In case of disagreement, referees to be selected. SEC. 11. That every farmer, planter, or grazier, or other person who
slaughters hogs, shall exhibit to the assessor, on or about the first of
March, eighteen hundred and sixty-four, 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 grazier
shall deliver an equivalent for one-tenth of the same in cured bacon,
at the rate of sixty pounds of bacon to the one hundred weight
of pork. That on the first of November, eighteen hundred and sixty
three, an estimate shall be made, as hereinbefore provided, of the value
of all neat cattle, horses, mules, not used in cultivation, and asses
owned by each person in the Confederate States, and upon such value
the said owners shall be taxed one per cent., to be paid on or before
the first day 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
be estimated and taxed as income, after deducting therefrom the money
actually paid for the purchase of such beeves, if they have been actually
purchased, and the value of the corn or peas consumed by them.
The estimate of these items shall be made in case of disagreement
between the assessor and tax payer as herein provided in other cases of
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. One for collection of articles, the other for distribution of them. Assessor to transfer estimates to post quartermaster, taking his receipt. Copy of receipt to be fnrnished the auditor by chief collector. Post quartermaster to collect articles & be responsible for their safe cussody. Post quartermaster to state the accounts of the quartermaster's receiving the articles delivered. If post quartermasters fail to collect articles estimated to be delivered to district collector. Partial payment of tax in kind to be endorsed on estimate. Cotton, wool, & tobacco distributed to agents of Secretary of the Treasury. Forage, &c., under control of Secretary of War. If in places where it cannot be used, shall cause same to be sold and proceeds paid in to treasury. In certain districts money value of articles may be collected. Money value to be due 1st January every year. SEC. 12. That the Secretary of War shall divide the service of the
quartermaster's department into two branches, one, herein denominated
post quartermasters, for the collection of the articles paid for
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 transfer
the estimate of articles due from each person, by way of a tax in
kind, to the duly authorized post quartermaster, taking from the said
quartermaster a receipt which shall be filed as a voucher with the chief
collector in settling his account, and a copy of this receipt shall be
furnished by the chief collector to the auditor settling the post
quartermaster's account as a charge against him. The post quartermaster
receiving the estimate, shall collect from the tax payer the articles
which it specifies, and which he is bound to pay and deliver as a tax to
the Confederate government. The post quartermaster shall be liable
for the safe custody of the articles placed in his care, and shall account
for the same by showing that, after proper deductions from
unavoidable 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
War may designate: Provided, That in case the post quartermaster shall be unable to collect the tax in kind specified in the estimate delivered to him as aforesaid, he shall deliver to the district tax collector said estimate as a basis for the distress warrant authorized to be issued, and take receipt therefor, and forward the same to the chief tax collector as a credit in the statement of the accounts of said post
quartermaster: 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
the articles thus collected through the payment of taxes in kind have
been received at the depot as aforesaid, they shall be distributed to
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 prescribe.
The wool collected under this act shall be retained by the
Quartermaster's Department as supplies. Should the Secretary of
War find that some of the agricultural produce thus paid in and suitable
for forage and subsistence has been, or will be deposited in places
where it cannot be used either directly or indirectly for these purposes,
he shall cause the same to be sold, in such manner as he may
prescribe, and the proceeds of such sale shall be paid into the Treasury
of the Confederate States. Should, however, the Secretary of
War notify the Secretary of the Treasury that it Would be impracticable
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
money value of said articles specified in said estimate and not required
in kind, and said money value shall be due on the first day of January
in each and every year, and be collected as soon thereafter as practicable,
and where in districts heretofore or which may hereafter be ascertained
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 assessments
in practicable localities have been made and transferred to post
quartermasters, and transportation is difficult to be obtained, the
supply 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.
SEC. 13. That the assessors, whose duty it is under said act to
estimate 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 assessors
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
such time as they may be employed, as is allowed to other agents of
the Quartermaster's Department. Estimates of incomes, &c., delivered by assessor to collector, and give receipt. Receipt to be filed with chief collector by the assessor. Money to be paid to chief collector accompanied by estimates, &c. SEC. 14. That the estimates of incomes and profits, other than
those payable in kind, and the statements or bills for the amount of the
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
the said assessor shall file his receipt with the chief tax collector of the
State, and the collector of the district, holding said estimates, statements
or bills, shall proceed to collect the same from the tax payer. The money
thus collected shall be paid to the chief tax collector of the State, and
the estimates, statements or bills aforesaid, shall be arranged by the
assessor, and general lists shall be made from them in the same manner
and for the same purposes designated by section thirteen of the
assessment act. Fiduciaries answerable for all taxables In their care and requirde to pay the taxes, &c.
Indemnified for payment of such taxes. Indemnified for payment of such taxes. SEC. 15. That every person who, as trustee, guardian, tutor, curator
or committee, executor or administrator, or as agent, attorney in
fact, or factor, of any person or persons, whether residing in the
Confederate States or not, and every receiver in chancery, clerk, register or
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 indemnified
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
estates, income money, or property in their possession or under their
control. Incomes of hospitals, asylums, churches, schools and colleges exempt. SEC. 16. The income and moneys of hospitals, asylums, churches,
schools and colleges shall be exempt from taxation under the provisions
of this act.
Secretary of Treasury rules, &c SEC. 17. That the Secretary of the Treasury be, and he is hereby
authorized to make all rules and regulations necessary to the operation
of this act, and not inconsistent herewith. Act in force two years after expiration of 1863. SEC. 18. This act shall be in force for two years after the expiration
of the present year, and the taxes herein imposed for the present
year, shall be levied and collected each year thereafter in the manner
and form herein prescribed, and for the said time of two years, unless
this act shall be sooner repealed. Approved February 17, 1864.
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 to carry on the Government of the Confederate
States," approved twenty fourth of April, eighteen hundred and
sixty-three, there shall be levied, from the passage 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 and
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 so
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
exporting, insurance, manufacturing, telegraph, express, railroad, and dry
dock companies, and all other joint stock companies of every kind,
whether incorporated or not, five per cent. The value of property taxed under this section shall be assessed
upon the basis of the market value of said property in the neighborhood
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.
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. SEC. 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
eighteen hundred and sixty-four, by any bank or banking company, insurance,
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 disabled
in such service, to the value of one thousand dollars, Provided,
That the above exemptions shall not apply to any person, whose property,
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
by the owner, or the tax assessed thereon may be reduced in the same
ratio by the district collector, on satisfactory evidence submitted to
him by the owner or assessor. SEC. 6. That the taxes on property laid for the year eighteen hundred
and sixty-four, shall be assessed as on the day of the passage of
this act, and be due and collected on the first day of June next, or as
soon 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. SEC. 7. 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
by this act, and also the first section of said act, are suspended for the
year eighteen hundred and sixty-four, and no estimated rent, hire or
interest on property or credits herein taxed ad valorem, shall be
assessed or taxed as incomes under the tax act of eighteen hundred
and sixty-three. SEC. 8. That the tax imposed by this act on bonds of the Confederate
States heretofore issued, shall in no case exceed the interest on
the same, and such bonds, when held by or for minors or lunatics,
shall be exempt from the tax in all cases where the interest on the
same shall not exceed one thousand dollars. Approved February 17, 1864.
The Congress of the Confederate States of America do enact, That
so much of section eleven of "An 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, 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 28th, 1863.
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 the right of appeal to the Secretary of
the Treasury. SECTION 2. That in all cases where the crop, out of which 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.
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.
Resolved by the Congress of the Confederate States of America, That
the daily wages of detailed soldiers, and other employees of the Government, 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.
The Congress of the Confederate States of America do enact, That
Assistant Quartermasters, 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.
The Congress of 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 the said
agents, or their duly authorized sub-agents, taking their receipts
therefor, 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 transportation,
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 the prizing
depots. SEC. 4. All acts and parts of acts, inconsistent with the foregoing,
are hereby repealed. Approved January 30th, 1864.
Office of commissioner of taxes created. Commissioner, how appointed. Salary. Duties. Clerical force. SECTION 1. The Congress of the Confederate States of America
do enact, That for the purpose of superintending the collection of
internal duties, or taxes imposed, or which may be hereafter imposed by
law, and of assessing the same, an office is hereby created in the
Treasury Department to be called the office of the commissioner of
taxes; and the President of the Confederate States is hereby
authorized to nominate, and with the advice and consent of the Senate,
to appoint a commissioner of taxes, with an annual salary of three
thousand dollars, who shall be charged, under the direction of the
Secretary of the Treasury, with preparing all the instructions, regulations,
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
superintendence 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
public service may require. Each State to constitute a tax division. State collectors, how appointed. Salary. Limitations of salaries. Duties of State collector. State collectors shall give bond. Oath of office. SEC. 2. That for the purpose of assessing, levying and collecting
all taxes and internal duties, each State shall constitute a tax division,
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 cent. on
the amount collected in each State: Provided, That in no case shall
the salary be less than two thousand nor more than three 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 and to support and defend the Constitution of the Confederate
States. Sub-division of States into collection districts; how regulated. District collector how appointed. Duties of district collectors. Shall be a resident freeholder. SEC. 3. Each State collector shall divide his State into convenient
collection districts, following as nearly as may be practicable the counties
or tax districts into which the State may have been sub-divided by
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
collector, shall be appointed by the State collector, subject to the
approval of the Secretary of the Treasury, and each of these district
collectors shall be charged with the duty of causing to be assessed and
levied, and of collecting all taxes imposed or required to be paid by
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
such regulations as shall be prescribed by the commissioner of taxes,
under the direction of the Secretary of the Treasury. District collector shall give bend Collector shall renew bond. SEC. 4. That before any such collector shall enter upon the duties
of his office, he shall execute a bond for such amount as shall
be prescribed by the commissioner of taxes, under the direction of the
Secretary of the Treasury, with not less than two sureties, to be approved
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.
And each collector shall, from time to time renew, strengthen and increase
his official bond, as the Secretary of the Treasury may direct.
And each collector, before entering upon the duties of his office, shall
take oath faithfully to discharge the duties of his office, and that he
will support and defend the Constitution of the Confederate States. Oollector's oath of office. District collectors may appoint deputies. Compensation of deputies. District collectors may revoke appointment of deputies, and may require bonds and security. Deputies, authority of. District collector responsible for deputies. Assessors, how appointed. Assessor shall take oath of office. Assessor's oath. Certificate of oath to be given to collector. Penalty for failure to make oath. District collector not prevented from collecting all duties, &c. SEC. 5. That each district collector shall be authorized to appoint,
by an instrument of writing under his hand, as many deputies as he
may think proper, to be by him compensated for their services, and also
to revoke any such appointment, giving such notice thereof as the
commissioner of taxes shall prescribe; and may require bonds, or
other securities, and accept the same from such deputy; and each
such deputy shall have the like authority in every respect, to collect
the duties and taxes levied and assessed within the portion of the district
assigned to him, which is by this act vested in the district collector
himself; but each district collector shall, in every respect, be responsible
for all monies collected, and for every act done as deputy
collector by any of his deputies whilst acting as such, and for every
omission of duty. The collector in each State shall appoint in each
district, subject to the approval of the Secretary of the Treasury, an
assessor or assessors, who shall be residents therein, and each assessor
so appointed and accepting the appointment, shall, before he enters on
the duties of his appointment, take and subscribe, before some competent
magistrate, or some district collector to be appointed by
virtue of this act, (who is hereby empowered to administer the same)
the following oath or affirmation, to-wit: "I, A. B., do swear, or affirm,
(as the case may be,) that I will support the Constitution of the
Confederate States of America, and that I will, to the best of my knowledge,
skill and judgment, diligently and faithfully execute the office
and duties of assessor for (naming the district) without favor or partiality,
and that I will do equal right and justice in every case in which I
shall act as assessor." And a certificate of such oath or affirmation shall
Tax-payers to make returns under oath to assessor. Returns, character of. SEC. 6. That it shall be the duty of any person or persons, partnerships,
firms, associations, or corporations, made liable to any tax,
imposed by any act imposing taxes, at the time prescribed by law, or if
no time be fixed by law, then at such times as may be prescribed by
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 of 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
of the property, real and personal, charged with an ad valorem tax, the
several rates and aggregate amounts, and all other matters and things
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 which such person or
persons, partnerships, firms, associations or corporations are or
shall be liable to be assessed according to law. Instructions, &c to be binding on all officers. Assessments, how to be made. SEC. 7. That the instructions, regulations and directions, as here
inbefore mentioned, shall be binding on each assessor and on each collector
and his deputy or deputies, in the performance of the duties
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
concerning all persons being within the collection districts where they
repectively reside, owning, possessing, or having the care and management
of any property, goods, wares and merchandise, articles or objects
liable to pay any tax, (by reference as well to any list of assessment
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. List to be made by assessor in case of failure of tax payer to make 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 written
list when required, as aforesaid, and shall consent to disclose the
particulars of any and all the property, goods, wares and merchandise,
articles and objects liable to pay any tax, or any business or occupation
liable to pay any tax, as aforesaid, then, and in that case, it shall
be the duty of the officer to make such list, which, being distinctly
read, consented to, and signed by the person so owning, possessing,
or having the care and management, as aforesaid, shall be received as
the list of such person. Fraudulent or false list, penalty for making. How prosecuted. Valuation, how made in case of fraudulent return. Assessor authorized to enter upon premises, &c. SEC. 9. That if any person shall deliver or disclose to any assessor
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 indictment
found therefor in any 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
the court, and shall pay all costs and damages of prosecution; and the
valuation and enumeration required by this act, shall, in all such
cases, and in all cases of under-valuation 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
of making which, they are hereby authorized to enter into and upon
all and singular the premises respectively. Assessor to enter premises and make list. Penalty for failure to make list. List shall be accepted,
SEC. 10. That if any person shall refuse or neglect to give such list
or lists within the time required as aforesaid, it shall be the duty of the
assessor for the collection district within which such person shall
reside, and he is hereby authorized and required to enter into and upon
the premises, if it be necessary, of such person so refusing or
neglecting, 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
a registered business; and in case of refusal or neglect, to make such
lists, except in cases of sickness, or other unavoidable cause, the assessor
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
good and sufficient lists of the persons and property for which such
person or property is to be taxed for the purposes of this act. Property of non-resident tax payers. Assessor to enter premises and make survey and list. SEC. 11. That whenever there shall be in any collection district, any
property, goods, wares and merchandise, articles or objects, not owned
or possessed by, or under the care or management of, any person or
persons within such district, and liable to be taxed as aforesaid, and
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
upon the premises where such property is situated, and take such
views thereof as may be necessary, and to make lists of the same,
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. Property located in districts outside that in which the owners reside, may by them be returned to the assessor thereof. List to be transmitted to the assessor of the district where such property is located. SEC. 12. That the owners, possessors, or persons having the care or
management of property, goods, wares and merchandise, articles or
objects not lying or being within the collection district in which they
reside, shall be permitted to make out and deliver the lists thereof,
required by this act, (provided the district in which the said objects
of duty or taxation are situated is therein distinctly stated,) at the
time and in the manner prescribed to the assessor of the district
wherein such persons reside. And it shall be the duty of the assessor
who receives any such list to transmit the same to the assessor
where such objects of taxation are situate, who shall examine such
lists; and if he approves the same, he shall return it to the assessor
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
such 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. Two lists to be made by district collectors. Lists shall contain names of all tax payers residing within district. List of tax-payers residing out of collection distrlct. Forms of lists to be made by State collector. Lists to be delivered to district collectors. Penalty for failure of assessor to perform duties of his office. 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 time when
said taxes become due; and the district collectors 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
enumeration, 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 out 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 the said
general list shall be devised and prescribed by the State collector,
under the direction of 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 as 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 costs of suit. Time and place of making lists to be advertised. Lists shall remain open fifteen days. Appeals; when and where to be received; notification thereof to be made. Collector shall submit list to all persons. Collector to hear and determine appeals. What question of appeal shall be determined by district collector. Appeals to be made in writing and what they shall state. Collector has power to examine and equalize valuations. Notice of increase in valuation by collector to be given tax payer. Section not applicable to estimates of income and profits, or of taxes in kind. SEC. 14. The collectors for each collection district shall, by advertisement in
some public newspaper published within his district, if any to such there be, or by written or printed notifications, to be posted up in at least four places within each district, advertise all persons concerned, of the time and place within said district when and where the lists, valuations and
enumerations, made and taken within said district, may be examined; and
said lists shall remain open for the space be of fifteen days after notice shall have
been given as aforesaid. And said notifications shall also state when and
where, within said district, after be the expiration of said fifteen days, appeals
will be received and determined relative to any erroneous or excessive valuation
or enumerations by the assessor. And it shall be the duty of each collector for
each collection district, at the time fixed for hearing such appeal as 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 at any time within fifteen days from and
after the time allowed for notification as aforesaid, to hear and determine, in a
summary way, according to law and right, upon any and all appeals which may
be exhibited: Provided, That the question to be determined by the collector, on
an appeal respecting 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 other valuations in the same district, and whether the
enumeration be or not correct. And all appeals to the district collector, as
aforesaid, shall be made in writing, and shall specify the particular cause,
matter, or thing respecting which a decision is requested; and shall, moreover,
state the ground or principle of inequality or error complained of. And the
collector shall have power to re-examine and equalize the valuations as shall
appear just and equitable; but no valuation or enumeration shall be increased
without a previous notice, of at least five days, to the party interested to
appear and object to the same, if be judge proper; which 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 section
shall not apply to estimates of income and profits, or of taxes in kind, made by
appraisers or referees as prescribed in the act passed in April, in the year eighteen hundred and sixty-three, entitled "An act to lay taxes for the common defence and carry on the government of the Confederate States." Lists to be made and forwarded to State collector, who shall collate the same. SEC. 15. The district collectors shall, immediately after the expiration of the time for hearing and deciding appeals, make out correct lists of the valuation and enumeration in each of their districts respectively, and deliver the same to the State collector, who shall collate the same in proper form and forward the same to the commissioner of taxes. District collectors shall give notice when taxes are due and payable, with time and place of payment. Penalty for failure to pay taxes when due. How collector shall proceed in case of failure to pay taxes. Collector shall make demand for payment of all taxes not included in lists. How collector shall proceed in case of failure to pay. Collector shall distrain. In case of distraint, an account of goods, &c., shall be made by collector and copy thereof left with tax payer, accompanied by demand for payment, &c. Notification of distraint to be advertised. What notice of distraint shall specify. Distrained goods, when returnable to tax payer. Collector shall sell in case of refusal to pay taxes, and how he is to dispose of the proceeds of sale. SEC. 16. As soon as the said district collectors shall deliver their
lists of assessment to the State Collector, they shall respectively give
notice, by advertisement published in each collection district, in one
newspaper printed in said district, if any such there be, and by notifications 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 notification; and all persons who shall neglect to pay the taxes so assessed 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
neglect to pay as aforesaid, it shall be the duty of the collector in person, or by deputy, within twenty days after such neglect to make a demand personally, or at the dwellings or usual places of business of
such persons, if any they have, for payment of said taxes, with the ten
per cent. additional, aforesaid. And with respect to all such taxes as are
not included in the lists aforesaid, and all taxes, the collection of which
is not otherwise provided for in this act, it shall be the duty of each
collector, in person, or by deputy, to demand payment thereof, in manner 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
days from and after such demand therefor, it shall be lawful for such
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 persons 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
be made, an account of the goods or chattels which may be distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods, chattels, or effects, or
at his or her dwelling with some person of suitable age and discretion, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to be published
in some newspaper within the district wherein the distraint is made,
if there is a newspaper published in said district, or to be publicly
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 articles distrained and the time and place for 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
miles distant from the place of making such distraint: Provided,
That in case of distraint for the payment of the taxes aforesaid, the
goods, chattels, or effects so distrained shall and may be restored to the
owner or possessor, if, prior to the sale, payment or tender shall be
made to the proper officer charged with the collection, of the full 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 prescribed 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 Confederate States, with the necessary and reasonable expenses of distraint and sale, and a commission of five per centum thereon for his own use,
rendering the over plus, if any there be, to the person whose goods, chattels,
or effects, shall have been distrained. When distrained property is not divisible, how collector shall proceed. In case distrained property is insufficient to pay taxes, &c. Collector shall render account of all charges incurred in sale, and pay over surplus of proceeds. 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 enable the collector
by a sale of part thereof to raise the whole amount of the tax with all costs,
charges and commissions, the whole of such property shall be sold, and the
surplus of the proceeds of the sale, after 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 and held for the use of the owner, or his or her
or their legal representatives, until he, she or they shall make application
therefor to the Secretary of the Treasury, who, upon such application, shall,
by warrant on the treasury, cause the same to be paid to the applicant. And if
the property advertised for sale as aforesaid, cannot be sold for the amount
of the tax due thereon, with the costs 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 commissioner of taxes. And the collector shall render a
distinct account of all charges incurred in the sale of such property, and shall
pay into the treasury the surplus, if any there be, after defraying the charge. Statutory lien, taxes shall be a. Property of collectors to be bound by a statutory lien. SEC. 18. The taxes assessed upon each person shall be a statutory lien
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 any collector shall be bound by statutory lien for five
years for all monies received by him for taxes, the date of such lien to
commence from the time of his receiving the money. And the said liens shall
extend to each and every part of all tracts or lots of land or dwelling houses,
notwithstanding the same may have been divided or alienated in part. Collector authorized to seize real estate. Notice of seizure to be given. Advertisement of seizure to be made. How collector shall proceed when property is not divisible. Collector shall sell. Surplus of proceeds of sale, how to be disposed. When property advertised for sale is insufficient to pay taxes. When tax payer shall have power to stop sale. How and when property sold for taxes may be redeemed. When tax payer is in the military service of the Confederate States, or an infant, or feme covert, or of unsound mind. Collector shall render an account of sale, and pay over surplus of proceeds thereof. Deeds for property sold for taxes, how made. Purchaser to pay for papers. All lands sold to one person at same time shall be included in one deed. Collector shall keep record of all sales, and what such records shall exhibit. Deputy making sale to return statement thereof under certificate to collector. Record thereof to be made in district court, and to be prima facie evidence of the facts stated therein. When lands are redeemed collector shall so certify to the clerk of the court. When claim of the government to lands sold for taxes accrues. SEC. 19. That in any case where goods, chattels or effects, sufficient to
satisfy the taxes imposed by law upon any person liable to
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 person whose estate is proposed to be
sold, by giving him in hand, or 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 district,
if such there be, or shall post up in at least four public 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, together with an addition of twenty
per centum. But in all cases where the property liable to tax under this act
may not be divisible so as to enable the collector by a sale of part thereof to
raise the whole amount of the tax, with all costs, charges and commissions, the
whole of such property shall be sold, and the surplus of the proceeds of the
sale, after satisfying the tax, costs, charges and commissions, shall be 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 property advertised for sale as aforesaid,
cannot be sold for the amount of tax due thereon, with the said additional
twenty per centum thereto, the collector shall purchase the same in behalf of
the Confederate States for the amount aforesaid: Provided, That the owner or
superintendent 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 owners, their heirs, executors, or
administrators, or any person on their behalf, shall have liberty to redeem the
lands and other property sold as aforesaid, within two years from the time of
sale, upon payment to the collector for the use of the purchaser, his heirs or
assigns, of the amount paid by such purchaser, with interest for the same at
the rate of twenty per centum per annum; and no deed shall be given until the
time of redemption shall have expired: Provided further, That when the owner
of any land or other real property sold for taxes under the provisions of this
act shall be in the military service of the Confederate States, 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
collector shall render a distinct account of the charges incurred in offering and
advertising for sale such property, and shall pay into the 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
defraying the charges. And in every case of the sale of real estate, 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
collection district such real estate shall be situated, in such form of law as shall
be authorized and required 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 acknowledged, the
purchaser or grantee shall pay to the collector the sum of two dollars for the
use of collector or other person effecting the sale of the real estate thereby
conveyed: Provided, That all lands sold to one person at the same time shall be included in one deed.
It shall be the duty of every collector to keep a record of all sales of
land made in his collection district, whether by himself or his deputy, in which shall be
set forth the tax for which any sale was made, 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, the name of
purchaser, and the date of sale, which record shall be certified by the officer
making the sale. And it shall be the duty of any deputy making sale as
aforesaid to return a statement of all his proceedings to the collector, and to
certify the record thereof. This record shall be deposited in the clerk's office
of the district court of the Confederate States, in which the lands sold are
situate, and a certified copy thereof shall be prima facie evidence in any court of the facts stated
therein. And when any lands sold as aforesaid shall be redeemed as hereinbefore provided, the collector shall certify the fact of such redemption to the
clerk of said court, to be filed with the record aforesaid as evidence of such
redemption. And the claim of the government to lands sold under and by
virtue of the foregoing provisions, shall be held to have accrued at the time of
the seizure thereof. Collectors shall sign duplicate receipts. Monies collected for taxes to be forwarded to State collector. State collector shall make monthly returns of receipts to commissioner of taxes and pay over monies when required. District collectors shall make complete collections, pay over all monies and render final account whenever required. Depositories; Secretary of the Treasury to designate for safe keeping of monies. Receipt of depositary to be voucher for State collector. Regulations for deposit to be prescribed by commissioner of taxes. State collector to furnish commissioner of taxes with lists containing names and amounts of tax receipts. SEC. 20. Upon receiving the tax due by each person, the collector shall sign
rALL OTHER OCCUPATIONS.
Page 9FALSE RETURNS. REFEREES.
PROFITS ON FLOUR, BACON, ETC., DURING THE YEAR 1862.
TAX IN KIND.
Page 10
Page 11
Page 12SLAUGHTERED HOGS, ETC.
POST QUARTERMASTERS.
Page 13
Page 14ESTIMATES OF INCOMES AND STATEMENTS OF SPECIFIC TAX, ETC.
TRUSTEES, GUARDIANS, EXECUTORS, ETC.
INCOMES EXEMPT.
Page 15RULES AND REGULATIONS.
LIFE OF THE ACT.
Page 16THE TAX BILL.
AN ACT, to lay additional taxes for the common defence and
support of the Government.
Page 17
Page 18
Page 19AN 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.AN ACT for the relief of tax payers in certain cases.
AN ACT to be entitled an act in relation to the qualifications
of State Collectors.
Page 20Joint 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.AN ACT authorizing the tax in kind on bacon to be commuted
by collection of salt pork as an equivalent.AN ACT to regulate the collection of the tax in kind upon
tobacco, and to amend an act entitled "An 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.
Page 21THE ASSESSMENT ACT.
AN ACT for the Assessment and Collection of Taxes.OFFICE OF COMMISSIONER OF TAXES CREATED.
TAX DISTRICTS AND DISTRICT COLLECTORS.
Page 22
RETURNS TO ASSESSORS. DUTY OF TAX-PAYERS THEREIN.
DUTY OF ASSESSOR WHERE PERSON FAILS TO EXHIBIT LIST.
Page 24FALSE OR FRAUDULENT LIST.
DUTY OF ASSESSOR, IN CASE OF REFUSAL TO MAKE RETURN, AND
PENALTY.
IN REFERENCE TO PROPERTY WHEN THE OWNER RESIDES OUT OF
DISTRICT.
Page 25
DISTRICT COLLECTORS, AFTER COLLECTING THE LISTS, SHALL MAKE
TWO GENERAL LISTS.
Page 26WHERE LISTS MAY BE EXAMINED, AND WHEN APPEALS SHALL BE
TAKEN, DECIDED, ETC.
Page 27THE PREPARATION OF LISTS FOR STATE COLLECTORS AND THE MODE
AND MANNER OF COLLECTING TAXES.
Page 28
SALE OF REAL ESTATE AUTHORIZED. WHERE GOODS AND CHATTELS
ARE INSUFFICIENT TO SATISFY TAXES.
Page 29
Page 30RECEIPTS FOR TAXES AND DISPOSITION OF MONIES COLLECTED.