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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:
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.
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.
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
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:
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.
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.
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.
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.
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
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.
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.
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
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.
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.
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
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.
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.
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.
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.
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.
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
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.
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.
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.
XX. 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
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.
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.
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.
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
Provided, That the provisions of this act shall not apply
to physicians and surgeons exclusively engaged in the Confederate
service.
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.
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.
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.
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
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.
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.
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.
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.
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.
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
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.
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.
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
Provided, That the following persons shall be exempt from the payment of the tax in kind,
imposed by this section, viz:
I. Each head of a family not worth more [than] five hundred dollars.
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.
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.
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
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
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.
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
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.
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.
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.
SEC. 16. The income and moneys of hospitals, asylums, churches, schools and colleges shall be exempt from taxation under the provisions of this act.
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.
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.
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
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
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.
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.
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.
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.
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.
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.
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.
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.
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.
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
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.
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
Provided, That nothing herein contained
shall prevent any district collector from collecting himself the whole
or any part of the duties and taxes so assessed and payable in his district.
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 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.
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
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
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.
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.
SEC. 11. That whenever there shall be in any collection district, any
property, goods, wares and merchandise, articles or objects, not owned
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.
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,
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.”
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.
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
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.
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.
SEC. 19. That in any case where goods, chattels or effects, sufficient to
satisfy the taxes imposed by law upon any person liable to
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 furth