Newspaper Page Text
® )e VUcchlti Constitutionalist
P,Y JAMES GARDNER.
THE TAX BILL
The following is the bill proposed by the joint
Committee of Conference on the part ot the Sea*
Lie and House of Representatives, which has pass -
ed both Houses:
That there shall be levied and collected upon the
v&.ue of all naval stores, salt, wines and spin tous
i:quors, tobacco manufactured or uomanulactured,
cotton, wool, flour, sugar, molasses, syrup, rice
and otoer agricultural products, held or owned
( n the first day of July next, and not necessary
for family consumption for the unexpired portion
of the year eighteen hundred and sixty-three, and
cf the growth or production of any year preceed*
.ag the year eighteen hundred and sixty-three, a
iax of eight per centum ; and on all moneys, b ink
rotes or otner currency on hand, or oo deposit on
;oe first day of July next, and on the value of all
credits on which th * interest has not been paid,
Lt-.d or owned by any person, copartnership or
corporation on the first day of July next, and not
employed m a business, the income derived from
which’ is taxed under the provisions of this act,
ihere shall be levied and collected a tax of one
•er cent: Provided, Taut all moneys owned,
held, or deposited beyond the limits ot the C*n '
.'ederate States, shall t> valued at ihe current
>ate of exchange iu Confederate Treasury notes,
the said tax shall be assessed on the first day
< f July next, or as soon thereafter as may be prac
: cable, and bec>Uecl:d on the first day of Octo*
ter next, or as soon thereafter as may be prac-*
..cable.
Sec. 2. Every person engaged or mtendiug ’o
engage in anv business named in ihe lif h section
<.■: this act, shall, within sixty days atter the pas
sage of this act, or at the time of beginning
easiness, and on the hist day of January in each
year thereafter, register with the district colleen
*-r, in such lorm as the commissioner of taxes
shall prescribe, a true account us t.e name and
residence of each person, tirm, or corporation en*
gaged or interested in the business, with a state'
meat of the time for which, and the place und
manner in which the same is to be conducted, and
i f all other facts going to ascertain the uinount ot
lax up >n such business for tb«- past or the fmure,
according to the provisions of this act. At ttie
' .me 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
lax as may be due upon sales or receipts in such
business, at tha time of such registry, as herein
provided ; and the c Elector shall give to the pern
son miking such registry a copy thereof, with a
•eceipt for the.jnnouat cf tux then paid.
Sec. 3. Aiy person failing to make the regis
>ry, and to nay the tax required by tile preceding
section, shall, in addition to all other tuxes upon
l:s business imposed by this act, pay double ihe
..mount of the specific tux ou such business, and
i. like sum for every thirty days of such failure.
Sec. 4. Except where herein oherwue pro
vided, there shall be a separate registry und tax
V r each business mention- d in the fifth section of
.Lis act, and for each place ot conducting the
same, but no tax shall be required for the mere
storage of goods at a place other ihau the regis*
ered place of business. Upon every change m
■be place of conducting a registered business,
there shall be a new registry, but no additional
tax shall be required. Upou the deaih ot any
: erson conducting u business registered aud
;axed us herein required, or upou ihe transfer or
:L3 business t i uarmrer, the buauwsa shall c.»>t be
subjected to any additional lax, but there shall
oe a new registry in the name ot the person
autbonxid by law to continue the business.
Sec 5. That upon each trade, business, or oc
cupation hereinafter named, the following taxes
snail be levied and paid for the year, ending on
He thirty-brat of December, eighteen bundled
and sixty-three, and for each and every year
thereafter, viz.:
I. Bankers shall pay hve hundred dollurs.—
fcrerv person shall be deemed a banker witbin
ice meaning of this act wuo keeps a place of
i usiness where credits are opened in favor of any
person, firm, or corporation, by the deposit or
collection ot money or currency, and by whom
;ne same or anv part thereof shall oe paid out or
emitted upon the druft, check, or order of such
creditor; but not to include any bank legally au
thorised to issue notes as circulation, nor agents
'or the sale of merchandize for account of pros
cucers or manutacturers.
11. Auctioneers shall par fifty dollars and two
and a half per centum on the gross amount of
sales made; provided, however, that on all sales
a; auction of stock or securities for mon«y, the
vax shall he one fourth of one per centum on the
fro gs amount of sales. Every person shall be
ueemed an auctioneer, within the meaning of
:l-j act, whose occupation it is to offer property
'or sale' to the highest or best bidder at pnblic
. ntcry. The tax upon the auctioneers shall be
deemed a tax upou the personal privilege, to be
; aid by each individual engaged in Ihe business,
and without regard to the place at which the
same is conducted. So tax shall be required up
i D auction saies made lor dealers in a business
legtstered and taxed, and at their places of busi<
necs, or upon official sales at auctioD, m.de by
udicial or’ executive officers, or by personal re
i reseutatives, guardians or committees.
ill. W'uoles.le dealers in itqu.ni of any and
every description, including distilled spirits, ter*
mented liquors, and wines of all kinds, shall pay
wo hundred dollars, and live per centum on the
gross amount of sules made. Every person, oth
er than the distiller or brewer, who shall sell or
, j - gale, any such liquor* or wines, in quan*
■.. ties of more than three gallons at one time, to
;ae same purchaser, shall be regarded as a whole*
..e dealer in liqnors within the meaning of this
act. Ail persons, who shall sell, or off r lor sale,
such liquors or wines, in quantities less than
Teree gallons at one time to the same persjn,
-_a!i be regarded as a retail dealer in liquors.
IV. Retail dealers in liqnor, including distilled
spirits, termented liquors and wines of every de
-rriptton, shall nay one hundred dollars and teu
rer centum on tae gross amount of ail sales
made, .
V. Retail dealers shall pay fifty dollars ana
;wo and a half per centum on the gross amount
*' sales made. Every person whose ousmess or
-ccupation tt is to sell or offer to sell groceries
- acv goods, wares, merchandise or other things
f foreign or domestic production, in less quan*
■ ties than a whole original piece or package al
ne »ime to the same person, not including
•w-e= spirituous or malt liquors, shall here*
■'irded as a retail dealer under this act ; pro
dded however, that anv mechanic, who shall
H n^,iT t t» products of the labor of himself and
L', own family shall be exempt from this fax.
V ! Wholesale dealers shall pay two hundred
"ar= and two and a half per centum on the
g-iss amount ofal! sales made. Every person,
-whose bu.-ir.ess or occupation it is to sell or offer
g( .ji groceries, or anv goads, wares, or mer*
• in *ise of foreign or domestic production, by
ce or more original package or piece at one
:.me to the same purchaser, uot including wines,
spirituous or malt liquors, shall be deemed as a
wholesale dealer under tots act ; but, bavins
been registered as a wholesale dealer, such per"
sea mav.also sell, as aforesaid, a;* a retailer.
VII. 'Pawnbroker? shall pay two hundred dols
’.ars. Every person, whose business or occuj a*
•.ion it is to take or receive, byway of pledge,
favor or exchange, any goods, wares or merchan
dise, or any kind of personal property whatever,
for the repayment or security of money lent there
on, shall be deemed a pawnbroker under this
act.
VIII. Distillers shall pay two hundred dollars,
and also twenty per centum on the gross amount
if ail gales made. Every person or co*partner
th;p, who distills or manufactures spirituous it*
AUGUSTA, GA„ WEDNESDAY MORNING, APRIL 29. 1863.
piors for sale, shall bo deemed a distiller under
his act: Provided, however, That distillers ot
ruit, for ninety days or less, sh >ll pay sixty doU
law, and also fifty cents per gallon on the first ten
gallons, and two dollars per gallon on ail spirits
d.stilled 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 tor
sale from malt, wholly or in part, shall be deemed
a brewer under this act.
"Hotels, inns, taverns und eat mu buses shall be
classified and rated according to the yearly rental,
or it not rented, according u» the estimated race
of the yearly rental of the hou-e or property occu
pied or intended to be occupied as a hotel, inu,
tavern or eating house, as follows, to wit: iu cases
where the actual or estimated rent shall amount
to SIO,OOO or more, they shall constitute the firiit
class, and pay an anuual sum of five hundred dol
lars ; in cases where said rent shall be five thou*
sand dollars and less than ten thousand dollui*,
they shall constitute the second dam, uud pay an
annual sum of three hundred dollars; and incases
where said rent snail be two thousand five buns
dred dollars, and less than live thousand dollar.-,
they shall constitute the third class, and pay »u
annual sum ot two hundred dollars; iu cases
where said rent shall be one thousand dollars, aud
less than two thousand five hundred d liars, they
ahull constitute the fourth class, and pay au an
nual Bum ot one hundred dollars; uud in cages
whore said rent shall be less than ene thousand
dollars, they shall constitute the fifth uud
pay an annual sum of thirty dollars. Every place
where lood aud lodgings or lodgings only are
provided for und furnished travellers, sojourners
or boarders in view of payment therefor, the in*
come or receipts from which amount to five hun
dred dollars from that source, shall be regarded a
hotel, inn cr tavern under this act.”
XI. Thai every place where food or refresh*
nients of any kind are provided for casua 1 visitors
and sold tor consumption therein, und every
buardmg house in which there shall be six board
ers or more shall be deemed an eating house un
der this act.
XII. Brokers shall puv two hundred dollars.
Any person whose business it is to purchase and
sell stocks, coined money, bank notes, or other sen
curities, for themselves or other , or who deals in
exchanges relating to money, shall be deemed a
broker under this act.
XIII. Commercial brokers or coo mission mer
chant shall pay two hundred dollars, and two
und a half per ceutum upon all sales made. Any
person or firm, except one registered as a wh le
sale dealer or banker, whose business it is, as the
ageut ot others, to purchase or sell goods, or seek
orders therefor in original or unbroken packages,
or produce consigned by others ihau the pro
ducers, to inanuge business mutters for the own
ers of vessels, or for the shippers or consignors ot
goods, or whose business it is to purchase, rent,
hire or >ell real estate or negroes, shall be deemed
a commercial bioker or commission merchant
under this act.
XIV. Tobacconists shall pay fifty dollurs, uml
two and a hall per ceut. on gross amount of salts.
Any person whose business it is te sell, a' retail,
cigtitf, snuff, or tobacco in any form, shall be
deemed a tobacconist under this uct. But regis
tered wholesale aud retail dealers shall not be
• ax«»u a.* loUttfrf-'.aiiJiU. ■
XV. fb*U pa five uuhd’-e’r
und five p.r cent, on all receipt#, which tux shall
b • paid by the owner of the building. Every
edifice used so the purpose of dramatic repre
sentations, plays or performances, and not includ
ing 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 tux 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 ex
hibiting shows shall pay fifty dollars. Every
person who performs by slight of baud shall le
regarded as a juggler under this act: Provided,
That no icgistry made in one rftute sha’l be held
to authorize exhibitions in another State; and but
one registry sball be required under this act to
authorise exhibitions in any one State.
XVI. Bowling alleys aud billiard rooms shall
pay forty dollefs for each alley or billiard table
registered, which tax shall be paid by the owner
thereof. Every place or build-ng where bowls
are thrown or billiards played, and open to the
pub'ic, with or without puce, shall be regarded
as a bowling alley or billiard room respectively
under this act.
XVII. Livery stable keepers shall pay fifty doU
lars. Any person whose occupaliou or business
is to keep horses for hire or to let, shall here*
garded as t livery stable keeper under this act.
X VIII. Cattle brckeis sball pay the sum of fi.ty
dollars, and two and a half per centum on the
gross amount of sales made. Any person whose
business it is to buy and sell and aeal iu cattle,
horses, hugs 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 busi
ness it is to butcher and sell, or oiler for sale in
open market or otherwise, the flesh ot cattle or
sheep, shall be deemed a butcher under this act;
and any person whose busines it is to sell, or offer
for sale, bread shall be deemed a baker under this
act.
XX Pedlers hall pay fifty dollar', and two and
a hall per cent, on the gross sales. Any person,
except persons engaged in peddling exclusively
periodicals, books, .newspapers, published in the
Confederate States, dibits, or religious tracts, who
sells, or offer to Bell, at retail, goods, wares, or
other commodities, travelling with his goods from
place to place in the street, or through different
pa-ts of the counirv, shall he deem'd a pedler
under ibis act: Provided, That any pedler who
sell’, or offers to sell, dry goods, foreign or
domestic, by one or more original pieces oi pack,
ag-s ttPO*. e time, and to the tame person "r per*
sons as aforesaid, shall pay one hundred dol urs,
and two and a half per cent, on the gre-s -ales :
and any oenon who peddles jewelry shall pay
tjfty dollars, and two and s h iif per centum on
the gross sales. The lax upon peddlers shall be
deemed a tax upon the personal privilege, to be
paid by each individual engaged in the business,
without r-gard to place ut which ihe same is con*
ducted.
XXI. Apothecaries shall pay fifty dollars, and
and two ‘ and a half per centum on the grass
amount of sales made. Every person who keeps
a shop or building where medicines ere com
pounded or prepared according to prescription
of phvsiciaas, and sold, sbad be regarded us an
apothecarv undar this eci.
XXII. Photographers shah pay the stun of fifty
dollars and two and a halt per centum on the
gross amount of sales made. Any person or
persons who make for sale photographs,
amorotvpes, daguerrotypes, or p-ctnres od glass,
metal, paper, or other material, by the action of
light, shall he regarded a photographer under
this act.
XXIII. lawyers actually engaged iu practice
shall pay fifty dollats. Every person whose busi*
ness 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 ot any
State, or give advice in relation to caoses or mat
ters pending therein, shall be deemed to be a
lawver witbto the meaning of this act.
XXIV. Phya.ctans, surgeons and dentists ac
tually engaged in 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 di-eose or
aAinp, 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 expend 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, sur
geons and dentists ahull be deemed a tax upon
the personal privilege, to be paid by each indi
vidual in the business, and without regard to the
place at which the tame is conducted : Provided,
That the provisions of ibis act shall not apply to
physic ans and surgeons exclusively engaged in
lb** Confederate service.
XXY. Confectioners shall pay fifty dollars
aud two and a half per centum on the gross
amount of sales. Every person who sells at retail
c mfeclionary, sweet me its, c< rr.fi is, or other con*
feet*, iu any bntldiog, shall be regarded as a con
fectioner under this act.
Sec. 6. And every person registered and taxed
upon the gro ;s amount of sales as aforesaid shall
u« required, on the first dav of July, eighteen
huodied and sixty-three, to make a list or return
to the ot the district ot the amount
of such sales as aforesaid, us wit: From the pass
age of this act to the thirtieth day of June, eigh
teen hundred and six»y three, inclusive, aud at
the end of every three months, or within ten days
thereafter, after the said first day of July, eigh
teen hundred and sixty-three, make a list or re
turn to the assessor of th? district of the gross
amount of pitch salts made cs aforesaid. with the
amount oi tax which has accrued, or should accrue
thereon, which list shall hate annex 'd thereto a
declaration, under oath or atlrmation, in form or
manner as may be preset ibed by the commissioner
of taxes, that*the same is true and correct, and
shall, at the same time as aforesaid, pay to the
collector the amount of tux thereupon as afore
said, and in default thereof shall ray a penalty in
double the amount of the tax.
Sec. 7. 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 nod collected at the end
of each year, in the mann -r prescribed for other
taxes enumerated in this art; Provided, That no
taxes shall be imposed by Virtue of this act on the
salary of any person receiving a salary not exceed
ing one thousand dollars per annum, or at a like
rate for another period of time, longer or shorter.
Sec. 8. That the Secretary of the Treasury shall
cause to be assessed and ascertained, on the first
of January next, or as soon thereafter as praetis
cable, the income and profits derived by each
person, joint slock company or corporation from
every occupation, employment or business, wheth.«
er registered or not, in vrh'ch they may have been
engaged, and from every investment ol labor,
skiU, property or money, and »he income and pro
fits derived from any source whatever, except sal
aries, during the calendar ’ ear preceding the said
first day of January next, and the said income
and profits shall be ascertained, assessed aud
taxed in tie manner hereinafter prescribed.
, I. If the income be derived frr-m the rents of
houses, lands, tenements, y* inutaciuring or min*
ing establishments, aud machinery, mills,
springs <»f salt or oil, or
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 deduc*
tion not exceeding five per centum for annual re
pairs.
11. If the income be derived from any manu
facturing mining business, there shall be de
ducted from the gross value of the products of the
year: first, the rent of the establishment aud fix*
tures, if actually rented, and not owned oy 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.
HI. If tne in3oma b-* derived from navigating !
enterprises, there shall be deducted from the gross j
earning 4, inc tiding tile value of freights on goods j
shipped by the person running the vessel, the hire ;
of the bout or vessel, if not owned by the person 1
running the same, or if owLed by him a reas' nu
b!e allowance tor the wear and tear of the sane,
not exceeding ten per ceut. per annum, and also
the cost of running the boat < r vessel.
IV. If the income be derived by the tux payer
from boat or ship building, there shall be deduct*
ed from the gross receipt** of his occupation, in*
eluding the value of the ship when finished, if
built for himself, the cost of the labor actually
hired and by himself, and the prune cost of
the materials, if purchased by bun.
V. If the income be derived by the tax payer
from the sale of merchandize or any other proper
ty, real or personal, there shall be deducted from
the gross amount of sales, the prime cost of the
property sold, including the cost of trnsporiation,
salaries of clerks actually paid, and the rent of
buildings employed in the service, if hired and
not owned by himself.
VI. If the income be derived by the tax payer
from any other occupation, profession, employ
ment or business, there shall be deducted from
the gross amount of fees, compensation, pro*
fits, earnings, or commissions, the salaries of
clerks actually paid, and the rent of ihe office or
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 mate
rial other than machinery purchased for the use
of his business, or to be convened into some oth
er* form in the course of bis business; and in case
of mutual insurance companies, itie »m.»uut of
losses paid by them during the year, 'i he income
derived fiom all other sources shall be to
nod ductioo whatever. Nor shall foreigner be
subject to a tux from any other income than i»uf
derived from property owned, or occupations or
employments pursued by them within the Con
federate States, and in estimating income there
shall be included toe value of t e estimated an-’
nual rental of all dwellmgs house?, buildings or
ouilding lots in cities, towns or villages, occupied
I by the owners, or owue i and not occupied or
hired, and the value of the estimated annual hire
of all slaves not engaged on plantations or farms,
! and n t employed in some business or occupa*
| tions the profits of which are faxed as income
under this act. When the income shall be thu--
ascenained, all ot those which do not exceed five
hundred dollars per annum shall be exempt from
taxation. Ou ail incomes received during the
year over five hundred dollars and not exceeding !
fifteen hundred dollar.-, aux of live per cent. |
shall be paid; on uii incomes over fifteen hundred j
dollars, aud Jess than three thousand dollars, five
per cent, shaii be paid on tbefirst fifteen hundred |
dollars, and te per cent, on the excess; on all
incomes of or over three thousand dollars, and !
less than five thousand dollars, a tux ot tea per
cent, shall be paid; on all incomes of or over j
five thousand dollars, and le.-s than ten thousand j
dollars, a tax of twelve and a half per cent, shall I
be paid; and on ah inc -cues of or over ten thou- 1
sand dollars, a tax ot til teen per cent, shall be j
pai . All joint stock companies und corpora
tions shall reserve oneslenth ot the annual earn
l gs, set apart for dividend and reserved fund, to
be uaid to the collector ot ihe Uonlederate tax,
und tbe dividend then paid to the stockholder
shall not be estimated as'apartof bis income
for tbe purposes of this act. All persons shall
give in an estimate of their income and profits
derived from any other source wuatever, and in
doing so shall first state the gross amount ot their
receipts as individuals or members of a firm or
partnership, also, state particularly each item for
which a deduction is to be made and the umount
to be deducted for it, provided, that the income
and profit on which the above tax is to be imposed
shall not be deemed to include the products of
land wht h are taxed in kind, as heieinafter des
cribed. Provided, further, that in case ihe an
nual earnings of said joint stock companies and
corporations set apart as aforesaid, shall give a
pretit of more thau ten and less than twenty per
cent, up »u their capita l stock paid in, one-eighth
ot suid sum so set apart shall be paid as a tax to j
the collector aforesaid, and in case said sum
so set apart shall give a profit of more than twen
ty per cent, on their capital stock paid in, one
sixth thereof shall be reserved aud paid as afore
said, Tne tax levied in this section shall b col
lected on the first day of January ensuing.
Sec. 8. That if the assessor shall be dissatisfied
with the statement or estimate of income and
profits derived from any source whatever, other
thau products in kind, which the tax payer is re
quired to render, or with any deduction da med
by suid tux payer, he. shall select one disinter
ested ettirm ot the vicinage, as a referee and
the tax payer shall select another, and the two
thus selected shall call in a third, who shall in
vestigate and determine the facta in reference to
Said estimate and deductions, and fix the amount i
of income and profits on which the tax payer j
shall be assessed, and a certificate signed by a
majority of the referees, shall be conclusive as to
the amount of income und profits on which the tax
payer shall be assessed : Provided, that if any
person shall fail or refuse to render the state
ment or estimate aforesaid, or shall fu.il or refuse
to select a ret* rec as aforesaid, the assessor shall
select three referees, who shall fix the amount
of income aud profits on which the tax payer
shall be assessed from the best evidence they
can obtain, and a certificate signed bv a major*
ity ot Raid 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 thatthe statement or
estimate of income and profits rendered by the
tax payer does not contain more than four-fifths
of the true an real amount of his taxbale income
und profits, then the tax payer, in addition to
the income tux on the true amount of ius in
come and profits ascertained and assessed by the
referees, shall pay ten pel centum on the amount
of said income tax, and th» assessor shall be en*»
titled to one-fifth or said additional ten per cen
turn over and above all other fees and allowun*
ees: And provided further, thatthe assessor
may administer oaths to r e'er ees, the lax payer,
and any witness before the referees, in regard to
said estimate, and any deduettou claimed, or any
fact in reference thereto, in such form us the
Secretary of the Treasury may prescribe.
Sec. 10. 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
I the smd year, of any flour, corn, bacon, pork, oats,
hay, fice’, salt, iron, or the manufactures ot ir >n,
sugar, molasses made of cane, butter, wcolen
cloths, shoes, boots, blankets, and cotton cloths,
a tax of ten per centum, shall be levied aud col
lected, to be paid on the first day ot July next:
Provided, That the tax imposed by ibtsstciion
shall not apply to purchases and sales made in the
due course of regular retail business, and shall
not continue beyond the present year.
Sec. 11. Each farmer aud planter in the Cou*
•i far. Jw <w» w*
Os Irish potatoes, one hundred bushels of coin,
or fifty bushels of the wheat produced iu the
year, shall par aud deliver to the Confederate
Government, of tin* products of the present year,
one* tenth of the wheat, corn, < ats, rye, buckwhet*’,
or rice, sweet aud Irish potato s and of the cured,
hay and fodder; also ooeMenth of the sugar,
molasses made of cane, cotton, w 00l und tobacco ;
the cotton ginned and packed in some secure
manner, and tobacco shipped and packed in
boxes, to be delivored by him on or before the
first day of March in ihe next}tar. Each far*
mtr or planter, after reserving twenty bushels of
I peas or beaus, but not more than twi my bushels
! of both, for his own use, shall deliver, to the Con-
I federate Government, for Ps use, oucateuth of ihe
; peas, beans and ground peas produced and gath*
I nred by him during the preteat year. As noon us
the atoresaid cropsaremade ready, for market, tb*-
i tax assessor, iu case of disagreement beiween b.m
• and the tax payer, shall proceed to estimate the
same in the following manner: The assessor
and the tax payer shall each select a dis ntereated
freeholder from the vicinage, who may call in u
third in case of a difference of optuiou, to seitle
the matter in dispute; or if the tax payer uegiec
or reluse to select one such freeholder, the »*aid
assessor shall select two, who snail ptoceed to
assess the crops as herein provided. They shall
ascertain the amount of the crops either byactu il
measurement or computing "‘he contents of the
rooms or houses it* which they are heiJ, wnen a
correct computaiiou is practicable by such a
method, and the appraise?»> shall then estimate,
under oath, the quantity and quality of said crops,
including what may have beeu sold, or consum 'd
by the producer pr or to said e* ’mate, whether
gathered or not, and the value of he portion
thereof to which the government is euulvd, and
shall give a writteu statement of this estimate to
the said collector, and a copy of the same to the
producer. Thmsaid producer shall be required
to deliver the wneat, corn, oats, rye, barley, htick# j
whea’, rice, peas, beans, cured hay and fodder,
sugar, molasses of cane, wool and tobacco, thus
to be paid as a tithe in kind, in such form and
ordinary marketable condition as may be usual
in the section iu which toey are to be delivered,
and the cotton to such manner us hereinbefore
provided, within two months from the time they
have been estimated as aforesaid, at some depot
not more than eight miles from the place of
production, and if not delivered by that lime, in
such order, he shall be liable to pay fi!ty percent,
more than the estimated value ot the portion
aforesaid, to be collec J ed by the tax collector as
hereinafter prescribed: Provided, The govern
ment shall be bound to furnish to the producer
sacks for thedr livery of such articles of grain as
require to be put iu sacks for transportation, and
shall aPow to the producer of molasses ihe cost or
the barrels containing the same. The said esti
mate shall be conclusive evidence of t.,e ami unt
in money, of tax due by the producer to the gov
ernment, and the collector is hereby authorized to
proceed to collect the same by issuing a warrant
of distress from his office, under his signature, m
the nature of a writ of fieri tacias, and by Virtue
of the same to and sell any person- 1 prop
erty . n the premises of the tax payer er ei*€- ,
v! re, belonging to him, or so much thereof a*?
may be necessary for the purpose ot paying the
tax, aud the additional filly per cent, aforesaid
and costs; and said sale shall be made in the
manner and form and after the notice required oy
the laws of the several States for judicial sales of
personal property, and the said warrant of tiis
iress may be executed by the tax collector or unv 1
deputy by him appointed for that purpose, and 1
the deputy executing the warrant snail be enu* i
t'ed to the same fres as are allowed in the re* -
speefive States to sher.ffu executing writs of fieri *■
facias, said tees to be paid as costs by the tax >
payer; Provided, That in ail cases where the i
assessor and the tax payer agree on the assess* •:
meat of the crops, anti the value portion <
thereof to which the government is entitled, no t
other assessment shall be necessary ; but the es
timate agreed on shall be reduced to writing and
signed by the assessor and tax paver, aud have c
the same force and effect as the assessor nt aud p
estimate of disinterested freeholders hereinbefore
mentioned; and t«vo copies of such assessrmnt
and estimate thus agreed on and signed as afore- *
said shall be made, and one delivered to the ‘
producer aud the other to the collector: And I
provided further. That the assessor is hereby en- t
VOL, 16- -: No 17
titled 10 administer oaths to the tax payers and
to witnesses in regard to any item of the "Htimate
herein required to be made: And provided fur*
iher, When agricultural produce in kind is paid
for taxes, it payment be made toy a tenant who is
bound to puy Ui* rent to kind, ihe teutn part of
, said rent in kina 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
i government officer shall release the lessor from
all obligation o induce said lent in kind in his
, statement of income, and discharge the tenant
i trom so much of his rent to the lessor.
Sec. 12. That every farmer, planter, or grazier
shall exhibit to the assessor, on or about the Ist of
March, 1*64, 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 au 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 next, and each year
thereafter, an estimate shall he made, as hereinbe
fore provided, of the value of all neat cattle, hofses.
mules, not used in cultivation, and asses owned by
each person In the Confederate States, and upon
such value the raid owners shall be taxed one pei
cent., to be paid ou or before the first day of Jan
uary next ensuing. If the grazier, or planter, or
farmer shall have sold beeves since the passage oi
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
mouev actually paid for the purchase of beeves,
if they have been actually purchased, and the value
of the corn consumed by them. The estimate of
these items shall be made in case of disagreeament
between the assessor and tax-payer as herein pro
scribed in other cases of income tax ; and on each
succeeding fir.-t day of November, the beeves sold
during the preceding twelve months shall be esti
mated and taxed in the same manner.
Sec. 13. That the Secretary of War shall divide
the service of the quartermaster's department into
two branches, one, herein denominated post quar
tenunsqera, for the collection of the article-* 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
i person, byway of a tax in kind, to the duly author
ized post quartermaster, taking from the said quar
termaster a receipt which shall be filed as a vou
, cher 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
uiiartermaster's account as a charge against him.
The post quartermaster receiving the estimate,
shall collect from the tax-payer the articles whb n
* it specifies, and which he is bound to pay and dc
- liver as a tax to the Confederate <im eminent.
The post quartermaster shall he liable for the s ale
custody ot the articles placed in his care, and shall
J account for the same by showing tliat.afte; propel
deductions from unavoidable loss, the residue h -
| been delivered to the distributing agents as evi
. deuced by their receipts. The said post quartet
master shall, also, state the accounts of the quar-
termaster’s receiving from him the article- deliv
' ered in dayment of luxe* in kind at his depot, and
make a monthly report of the same to such ofti» ei
a* l the Secretary of War may designate: /*ri*"o.k -L
[ That in rase the post quarter master shall be unable
' Th fm n-d to him a- afbrc.-tuid. hr -u ufngffiTft:-.
* the district tax collector said estimate as a hasi
f for tiie distress warrant authorized to be issued.
* and take a receipt therefor, and forward the same
1 to the chief tax collector as a credit iu the state
ment of the accounts of said po-t quartenaa-tei .-
/Vorb/e«i, That any partial payment of said tax
in kind shall be endorsed on said estimate bofoic
delivering the same to the district tax collector a*
aforesaid, and the receipt g ven to him there tor by
the district tax collector shall specify said partial
payment. When the articles thus collected through
tin* payment of taxes in kind have been received
at the depot os aforesaid, they shall lie dNt; ibumd
to the agents of the Secretary of the Tit-a- ;y,
they consist, of cotton, wool or tobacco, or
be suitable for forage or subsistence t<> sin-’i
and in such manner as the Secretary of W.i,
prescribe. Should the Secretary of‘War tin
some ot the agricultural prod.nc thus paid in am
suitable tor forage and sub.-istfii.-o ha- been or
will In- deposited iu place.- where it cannot be r-ed
either directly or indirectly for these purposes, lie
shall cause the same to he sold, in such luauuer as
he may prescribe, and the proceeds of .such sale
shall be paid into the Treasury of the Confederate
.-states. Should, however, tie* Secretary of W.v
notify the Secretary of the Treasury that it would
be impracticable for him to collect or use the arti
cles taxed in kind, or any of them. t<> be received
in certain districts or localities, then the Secretary
of the Treasury shall proceed to collect in said di.-
tricts or localities the money value ot 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 he collected
as soon thereafter as practicable.
Sec. 14. That the estimate of incomes ami pro!
its, other than those payable in kind, and the state
ment- or bills for the amount of the specific tax on
occupations, employments, business and profess
ions, and ot taxes on gross sales shall lie delivered
by the assessor to the collector of the district, who
shall give him a receipt for the same, and the -aid
I assessor shall file ins receipt with the chief tax
collectin’ *i tin- State, and the collectot «»; 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 accompanied
by the estimates, statements or billsafore-aid.de
livered by assessor to the district collector a< afore
said.
Sec. l ’». That every person who as trustee, guard
ian. tutor, curator or committee, executor or ad
ministrator. or as agent, attorney in fact, or fa (tor.
of any person or per-olis. whether residing in the
Confederate States or not. and every receiver in
chancery, clerk, register or other officer or any
court, -hall he answerable for the doing ol ail
such acts, matters and things as shall be required
to be done in order to the assessment of tlie money,
property, products and income under their control,
and the payment of taxes thereon, and shall be in
demnified against all and every person for all pay
ments on account of the taxes herein specified, and
for all taxes due from the estates, income money,
or property in their possession or under their con
trol.
Sec. 10. The income and moneys of hospitals,
asylums, churches, schools and colleges, shall be
exempt lrom taxation under the provisions of this
act.
Sec. 17. That the Secretary of the Treasury be.
ami be is hereby, authorized to make all rules and
regulations necessary to the operation of this act,
and uot inconsistent herewith.
Sec. Is, This act shall be in force for two years
alter the expiratian ol the present year, and the
taxes herein imposed tor the present year shall be
levied and collected for each year thereafter in the
manner and form herein prescribed, and for the
said time ot two years, unless this act shall bo
sooner repealed :* Product, The tax on naval
stores, flour, wool, cotton, tobacco and other agri
cultural products of the growth of any year pre
ccdiugthe year lsa imposed in the first section
Ot this act. Shall be levied and collected only for
the present year.
Kl.n is the most conservative element of so
ciety anti ought to be cherished and encour
aged by aH lawful means. People never plot
mischief when they arc merry. Laughter is
an enemy to malice, a foe to scandal, and a
fnend to every virtue. It promotes good tem
per, enlivens the heart and brightens the in
tellect. Let us laugh when we can.