Proposed by the Senate to the bill (II. R. 18) to lay taxes for the common defense, and carry on the government of the Confederate States, Strike out all after the enacting clause, and insert : 1 " That a tax of fifteen per centum shall be levied and collected 2 upon the value of all naval stores, salt, wines and spirituous 3 liquors, tobacco manufactured or unmanufactured, cotton, wool, 4 flour, sugar, molasses, syrup, rice, and other agricultural pro- 5 ducts, not owned by the producers, on the first day of July next, 6 and on the value of all naval stores, cotton, wool and tobacco, 7 owned by the producers, on the first day of July next, and of the 8 growth of any year preceding the year eighteen hundred and 9 sixty-three, a tax of five per centum; and on all moneys, Con- 10 federate or State treasury notes, bank notes or other currency on 1 1 hand, or on deposit on the first day of July next, and on all 12 credits on which the holder has refused to receive treasury notes 13 in payment, a tax of two per centum : Provickd, That all moneys 14 owned, held, or deposited beyond the limits of the Confederate 15 States, shall be valued at the current rate of- exchnnge in Con- 16 federate treasury notes, and the said tax shall be assessed on the 17 first day of July next, or as soon thereafter as may be practica- 18 ble, and be collected on the first day of October next, or as soon 19 thereafter as may be practicable. 1 Sec. 2. Every person engaged or intending to engage in any 2 business named in the fifth section of this act, shall, within sixty 3 days after the passage of this act, or at the time of beginning busi- 4 ness, and on the first day of January in each year thereafter, 5 register with the district collector, in such form as the comm's- 6 sioner of taxes shall prescribe, a true account of the name and 7 residence of each person, firm, or corporation engaged or inter- 8 ested in the business, with a statement of the time for which, and 9 the place and manner in which the same is to be conducted, and 10 of all other facts going to ascertain the amount of tax upon such 1 1 business for the past or the future, according to the provisions of 1 2 this act. At the time of such registry, there shall be paid to the 13 collector the specific tax for the year, ending on the next thirty- I i first of December, and such other tax as may be due upon sales or 15 receipts in such business, at the time of such registry, as herein 16 provided ; and the coUertor shall give to the person making such 17 registry a copy thereof, with a receipt for the amount of tax then 18 paid. 1 Sec. 3. Any person failing to make the registry, and to pay 2 the tax required by the preceding section, shall, in addition to all 3 other taxes upon his business imposed by this act, pay double the 4 amount of the specific tax on such business, and a like sum for 5 every thirty days of such failure. 1 Sec. 4. Except where herein otherwise provided, there shall be 2 a separate registry and tax for each business mentioned in the 3 fifth section of this act, and for each place of conducting the 4 same, but no tax shall bo required for the mere storage of goods 5 at a place other than the registereil place of business. Upon 6 every change in the place of conducting a registered business,. 7 there shall be a new* registry, but no additional tax shall be- 8 required. Upon the death of any person conducting a business- 9 registered and taxed as herein required, or upon the transfer of U) the business to another, the business shall not be subjected to 11 any additional tax, but therj shall be a new registry in the name- 12 of the person authorized by law to continue the business. 1 Siic. 5. That upon each trade, business or occupation herein-- 2 after named, the following taxes shall be levied and paid for the 3 year, ending on the thirty-first of December, eighteen hundredl 4 and sixty-three, and for each and every yeir thereafter, viz. : o 1. Bankers shall pay five hundred dollars. Every person shall' 6 be deemed a banker within the meaning of this act who keeps a- 7 a place of business where credits are opened in favor of any 8 person, firm, or corporation, by the deposit or collection-of money 9 or currency, and by whom the same or any part thereof shall bft- 4 10 paid out or remitted upon the draft, check or order of such cred- 11 itor; but not to include any bank legally authorized to issue 12 notes as circulation, nor agents for the sale of merchandize for 13 account of producers or manufacturers. 14 II. Auctioneers shall pay fifty dollars and two and a half per 15 centum on the gross amount of sales made: Provided, however, 16 That on all sales at auction of stocks or securities for money, the 17 tax shall be one fourth of one per centum on the gross amount of 18 sales. Every person shall be deemed an auctioneer, within the 19 meaning of this act, whose occupation it is to offer property for 20 sale to the highest or best bidder at public outcry. The tax 21 upon the auctioneers shall be deemed a tax upon the personal 22 privilege, to be paid by each individual engaged in the business, 23 and without regard to the place at which the same is conducted. 24 No tax shall be required upon auction sales made for dealers in 25 a business registered and taxed, and at their places of business, 26 or upon official sales at auction, made by judicial or executive 27 officers, or by personal representatives, guardians or committees. 28 III, Wholesale dealears in liquors of any and every description, 29 including distilled spirits, fermented liquors, and wines of all 30 kinds, shall pay two hundred dollars., and five per centum on the -31 gross amount of sales made. Every person, other than the dis- 32 tiller or brewer, who shall sell or offer for sale, any such liquors 53 or wines, in quantities of more than three gallons at one time, 5 34 to the same purchaser, shall be regarded as a wholesale dealer in 35 liquors within the meaning of this act. All persons, who shall 36 sell, or ofiFer for sale, any such liquors or wines, in quantities less 37 than three gallons at one time to the same person, shall be re- 38 garded as a retail dealer in liquors. 39 IV. Retail dealers in liquor, including distilled spirits, fer- 40 mented liquors and wines of every description, shall pay one hun^ 41 dred dollars and ten per centum on the gross amount of all sales 42 made. 43 V. Retail dealers shall pay fifty dollars and two and a half per 44 centum on the gross amount of sales made. Every person whose 45 business or occupation it is to sell or offer to sell groceries or any 46 goods, wares, merchandise or other things of foreign or do- 47 mestic production, in less quantities than a whole original piece 48 or package at one time, to the same person, (not including wines, 49 spirituous or malt liquors,) shall be regarded as a retail dealer 51) under this act : Provided, however. That any mechanic, who shall 5( sell only the products of the labor of himself and bis own family 52 shall be exempt from this tax. 53 VI. Wholesale dealers shall pay two hundred dollars and two 54 and a half per centum on the gross amount of all sales rnade,. 55 Every person, whose business or occupation it is to sell or offer to 56 sell groceries, or any goods, wares, or merchandise, of foreign 57 or domestic production, by one or more original package or piece 6 58 at one time to the same purchaser, not including wines, spiritu- 59 ous or malt liquors, shall be deemed as a wholesale dealer under 60 this act ; but, having been registered as a wholesale dealer, such 61 person may also sell, as aforesaid, as a retailer. 62 VII. Pawnbrokers shall pay two hundred dollars. Every 63 person, whose business or occupation it is to take or receive, by 64 way of pledge, favor or exchange, any goods, wares or merchan- 65 dise, or any kind of personal property whatever, for the repay- 66 ment or security' of money lent thereon, shall be deemed a pawn- 67. broker under this act. 68 VIII. Distillers shall pay two hundred dollars, and also twen- 69 ty per cent, on the gross amount of all sales made. Every per- 70 son or co-partnership, who distills or manufactures spirituous 71 liquors for sale, shall be deemed a distiller under this act : Pro- 72 vidfd, however, That distillers of fruit, for ninety days or less, '73 shall pay sixty dollars, and also fifty cents per gallon on the first 14 ten gallons, and two dollars per gallon on all spirits distilled '75 beyond that quantity. '76 IX. Brewers shall pay one hundred dollars, and two and a half 77 per centum on the gross amount of sales made. Every person, 78 who manufactures fermented liquors of any name or description 79 for sale from malt, wholly or in part, shall be deemed a brewer .'80 under this act. 81 X. Keepers of hotels, inns, taverns and boarding houses shall 7 82 pay forty dollars. Every place, where food and lodgings are 83 provided for and furnished travellers, sojourners or boarder?, in 84 view of payment therefor, shall be regarded as a hotel, inn, tavern 85 or boarding house under this aet. ' 86 XT. Keepers of eating houses shall pay forty dollars. Every 87 place where food or refreshments of any kind are provided for 88 casual visitors, and sold for consumption therein, shall be deemed 89 an eating house under this act. 90 XII. Brokers shall pay two hundred dollars. .\ny person 91 whose business it is to purchase and sell stocks, coined money, 92 bank notes, or other securities, for themselves or others, or who 93 deals in exchanges relating to mone/, shall be deemed a broker 94 under this act, 95 XIII. Commercial brokers shall pay two hundred d-oUar:*, and 96 two and a-half per centum upon all sales macle. Any person or 97 firm, except one registered as wholesale dealer or bankei-, whose 98 business it is, as the agent of others, to purchase or sell good'? 99 or seek: orders therefor in original or unbroken packages, or If^ produce consigned by others than the producers, to niannge 101 business matters for the owners of vessels, or for the shippers or 1U2 consignors of goods, or whose business it is to pin-chase, rent, lOi hire or sell real estate or negroes, shall be deemed a commercial 1<)4 broker under this act. 105 XIV. Tobacconists shall pay fifty dollars, and two and a half 8 106 per cent, on gross amount of sales. Any person whose business 107 it is to sell, at retail, cigars, snuff, or tobacco in any form, shall 108 be deemed a tobacconist under this act. But registered whole- 109 sale and retail dealers shall not be taxed as tobacconists. 110 XV. Th' aters shall pay j&ve hundred dollars and five per cent. 111 on all receipts, which tax shall be paid by the owner of the build- 1 12 ing. Every edifice used for the purpose of dramatic representa- 113 tions, plays, or performances, and not including halls rented or 114 used occasionally for concerts or theatrical representations, shall 115 be regarded as a theatre under this act. Each circus shall pay 116 one hundred dollars, and a tax cf ten dollars for each exhibition^ 117 which tax shall be paid by the manager thereof. Every building, 1 18 tent or space, or area, where feats of horsemanship or acrobatic 1 19 sports are exhibited shall be regarded as a circus under this act.. 120 Jugglers and other persons exhibiting shows shall pay fifty dol- 121 lars. Every person who performs by slight of hand shall be 122 regarded as a juggler under this act: Provided, That no registry made 123 in one State shall be held to authorize exhibitions in another 124 State; and but one registry shall be required under this aetata 125 authorize exhibitions in any one State, 126 XVI. Bowling alleys and billiard rooms shall pay forty dollars 127 for each alley or billiard table registered, which tax shall be paid 128 by the owner thereof. Every place or building where bowls are 129 thrown or billiards played, and open to the public, with or with- 9 130 out price, shall be regarded as a bowling alley or billiard room 131 respectively under this act. 132 XVII. Livery stable keepers shall fifty dollars. Any person 133 whose occupation or business is to keep horses for hire or to let, 134 shall be regarded as a livery stable keeper under this act. 135 XVIII. Cattle brokers shall pay the sum of fifty dollars, and 136 two and a half per centum on the gross amount of sales made, 137 Any person whose business it is to buy and sell and deal in cat- 138 tie, horses, hogs or sheep, shall be considered a cattle broker. 139 XIX-, Butchers and bakers shall pay the sum of fifty dollars, 14U and one per centum on the gross amount of sales made. Any 141 person whose business it is to butcher and sell, or offer for saje 1 42 in open market or otherwise, the flesh of cattle, hogs, or sheep, 143 shall be deemed a butcher under this act ; and any person Avhose 144 business it is bake and sell, or offer for sale, bread shall be deemed 145 a baker under this act. 146 XX. Pedlers shall pay fifty dollars, and two and a half per 147 cent, on the gross sales. Any person except persons engaged in 148 peddling exclusively periodicals, books, newspapers, published 149 in the Confederate States, Bibles, or religious tracts, who sells, 150 or offer to sell, at retail, goods, wares, or other commodities, 151 travelling with his goods from place to place in the street, or 152 through different parts of the country, shall be deemed a pedler 153 under this act: Provided, That any pedler who sells, or offers to 10 154 sell, dry goods, foreign or domestic, by one or more original 155 pieces or packages at one time, and to the same person or per- 156 sons as aforesaid, shall pay one hundred dollars, and two and a 157 half per cent, on the gross sales; and any person who peddles 158 jewelry shall pay fifty dollars, and two and a half per centum on 159 the gross sales. The tax upon peddlers shall be deemed a tax 160 upon the personal privilege, to be paid by each individual en- 161 g=iged in the business, without regard (o pl;« -^ at which the same {62 is conducted. 16;3 XXI. Apothecaries shall pay fifty dollars, and two and a half 164 per centum on the gross amount of sales made. Every person 1 Q5 who keeps a shop or building where medicines are compounded 166 or prepared according to prescriptions of physicians, and sold, 167 shall be regarded as an apothecary under this act. 168 XXII. Piiotographers shall pay the sum of fifty dollars, and 169 two and a half per centum on the gross amount of sales made. 170 Any person or persons who make for sale photographs, ambro- 171 types, daguerreotypes, or pictures on glass, metal, paper, or 172 ortber material, by the action of light, shall be regarded a pho- 173 tographer under this act. 174 XXIII. Lawyers actuall}' engaged in practice shall pay fifty 175 dollars. Every person whose business it is, for fee or reward, 1 76 to prosecute or defend causes in any court of record or other 177 judicial tribunal of the Confederate States, or of any State, or 11 178 give advice in relation to causes or matters pending therein, 179 shall be deemed to be a lawyer within the meaning of this act. 180 XXIV. Physicians, surgeons and dentists actually engaged 181 in practice shall pay fifty dollars. Every person whose busi- 182 ness it is. for fee or reward, to prescribe remedies, or perform 183 surgical operations for the cure of any bodily disease or ailing, 184 shall be deemed a physician, surgeon or dentist witliin tlie 185 meaning of this act, as the case may be; and the provisions of 186 paragraph number twenty-one shall not extend to physicians 187 who keep on hand medicines solely for the purpose of making' 188 up their own pi^escriptions for their own patients. The tax 189 upon lawyers, physicians, surgeons and dentists shall be deemed 190 a tax upon the pez'sonal privilege, to be paid by each individual 191 in the business, and without regard to the place at which the 192 same is conducted: Provided, That the provisions of this act 193 shall not apply to physicians and surgeons exclusively engaged 194 in the Confederate service. 196 XXV. Confectioners shall pay fifty dollars and two and 196 a-half per centum on the gross amount of all sales. Every 197 person wlio sells at retail confectionery, sweetmeats, comfits, or 198 other confects, in any building, shall be regarded as a confec- 199 tioner under this act. 1 Sec. 6, And every person registered and taxed ^ipon the gross 2 amount of sales as aforesaid shall be required, on the first day of 12 3 July, eighteen hundred and sixty-three, to make a list or return 4 to 'the collector of the district of the gross amount of such sales 5 as aforesaid, to-wit : From the passage of this act to the thirtieth 6 day of June, eighteen hundred and sixty-three, inclusive ; and 7 at the end of every three months, or within ten days thereafter, 8 after the said first day of July, eighteen hundred and sixty-three, 9 make a list or return to the collector of the district of the gross 10 amount of such sales made as aforesaid, with the amount of tax 1 1 which has accrued, or should accrue, thereon, which list shall 12 have annexed thereto a declaration, under oath or affirmation, in 13 form and manner as may be prescribed by the commissioner of 14 taxes, that the same is true and correct, and shall, at the same 15 time as aforesaid, pay to the collector the amount of tax there- 16 upon as aforesaid, and in default thereof shall pay a penalty in 17 double the amount of the tax, 1 Sec. 7. That upon the salaries of all salaried persons serving 2 in any capacity whatever, except upon the salaries of per^ns in 3 the military or naval service, there shall be levied and collected 4 a tax of one per centum on the gross amount of such salary, 5 when not exceeding fifteen hundred dollars, and two per centum 6 upon any excess over that amount, to be levied and collected at 7 the end of each year in the manner prescribed for other taxes 8 enumerated in this act: Provided, That no taxes shall bo imposed 9 by virtue of this act on the salary of any person receiving a 13 10 salary not exceeding one thousand dollars per annum, or at a 1 1 like rate for another period of time, longer or shorter, 1 Sec. 8. That the Secietarj of the Treasury shall cause to be 2 assessed and ascertained, on the first of January next, or as soon 3 thereafter as practicable, the income and profits derived by each 4 person, joint stock company and corporation from every occupa- ^ 5 tion, employment or business, in which they may have been en- 6 gaged, and from every investment of labor, skill, property or 7 money, and the income and profits derived from any source 8 whatever, durir.g the calendar year preceding the said first day 9 of January next, and the said income and profits' shall be ascer- 10 tained, assessed and taxed in the manner hereinafter prescribed. 11 I. If the income be derived from the rents of houses, lands, 12 tenements, manufacturing or mining establishments, fixtures and 13 machinery, mills, springs of salt or oil, or veins of coal, iron 14 or other minerals, there shall be deducted from the gross amount 15 of the annual rent a sum sufiicient for the necessary annual re- 16 pairs, not exceeding ten per centum on said rent, except that the 17 rent derived from houses shall be subject to a deduction not ex- 18 ceeding five per centum for annual repairs. 19 II. If the income be derived from any manufacturing or min- 20 ing business, there shall be deducted from the gross value of the 21 products of the year: Jird, the rent of the establishment and 22 -fixtures, if actually rented, and not owned by the person prose- 14 23 cuting the business ; second, the cost of the labor actually hired 24 and paid for ; third, the actual cost of the raAV material pur- 25 chased and manufactured. 26 III. If the income be derived from navigating enterpiises, there 27 shall be deducted from the gross earnings, including the value of 28 freights on goods shipped by the person running the vessel, the 29 hire of the boat or vessel, if not owned by the person running 30 the same, or if owned by him a reasonable allowance for the wear 31 and tear of the same, not exceeding ten per cent, per annum, 32 and also the cost of running the boat or vessel. 33 IV. If the income bs derived Sy the tax payer from ship-build- 34 ing, there shall be deducted from the gross receipts of his occu- 35 pation, including the value of the ship when finished, if built 36 for himself, the cost of the labor actually hired and paid by him- 37 self, and the prime cost of the materials, if purchased by him. 38 V. If the income be derived by the tax payer from the sale of 39 merchandise or ani other property, real or personal, there shall 40 be deducted from the gross amount of sales, the prime cos" of the 41 property sold, including the cost of transportation, salaries of 42 clerks actually paid, and the rent of buildings employed in the 43 business, if hired and not owned by himself. 44 VI. If the income be derived by the tax payer from any other 45 occupation, profession, employment or business, there shall be ^ 46 deducted from the gross amount of fees, compensation, profits, 15 47 earnings, or commissions, the salaries of clerks actually paid, 48 and the rent of the oflBce or other building used in the business, 49 if hired and not owned by himself, the cost of labor actually paid 51) and not owned by himself, and the cost of material other than 51 machinery purchased for the use of his business, or to be con- 52 verted into some ether form in the course of his business ; and 53 in case of mutual insurance companies, the amount of losses 54 paid by them during the year. The income derived from all 55 other sources shall be subject to no deduction whatever, except 56 the interest on Conlederate bonds, stocks, and call certificates, 57 which shall be exempt from taxation. Nor shall foreigners be 58 subject to a tax from any other income than that derived from 59 property owned, or occupations or employments pursued by them 60 within the Confederate States. When the income shall be thus 6 1 ascertained, all of those which do not exceed five hundred dol- 62 lars per annum shall be exempt from taxation. All incomes re- 63 ceived during the year between five hundred doUais and fifteen hun- 64 dred dollars, shall pay a tax of five percent on their amount, and 66 all incomes received during the year between fifteen hundred dol- 66 lars and ten thousand dollars shall pay a tax of ten per cent, on 67 their amount. All incomes received during the year between QS ten thousand dollars and fifteen thousand dollars shall pay a tax 69 of twelve and a half per cent, on their amount. And all incomes 70 received during the year of more than fifteen thousand dollars, 16 7 I shall pay a tax of fifteen per centum upon their amount. All 72 joint stock companies and corporations shall reserve one-tenth of 73 the annual earnings, set apart for dividend and reserved fund, to 74 be paid to the collector of the Confederate tax, and the dividend 75 then paid to the stockholder shall not be estimated as a part of 76 his income for the purposes of this act. The tax hereby laid 77 shall be payable on the first of January next. All persons shall 78 give in an estimate of their income and profits derived from any 79 other source whatever, and in doing so shall first state the gross 80 amount of their receipts as individuals or members of a firm or 81 partnership, and, also, state particularly each item for which a 82 deduction is to be made and the amount to be deducted for it : 83 Provided, however, That the incomes and profits of farmers and 84 planters derived from the nine-tenths of the wheat, corn, oats, 85 rye, barley, buckwheat, hay, fodder, sugar, cotton, wool, tobacco, ^Q peas, ground peas, beans or bacon, left in the hands of said 87 farmers and planters, after deducting the one-tenth hereafter re- 88 quired to be paid in kind to the government, and of the horses, 89 mules and asses by persons raising the same, herein taxed, are 90 hereby excepted from any other tax under this act : Provided, 91 further, That in case the annual earnings of said joint stock 92 companies and corporations set apart as aforesaid, shall give a 93 profit of more than ten and less than twenty per cent, upon their 94 capital stock paid in, one-eighth of said sum so set apart shall be 17 95 paid as a tax to the collector aforesaid, and in case said sum so 96 set apart shall give a profit of more than twenty per cent, on their 97 capital stock paid in, one-sixth thereof shall be reserved and paid 98 as aforesaid. 1 Sec. 9. That if the assessor shall be dissatisfied with the 2 statement or estimate of income and profits derived from any 3 source whatever, other than products in kind, which the tax payer 4 is required to render, or with any deduction claimed by said tax 5 payer, he shall select one disinterested citizen of the vicinage, 6 as a referee and the tax payer shall select another, and the two 7 thus selected shall call in a third, who shall investigate and de- 8 termine the facts in reference to said estimate and deductions, 9 and fix the amount of income and profits on which the tax payer ID shall be assessed, and a certificate signed by a majority of the 11 referees, shall be conclusive as to the amount of income and pro- 12 fits on which the tax payer shall be assessed: Provided, That if 13 any person shall fail or refuse to render the statement or estimate 14 aforesaid, or shall fail or refuse to select a referee as aforesaid, 15 the assessor shall select three referees, who shall fix the amount 16 of income and profits on which the tax payer shall be assessed 17 from the best evidence they can obtain, and a certificate signed by 18 a majority of said referees shall be conclusive on the tax j>ayer : 19 And provided further, That in any case submitted to referees, if 20 they or a majority of them shall find and certify that the statc- 9 18 21 ment or estimate of income and profits rendered by the tax payer 22 does not contain more than four-fifths of the true and real amount 23 of his taxable income and profits, then the tax payer, in addition 24 to the income tax on the true amount of his income and profits 25 ascertained and assessed by the referees, shall pay ten per centum 26 on the amount of said income tax, and the assessor shall be en- 27 titled to one-fifth of said additional ten per centum over and 28 above all other fees ajd allowances : And provided further, That 29 the assessor may administer oaths to the referees, the tax payer, 30 and any witness before the referees, in regard to said estimate, 31 and any deduction claimed, or any fact in reference thereto, in • 32 such form as the Secretary of the Treasury may prescribe. 1 Sec. 10. Each farmer and planter in the Confederate States, 2 after reserving for his own use one hundred bushels of the corn 3 and thirty bushels of the wheat produced in the present year, 4 shall pay and deliver to the Confederate government, of the pro- •5 ducts of the present year, one-tenth of the wheat, corn, oats, rye, 6 barley, buckwheat or rice, and of the cured hay and fodder; also 7 one-tenth of the sugar, molasses made of cane, cotton, wool and 8 tobacco ; the cotton ginned and packed in some secure manner, 9 and tobacco shipped and packed in boxes, to be delivered by him 10 on or before the first day of March in the next year. Each far- 31 mer or planter, after reserving twenty bushels of peas and beans, 12 but not more than twenty bushels of both, for his own use, shall 19 13 deliver to the Confederate government, for its use, one-tenth of 14 the peas, beans and ground peas produced and gathered by him 15 during the present year. As soon as the aforesaid crops are 16 made ready for market, the tax assessor, in case of disagreement 1 7 between him and the tax payer, shall proceed to estimate the same 18 in the following manner: The assessor and the tax payer shall 1 9 each select a disinterested freeholder from the vicinage, who may 20 call in a third in case of a difference of opinion, to settle the mat- 21 ter in dispute; or if the tax payer neglects or refuses to select 22 one such freeholder, the said assessor shall select two, who shall 23 proceed to assess the crops as heroin provided. If the crops are 24 gathered, they shall ascertain the amount, either by actual mea- 25 surement or by computing the contents of the rooms or houses 26 in which they are held, when a correct computation is practica- 27 ble by such a method, and the appraisers shall then estimate, uu- 28 der oath, the quantity and quality of said crops, including what 29 may have been sold, or consumed by the producer prior to said 30 estimate, whether gathered or not, and the value of the portion 31 thereof to which the gov rnment is entitled, and shall give a 32 written statement of this estimate to the said collector, and a copy 33 of the same to the producer. The said producer shall be required 34 to deliver the wheat, corn, oats, rye, barley, buckwheat, rice, 35 peas, beans, cured hay and fodder, sugar, molasses of cane, wool. 36 and tobbacco, thus to be paid as a tithe in kind, in such form and. 20 37 ordinary marketable condition as may be usual in tbe section in 38 which they are to be delivered, and the cotton in such manner as 39 hereinbefore provided, within two months from the time they have 40 been estimated as aforesaid, at some depot not more than 41 eight miles from the place of production, and if not delivered by 42 that time, in such order, he shall be liable to pay fifty per cent. 43 more than the estimated value of the portion aforesaid, to be col- 44 lected by the tax collector as hereinafter prescribed ; Provided^ 45 The government shall be bound to furnish to the producer sacks 46 for the delivery of such articles of grain as require to be put in 47 sacks for transportation. The said estimate shall be conclusive 48 evidence of the amount in money, of tax due by the producer to 49 the government, and the collector is hereby authorized to proceed 50 to collect the same by issuing a warrant of distress from his of- 51 fice, under his signature, in the nature of a writ oi fieri facias, 52 and by virtue of the same to seize and sell any personal property 53 on the premises of the tax payer or elsewhere, belonging to him, 54 or so much thereof as may b: necessary for the purpose of pay- 55 ing the tax, and the additional fifty per cent, aforesaid and costs ; 56 and said sale shall be made in the manner and form and after the 57 notice required by the laws of the several States for judicial sales 53 of personal property, and the said warrant of distress may be 59 executed by the tax collector or any deputy by him appointed for 60 that purpose, and the deputy executing the warrant shall be en- 21 61 titled to the same fees as are allowed in the respective States to 62 sheriffs executing Avrits oi fieri facias, said fees to be paid as costs 63 by the tax payer: Provided, That in all cases where the assessor 64 and the tax payer agree on the assessment of the crops, and the 65 value of the portion thereof to which the government is entitled, 66 no other assessment shall be necessary ; but the estimate agreed 67 on shall be reduced to writing and signed by the assessor and tax 68 payer, and have the same force and effect as the assessment and 69 estimate of disinterested freeholders hereinbefore mentioned ; and 70 two copies of such assessment and estimate thus agreed on and 71 signed as aforesaid shall be made, and one delivered to^the pro - 72 ducer and the other to the collector : And provided further, That 73 the assessor is hereby authorized to administer oaths to the tax 74 payers and to witnesses in regard to any ite:'.. of the estimate 75 herein required to be made : And provided further. When agricul- 76 tural produce in kind is paid for taxes, if payment be made by a 77 tenant who is bound to pay his rent in kind, the tenth part of said 78 rent in kind shall be paid in kind by the tenant to ihe government 79 as and for the tax of the lessor on said rent, and the receipt of 80 the government officer shall release the lessor from all obligation 81 to include said rent in kind in his statement of income, and dis- 82 charge the tenant from so much of his rent to the lessor. 1 Sec. II. That every farmer, planter, or grazier shall exhibit 2 to the assessor, on or before the first of March, eighteen hundred 3 and sixty-four, an account of all the hogs he may have slaugh- 4 tered since the passage of this act and before thas time ; after 5 the delivery of this estimate to the post quartermaster herein- 6 after mentioned by the assessor, the said farmer, planter, or * 7 grazier shall deliver an equivalent for one tenth of the same in 8 cured bacon, at the rate of sixty pounds of bacon to the one 9 hundred weight of pork. That on the first of November next, 10 and each year thereafter, an estimate shall be made, as hereinbe- 1 1 fore provided, of the value of all the neat cattle, horses, mules 12 and asses owned by each person in the Confederate States, and 13 upo^ such value the said owners shall be taxed one per cent, to 14 be paid on or before the first day of January next ensuing. If 15 the grazier or planter or farmer shall have sold beeves since the 16 passage of this act, and prior to the first day of November, the 1 7 gross proceeds of such sales shall be estimated and taxed as income .18 after deducting therefrom the money actually paid for the pur- 19 chase of such beeves, if they have b*6en actually purchased, and 20 the value of the corn consumed by them. The estimate of theao 21 items shall be made in case of disagreement between the assessor 22 and tax payer as herein prescribed in other cases of income tax ; 33 and on each succeeding firsc day of November, the beeves sold 24 during the preceding twelve months shall be estimated and taxed 25 in the same manner. 1 Sec. 12. That the Secretary of War shall divide the service of 23 2 the quartermaster's department into t\fo branches, one for the 3 collection of the articles paid for taxes in kind, herein denomi- 4 nated post quartermaster, and the other for distribution to the 5 proper points for supplying the army, and for delivering cotton 6 and tobacco to the agents of the Secretary of the Treasury. The 7 tax assessor shall transfer the estimate of articles due from each 8 person, by way of a tax in kind, to the duly authorized post 9 quartermaster, taking from the said (juartermaster a receipt 10 which shall be filed as a voucher with the chief collector in 1 1 settling his account, and a copy of this receipt shall be fur^ 12 nished by the chief collector to the auditor settling the post 13 quartermaster's account as a charge against him. The post 14 quartermaster receiving the estimate shall collect from the tax 15 payer the articles which it specifies, and which he is bound to 16 pay and deliver as a tax to the Confederate government The 17 post quartermaster shall be liable for the safe custody of the IS articles placed in his care, and shall account for the same by 19 showing that, after proper deductions from unavoidable loss, tlie 20 residue has been delivered to the distributing agents as evidenced 21 by their receipt^. The said post quartermaster shall also state 22 the accounts of the quartermaster's receiving from him 23 the articles delivered in payment of taxes in kind at his 24 depot, and make a moLthly report of the same to such 25 officer as the Secretary of War may designate : Provided, That 84 86 in case the post quartermaster shall be unable to collect the tax 27 in kind specified in the estimate delivered to him as aforesaid, he 28 shall deliver to the district tax collector said estimate as a basis 29 for the distress warrant authorized to be issued, and take a receipt 30 therefor, and forward the same to the chief tax collector as a 31 credit in the statement of the accounts of said post quartermas- 32 ter : Provided, That any partial payment of said tax in kind shall 33 be endorsed on said estimate before delivering the same to the 34 district tax collector as aforesaid, and the receipt given to him ■«" 3j5 therefor by the district tax collector shall specify said partial 36 payment. When the article's thus collected through the payment 37 of taxes in kind have been received at the depot as aforesaid, 38 they shall be distributed to the agents of the Secretary of the 39 Treasury, if the^ consist of cotton, wool or tobacco, or to such 40 places, if they be suitable for forage or subsistence, and in such 41 manner as the Secretary of War may prescribe. Should the 42 Secretary of War find that some of the agricultural produce thus 43 paid in and suitable for forage and subsistence has been deposited 44 in places where it cannot be used either directly or indirectly for 45 these purposes, he shall cause the same to be sold, in such man- 46 ner as he may prescribe, and the proceeds of such sale shall be 47 paid into the Treasury of the Confederate States. Should, how- 48 ever, the Secretary of War notify the Secretary of the Treasury 49 that it would be impracticable for him to collect or use the arti- 25 50 cles taxed in kind to be received in certain districts or localities 51 then the Secretary of the Treasury shall proceed to collect in 52 said districts or localities the money value of said articles speci- 53 fied in said estimate,- and said money value shall be due on the 54 first day of January in each and every year, and be collected as 45 soon thereafter as practicable. 1 Sec. 13. That the estimates of incomes and profits, other than S those payable in kind, and the statements or bills for the amount 3 of the specific tax on occupations, employments, business and 4 professions, and of taxes on gross sales shall be delivered by the 5 assessor to the collector of the district, who shall give him a 6 receipt for the same, and the said assessor shall file his receipt 7 with the chief tax collector of the St;:te, and the collector of the 8 district, holding said estimates, statements or bills, shall proceed 9 to collect the same from the tax payer. The money thus col- li) lected shall be paid to the chief tax collector of the State accom- 1 1 panied by the estimates, statements or bills aforesaid, delivered 12 by assessor to the district collector as aforesaid. 1 Sec 14. That every person ^vho as trustee, guardian, tutor, 2 curator or committee, executor or administrator, or as agent, 3 attorney in fact, or factor, of any person or persons, whether 4 residing in the Confederate States or not, and every receiver in 5 chancery, clerk, register or other officer of any court, shall be 6 answerable for the doing of all such acts, matters and things as 26 7 shall be required to be done in order to the assessment of the 8 money, property, products and income under their control and 9 the payment of taxes thereon, and shall be indemnified against lU all and every person for all payments on account of the taxes 1 1 herein specified, and shall be responsible for all taxes due from 12 the estates, income money, or property in their possession or 13 under their control. 1 Sec. 15. The income and moneys of hospitals, churches, 2 schools and colleges which have been endowed shall be exempt 3 from taxation under the provisions of thi;s act. 1 Sec. 16. That the Secretary of the Treasury be, and he is 2 hereby, authorized to make all rules and regulations necessary to 3 the operation of this act, and not inconsistent herewith. 1 Sec 17. This act shall be in force for two years after the 2 expiration of the present year, and the taxes herein imposed for 3 the present year shall be levied and collected each year there- 4 after in the manner and form herein prescribed, and for the said o time of two years, unless this act shall be sooner repealed: 6 Provided, The tax on naval stores, flour, wool, cotton, tobacco 7 and other agricultural products of the growth of any year pre- 8 ceding the year 1863, imposed in the first section of this act, 9 shall be levied and collected only for the present year.