C<m4> 
 
 A bill to amend 
 Conf Pam 12mo #62 
 

 •-4.Z. 
 
 [House Bill, No. 108.] 
 
 HOUSE OF REPRESENTATIVES, May 23, 1S64.— Read first 
 and second times. June 2, 1864. — Amended, engrossed, read a third 
 time and passed. 
 
 A. R. LAMAR, Clerk. 
 
 SENATE, June 3, 18§4 —Read first and second times and refer- 
 red to Committee on Finance, and ordered to be printed. 
 
 .A. BILE 
 
 To amend the laws relating to the tax in kind. 
 The Congress of the Confederate States of America do enact, That the 
 above recited act be, and the same is hereby amended as follows : 
 
 1 Section 1. After the word "wool" in the first proviso of the 
 
 2 fourth paragraph of section ten, the words " in the aggregate," 
 
 3 shall be inserted ; and in the same article and section, the word 
 
 4 " eight" shall be substituted for the word " five," so as to read, 
 
 5 Provided : That post quartermasters shall direct such delivery to 
 
 6 be made at any time within eight months after the date of said 
 
 7 estimates, &c. 
 
 1 Sec 2. In all cases where crops, subject to a tax in kind, have 
 
 2 been, or may be, destroyed, in whole or in part, by fire or any 
 
 3 other accidental cause, or by the -enemy, if before assessment. 
 
 4 the assessor shall regard the part of the crop not destroyed as 
 
 5 all that was produced by the owner : if after assessment, and the 
 
ti .destruction be satisfactorily proven, the post quartermaster shall 
 
 7 also regard the porfion»of the crop not destroyed a3 all that was 
 
 8 produced, and the proof relieving the producer shall entitle the 
 !) quartermaster to a credit on his return, for the property thus 
 
 iO lost. 
 
 1 Sec. 3. In cases where the quantity of corn reserved from the 
 
 I tax in kind, is not Sufficient to supply the actual wants of the 
 :} producer, without any default on his part, upon satisfactory 
 4 evidence of the fact, the Secretary of War is authorized to allow 
 .5 the money value to be paid for the tithe to the extent thus 
 & * required. 
 
 1 Sec 4. The law imposing a tax upon the assessed value of 
 
 2 property shall not be so construed as to impose a tax upon the 
 
 I 
 $ products of gardens intnded for the use of the family of the 
 
 4 owner,. nor upon fruit raised for domestic use, and not for sale. 
 
_j 
 
 peRm^lipec 
 
 P H 8.5