^ructions to 
 Conf Pam 12 mo #165 
 
 
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 To Tax Collectors in reference to the return of Esti- 
 mates of Tax in Kind in certain cases. 
 
 Office of Commissioner of Taxes, 
 
 Richmond, January 6, 1865. 
 1. In consideration of the necessity of the Government for th« 
 produce in kind, the Secretary of the Treasury has consented that 
 in eases where persons have failed to deliver their tithes for th» 
 year 1863, in accordance with law, by reason of a ''necessary and 
 unavoidable default," they may be allowed to pay such tithe* 
 unc pro tunc, out of the crop of 1804. 
 
 '1. District Collectors are therefore directed that in cases whert 
 <h<: tax payer is desirous to avail himself of the privilege extended, 
 vrul shrill slow to the satisfaction of the Collector that the case i» 
 uoe coming within the terms of the Secretary of the Treasury, viz : 
 "«8 necessary and unavoidable default" such Collector shall forth- 
 with return the estimate of such tax payer to the Post Quarter- 
 master of the District from whom he received it, taking the receipt 
 u the Post Quartermaster in duplicate, as prescribed by instruc- 
 tions from the Assistant Quartermaster General in charge of the 
 tax in kind. 
 
 3. In case the Post Quartermaster shall fail to collect the arti- 
 cles in kind, after the estimates have been returned to him under 
 these regulations, the District. Collectors are required to receive 
 them back again, and to proceed forthwith to collect the money 
 value and penalty. 
 
 4. District Collectors are directed specially to notify tax payers 
 who may avail themselves of the privilege allowed by the second 
 paragraph of these instructions, that unless they shall deliver the 
 produce in kind within thirty days from the day on which the esti- 
 mate is returned to the Post Quartermasters, they will forfeit any 
 further indulgence, and the penalty will be strictly enforced. 
 
 THOMPSON ALLAN, 
 
 • Commissioner of Taxes. 
 Approved : 
 
 G. A. Trenholm, 
 
 Secretary of the Treasury. 
 
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