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 D03209639W 
 
TAX REGULATIONS AND INSTRUCTIONS UNDER THE AMEND 
 MENT3 OF THE TAX LAWS MADE BY "AN ACT TO AMEND 
 AN ACT FOR THE RELIEF OF TAX PAYERS," AND -'AN 
 ACT TO INCREASE THE PAY OF SOLDIERS," BOTH AP- 
 PROVED JUNE 10, 18G4; AND "AN ACT TO AMEND THE 
 TAX LAWS,," APPROVED JUNE U, 1864.. 
 
 C, S. TREASURY AGEiXCY, T 
 
 Mabbuaix, Tkxa3, AUffiist 31, 18G4 
 
 G4. f 
 
 1. The value of the Tax ia Kiud to be assessed for 1864, is to 
 be deducted from the tax on the value of propevty employed in agri- 
 culture the same year. The value of the Tax in Kind is to be estio 
 mated by the Tax in Kind officers, according to the schedule of prices 
 fixed by the Commissioners of each State under the Impressment act ; 
 and the value of the property employed in agriculture is to be assessed 
 according to instructions given to tax officers. As the value of the Tax 
 in Kind is only to be deducted after it shall be assessed and delivered to 
 the Government, whether during the year or afterwards, and including 
 the Bacon deliverable after the assessment of property employed in agri- 
 culture, the collection of the five per cent tax on the value of such agri- 
 cultural property, (not including the soldier's fund tar,) is suspended, 
 until the value of the tithe for 1864 actually delivered can be ascertained ; 
 and when so ascertained it is the duty of the Post Quartermaster to cer- 
 tify, and of the District Collector to deduct from the assesament of the 
 property, the value of the tithe tax, not exceeding five per cent. Any 
 ballance of tax on agricultural property found due, may be paid as other 
 taxes are payable in 1864, viz : 
 
 In four per rout. Bonds or Certificates at par ; C. S. change 
 notes, under $5, at p;ii- ; $5 notes at par until 30th of September, and 
 at two-thirds afterwards until 3lst December, 1864 ; $10, $20, and 
 $50 note^s, at two-thirds until SLsit of December, 1864. But on and after 
 the Lst of January, 1865, no Treasury Notts, except change notes, and 
 new issue notes, will be receivable. 
 
 2. When land iias been purcliasod since lst January 1862, 
 by a rGfugee, driven from his home by the enemy, and ia iield and occu- 
 pied i>v -^uch refugee for liis own nse and lor his own residence, its value 
 will bu assessed on the basis of values in 1860. But if rented out, or 
 resided upon or used by any other person than the refugee, it will be 
 assessed at the price actually paid by tlie owner. 
 
 3. Paragraph III, of Article 27, of the " Additional Instruc- 
 tions," dated March lst, 1864, is revoked, ajid the following substituted": 
 
 " The assessor shall assess the tax upon the property and assets 
 of Corporations, Associations, and Joint Stock Companies, of every 
 description, (whether incorporated or not) in the same manner '*"'' *o 
 
the same extent as the propeit}' and aeseta of individuals. The tax oti 
 such property and aeselB to be paid by such Corporations, Associations, 
 and Companies. But no Bank or Bankinj^ coiVipaiiy shall be liable lf> be 
 assessed, or to pay the tax upon dtpo^ils of rnonoy to the credit and 
 subject to the checks of other?, or upon its own stock or shares. This 
 exception however does not apply to stock, shares, or interests in any 
 Corporation or Company, owned by another Corporation or Company. 
 
 4. Paragraph IV, of Article 27, of Instructions of March 1, 
 1864, is revoked and the following substituted : 
 
 Upon the amount of all gold an<? silver coin ; gold dust ; 
 gold or silver bullion ; money's held abroad, or bills of exchange drawn 
 thert'for ; promissory notes, rights, credits, and securities, payable in 
 foreign countries, five per cent, will be assessed to be paid in gold or 
 silver coin, or in Confederate Treasury notes only, at their value as compared 
 u-ilh specie. 
 
 The relative value of Treasury notes as compared with specie 
 is fixed at twenty dollars of new issue notes for o!ie of coin, or the 
 equivalent in old issue notes This rate to continue until the lut of 
 November next, and until notice of alteration of the rate shall be given. 
 
 5. The income, property, and money, of Hospitals, Asylums, 
 Churches, Schools, Colleges, and other charitable institutions, are exempt 
 from taxation under any law, except the one-third currency tax on Treas- 
 ury notes of old issues, 
 
 6. Corn, bacon, wheat, flour, and other agricultural products, 
 which were produced in the year 1863, and in possession of the prodiLfer 
 on the 17th of February, 1864, and necessary for the auppoit of himself 
 and family during the year 1864, and from which taxes in kind have 
 been deducted, delivered, or paid, are not to be assessed. The term 
 family includes only the white persons of the fanily, house servants 
 and their children, and family horses and milch cows. 
 
 7. An additional tax of thirty per cent is levied, by Act of 
 June 14th, on profits made hy selling, between the 17th Februarj' and 1st 
 of July, 1864, any of the articles, merchandize, property, or effects of 
 any kind, included in Paiagraphs I and II, Sec. 4, of Act to levy addi^ 
 tional taxes &c., approved February 17, 1864. 
 
 This thirty per cent additional tax on profits is to be assessed 
 and collected forthwith, on all profits made from sales of property of 
 any kind, bought since January 1, 1863, and sold between February 17, 
 and July 1, 1864. It is a separate tax from ihc ten per cent, tax on 
 profits as incomes for the year, by Act of February 17, which is to be 
 assessed on January 1, 1865, as heretofore directed. 
 
 8. Where a tax is levied on incomes derived from property real, 
 pergonal, or mixed, on which property an advalorem tax is laid, the adva- 
 lorem tax is to be deducted from the income tax; but in no case shall 
 less be paid than the advalorem tax. Thus if the tax on the income derived 
 from any property is the same or less than the advalorem tax assessed on 
 the property, then no income tax is to be assessed on it. But if the 
 income tax shall exceed the advalorem tax assessed on the property, the , 
 surplus will be assessed and collected for income tax. This regulation' 
 applies only to the taxes of 1864. 
 
 9. In the assessment of income derived from manufacturing 
 and mining, there is to be deducted from the gross income or profit the 
 
Tietessary annual repairs, rtot exceerling ten per cent, on the amonnt of 
 income derived tl erefrfni. In addition to the dednctions heretofore allowed 
 by' law, in the asfessnient of incomes derived from any source, the foK 
 lowing are lo bo made in assf s«meTits since June 10, viz : Ist. Tlie Con- 
 federate taxes actually paid by the owner, on sales made by him. 2nd, 
 The commissions actually paid by the consignor or shipper for selling. 
 In the production or manufacture of pig metal or other iron, the cost actu- 
 ally paid for fuel is to be deducted. 
 
 10. Citizens of any of the Confederate States, temporarily resi- 
 ding in another State, are to be assessed in the State or District in which 
 Ihey so temporarily reside. (This does not apply to fricrdly refugee 
 Indians, who arc exempt from taxation by treaty stipulation on properly 
 brought from their territory with them ) Ail siicii citizens who liave not 
 lieretofore made returns of their taxable property t-i'.he District Assessor 
 where they may reside, are required to make snch returns within thirty 
 days i'ruui the 14tli of September 1864, and in cape i)f failure or refusal, 
 are liable to be indicted and punished as provided by the law. 
 
 11. Upon all the subjects of taxation under the existing tax 
 laW9, there is levied, by Act of- June 10 1864, an additional tax equal to 
 one fifth of the amtiunt of the taxes f^iv ti)e year 1864, to be applied first 
 to the payment of the increased compensation of soldiers. It includes 
 the value of property employed in agriculture, but does not include the 
 special additional tax of thirty per cent, on profits made by selling 
 between February IT, and July 1, 1864, levied subsequently, by Act of 
 14th June, and is payable in Confederate Treasur}' notesof the new issue. 
 
 In order to execute this law the Assessors will add one fifth to 
 every assessment of taxes for the year 1864, except the special additional 
 tax of thirty per cent, on profits before stated, and the lax will be col- 
 lected with the other general taxes for the year. As there is no provis- 
 ion for the deduction from this soldier's tax, of the value of tax in kind 
 on property employed in agricnlture, and the whole of it is paj-able as 
 money tax, in new issue Treasur3' notes, the sucpension of collection of 
 the general tax on agricultural property does not apply to this tax, and 
 it will be collecied as speedily as practicable with the other general taxes 
 for the 3'ear. 
 
 12. When slaves shall have been assessed, but between tho 
 time of asticssment and the time fixed for payment of the lax thereon, 
 such slaves shall be lost to ^le owner by the act of the enemy, the tax 
 may be remitted in like manner as provided in the case of crops taken or 
 destroyed by the enemy, upon the facts being proved to the District Col- 
 lector, and reported to the State Collector, and by him approved. No 
 remission will be valid until so approved by the State Collector. 
 
 Where crops have been taken or destroyed by the enemy, or 
 slaves taken or lost to the owner by act of the enemy, or where cotton 
 or other property has been burnt or destroyed by the Confederate 
 authorities by military orders, before assessment, they will not be assessed, 
 though they may have been in possession of the tax payer when the tax 
 was imposed on them by law. 
 
 The foregoing instructions arc based on regulations and in- 
 structions from the Commissioner of Taxes approved by the Secretary 
 of the Treasury, and will be observed by tax officers in the Trans-Missis- 
 sippi States. 
 
As the Treasury Dcpnrtrnont has been uiuible to send a supply 
 of new issue treasury nuto3 to the Trans-Mississippi Slates, sufficient to 
 enable the people to exchange for them, so as to pay the tax "to raise 
 money to increase the pay of soldiers." in new issue noten, tlie following- 
 additional instruction will also be observed : 
 
 13. Tax Collectors are authorized to receive in payment of this 
 tax (soldier's fund) treasury notes of the old issues, which are exchange- 
 able for the ne\v,(iive8. tens, twenties, and titties.) at the rate of three (>! 
 old for two of new issue, until December 31, 1864, and change notee 
 under five dollars, and new issue notr«s at par. 
 
 P . W . GRAY, 
 
 A|;ei|t Treasury, T. M, 
 
 AN ACT 
 
 To raise money to increase tht Pay of Soldiers, 
 
 The Congress of the Confederate States of America do Enact, 
 That upon all subjects of taxation under existing tax laws, there shall be 
 assessed and levied a tax equal to one fiftli of the amount of the present 
 tax on the same subjects for the year eighteen hundred and sixty four, 
 which tax shall be payable only in Confederate Treasury notes of the 
 new issue, and shall be collected at the same times with the other taxes 
 on the same subjects, under the laws now in force. 
 
 Sec. 2. The money arising from the tax hereby imposed shall be 
 appropriated, first to the payment of the increased compensation of the 
 soldiers under the Act passed at the present session. 
 Approved June 10, 1864. 
 
 AW ACT 
 
 To a?nend an Act entitled ''An Act )oi the relief of Tit P'lyv? in certain 
 cdses,^' apprcved February 13, 1864. 
 
 'i'HE Congress OF THE Confederate States of America do Enact, 
 That whenever slaves shall have been assessed, but between the time ol 
 the assessment and the time fixed by law for the payment of the tax 
 thereon, such slaves shall be lost to the owner by Ihe ircl of the. enemy, 
 the said tax may be remitted in the manner pointed out by tbeisecoud 
 section of the act entitled "an Act for the relief of tax payers in certain 
 cases," approved February thirteenth eighteen hundred and sixty four. 
 Approved June 10, 1864. 
 
>?o. 1 
 
 •^^^^^/(^ 
 
 Richmond, June 24. 1864. 
 
 Regulations 
 
 hi relation to the receipt of fouti pbr cent, certificates and bonds 
 Jrom agents who have funded the moneys of their princi'pals in 
 their own names, to pay the taxes of principals. 
 1st. In any case where an agent or agents have funded 
 the moneys of their principal or principals, in the 4 per 
 cent. Bonds or Certificates issued under the Act of Feb- 
 ruary 17, 1864, for the purpose of paying the taxes of 
 said principal, District Collectors of taxes are authorized 
 to receive such Certificates or Bonds in payment of all 
 taxes, (except the tax to increase the pay of soldiers and 
 the taxes payable in specie or Confederate States Treasury 
 notes, at the rate fixed by regulations of June 22d, 1864,) 
 due, and payable prior to the first day of January, 1865, 
 upon affidavit being made of the facts of the case ; and such 
 certificates or bonds shall, bear evidence of said aflidavit, 
 and the usual transfer made in the name of said agent ov 
 agents upon their face. 
 
 2nd. When an agent or agents have thus deposited the 
 moneys of several principals, and taken only one certifi- 
 cate or bond — and the facts are set forth in the manner 
 above prescribed — District Collectors are authorized to 
 receive the same from said agent or agents, and to apply 
 the same to the discharge of the taxes due by the several 
 parties whose names are mentioned as principals in the 
 affidavit taken, as before mentioned. 
 
 (Signed) J. W. H. UNDERWOOD, 
 
 (Signed) 
 
 AppDVMi : 
 
 Acting Comnu-xs-inne' 
 
 C. G. MEMMlNGEli, 
 Sec't/ of Ti-easury 
 
 -w.«n9'^/^i 
 
5G 
 
 [Annex to pamphlet of C. S. Tax Acts. J 
 
 OFFICE COMMISSIONER OF TAXES, 
 
 Richmond, June 24, 1864. 
 
 REGUL^TIOISrS 
 
 In Relation to the Receipt of Four per Cent. Certificates and 
 Bonds from Agents who have funded the Moneys of their 
 Principals in their own Names, to pay the Taxes of Prin- 
 cipals. 
 
 1. In any catie where an Agent or Agents have funded the moneys of their 
 Principal or Principals, in the 4 per cent. Bonds or Certilicates issued under the 
 Act of February 17th, 1>^64, for the purpose of payinjj the taxes of said Principal 
 or PrinciiKiis, District Collectors of taxes are autiiorizod to receive such Certifi- 
 cates or Honds, in payment of all taxes (except the tax to increase the pay of 
 soldiers and the taxes payable in specie, or Confederate States Treasuiy note's at 
 the rate fixed by regulations) due, and payable prior to the first day of .January, 
 1865, upon affidavit being made of the facts of the case; and such Certificates or 
 Bonds shall bear evidence of said affidavit, and the usual transfer made in the 
 name of said Agent or Agents upon their face. 
 
 2. When an Agent or Agents liave thus deposited the moneys of several Prin- 
 cipals, and taken only one (,'ertificate or Bond — and the farts are set forth in the 
 manner above prescribed — District Collectors are authorized to receive the same 
 from said Agent or Agents, and to apply the same to the discharge of the taxes 
 due by the several parties whose names are mentioned as J'rincipals in the affida- 
 vit taken as before mentioned. 
 
 (^Sigued) .J. W. II. UNDERWOOD, 
 
 Acting Commissioner. 
 Approved. 
 (S gned) C. G. MEMMINGER, 
 
 Secretary of Treasury. 
 
 Treasury -A^gency. 
 TRANS-MISSISSIPPI DEPARTMENT, ) 
 
 Marshall, October 17, 1864. ) 
 
 The above Regulations, recently received, will be observed in the Trans-Mis- 
 sissippi States; and also, the following additional Regulations : 
 
 1. When the Wives or other persons acting as Agents for Soldiers absent in 
 the army, have deposited moneys for the purpose of paying their taxes, and re- 
 ceived Certificates therefor in tiie name of the Principals, upon the facts being 
 stated in an affidavit on, or annexed to, the Certificates, the District Collectors 
 may receive the same for the taxes (with the exceptions before stated) of such 
 Principals, upon transfer of the Certificates by the person so acting as Agent, 
 and signing the transfer as such. 
 
 2. Certificates maj' be received for the taxes, (with the exceptions as before 
 stated,) of any number of persons designated, whose respective taxes are less 
 than $100; and Collectors are authorized to give change in Treasury notes of 
 old issues for fractional amounts, under $100. 
 
 P. W. GRAY, 
 
 Agent Treasury, T. M. 
 Received at Shrevepovt, October 18, 1864. 
 
 ROBT. M. LUSHER, 
 State Collector for Louisiana. 
 
^'i 
 
 ) 
 
 In reference to Four Per Cent. Certificates injbrmally assigned, which 
 have been received in payment of Taxes. 
 
 TREASURY DEPARTMENT, 
 
 Richmond, July 27, 1864. 
 
 It bavini; been represented to the Department that large num- 
 bers of 4 per ceat. certificates have been received by Tux Collectors 
 in payment of taxes, the assignments of which are not in strict 
 accordance with the instructions insued by the Corainissioner of 
 Taxes, and approved by this Department, on the 3Gth of April, 
 1864, and in consequence of such informality, Depositaries have 
 refused to receive them from State Collectors — and, inasmuch as 
 the promulgation of said instructions was greatly retarded in con» 
 sequence of military operations around Richmond, and the conse- 
 quent interruption of mail communication, and. as in the due per- 
 formance of their official duties, they received in good faith, such 
 certificates before they were informed of the requirements em- 
 braced in said instructions, I have thought proper to issue the 
 following instructions, which will be observed and carried out by 
 the State Collectors, Treasurer, Assistant Treasurer, and Deposi- 
 taries of the Confederate States : 
 
 1. In all cases where such informally assigned four per cent. 
 certificates have boon received in good faith by any district col- 
 lector, in payment of taxes, before the regulations of 30th of April 
 came to the hands or knowledge of such collector, the State Col- 
 lector, uffon being furnished with satisfactory evidence of the facts, 
 shall endorse his certificate upon the back of such four per cent, 
 certificate, or upon some paper attached thereto, certifying that ho 
 believes the same is genuine, and was received in good faith from 
 the rightful owner in payment of taxes. 
 
 2. The Treasurer, Assistant Treasurer, and Depositaries of the 
 Confederate States, are directed to receive from such State Col- 
 lector such certificates so endorsed or certified in discharge of hia 
 obligations to the Government on account of taxes collected by him, 
 and to issue the usual receipt or certificate of deposit therefor. 
 
 (Signed) G. A. TRENHOLM, 
 
 Secretary of the Treasury. 
 
 ^>^€N*-> 
 
??0 
 
 .5 
 
 REGULATIONS AND INSTRUCTIONS 
 
 More accurately defining the intent and meaning of Paragraph I 
 Section 1 of the Act to am^d the Tax Laws, approved 14th June, 
 1864. • " . 
 
 ^ff«^ ^^0mm$$mit of ^^0X6$^ 
 
 Richmond, August 12, 1864. 
 In order that local uix officers may have a uniform rule for 
 their action in asEessing " property employed in agriculture," and 
 iu order that the assessments may be equal and uniform, the fol- 
 U>wing regulations and instructions are issued : ' 
 
 1. Land rented, and slave,-- hired, though employed in agricul- 
 ture, shall not be bo returned and assessed, idasmuck as the tax on 
 ^uch land and slaves cannot be entitled to a credit on account of 
 the tithe paid. The landlord, and not the tenant, is chargeable 
 i»sth the tax on the land, and he is not entitled to be credited with 
 the value of the tithe, because he does not pay the tithe. The 
 t'sant is not entitled to the credit, because he does not pay the 
 U\x on the land. The same rule will apply to slaves hired out 
 aad employed in agriculture. 
 
 2. The words " employed iu agriculture," include land actually 
 cultivated tliis jear, such meadow and pasture lond^as is enclosed, 
 atid such wood land as is used in connection with the above de- 
 ('i.ribed lands, not to exceed one-third of the same, except in cases 
 where the fencing has been destroyed by the enemy or the Confed- 
 erate forces, in which cases the land is to be regarded as being 
 "oiployed in agriculture if it was so employed before such de- 
 
 ■ iiruction. 
 
 i. The words " employed iu agriculture" do not include land 
 used in the production of crops not liable to the tithe, or any unen- 
 closed cltiared land, except where the fencing has been destroyed 
 Hd stated under Article 2d of these instructions, nor timbered land 
 <M;ceeding one-third of the enclosed cleared land. 
 
 4. Slaves employed in agriculture should include all over twelve 
 years of age actually employed in cultivating crops liable to the 
 tinhe, and cooks exclusively enjployed in cooking for such slaves. 
 House and body servants, carriage drivers, slave mechanics, &c., 
 sfiall not be assessed as employed in agriculture, except where 
 partially so employed, when their value should be rateably appop- 
 iioned. 
 
 5. Only such horses, "mules and oxen as are actually employed 
 in farming and plantation work, shall be assessed as employed in 
 U(;riculture. This excludes carriage, riding and other 4)lea8ure 
 liTses, race horses and stallions, and also stock cattle, brood 
 mares not forked, and colfs; If work animals are partially em- 
 ployed in agriculture and partially otherwise, their value shall be 
 r-.Ueably apportioned, as in the case of slaves. • 
 
 (Signed) THOMPSON ALLAN; 
 Commissiwier. 
 Approved: ■ • 
 
 (Signed) G. A. Trjbnholm, 
 
 Secretary of the Treasury . 
 
M^Mui^An lu ni>i;>wi>unoH 
 
 Eegnlations and Instructions, more accurately defining the in- 
 tent and meaning of Paragraph I, Section I, of the Act to amend 
 the Tax laws, approved 14th June, 1864. 
 
 OFFICE OF COMMISSIONER OF TAXES, { 
 
 Richmond, August 12th, 1864. | 
 
 In order that local tax officers may have a uniform rule for their action in 
 
 assessing "property in agriculture," and in order that the assessment may be 
 
 equal a:id uniform, the following regulations and instructions are issued: 
 
 I. Land rented, and slaves hired, though employed in agriculture, shall not 
 be so returned and assessed, inasmuch as the tax ou such laud aud slaves, cannot 
 be entitled to a credit on account of lithe paid. The landlord, and not the tenant, 
 is chargeable with the ta.K on the laud, and he is not entitled to be credited with 
 the value of the tithe, because he does not pay the tithe. The tenant is not 
 entitled to the credit, because he does not pay the tax on the land. The same 
 rule will apply to slaves hired out and employed in agriculture. 
 
 II. The words, "employed in agriculture," include lands actually cultivated 
 this year, such meadow and pastuie land as is enclosed, and such woodland as is 
 used in cultivation with the above described lands, not to exceed one-third of the 
 same, except in cases where the fencing htis been destroyed by the enemy or the 
 Confederate forces, in which cases, the land is to be regarded as being employed 
 in agriculture, if it was so employed before such destruction. 
 
 III. The words "employed in agriculture," do not include land used in the 
 production of crops not liable to the tithe, uor any unenclosed cleared land, except 
 wliere the fencing h is been destroyed as stated under article 2, of these instruc- 
 tions; nor timbered land exceeding one-third of the enclosed cleared land. 
 
 IV. Slaves "employed in agriculture," should include all over twelve years of 
 age, actually employed in cultivaiug crops liable to the tithe, and cooks exclu- 
 sively employed cooking for such slaves. House and body servants, carriage 
 drivers, slave mechanics, &c , shall not be assessed as employed in agriculture, 
 except when partially so employed, when their value should be rateably appor- 
 tioned. 
 
 V. Only such horses, mules, and oxen as are actually emploj'ed in farming 
 and plantation work, shall be assessed as "employed in agriculture." This ex- 
 cludes carriage, riding, and other pleasure horses, race horses, and stallions, aud 
 also stock cattle, brood mares, not worked, and colts. If work animals are par- 
 tially employed in agriculture and parliallj' otherwise, their value shall be rate- 
 ably apportioned, as in the case of slaves. 
 
 [Signed,] THOMPSON ALLAN, 
 
 Commissioner. 
 Approved 
 
 G. A. TRENHOLM, 
 
 Secretary of the Treasury. 
 
 C. S. TRE.\SURY AGENCY, t. M. D. ) 
 M.^BSHALL, October 11th, 1864. f 
 The above is a true copy of the original regulations recently communicated to' 
 ihis agency from the ofBce of Commissioner of Taxes, Richmond, Va. 
 
 P. W. GRAY, 
 Agent Treasurv, T. M 
 Received at Shreveport, October 12th, 1864. 
 
 ROBT. M. LUSHER, 
 State Collector, C. S. Tax, Louiswnv 
 
 r?o. 
 
^ 
 
TO COttECTORslNo'aSSESSOaS 
 
 In Parishes which have been Overrun by the Public Enemy. 
 
 The attention of Assessors should be carefully directed to the 4th Parasraph 
 of the 5th Section of the Tax Act of February 17th, 1864, (page 3 of the pam- 
 phlet of Acts.) 
 
 I. Abandoned plantations and homesteads should be assessed on the same ba- 
 sis as adjoining lands which have never been occupied, making; due increase for 
 the improvements thereon at the time of the assessnient, but having regard, 
 also, to the danger of their being destroyed, in consequence of the actual prox- 
 imity of the enemy. 
 
 II. On occupied plantations and homesteads exposed to raids by the enemy, 
 the assessment should also be reduced below the ordinary market value of such 
 property in 1S60, or its co.st in the first quarter of lsi;2, (before the capture of 
 New Orleans,) in proportion to the damage to which the owner is liable, in con- 
 sequence of the constant presence of the enemy within 10(i mile.s thereof, and 
 the absence of an adequate Confederate force for the protection of the neighbor- 
 hood from invasion. If the usual working lorce of a plantation has been recluced, 
 or the "means of cultivating" it have otherwise been impaired, regard must be 
 had, also, to these circumstance.s, and the assessment be made on a fair, equita- 
 ble basis, which is neither oppressive to the citizen, nor prejudicial to the intent 
 of the law. 
 
 N. B. In every case in which the owner of property, or his duly authorized 
 agent is present, his declaration, or oath, as to the ertint and value of the proper- 
 ty, is the Assessor's iruide in arriving at a just assessment. See Section (i of Aa- 
 gesmnent Ad. It is only when the owner neglects, or evades, the making of a full 
 disclosure, or declines to swear or affirm to his return, that it is incumbent on 
 the assessor to call in witnesses or referees, (Sec. .3ii, page 2,) or to make the 
 assessment himself, in conformity to Section 10. The assessor should certainlv 
 caution the appearer, when necessary, against a violation of the nth and 29th 
 Sections of the Assessment Act; and hemay also confront him with documentary 
 evidence, contradictory of his statements, pending the inqviry; but he has no 
 right, without the consent of the owner, to increase or decrease, or in any way 
 alter, a sworn return. The power to increase, or to "reexamine and equalize val- 
 uations, as shall appear just and equitable," is vested exclusively in the District 
 Collector; and this officer must conform strictly to the provisions of the 14th 
 Section of the Assessment Act. 
 
 III. It is desirable that, in each District, there should be as much uniformity 
 as practicable, in assessments; but due regard must always be had to the quality 
 and situation of property, and, in the case of lands, to their actual condition at 
 the time of the assessment. Under the expression "Real Estate and Improye- 
 ments," will be included all "Immovables, as defined in the laws of Louisiana 
 {Civil Code, Arts. 4.^.t to 460.) ' 
 
 IV. Movable property —including slaves, .stock, and .all effects which might. 
 in the discretion of the owner, be removed beyond the enemy's reach, should be 
 assessed at the usual market value, in coin, in times of peace; or, in the case of 
 slaves, cotton, and tobacco, purchased since January 1st, 1862, at the price (in 
 Confederate money) paid therefor. 
 
 ROBT. M LUSHER, State Collector. 
 Approved. 
 
 P. W. GRAY, Agent Treasury, T. M. D.. 
 
CIRCULAR, 
 
 AS TO PAYMENT OF TAXES, AFTER 1ST JANtJARY, J865._ 
 
 C. S. TREASURY AGENCY, T. M., ) 
 Marshall, Texas, Nov. 21, 1864. ) 
 
 By Section 4, of the Currency Act, approved February IT, 1864, and 
 Section 7, of the Amendatory Tax Act, approved Jnne 14, 1864, Treasury 
 notes of the old issues are taxed one hundred ppr cent., (except notes 
 under Five dollars) and will be no lon^-er receivable for taxes of any 
 kind. The tax on sales for the qnarfer endinpr 31st December, 1864, will 
 not. after that day. be received in notes of old issues. 
 
 All dilis^ence should be used by Tax Officers , consistent with proper 
 discharge of duty, to complete both the assessment and collection of 
 taxes, in order that no tax payer may be precluded from paying; his taxes 
 in notes of old currency at the rates prescribed. 
 
 On and after the 1st of January 1865, the taxes due and payable in 
 1864, (except soldier's tax, and tax on coin,) will be payable in notes of 
 new currency, or in Bonds, or certificates fcr Bonds, issued under act of 
 nth February, 1864. 
 
 The law allows the tax on coin, and other articles payable in specie, 
 to be paid in Treasury notes at their equivalent value, to bo fixed by the 
 Commissioner of Taxes. On and after the first of January, this value is 
 fixed at Five dollars in Treasury notos for one in specie : and at that rate 
 this tax will be received by Tax Collectors, \.* - < t^ *:*..<. i • . yA ■ 
 
 The tax on coin, &c., if not paid in specie ; the income and salary 
 tax due on Ist of January, 1865 ; and all taxes assessed for 1865, 
 including' the occupation lax due on the 1st of January, will be payable 
 in notes of the new currency. But as the Covernmcnt has been unable 
 to provide these notes for exchange with the people who have made 
 deposits, and hold certificates of Depositaries for exchanp^e of issues, it 
 is hereby directed that the Tax Collectors, in each State west of the 
 Mi.apispippi, may receive the certificates issued by Depositaries in their 
 own State, in payment of taxes, at the value in new notes, and return 
 them asa cash. 
 
 The inconvenience in makinp" change cannot be wholly reniriiied. 
 but \v some extent it may, by mnking' Exchange of Certificnies, and 
 allowing; p«»rties holdin,£r Certificates for amounts greater than their own 
 taxes, to use ihrm in payment of taxes of others. 
 
 Tax Collectors will receive no Certificate issued by a Depositary in 
 another State, and each Certificate received must be endorsed by the 
 party pa.'yinpr it, who will be liable for its genuineness. 
 
 Depositaries will receive these Certificates for exchange of issues, 
 as casli.at the value in new currency, and will state the amount irt 
 receipts given there fbrj((. Tbe^j^.^wn' '^'"'•tcr the amount in their accounts, 
 ttnd TPti'.ru the certificates to the Au<Tttwy4Kilhji schedule, specifying the 
 certificates by dates, number, amount, and Depol^itary by whom issued. 
 After adjustment by the Accounting oflicers, drafts will^c" s^nt to^bal- 
 ance the cash account. 
 
 P. W, ORAY, 
 
 Agent Tr€nsnv» T, ]»!♦ 
 
-V?v3 
 
 Richmond, i^iepi. iu, ieo4. 
 Sir: 
 
 Your attention is directed to certain errors in the 
 •amended tax act of 1863, as printed in the digest of tax laws 
 published in pamphlet form by this o£Bce. In section 10, page 9, 
 the following words aie erroneously inserted, and are not em- 
 braced in tlie act as amended and approved on 17th day of Febru- 
 ary, 1864, to wit : Commencing in the second line of section 10, 
 the erroneous words are, "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 pro- 
 duced in the present year;" aud at the end of the last line at bot- 
 tom of page 9, the word " sweet," and in the beginning of the 
 first line en page 10, the word "and," are erroneously inserted, 
 as sweet potatoes are not subject to the tax in kind under the act 
 as it now stands. Then beginning in the seventh line from top 
 ■«ame page, the words 'after re:5erving twenty bushels of peas or 
 lieans, but not more than twenty bushels of both for his own uge," 
 are also erroneously inserted, and are not in the act as approved 
 and as it now stands on the statute book. 
 
 T. ALLAN, 
 Commissioner of Taxes, 
 
 V7 t^'' 
 
Richmond, September 22, 1864. 
 The last clause in Article 10 of the Regulations and 
 additional Instructions issued from this office on the .id 
 day of June, 1864, is hereby so modified and changed 
 as to permit the owners and managers of slaves, or si.ch 
 other persons as may be responsible for the tax on such 
 slavesfto return them in the District where the tax-payer 
 resides, in the same manner that other personal propeity 
 may be returned under the provisions of section 1/ ol 
 the Assessment Act. ^jj^^^^pgoN ALLAN, 
 
 Commissioner. 
 
 Approved .* 
 
 G. A. TRENHOLM, 
 
 Secretary of Trfasury. 
 
 
 > t- L-- 
 
7t^^ > n 
 
 REaUL-A^TIO^S 
 
 AND INSTRUCTIONS IN REFERENCE TO THE RECEIPT OF FOUR 
 PER CENT. CERTIFICATES, IN PAYMENT OF THE TAX ON 
 COIN, MONEYS HELD ABROAD, &c 
 
 OFFICE COMiMISSIONER OF TAXES, 
 
 Richmond, November 1, 1864- 
 
 1. The Confederate State's District Qourt, having decided that 
 *he four per cent, certificates are receivable in payment of the taj; 
 on coin,' moneys held abroad, bills of exchange and foreign credits. 
 District Collectors are directed to receive such certificates, T^hei-. 
 tendered in payment of such taxes, at the same rates at whicL 
 Confederate Treasury Notes are receivable under the provisions of 
 article 4 of the Instructions of 22d June, 18G4, issued by this- 
 office. That is, for the tax on gold coin, at the rate of eighteeB 
 dollars of four per cent, certificates for one dollar in gold, and 
 seventeen dollars in four per cent, certificates for one dollar vtk 
 silver coin, moneys held abroad, bills of exchange drawn therefor^ 
 and foreign credits. 
 
 2. In all cases where four per cent, certificates have been ten- \ 
 dered in payment of the above named taxes and refused by th* ■J 
 CoUectur, and the tax has been demanded and paid in currency of 
 the new issue, the party so paying it may, at his option, deposit ^^^ J^ 
 
 with the District Collector the amount in four per cent, certificates u f ' ^ •■■' i^ » 
 properly assigned, and at the same time make affidavit before som« 
 ferson competent to administer oaths, of the facts in the case ; 
 which certificates and affidavit shall be transmitted by the District 
 Collector to the State Collector for his opinion thereon. If the 
 fiu!ts be established to the satisfaction of the State Collector, h*- 
 shall refund the amount in new issue (without interference with 
 iHe soldiers' fund) if he have it, and if not he shall procure tht- 
 foods ae follows : 
 
 The State Collector ehall endorse each certificate or some paper 
 permanently attached to it, in the following manner: " I certify 
 
 that the within (or attached), certificate was received from 
 
 in lieu of so much tax wrongfully collected from him in currency 
 of tho new issue and tliat the same has been exchanged for new ■ 
 issue to reimburse him." He shall then present the certificate or ; 
 oertificates so certified to the Treasurer, Assistant Troa.'3urer or ' 
 
 T 
 
i Depositary with whom he is directed to deposit tax moneys, and it 
 / shall be the duty of such Treasurer, Assistant Treasurer or De- 
 positary, as the case may be, to receive the same and pay to the 
 Collector the. amount thereof in currency of the new issue, and 
 the Collector shall pay over the same to the tax-payer, taking hi.-- 
 receipt therefor; which receipt shall explain the nature of the 
 transaction. 
 
 3. When the tax has been wrongfully collected in coin, the ap- 
 plication to refund and proof shall be made and submitted by ths 
 District Collector, directly to the Secretary of the Treasury. 
 (Signed.) ' 
 
 THOMPSON ALLAN, 
 
 Commissi&n&r of Taxes. 
 "Approved : 
 
 (Signed.) 
 
 G. A. TRENH0LM, 
 Be<y)'eta')'y of tJie Ti'easury- 
 
TO TAX COLLECTORS AND DEPOSITARIES. 
 
 AMENDED REGULATIONS IN REGARD TO RECEIVING 4 PER 
 CENT. CERTIFICATES FOR BONDS, IN PAYMENT OF TAXES 
 OF OFFICERS AND SOLDIERS ABSENT IN THE MILITARY 
 SERVICE. 
 
 C, S. TREASURY AGENCY, T. M. D., ) 
 
 Maeshaxx, Tbxas, January 1, 1865. ) 
 
 I. Taxes due by ODBcers oi- Soldiers absent fro;n home ia the Mili- 
 tary service, which are by law payable in Certificates for 4 Per Ccp' 
 Bonds, may be paid by any holder of such Certificates, upon affi'. 
 being made by the wife of, or by any other person acting for, such soldi 
 or officer, that they are unable to pay such taxes without a sale of prop 
 erty. Upon such affidavit being made and filed with them, Tax Collec 
 tors will receive such Certificates for Bonds in payment, upon an assig- 
 mentijeiug made by the holder, stating in substance that it was made 
 payment of the taxes due by an absent officer or soldier. 
 
 This assignment should be authenticated in the manner usual 
 other cases. Depositaries will receive from Tax Collectors such 4 P. 
 Cent. Certificates, so assigned, upon Deposit. 
 
 2. Certificates for 4 Per Cent. Bonds, issued by Depositaries in 
 other States, are by existing Laws and Regulations, receivable in pay- 
 ment of taxes in any State where the taxes are due and payable ; bat 
 Certificates fur Exchange of Issue^, are receivable in payment of taxes, 
 onljf in the State where issued. 
 
 P. W. GR^ Y, * 
 
 Agent Treasury, T. M. D. 
 
I 
 
HoUinger Corp. 
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