'^^ -^^M: y;' V-:^ ^ PERKINS LIBRARY Duke University I^re Books Digitized by tine Internet Arciiive in 2010 witin funding from Duke University Libraries Iittp://www.arcliive.org/details/instructionsforc01conf .•^ C^df^^ Hi INSTRUCTIONS FOIl COLLECTOIIS OF TAXES, APPOINTED TO COLLECT THE WAR TAX. CONFEDERATE STATES OF AMERICA, ) Treasury Department, [- Richmond, September 28, 1861. ) 1. The Chief Collector appomted for each State shall take the usual oath of office, and shall give bond for the ftiithful performance of the duties of his office, with sufficient sureties, in the sums hereinafter men- tioned. The sureties may be separately bound in smns of not less than five thousand dollars. Their sufficiency must be certified b}^ the District Judge of the Confederate States, and the bond, with a certified copy of the oath of office endorsed thereon, must be forwarded to the Secretary of the Treasury. 2. The penalty of the bonds of the several Chief Collectors shall be in the following sums : Alabama $60,000 Arkansas 40,000 Florida 30,000 Georgia 75,000 Louisiana 60,000 Mississippi 60,000 North Carolina 40,000 South Carolina 50,000 Tennessee 60^000 Texas 40.000 "Virginia 75,000 3. Each Chief Collector shall, immediately upon his appointment, divide the State under his jurisdic- tion into such number of collection Districts as h& shall deem expedient, and report the same to the Sec- retary of the Treasury. The extent of these Dis- tricts will be controlled by the fact, that the compen- sation of the Tax Collector is limited to $800. 4. Each Chief Collector will nominate a Tax Col- lector for each Collection District, and report the Scime for the approval of the Secretary of the Trea- sury. These Tax Collectors shall be selected from those who are now employed to collect the tax of the State government, unless forbidden by the laws of the State. 5. Each Tax Collector shall take the usual oath of office and shall give bond for the faithful performance of the duties of his office, with sufficient sureties, in a sum sufficient to cover the presumptive amount of taxes which he will collect, until that sum shall reach $25,000. 6. The Chief Collector in each State shall cause to be printed, Tax" returns, in such numbers and form as he may deem advisable, in which each tax payer shall return the property held by him on the first day of October, 1861, under the following classification. I. Real Estate — Including all lands and estates therein, and all interests growing thereout, including Ferries, Bridges, Mines and the like. II. Slaves. III. Merchandize — embracing all goods, wares and merchandize, held for sale on 1st October, 1861, ex- cept the agricultural products of the country. IV. Bank Stocks Y. Railroad and other Corporation Stock. VI. Money at Interest — Including the principal sum of all money belonging to any person other than a Bank, upon which interest is paid or to be paid by the debtor, as the same stood on the 1st October, 1861, and all money invested by individuals in the purchase, of /'bills, notes, and other securities for money, excepting ; in all cases, the Bonds of the Con- federate States. VII. Cash on hand or on deposit in Bank or ELSEAVHERE. A'lII. Cattle, Horses and Mules raised for sale, not inclu'Iing such as are raised merely for food and work 011 the i)lantatioii or farm where the}' are held. IX. Gold Watches. X. Gold and Silver Plate. XT. Pianos. XII. Pleasure Carriages. XIII. Bank or Corporation Stock not duly re- turned BY THE Bank or Corporation. Tax payers include all individuals and corporations owning property, except heads of families whose whole property subject to tax is of value less than five hundred dollars. The property of Colleges and Schools, and of char- itable or religious corporations or associations actually used for the purposes for which such colleges, schools, corporations or associations were created, is exempt froni taxation ; also, all public lands and property owned by a State for public purposes ; also, all real estate owned and used for carryhig on its business by any corporation which has made due return of itsf ca])ital stock. 7. The Chief Collector shall furnish a sufficient number of these forms to each Tax Collector, and, also, such other forms as he shall deem exi)edient ; and he shall issue such additional instructions to the Tax (\)llectors and Assessors under his jurisdiction as in his opinion will carry into more complete efiect the act of Congress and the instructions of this De- partment ; and any negligent or defaulting oflicer he will promptly report to the S«M'retary of the Troa- sury. 8. Each Tax Collector shall, inunediatcly after his appointment, divide his Collection District into con- venient sub-divisions, in each of wliicli he shall ap- point an Assessor, who shall proceed to such places as such Assayer shall appoint, and, after public notice, shall require all persons owning, possessing or having the care and management of any property liable to the tax aforesaid, to make return thereof according to the form above set forth ; and, in those States where returns for State taxes are sworn, the Assessor shall require a sworn return. 9. The said Assessors shall, after receiving the re- turn, proceed to assess all the property included therein, and shall complete such assessment on or be- fore the first day of November next ; and if there be any property omitted from any return which ought to have been included therein, the Assessor shall add the same to the return and make due assessment thereof. 10. The Assessors shall diligently enquire whether there be any person who has failed or neglected to make return, and whether there be any taxable pro- perty not returned, and he shall report the same to the Tax Collector of his Collection District. 11. Each Assessor shall deliver to the Tax Collec- tor of his Collection District, on or before the first day of December next, the list of each tax payer, completely filled up and made out, with his assess- ment complete, upon all the property therein return- ed. He shall also, at the same time, report all the persons and property within the subdivision assessed by him, which have not been duly returned, and shall assess the value of such property. The assess- ment, in all cases, shall have relation to the first day of October, 1861, and shall set forth the marketable value of the property under ordinary circumstances. 12. Upon receiving the said lists and assessments, the Tax Collector shall, on or before the first day of December, 1861, make out an alphabetical list there- of in a book to be kept by him for that purpose, ar- ranged according to the classification hereinbefore stated, and setting forth the amount assessed to each tax payer under each head ; and the same shall be exhibited to any tax payer desiring to see the amount assessed upon his own property ; and for twenty-one days ensuing the said first of December, each tax payer may challenge the amount so assessed, and shew cause against the same to the said Tax Col- lector, and the said Collector shall determine the same according to right and justice. 13. The Tax Collector shall also assess a double tax in all cases in which no return has been made, and shall include the same in his list, and for twent}'- one days after the said first of December, he shall hear and determine all applications for a reduction of said double tax. 14. As soon as the appeals are disposed of each Tax Collector shall, on or before the first day of Feb- ruar}^, 1862, furnish to the Chief Collector of his State a correct and accurate list of all the assess- ments made in his District and of the amount of tax to be paid by each tax payer, collated in proper form, so as to show, in proper colunms, the separate and aggregate amounts paid by each person under each head or classification. 15. The Chief Collector of each State shall, on or before the first day of March next, forward to tlie Secretar}^ of the Treasury a collated list of all the lists and assessments returned to him by the several Tax Collectors in his State, which list shall classify the amounts assessed in each Collection District upon each subject of taxation, under their appropriate heads. 1 6. The several Tax Collectors in each State shall, on and after the first day of May next, proceed through their respective districts to collect the tax assessed upon the several taxpayers. Each Tax Col- lector shall give at least twenty days notice of the time and place at which he shall attend to receive payment, and such notice shall be advertised in one newspaper within his district, if there be one, and if not, in at least four public places in each township, ward or precinct within his district. He shall receive pay- ment in coin or Treasury notes at any time which he G * may appoint, within twqnty days after the first day of May, and on failure '^o pay the same within the said twenty days, the said Collector, by himself or any Deputy, shall proceed to distrain the goods, chattels, or effects of any delinquent, and to dispose of them as is required by law. 17. Each Tax Collector shall be provided with a book in which receipts are printed in duplicate to be filled up in due form for each tax payer. One of these receipts shall be delivered to the tax payer, and the other remaining in the book shall be for- warded to the Chief Collector of the State. 18. As soon as the sum of ten thousand dollars shall be in the hands of any Tax Collector, he shall pay over the same to the Chief Collector of his State, and on the first day of each month he shall make due return to such Chief Collector of all moneys re- ceived by him during the preceding month, and of the persons from whom received, and shall pay over the same to the said Chief Collector. 19. Each Chief Collector shall deposit, weekly, with the Treasurer of the Confederate States, or with such Assistant Treasurer or Depository as may be designated by the Secretary of the Treasury, all moneys received by him from any Tax Collector during the -preceding week, and shall make special report thereof to the Secretary of the Treasury. 20. On or before the tenth day of June next, each Tax Collector shall make return to the Chief Collec- tor of his State of all taxes remaining unpaid, and of the measures taken to collect the same ; and the said Chief Collector shall thereupon advise and di- rect such further measures as he may deem requisite for the speedy collection of the same. 21. Five per cent, per month will be charged to all Collectors for all moneys retained in their possession beyond the time required by the regulations. C. G. MEMMINGER, Secretary of the Treasury. No, 223.] AN ACT To authorize the Issue of Treasury Notes, and to provide a War Tax for their Redemption. Section 1 . The Congress of the Confederate States of Ame- rica, do enact. That the Secretary of the Treasury be, and he IS hereby, authorized, from time to time, as the public neces- sities may require, to issue Treasury Notes, payable to bearer at the expiration of six months after the ratification of a treaty of peace between the Confederate States and the United States, the said notes to be of any denomination not less than five dollars, and to be reissuable at pleasure, until the same are payable ; but the whole issue, outstanding at one time, including the amount issued under former acts, shall not exceed one hundred millions of dollars; the said notes shall be i-cceivable in payment of the "War Tax hereinafter provided, and of all other public dues except the export duty on cotton, and shall also be received in payment of the sub- scriptions of the net proceeds of sales of raw produce and manufactured articles. Sec. 2. That for the purpose of funding the said notes, and of making exchange for the proceeds of the sale of raw pro- duce and manufactured articles, or for the purchase of spe- cie or military stores, the Secretary of the Treasury, with the assent of the President, is authorized to issue Bonds, payable not more than twenty years after date, and bearing a rate of interest not exceeding eight per centum per annum, until they become payable, the interest to be paid semi-an- nually ; the said Bonds not to exceed, in the whole, one hundred millions of dollars, and to be deemed a substitute for thirty millions of the Bonds authorized to be issued by the Act approved May sixteenth, eighteen hundred and sixty-one ; and this act is to be deemed a revocation of the authority to issue the said thirty millions. The said Bonds shall not be issued in less sums than one hundred dollars, nor in fractional parts of a hundred, except when the sub- scription is less than one hundred dollars, the said Bonds may be issued in sums of fifty dollars. They may be sold for specie, military and naval stores, or for the proceeds of raw produce and manufactured articles, in the same manner as is provided by the act aforesaid ; and, whenever sul)scrip- tions of the same have been, or shall be made, payable at a particular date, the Secretary of the Treasury shall have 8 power to extend the time of sales until such date as he shall gee fit to indicate. Sec. 3. The holders of the said Treasury notes may, at any time, demand in exchange for them, Bonds of the Con- federate States, according to such regulations as may be made bj^the Secretary of the Treasury. But whenever the Secretary of the Treasury shall advertise that he will pay off any portion of the said Treasury Notes, then the privi- lege of funding, as to such notes, shall cease, unless there shall be a failure to pay the same in specie on presentation. Sec. 4. That, for the special purpose of paying the prin- cipal and interest of the public debt, and of supporting the Government, a War Tax shall be assessed and levied, of fifty cents upon each one hundred dollars in value, of the following property, in the Confederate States, namely : Real estate of all kinds ; slaves ; merchandize ; Bank Stocks ; Railroad and other Corporation Stocks ; Money at interest, or invested by individuals in the purchase of Bills, Notes, and other securities for money, except the Bonds of the Confederate States of America, and cash on hand or on de- posit in Bank or elsewhere ; cattle, horses and mules ; gold watches, gold and silver plate, pianos and pleasure carriages: Provided, however, that when the taxable property herein above enumerated, of any head of a family, is of value less than five hundred dollars, such taxable property shall be ex- empt from taxation under this act : And provided, further, that the property of Colleges and Schools, and of charitable or religious corporations or associations, actually used for the purposes for which such colleges, schools, corporations or associations were created, shall be exempt from taxation under this act : And provided, further. That all public lands, and all property owned by a State for public purposes, be exempt from taxation. Sec. 5. That, for the purpose of ascertaining all property included in the above classes, and the value thereof, and the person chargeable with the tax, each State shall constitute a tax division, over which shall be appointed one Chief Col- lector, who shall be charged with the duty of dividing the State into a convenient number of collection districts, sub- ject to the revisal of the Secretary of the Treasury. The said collector shall be appointed by the President, and shall hold his office for one year, and receive a salary of two thousand dollars. He shall give bond with sureties to dis- charge the duties of his office in such amount as may be prescribed by the Secretary of the Treasury, and shall take oath faithfully to discharge the duties of his office, and to support and defend the Constitution. The said Chief Col- lector shall, -with the approbation of the Secretary of the Treasury, appoint a tax collector for each collection district, whose duty it shall be to cause an assessment to be made on or before the first day of November next, of all the taxable property in his district, included in each of the above men- tioned classes of property, and the pei'sons then owning or in possession thereof; and in order thereto, the said Tax Collectors may appoint Assessors, who shall proceed through every part of their respective districts, and, after public notice, shall require all persons owning, possessing, or having the care and management of any property liable to the tax aforesaid, to deliver written lists of the same, which shall be made in such manner as may be required by the Chief Collector, and as far as practicable, conformable to those which may be required for the same purpose under the authority of the respective States ; and the said assessors are authorized to enter into and upon, all and singular, the premises for the purposes required by this Act. Sec. 6. If any person shall not be prepared to exhibit a written list when required, and shall consent to disclose the particulars of taxable property owned or possessed by him, or under his care and management, then it shall be the duty of the officer to make the list, which, being distinctly read and consented to, shall be received as the list of such per- son. Sec. 7. That, if any person shall deliver or disclose to any collector or assessor appointed in pursuance of this act and requiring a list as aforesaid, any false or fraudulent list, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person, so offending, shall be fined in a sum not exceeding five hundred dollars, to be re- covered in any Court of competent jurisdiction. Sec. 8, Any person who shall fail to deliver to the collec- tor or assessor a list of his taxable property, at the time prescribed by him, shall be liable to a double tax upon all his taxable property; the same to be assessed by the collec- tor or assessor, and to be collected in the same manner and by the same process as is herein provided as to the single tax. Sec. 9. The lists shall be made in reference to the value and situation of the property, on the first day of Oct(il»er next, and shall be made out, completed and be delivered into 10 the hands of each of the tax collectors on the first da}'- of December next ; and upon the receipt thereof, each tax col- lector may, for twenty-one days next ensuing the said first December, hear and determine all appeals from the said as- sessments, as Avell as applications for the reduction of a double tax, Avhen such tax may have been incurred, to a sin- gle tax, -which determination shall be final. Sec. 10. The several tax collectors shall, on or before the first day of February ensuing, furnish to the chief collector of the State in Avhich his district is situated, a correct and accurate list of all the assessments made upon each person in his district, and of the amount of tax to be paid by such person, specifying each object of taxation ; and the said chief collector shall collate the same in "proper form, and forward the collated list to the Secretary of the Treasury. Sec. 11. The said several collectors shall, on the first day of May next, proceed to collect from every person liable for the said tax, the amounts severally due and owing, and he shall previously give notice for twenty days in one news- paper, if any be published in his district, and by notifica- tions in at least four public places in each township, Avard or precinct within his District, of the time and place at which he will receive the said tax; and on failure to pay the same, it shall be the duty of the Collector, within twen- ty days after the first day of May aforesaid, by himself or his deputies, to proceed to collect the said taxes by distress and sale of the goods, chattels, or effects of the persons de- linquent. And in case of such distress, it shall be the duty of the officer charged with the collection, to make, or cause to be made, an account of the goods or chattels which may be distrained, a copy of Avhich, signed by the officer making such distress, shall be left with the owner or possessor of such goods, chattels or effects, or at his or her dwelling, with a note of the sum demanded, and the time and place of sale ; and the said officer shall forthwith cause a notification to be publicly advertised or posted up at two public places nearest to the residence of the person whose property shall be divS-trained, or at the court-house of the same county, if not more than ten miles distant, which notice shall specify the articles distrained, and the time and place proposed for the sale thereof, which time shall not be less than ten days from the date of such notification, and the place proposed for the sale not more than five miles distant from the place of making such distress : Provided, That in any case of dis- 11 tress for the payment of the taxes aforesaid, the goods, chattels or effects so distrained, shall and may be restored to the owner or possessor, if, prior to the sale thereof, pay- ment, or tender thereof, shall be made to the proper officer charged with the collection, of the full amount demanded, together with such fee for levying, and such sum for the ne- cessary and reasonable expense of removing and keeping the goods, chattels or effects so distrained, as may be allowed in like cases by the laws or practice of the State wdierein the distress shall have been made ; but in case of non-pa^anent or tender as aforesaid, the said officers shall proceed to sell the said goods, chattels or effects at public auction, and shall and may retain from the proceeds of such sale, the amount demandablc for the use of the Confederate States, with the necessary and reasonable expenses of distress and sale, and a commission of five per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels, or effects shall have been distrained : Pro- vided, That it shall not be lawful to make distress of the tools or implements of a trade or profession, beast of the plough, and farming utensils necessary for the cultivation of improved lands, arras, or such household furniture or apparel as may be necessary for a family. Sec. 12. That if the tax assessed on any real estate shall remain unpaid on the first day of June next, the tax collec- tor of the district wherein the sams is situated shall, on the first Monday in July thereafter, proceed to sell the same, or a sufficiency thereof, at public outcry, to the highest bid- der, to pay said taxes, together with twenty per centum on the amount of said taxes and costs of sale, said sale to be at the court-house door of the county or parish wherein said real estate is situated ; and, if there shall be more than one county or parish in a district, the said tax collector is au- thorized to appoint deputies to make such sales in his name as he cannot attend to himself, and for all lands so sold l)y said deputies, the deeds as hereinafter provided for shall be executed by said collector, and such sales so made shall be valid, whether the real estate so sold shall be assessed in the name of the true owner or not. But in all cases where the property shall not be divisible so as to enable the collector, by a sale of part thereof, to raise the whole amount of the tax, with all costs, charges and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs, charges and com- 12 missions, shall be paid to the owner of the property or his legal representatives, or ifhe or they cannot be found, or refuse to receive the same, then such surplus shall be depos^ ited in the Treasury of the Confederate States, to be there held for the use of the owner or his legal representatives until he or they shall make application therefor to the Secre- tary of the Treasury, who, upon such application, shall, by warrant on the Treasury, cause the same to be paid to the applicant. And if the property offered for sale as aforesaid cannot be sold for the amount of the tax due thereon, with the said additional twenty per centum thereto, the collector shall purchase the same in behalf of the Confederate States for the amount aforesaid : Provided, That the owner or super- intendent of the property aforesaid, before the same shall have been actually sold, shall be allowed to pay the amount of the tax thereon, Avith an addition of ten per centum on the same, on the payment of which the sale of the said property shall not take place : Provided, also. That the owners, their heirs, executors or administrators, or any person on their behalf, shall have liberty to redeem any lands and other real property sold as aforesaid, within two years from the time of sale, upon payment to the collector for the use of the pur- chaser, his heirs or assignees, of the amount paid by such purchaser, with interest for the same at the rate of twenty per centum per annum; and no deed shall be given in pursu- ance of such sale until the time of redemption shall have ex- pired : Provided, further. That when the owner of any land, or other real property sold for taxes under the provisions of this act, shall be in the military service of the Confederate States, before and at the time said sale shall have been made, the said owner shall have the privilege of redeeming the said property at any time within two years after the close of his term of service. And the collector shall render a distinct account of the charges incurred in offering and advertising for sale such propei'ty, and shall pay into the Treasury the sur- plus, if any there be, of the aforesaid addition of twenty per cen- tum, or ten per centum, as the case may be, after defraying the charges. And in every case of the sale of real estate, which shall be made under the authority of this act for the assessment and collection of direct taxes by the collectors or marshals re- spectively, or their lawful deputies respectively, or by any other person or persons, the deeds for the estate so sold shall be prepared, made, executed, and proved or acknowledged, at the time and times prescribed in this act by the collectors re- 4 13 spectively within whose collection district such real estate shall be situated, or in case of their death or removal from oflSce, by their successors on payment of the purchase mo- ney or producing a receipt therefor, if already paid, in such form of law as shall be authorized and required by the laws of the Confederate States, or by the law of the State in which such real estate lies, for making, executing, proving and ac- knowledging deeds of bargain and sale, or other conveyances for the transfer and conveyance of real estate : and for every deed so prepared, made, executed, proved and acknowledged, the purchaser or grantee shall pay to the collector the sum of five dollars for the use of the collector, marshal or other per- son effecting the sale of the real estate thereby conveyed. The commissions hereinafter allowed to each collector shall be iu full satisfaction of all services rendered by them. The assessors appointed under them shall be entitled to three dol- lars for every day employed in making lists and assessments under this act, the number of days being certified by the col- lector and approved by the chief collector of the State, and also five dollars for every hundred taxable persons contained in the list as completed by him and delivered to the collector : Proviik'd, That when the owner of any real estate is unknown, or is a non-resident of the State or tax district wherein the same is situated, and has no agent resident in said district, the assessor shall himself make out a list of such real estate for assessment. Sfx. 13. Separate account shall be kept at the Treasury of all moneys received from each of the respective States, and the chief collector shall procure from each tax collector such details as to the tax, and shall classify the sauie in such manner as the Secretary of the Treasury shall direct, and so as to provide full information as to each subject of taxation. Sec. 14. Each collector shall be charged with an interest of five per cent, per month for all moneys retained in his possession beyond the time at which he is required to ])ay over the same by law, or by the regulations established by the Secretary of the Treasury. Sec. 15. Each collector, before entering upon the duties of his office, shall give bond in such sum as shall be pre- scribed by the Secretary of the Treasury, with sufficient sureties, and shall take an oath faithfully to execute the du- ties of his office, and that he will support and defend the Constitution of the Confederate States. 14 Sec. 16. Upon receiving the tax due by each person the collector shall sign receipts in duplicate, one whereof shall be delivered to the person paying the same, and the other shall be forwarded to the chief collector of that State. The money collected during each month or during any shorter period Avliich may be designated by the Secretary of the Treasury, shall be also immediately forwarded to the said chief collector, and by him be disposed of according to the direction of the Secretary of the Treasury; and the said chief collector shall report the same immediately to the Sec- retary of the Treasury, and shall furnish him with a list specifying the names and amounts of e?ich of the receipts which shall have been forwarded to him as aforesaid by the district collectors. Sec. 17. The taxes assessed on each person shall be a statutory lien for one year upon all the property of that per- son, in preference to any other lien; the said lien to take date from the first day of October, to which the valuation has relation, and the lands and other property of any collector shall be bound by statutory lien for five years for all mon- eys received by him for taxes, the date of such lien to com- mence from the time of his receiving the money. Sec. 18. The compensation of the tax collectors shall be five per cent, on the first ten thousand dollars received, and two and a half per cent, on all sums beyond that amount until the compensation shall reach eight hundred dollars, beyond Avhich no fai'ther compensation shall be paid. Sec 19. The Secretary of the Treasury is authorized to establish regulations suitable and proper to carry this act into effect; which regulations shall be binding on all ofiicers; the said Secretary may also frame instructions as to all de- tails which shall be obligatory upon all parties embraced within the provisions of this act. He may also correct all. errors in assessments, valuations, and tax lists, or in the col- lection thereof, in such form and upon such evidence as the said Secretary naay approve. Sec 20. Corporations are intended to be embraced under the word "persons," used in this act; and whenever the capital stock of any corporation is returned by the corpora- tion itself and the tax paid, the stock in the hands of indi- viduals shall be exempt from tax ; and also all the real estate owned by the corporation and used for carrying on its busi- ness ; and the capital stock of all corporations shall be re- turned, and the tax paid, by the corporations themselves, and 15 not by the individual stockholders. The term "merchandize," is designed to embrace all goods, wares and merchandize held for sale, except the agricultural products of the coun- try. Money at interest, is intended to include the principal sum of all money belonging to any person, other than a bank, upon which interest in. paid or to be paid by the debtor, as the same stands on the first day of October. The term, *' cattle, horses and mules," is intended to include all such animals as are raised for sale, and not such as are raised merely for food and wbrk on the plantation or farm where they arc held. The term "leal estate," is intended to in- clude all lands and estates therein, and all interests growing thereout, including ferries, bridges, mines, and the like, and in all cases the actual marketable value of property is to be assessed. Sec. 21. If any person shall, at any time during the ex- istence of the present war between the Confederate States and the United States, or within one year after the ratifica- tion of a treaty of peace between them, falsely make, forge, or counterfeit, or cause or procure to be falsely made, forged or counterfeited, or willingly aid or assist in falsely making, forging, or counterfeiting any note in imitation of, or purpor- ting to be a treasury note of the Confederate States ; or shall falsely alter, or cause, or procure to be falsely altered, or Avillingly aid or assist in falselj'^ altering any treasury note of the Confederate States ; or shall pass, utter, or publish, or attempt to pass, utter, or publish as true, any false, forged or countei'feited note purporting to be a treasury note of the Confederate States, knowing the same to be falsely forged or counterfeited ; or shall pass, utter, or puldish, or attempt to pass, utter or publish, as true, any falsely altered treasury note of the Confederate States, knowing the same to be false- ly altered, or shall conspire, or attempt to conspire, Avith an- other, to pass, utter, or publish, or attempt to pass, utter or publish as true, any falsely forged or counterfeited, or any falsely altered treasury note of the Confederate States, knowing the same to be falsely forged or counterfeited, or fialsely altered ; every such person shall be deemed and ad- judged guilty of felony, and being thereof convicted by due course of law, shall suffer death. Skc, 22. If any person shall, at any time, falsely make, forge or counterfeit, or cause or procure to be falsely made, forged or counterfeited, or willingly aid, or assist, in falsely making, forging, or counterfeiting any bond, or coupon, in f' 16 imitation of, or purporting to be a bond, or coupon, of the Confederate States ; or shall falsely alter, or cause, or pro- cure, to be falsely altered, or willingly aid or assist in falsely altering any bond, or coupon, of the Confederate States ; or shall pass, utter or publish, or attempt to pass, utter, or publish as true, any false, forged or counterfeited bond, pur- porting to be a bond, or coupon, of the Confederate States, knowing the same to be falsely forged or counterfeited ; or shall pass, utter or publish, or attempt to pass, utter or pub- lish, as true, any falsely altered bond, or coupon, of the Confederate States, knowing the same to be fiilsely altered ; or shall conspire, or attempt to conspire, with another, to pass, utter, or publish, or attempt to pass, utter, or publish, as true, any false, forged, or counterfeited bond, or coupon, purporting to be a bond or coupon of the Confederate States, or any falsely altered bond, or coupon, of the Confederate States, knowing the same to be falsely forged or counterfeit- ed, or falsely altered ; every such person shall be deemed and adjudged guilty of felony, and being thereof convicted by due course of law, shall be sentenced to be imprisoned and kept at hard labor for a term not less than five years, nor more than ten years, and be fined in a sum not exceed- ing five thousand dollars. Sec. 23. If any person shall make, or engrave, or cause, or procure to be made or engraved, or shall have in his cus- tody or possession, any metalic plate engraved after the sim- ilitude of any plate from which any notes or bonds issued as aforesaid, shall have been printed, with intent to use such plate, or cause, or suffer the same to be used in forging or eaunterfeiting any of the notes or bonds issued as aforesaid; or shall have in his custody, or possession, any blank note or notes, bond or bonds, engraved and printed after the sim- ilitude of any note, or bond, issued as aforesaid, with intent to use such blanks, or cause, or suffer the same to be used in forging or counterfeiting any of the notes or bonds issued as aforesaid; or shall have in his custody or possession, any paper adapted to the making of notes or bonds and similar to the paper upon which any such notes or bonds shall have been issued, with intent to use such paper, or cause or suffer the same to be used, in forging or counterfeiting any of the notes or bonds issued as aforesaid; every such person being thereof lawfully convict- ed by due course of law, shall be sentenced to be imprisoned and kept to hard labor for a term not less than five, nor more 4 n ilian ten yonr?. ami fined in asiim not exceeding five tlious- and dollars. Skc. 24. If any State shall, on or before the first day of April next, pay. in the Treasnry notes of the Confederate States, or in specie, the taxes assessed against the citizens of such State, less ten per centum thereon, it shall be the duty of the Secretary of the Treasury to notify the same to the several tax collectors in such State, and thereupon their authority and duty under tliis act shall cease. Sec. 25. If any person sliall, at any time, after one year from the ratification of a treaty of peace between- the Con- federate States t\f\<\ the United States, commit any of the acts described iii the twenty-first section of this act, such ])cvson shall be deemed and adjudged guilty of felony, and be- ing thereof convicted, b}* due course of law, shall be sen- tenced to bo imin'isoned and kept at hard labor, for a period nf not less ^fchan five years, nor more than ten years, and be fined iu a BUtn not exceeding five thousand dollars. A ppRovEi) A ugust 19, 1861. ^m