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[House Bill, Xo. 7.] 
 
 HOUSE, October 9, 1862. — Read first and second times, made the 
 Special Order for Friday, October 10th, at 12 o'clock, M., and from 
 day to day until concluded, and ordered to be printed. 
 
 [By Mr. KENNER, from Committee on Ways and Means.] 
 
 A. BILL 
 
 To be entitled An Act to provide a cax to support the credit 
 of the Government. 
 
 1 Section 1. The Congress of the Confederate States of 
 
 2 America do e7iact, That on the first day of January, 18G3, 
 
 3 there shall be levied and assessed on each person resir 
 
 4 dent in the Confederate States, for the support of the 
 
 5 credit of the Government, one tenth of his agricultural 
 G produce, and of the produce of the forest, and of 
 7 the stock meat and wool which are the produce and 
 S growtli of his own farm during the previous calendar 
 
 • 9 year, after deducting the cost of the animals or meat sold, 
 
 10 if the animals were purchased and not raised by him ; 
 
 11 also one tenth of all revenue or profits derived from bus- 
 
 12 iness, trade or employment in manufactures, mining 
 
2 
 
 13 merchandize, banking, railroads, commerce and naviga- 
 
 14 gation, after deducting the expense oi production or the 
 
 15 cost of carrying on said business ; also one tenth of each 
 IG person's yearly income for the preceding calendar year 
 
 17 from all sources and employments whatever except from 
 
 18 the sources herembefore mentioned : Provided, That 
 
 19 said tax so levied and assessed shall be due and payable 
 
 20 on the first day of April, 1863 : Provided further^ That 
 
 21 foreigners resident within the Confederate States shall not 
 
 22 be required to pay except from the aforesaid articles pro- 
 
 23 duced by or for them or from incomes and profits derived 
 
 24 by them from business conducted by them within these 
 
 25 States ; nor shall any tax be levied upon interest on 
 
 26 Confederate Bonds, Certificates or Treasury Notes ; nor 
 
 27 upon the incomes of persons resident when the total 
 
 28 value of such income during said year is less than five 
 
 29 hundred dollars : Provided further, That the person 
 
 30 rendering an account of his income, produce or profits, 
 
 31 shall render it upqn oath as nearly as he can. state the 
 
 32 same, but should the colleptor hereinafter provided for 
 83' believe such statement to be incorrect, the correctness 
 34 may be verified in the following planner : The tax payer 
 
8 '-^ 
 
 35 and collector shall each select an arbitrator of the vicin- •< 
 
 36 age, and there, with power to call in an umpire to decide 
 
 37 in case of disagreement, shall settle the question upon 
 
 38 such evidsnce as may be brought before them. Should 
 
 39 the amount rendered by the tax payer be increased by 
 
 40 the award, he shall pay, in addition to the tax, one fifth 
 
 41 of such excess, together with the cost of the proceeding. 
 
 42 The said arbitrator and umpire may compel the attend- 
 
 43 ance of witnesses : and the Secretary of the Treasury is 
 
 44 hereby authorized to niuke such regulations as may be 
 
 45 necessary to meet the reasonable expenses of such 
 
 46 awards : And iwomded further, That whenever the arti- 
 
 47 cles subject to the tax aforesaid have not been sold at 
 
 48 the time the tax shall be assessed, the t?.x shall be levied 
 
 49 on the assessed value of the unsold articles, aind any dif- 
 
 50 ference of opinion between the collector and tax payer 
 
 51 in relation to the value of such unsold articles shall be 
 
 52 determined by arbitration in the manner above provided. 
 
 1 Sec. 2, Each State shall constitute a tax division for 
 
 2 the purposes of this act, and shall be under the jurisdic- 
 
 3 tion of a chief collector, to be appointed by the Secre- 
 
 4 ta^ry of the Treasury, under the direction of the Presi- 
 
4 
 
 5 dent, whose duties shall be prescribed hy the Secretary 
 
 6 of the Treasury, and for all services rendered by lihn 
 
 7 shall receive an annual salary of two thousand dollars. 
 
 8 And the chief collector in each State shall appohit deputy 
 
 collectors in such sub-division of the State as he may 
 
 10 lind convenient and necessary, under the direction of the 
 
 11 Secretary of the Treasury, whose duty it sliall be to as- 
 
 12 certain the amount to be paid by each individual or per- 
 
 13 son within his district, and who shall collect the tax and 
 
 14 exchange the bonds for the same, under such regulations 
 
 15 as the said Secretary may prescribe. Each of said col- 
 
 1 6 lectors shall be entitled to a commission of two and 
 
 17 a-lialf per cent, on the amount collected as compensation 
 
 18 for his services. 
 
 1 Sec. 3. The said collectors and deputy collectors arc 
 
 2 hereby authorized to require, all persons within their 
 
 3 respective districts owning, possessing or having the care 
 
 4 and management of any property yielding any of the 
 
 5 products or articles taxed by the provisions of this act, 
 
 6 and of all persons receiving for himself or others any 
 
 7 income from any source whatever, a true and correct 
 
 8 statement under oath, and such collector is hereby author- 
 
5 
 
 9 izecl to administer such oath, of the quantities and amounts 
 
 10 of such products or incomes, wkh a view of assessing 
 
 11 said products and incomes as provided by this act. 
 
 1 Sec. 4. If any person shall not be prepared to exhibit 
 
 2 a written list when required, and shall consent to disclose 
 
 the particulars of taxable property, income and produce 
 
 4 provided for in this act, and owned or possessed by him, 
 
 5 or under his care and management, then it shall be the 
 
 6 duty of the ofHcer to make tlie list, which being distinctly 
 
 7 read and assented to, shall be binding on such person. 
 
 1 Sec. 5. Each collector and deputy collector, before en- 
 
 2 tering upon the duties of his office, shall give bond in . 
 
 3 such sum, as sludl be prescribed by the Secretary of the 
 
 4 Treasury, with sufficient sureties, and shall take an oath, 
 .5 faithfully, to execute the duties of his office, and that he 
 
 6 will support and defend the Constitution of the Confed- 
 
 7 erate States. 
 
 1 Sec. 6. The Secretary of the Treasury is authorized 
 
 2 to establish regulations, suitable and proper to carry this 
 
 3 Act into effect, which regulations shall be binding on all 
 
 4 officers ; the said Secretary ma}^ also, frame instructions, 
 
 5 as to all details, which shall be obligatory upon all par- 
 
6 
 
 6 ties embraced within the provisions of this Act. 
 
 1 Sec. 7. If any person subject to the payment of a tax. 
 
 2 under the provisions of this Act, shall fail, or refrain to 
 
 3 furnish to the collector, at the time prescribed by him, a 
 
 4 list of his produce, income and property, subject to tax- 
 
 5 ation under this Act, and to swear to the correctness of 
 
 6 the same, such person shall be liable to a double tax, 
 
 7 and the collector shall proceed to assess the same, ac- 
 
 8 cording to the best evidence he can procure, and collect 
 
 9 the amount thereof, as in the case of other defaulting 
 10 t^x-payers. 
 
 1 Sec. 8. If any person liable to the payment of taxes 
 
 2 under this Act, shall fail or refuse to pay the amount 
 
 3 thereof, on, or before the 1st day of April, 1863, it shall 
 
 4 be the duty of the Collector to proceed to the collection 
 
 5 of the same, by distress and sale of the goods, property, 
 
 6 estate, or effect of the persons delinquent, giving at least 
 
 7 twenty days' public notice, of the time and place of sale 
 
 8 of any property, so distrained, and it shall be lawful for 
 
 9 the collector, in addition to raising the amount of taxes 
 10 due from such delinquent, by a sale of property, to col- 
 li lect the necessary and legal expenses attending such sale, 
 
7 
 
 12 and it shall bo lawful for any authorized deputy of acol- 
 
 13 lector to make such distress and sale. 
 
 1 Sec. 9. It shall be the duty of the several collectors 
 
 2 to pay into the Treasury of the Confederate States, the 
 
 3 taxes collected under the authority of this Act, within 
 
 4 such time as the Secretary may direct after the collection 
 
 5 of the same, and for any failure to make such payment, 
 
 6 such collector shall be charged with an interest -of five 
 
 7 pel cent, per month, for all moneys retained in his pos- 
 
 8 session beyond the time at which he is required to pay 
 
 9 over the same by law, or by the regulations established 
 10 by the Secretary of the Treasury. 
 
 1 Sec. 10. Corporations, private banking and mercantile 
 
 2 associations, are intended to be embraced under the word 
 
 3 "persons," used in this Act, and whenever the in- 
 
 4 comes of any corporation or association is returned, by 
 
 5 the corporation or association, and the tax paid, the in- 
 G come or dividend in the hands of the individuals shall be 
 7 exempt from the tax. 
 
HoUinger Corp. 
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