IX mo *m Duke University Libraries Circular / Conf Pam 12mo #779 CIRCULAR. 0FF1C1-: ( >:• s'iWTK C< 'LUXTOU OF F LOFJDA, ) T.\LI.Ati.\SMvK. ISCA. \ To tl> District Collectors mid jX$***8oi % & of Florhhi : It is verv desirable that the assessors should, as soon as possible, proceed with the assessment of property, moneys and credits, ttiider the tax act of February J .7th, 1804-, as modified by Congress during its last sess'fbto. ^ Tlie following instructions, with the aid of tlie ^regula- tions and additional instruct ions " of the L 'ominissioner of Taxes #S2d 6f June, 1S01.« will, it is believed, enable the assessors in assessing correctly every tax on the sheet Headed * Returns and Assessments, of Confederate tax on property, moneys and credits, under the alt of February 17th, lS6.i,*" now furnished them. The "sheet 1 ' sliould be tilled according to the following explanation; 1^ will now proceed to explain in detail tlie proper mode of'filling up this 'S?heet/' Asa preliminary to the; assessment, the assessor will ad- minister to the tax payer the following oath : " You do sol- emnly swear that you 'will render true and faithful return and statement of' all the property, articles, or objects for which you are liable to taxation and oi % which a return is re- quired by law to be made at this time, and that you will true answers make to all questions which shall be put you touch- ing your property or effects, pr any exemptions which may be claimed, and also as to any fact in reference thereto; and that you shall speak the truth, the whole truth, and nothing but the truth. So help you God." Haying qualified the tax payer, he will commence with. 1st. u Land or other Ileal Property.*' Under this heading he will put down the number of acres of land owned by the taxpayer- in his County on the 17th of February-, IS6%, ami al-o the infrhbcL' of I"!-, without specifying the" number of acres in each particular tract. Land owned by thq tax payor out pfliis eOnnty will be as- sessed where situated. Real K^tate Is to be valued as <>f 1860, except where it has been purchased since J an. 1st. 1862, in which case the price act uatllV paid by the tax payer is tJobe regarded a> its value, unless the "land lias been purchased by a refugee' driven from home by the presence or proximity of the enemy and was hold or occupied by such refugee for his own use and for his residence," when "the land shall he assessed according to its. market value in L860. But if rent- ed out by such refuge?, or redded upon or used by any other person not a refugee, it shall he assessed at its cost tc the owner. The tax hooks are the best guide for ascertaining the value of real estate in I960, The value of any permanent improvement or injury to the property since 136U should be rateablv added or deducted, as the case may he. 2d. " Slaves " are to be assessed upon tin 1 hasis of their market, value in VSOn, except where they*' have been pur- chased since L-t January. ]>!!2, in which case they are to be assessed at the price actually paid for them by the tax payer. To avoid the differences that have occurred in the values. attached to slaves and other property in different col- lection districts, and sensible of the propriety of having uni- form values as near as may lie, I have resorted to the tax- returns made in this State for the year I860, as well as to other reliable data, and have ascertained the average value of slaves in this State to have been. $520. The assessors will exercise their own judgment in the valuation of slave-, but it is recommended that the average value shall corres- pond as nearly as may be to the, amount above stated. If a slave possesses additional value, above the average, on ac- count of any particular qualification — as a mechanic, house servant, &e. — he should be assessed at a correspondingly in- creased valuation. Slaves are to he assessed in the name of the owner and not of the hirer. J>y the 11th paragraph of ' ; Regulations and Additional Instructions " of the Commissioners of Taxes, of the 22d of June, 1804, slaves are required to be assessed in all cases in the counties where they were on the 1 Tth of Feb., 1864. In order, therefore, that all slaves should he assessed it is necessary that the assessor should enquire of every tax payer not only what Slaves he owned en the 17th of rebrri- ary in his county^ bul also what slaves iH'loitfrjng to other persons were in Ills possesion on that day, and it' any were owned By non-residents of tiie county. such non-resident's name should be entered on the v vheet, ,> and the value of such slaves assesses! against him. *'J. '"Horses, Mules, Asses and ,Tonnei>." u Cattle of the Bovine Species, " '• Sheep, (roars and Swine." 4th. ''Cotton and Wool." " Tobacco," u Corn>" "Wheat," '■ live, Oats, Buckwheat, Rice, and all other kinds of grain,* ] ik Potatoes oi' all kinds, Peas, Ground Peas, I>eans. ;md all odier products of the farm, garden-, or orchard not specifically mentioned in the foregoing columns." All agricultural pro- dncts are to lie valued a> of the year ISOO, except cotton and tobacco purchased since dan. 1st. 180*2, which are to be as- sessed at the price- actually paid for them by' the tax payer, Tlu) word "jeotton *' includes cotton varus, ami "tobacco" includes manufactured tobacco and sogars. In assessing agricultural products, the assessor should' first ascertain ad agricultural products on hand on the 17th of Feb., LS64, in- cluding any that wore taxed duly 1st, iNck lie should then allow a &ir deduction, proportioned to the size of the tax payer's land ly, for its support for the year 1M>L This deduction is only to be allowed of those article- raised by the tax payer and tithed in 1S63. The amount to he deducted should be uniform in all cases The assessor should deter- mine what deductions should be allowed for the support of families of different sizes, establishing a uniform rule with- out consulting the tax payer. The word wi family " is con- strued by the Commissioner of Taxes ''to include only the white persons of a family, house servants and family horses. 5th. "Flour, Meal, Sugar. Molasses, Bacon, Lard, and all other Groceries, Goods, Wares or Merchandise, Spiritous Liquors, Wines, Cider, Vinegar,, Occ, <&c/' These articles held by the tax payer on the 17th of Feby, 1864, are to be assessed upon the basis of their market value in 1860, without any deduction for family supplies, except in the articles of sugar and bacon, which were raised by the taxpayer and actually tithed in lS6o.. Goods, wares and merchandise held by registered yeisom, are to be assessed without any deduction. 6th. "Value of all Household and Kitchen Furniture, Agricultural Tools and Implements, and all Tools of me- c' anics orothers, Musical Instruments, and all articles of domestic use," "Carrrapes. VVj Carts, Di*ays and cVci; species of vehicle. on win-.'!.-.'" "Box/Its, Map.*, Pictures, Painting, Statuary, and all other Works Of Art " These articles are to be assessed as of their, value hi I860; Ttli. Value of all Shares in any bank, banking company or association, canal, navigation, importing exportiner, insur- ance, manufacturing, telegraph, express, railroad, and dry dork companies, and all other joint stock Companies ot evcrv kind, whether incorporated or not. These shares are not now liable to the property tax, and are not to bo assessed, but joint stock companies are'tobe assessed with their property, money and credits as individu- als. The property of co-partnerships should he assessed against the individual members and not in the name of the linn. 8th. " All Gold and Silver Wares and Plate, Jewels, Jew- elry and Watches.' 1 A tax often per cent is to be assessed, in Confederate money, on these articles, as ot their value in 1S60. 9th. -'Gold and Silver Coin. Gold Dlfetj Q(tM Or Silver Bullion/' These subjects are to be assessed at their lace value, or value in gold or silver, as the case may be. The amount of gold and silver should be assessed and entered on the "Sheets" separately. The collectors will collect a tax of 5 per cent, on these su hjeets, in kind, which may be commuted by the tax payer by the payment of 17 dollars in Confederate notes for one dollar in silver coin, and eighteen dollars for one dol- lar in gold coin, until further instructed. !Oth. " Value of Moneys held abroad, Bills of Exchange on foreign countries/' To this heading on the sheetshould be added "Promisso- ry Notes, Rights, Credits, and Securities, payable in foreign countries." These subjects are to be assessed at their face value, or value in specie, and a tax of 5 per cent, is to be collected, payable in gold or silver, at the election of the tax payer, which may be commuted in Confederate notes at the rate of seventeen for one, until otherwise instructed. This tax cannot be paid in 4 per cent, bonds or certificates. 11th. "Amount of all Solvent Credits, Bank Bills, and all other papers i— ued as currency, exclusive of hon-lnterest ber.ring Confederate Treasury note.?, and not employed in a taxed business." These subjects are to be assessed at their face value, and the tax of 5 per cent, thereon is to be paid in Confederate notes. "Credits/' Under this heading on the " sheet,'' means credits within the Confederate States, and includes Confed- erate bonds. 12th. "Value of all articles of Personal or Mixed Prop- erty, not in terms embraced in any of the foregoing columns, nor exempt from taxation/'. Under this heading will be assessed all property not in- cluded in the preceding columns, among which may be mentioned the wearing apparel of the tax payer and his family, which are to be assessed as of their value in 1860. 13th. There being no column on the "sheet" for insert- ing the value of property exempted by the law, the assessors will write the word " Exemptions " over the words " Value of all shares in any bank, banking company or association, canal, navigation, importing, exporting, Arc./' and enter in that column the aggregate' amount of the exemptions to which the tax payer is entitled/which will be ascertained as follows : If the tax payer's assessable property, exclusive of house- hold furniture, exceeds $1,000, according to the basis of valuation prescribed by the law, he is entitled to no exemp- tion in any case. I. If his property is worth less than $1,000, exclusive of household furniture, he is entitled to an exemption of $500, if the head of a family, and to $100 .for each minor child, and to the further sum of $500 for each son actually engaged in the army or navy, or who has died or been killed in the military or naval service, and who was a member of his fami- ly when he entered the service. . . IL Every officer, soldier^sailor, oiuraarine actually en- gaged in the military or naval service, or such as have been disabled in such*service, are exempted to the value oi $1,000, III. The widow, or if there be no widow, the minor chil- dren of any officer, soldier, sailor, or marine who may have died or been killed in the military or naval Service, are en- titled to an exemption of $1,000. IV. The entire property of hospitals, asylums, churches, sehooK colleger and other charitable iugHtutians,' and of fiompaiiic-3 formed uuder the act entitled an ' ; Act to estab- lish a Volunteer Navy,*" is exempted. It will be observed that the property of the institutions and companies mentioned in the above paragraph is ex- empted though they are worth more than lljOOO, vet when the individual tax payer is worth more than $1,000, exclu- sive of his household furniture, lie is entitled to no exemp- tion, though he be the head Of a family or in the military or naval service, or would otherwise be exempted. Hth. " Aggregate*. '' Under this head will be entered the total value of the tax payer's property as assessed on the "sheet," except the specie assessments, that is, the assess- ments on "Gold and silver coin, gold dust, goW and silver bullion/* '• Value of moneys held abroad, bills of exchange on foreign countries/" eve. loth/ -Tax/' Under the heading.. "Tax," will be en- tered the total amount of the tax upon the property assessed upon the tax payer upon the "sheet,"' except the rax on spe- cie and foreign credits assessed in specie, referred to in the above paragraph. The tax on property, &a., assessed on the "slieet" is 5 pjpr, cent., except the tax on u all gold and silver wares and plate, jewels, jewelry and watches,*' upon which there is an additional tax of 5 per cent. In calcula- ting the il tax," the amount of exemptions should be deduc- ted" from the aggregate amount of property, &c„ assessed.--- The tax on specie and foreign credits will not hi; entered on the "sheets;' but will DO "calculated and collected by the collector when the tax is paid. loth. l ' Soldiers 1 Tax." By the 12th paragraph of « Re- gulations and Additional Instructions'' of the Commissioner of Taxes, of the 2?d June, "IStH-, the assessors are required to assess separately the "sojdiers' tax," that is, the addi- tional tax of one-lift h of all the taxes of 1S04, laid by an act of the last session of Congress to meet the increased pay of soldiers*,* There being no column on the ''sheet'' for this tax, the assessors wilfruleTa column on the left hand margin of the " sheet, v heading itf^'ftuMierf? 'lUflf^and ' putting in it onedy't.h of the amount found in the column on the right hand of the "sheet" headed u Tax." The collector is re- quired to collect this tax in Confederate Treasury notes of the new issue, giving a separate receipt for it and icporting it separately to me monthly. There being no credit allowed oil aecoiv.it "of the fiLrte' ihi, tux \v\\) be collected as soon as assessed. The \alue of u gold and silver coiaj gold dust. .gold or silver bullion/' and the u value of moneys heM abroad, bills of exchange on foreign countries," etc.. not be- ing included in the* column headed "Aggregate," the tax oil them will be collected as sooh as assessed: The "sol- diers' tax " on specie and foreign credits not being included in the column headed " Soldiers' Tax," will be calculated and collected by the collector in the " new issue," at the rate of J 7 for silver and 18 for gold. 17th. "Name of the Tax Payer, to be signed by the per- son taking the oath." Under this heading the tax payer will sign his name. If lie is a non-resident of the county his name must be signed by his agent, if he has one as such, and if there be no agent, then by the assessor. The assessments upon the sheet headed "Returns and As- sessments of Confederate Taxes. &c," which I have explain- ed above, in detail, are to be made as of the 17th of I ebru- ;iry, 1 $64. I herewith enclose to the collector a "sheet" till- ed up as a sample, a copy of which he will furnish each as- sessor in his district who has been assigned to his cratj*. Ileal estate and slaves are to be assessed in the county where they are. Property of all either kind should be assessed in the county where- the tax payer resides. If any portion of it js in another district, the assessor should forward to the asses- sor of the district where the property i-, a certified state- ment of the assessment, who shall examine the same, and if approved, shall return it with his approval thereon. If dis- approved he shall make such alterations thereon as he may deem just, and return it with any additions thereto which he may have made. The assessment thus corrected should bo entered on the "sheet." Property in another State cannot, be assessed in this State. The collectors will collect at once the "SoldicjjjgJJjjJ. of one-fifth in the "new i^p : ^