#953 Duke University Libraries D032 2452J ki HOUSE OF REPRESENTATIVES, Apr!! IT, 1833. I would respectfully call the attention of members to the fact that, under th^adyicc of Mr. Garnett, one of the Committee of Confer- ence, oii^fte .part of the House, on the disagreement of the two •es on the bill to lay taxes. &LC., that I have so arranged the printing as by reading the amendment of the Senate taken as the ait tee Kwith the ,words enclosed in brackets, and leaving out the words in italics, you have the bill as amended by the Senate entire; and leaving out the brackets, and inff it with the italics, you have the bill as presented by the Com- mittee of Conference entire. RO. E. DIXON, mtrk. AMENDM^IXTS iosed by the* Committee of Conference on the part of the Senate and IJouje of Representatives, to theHfomendment preposed by the Senate to the kill (II. 11. 18) to ! for the common defense. be government of the Confederate States. ' Strike out all after the enacting clause, and insert: 1 •• That [a tax of fifteen per centum] tttere shall be levied and 2 c Ah ered upon the value of all naval stores, salt, wines andspir- 3 ituous liquors, tobacco manufactured or unmanufactured, cotton,. a 4 wool, flour, sugar, molasses, syrup, rice, and other agricultural 5 products, [not owned by the producers,] held or owned on the first G day ^f July next, ananot necessary ily consumption fgfJlu 7 unexpired portiO% of^thc yfar eighteen hundred and si . [and ^/ ***** ^ * •■*• -*-%^%W*V C *8 on the value of all nnvnT^tnres, cotton. w> ! "Hherv, _ 9 owned by the producers, on the first day of July next.] ifnd o TO the growth or production of any year preceding the year eighteen 1 1 hundred and sixty-three, a tax of (five] eight per centum; and on 12 all moneys, [Confederate or State treasury notes,] hank notes or 13 other currency on hand, or on deposit on the first day of July 14 next [and on all credits on «which the holder ha?, refused to re- 15 ccive Treasury notes in payment, a tax cf two per centum,] and 16 on the value of all credits on which the interest has not been paid held Jk 17 or owned by any person, to -partnership or corporation on the first 18 day of July next, and not employed in a business, the h rived 19 from which is taxed under the provisions of this act there shall be 20 levied and collected a tax of one per cent.: Prov'uhd, That all 21 moneys owned, held, or deposited beyond the limits of the Con- 22 federate States, shall be valued at the current rate of exchange _ ♦ * .' ♦ 23 in Confederate Treasury notes, and the said tax shall be assessed 24 on the first day of July next, or as soon thereafter as may be 25 practicable, and be collected on the first day of October next, or 26 as soon thereafter as may be practicable. 1 Sec. 2. Every person engaged or intending to engage in any 2 business named in the fifth sectidh of this act, shall, within sixty 3 days after, the passage of this act, or at the time of beginning 4 g*& business, and on the first day of January in each year thereafter, ~5 register with the district collector, in such form as the cominis- •6 sioner of taxes shall prescribe, a true account of the name and ■ # 7 residence of each person, firm, or corporation engaged :r inter- 8 ested in the business, with a statement of the time for which, sflfe « the place and manner in which the same is to be conducted, and 10 of all other facts going to ascertain the amount of tax upon such 31 business for the past or the future, according to the provisions of 12 this act. At the time of such registry, there shall be paid to the 13 collecter t' e specific tax for the year, ending on the next thirty - 14 first of December, and such other tax as may be due upon sales or Ml fr 15 receipts in *uch business, at the time of such registry, as herein 16 provided : and the collector shall give to the person making such 1 7 registry a copy thereof, with a receipt for the amount of tax therl ? 8 paid. 1 Sec. S. Any person failing to make the registry, and to pay 2 the tax required by the preceding section, shall, in addition to all •3 other taxes upon his business imposed by this act, pay double the 4 amount ef the specific tax on such business, and a like sum for 5 every thirty days of such failure. Sec. 4. Except where herein otherwise provided, there shall be 2 a separate registry and tax for each business mentioned in the 3 fifth section of this act, and for each place of conducting the 4 same., but no tax shall be required for the mere storage of goods r 5 at a place other than the registered place 'qf business. Cpon G every change in the place of conducting a registered busi: 7 there shall ue a new registry, but no additional tax .shall be 8 required. Upon the death of any person conducting a business • « registered and taxed as herein required, or upon the transfer of 10 the business to another, the business shall not be subjected to 1 1 nny additional tax. but there shall he a new registry iu the name 1 J of the person authorized by law to continue the business. 1 .5. That upon each trade, business or occupation herein- fter named, the following taxes shall be levied and paid for the .> year, ending on the thirty-first of December, eighteen hundred 4 and sixty-three, and for each and every year thereafter, viz. : 5 I. Bankers shall pay five hundred dollars. Every person shall G be deemed a banker within the meaning of this act who keeps a 7 place of business where credits are opened in favor of any 8 person, firm, or corporation, by the de-posit or collection of money !) or currency, and by whom the same or any part thereof shall be in paid out or remitted upon the draft, check or order of such cred- 11 itor; but not to include any bank legally authorized to issue 12 notes as circulation, nor agents for the sale of merchandize for 13 account of producers or manufacturers. 14 II. Auctioneers shall pay fifty dollars and two and a half per 15 centum on the gross amount of sales made : Provided, however, 1G That on all sales at auction of stock or securities for money, the 5 17 tax shall be one fourth of one per Centum on the gross amount of 18 sales. Every person shall be deemed an auctioneer, with: 19 meaning of this act, whose occupation it is to offer property for 2'~> sale to the highest or best bidder at public outcry. The tax 21 upon the auctioneers shall be deemed a tax upon the per3onw s to be paid 1 individual engaged in the business, out regard to the place at which the same is conducted. 24 Xo tax shall be required upon auction sales made for deal' 25 a business registered and taxed, and at their places of business, 2G or upon official sales at aucii licial or executive 27 officers, or by personal representatives, guardians or commi 2S III. Wholesale dealers in liquors of any and every description, 29 including distilled spirits, fermented and wines of ail 30 kinds, s' all pay two hundred dollar?, and five per centum on the 31 gross amount of sales made. Every | r than the dis- tiller or brewer, who shall sell or :h liquors 33 or wines, in quantities of more tSSIiu three gallons at one time, 34 to tl hascr, shall be regarded :*s a wholesale dealer in 35" liquors within the meaning of this act. All persons, who shall 36 sell, or offer for sale, any such liquors or wines, in quantities k.33 37 than threp gallons St one time to the same person, shall he re- 38 garded as a retail dealer in liquors. 39 IV. Retail dealers in liquor, including distilled spirits, fer- 40 mented liquors and wines of every description, shall pay one 6 4\ hundred dollars and ten per centum on the gross amount of alF 43* sales marie. 43 V. RetAil dealers shall pay fifty dollars and two and a half per 44 centum on th. mount of sales made. Every person whose ition it is to sell or offer to sell groceries or my 46 res, merchandise or 'other things of foreign or domestic 47 production, in less quantities than a whole original piece or ■ - pad ge at one time, to the same person, (not including wines,. 19 spirituous or malt liquors,) shall he regarded as a retail dealer 50 under this act : Provided, however, That any mechanic, who shall 51 sell only the products of the labor of himself and his own family 52 shall he exempt from this tax. "i3 VI. Wholesale dealers shall pay two hundred dollars and two 51 and a half per centum on the gross amount of all sales e 55 Every person, whose business or occupation it is to sell or offer to 5G sell groceries, or any goods, wares, or merchandise, of foreign 57 or domestic production, by one or more original package cr piece at one time to the same purchaser, nor including wines, spiritu- 53 ous or malt liquors, shall be deemed as a wholesale dealer under GO r.his acfr; but. having been registered : csalo dealer, such t)l person may also sell, as aforesaid, as a retailer. . 62 VII. Pawnbrokers shall pay two hundred dollars. Every G3 person, whose business or occupation it is to take or receive, by 64 way of pledge, favor or exchange, any goods, wares or mcrcharv- i 65 dise, or any kind of personal property whatever, for the repay- 66 ment or security of money lent thereon, shall be deemed a pawn- 67 broker under this act. 68 VIII. Distillers shall pay two hundred dollars, and also twenty 69 per centum on the gross amount of all sales made. Every per- 70 son or co-partnership, who distills or manufactures spirituous 71 liquors for sale, shall be deemed a distiller under this act: Pro- - 73 vided, however, That distillers of fruit, for ninety days or less, 73 shall pay sixty dollars, and also fifty cents per gallon on the first 74 ten gallons, and two dollars per gallon on all spirits distilled 75 beyond that quantity. 76 IX. Brewers shall pay one hundred dollars, and two and a half 77 per centum on the gross amount of sales made. Every person, 78 who manufactures fermented liquors of any name or description -0 7 for sale from malt, wholly or in part, shall be deemed a brewer 80 under this act. .81 X. [Keepers of hotels, inns, taverns and boarding houses shall 82 pay*forty dollars. E; ;•" place, where f >d and I Igings kre 83 provided for and furnished travellers, sojourners or boarders, in 84 view of payment therefor, shall be regarded as a hotel, inn, ft So tavern or boarding house under this act. 86 XI. Keepers of eating houses shall pay forty dollars. Every S7 place where food or refresshments of anj kind are provided fot 8 88 "casual visitor?, and 6old for consumption therein. deemed 80 an eating liou.se under this act.] ^ * o J yV 9■■■ :i7n of Jive hundred dollars ; in cases wlisre said . 9? shall be jive thousand dollars and less than tin thousand dollars, t/r:y 98 shall const ii , and pay an annual sum of three hun 99 dollars ; and in cases where said rent shall be two thousand jive hun- 100 dred dollars, and less t! an jive thousand dollars, they shall constitute 101 the third class, aid pay an annual sum of two hundred dollars; in 102 cases where said rent shall'be one thousand dollars, and less than two 103 thousand five hundred dollars, they shall constitute the fourth class, and 104 pay an annual sum of one hundred dollars ; and in cases when said 105 rent shall be less than one thousand dollars, they shall constiti 106 fifth class, and pay an annual sum of thirty dollars. .Every place 107 where food and lodgings cr lodgings only er<: provided for and furnished 108 travellers, sojourners or boarders in view of payment therefor, the in- 109 come or receipts from which amount to five hundred dollars from tluit 110 souree, shall be regarded a liotel, inn or tavern under this ad." 112 provided for casual visitors and sold for consumption therein, and X 113 board ng house in win h there shall he six boarders or more shall be 1 14 deemed an eating house under f ]\o XII. Brokers shall pay two hundred erson liC whose business it is to purchase and sell stocl I rjconey. 1 !7 bank-notes, or other securities, for themselves or others, or who 118 deals in exchanges relating to money, shall be deemed a broker 119 under this act. 12 '.) XIII. Commercial brokers or 1,1 hundred dollars, and two and a half | 122 mado. Any parson or firm, except one registered . lesale 123 dealer or banker, -whose business it is, as the agent of otlv 12 ! purchase or sell goods, or seek or I ■ in orignal or un- 12.5 broken packages, or produce consigned by others than the pro- 120 ducers, to manage business matters for the owners of vessels, or for 127 the shippers piors of goods, or whose business it is to pur- 12S ohase, rent, hire or sell real estate or negroes, shall be deemed 129 J^fcommercial broker or co n merchant under this act. - 130 XIV. Tobacconists shall pay fifty dollars, and two and a half 131 per cent, on gross amount of sales. Any person whose business ■ 132 it is to sell, at retail, cigars, snuff, o in any form, shall 133 be deemed a tobacconist under this act. But registered whole- o 134 sale and retail dealers shall not be taxed as tobacconists. 135 X V. Theaters shall nay five hundred dollars and five per cent. . •-4 I" 13G on all receipts, which tax shall be paid by the owner of the build- 13? in lt. Every edifice used for the purpose of dramatic, representa- 138 tions, plays, or performances, and not including halls rented or o nail j for concerts or theatrical repre.~vntaii.nis, shall 140 be regarded as a theatre under this act. Each circus shall pay Ml one hundred dollars, and a tax of ten dollars for each exhibition, 1 12 shall be paid by the manag of. Every build i ; 143 tent or space, or area, where feats of horsemanship or acrobatic 11 1 sports are exhibited shall be regarded as a circus, under this act. 145 Ju ther persons exhibiting shows shall pay fifty dol- 14G lars. Every person who perforins by slight of hand shall be i IT regarded as a juggler under this act: Provided, That no registry 14S made in one State shall be held to authorize exhibitions in another 149 State; and but one registry shall be required under this act to 169 authorize exhibitions in any one State, 154 XVI. Bowling aile s and billiard rooms shal pay forty dollars 152 for each alley or billiard table registered., which tax shall be paid 153 by the owner thereof. Every place or building where bowls are 154 thrown or billiards played, and open to the public, With or with- 155. out price, shall be regarded .is a bowling alley or billiard room 15G ively un'er this act. 157 XVII. Livery stable keepers shall pay fifty dollars. Any per- 153 son whose occupation or business is to keep h' »r hire or to 1 59 let, shall be regarded as a livery stable keeper under this act. 11 160 XVIII. Cattle brokers shall pay the sura of fifty dollars, and 161 two and a half per centum on the gross amount of sales made. 1G2 Any person whose business it is to buy and sell and deal in cat" 163 tie, horses, hogs or sheep, shall be considered a cattle broker. 161 XIX. Butchers and bakers shall pay the sum of fifty dollar?. 3 65 and one per centum oh the gross amount of sales made. Any 166 person whose business it is to butcher and sell, or offer for sale 167 in open market or otherwise, the flesh of cattle, hogs, or sheep. 16S shall be deemed a butcher under this act ; and any person whose 169 business it is to bak ■ ill, or offer for sale, bread shall be 170 deemed a baker under this act. 171 XX. Pedlers shall pay fifty dollars, and two and a half per 1 11 cent, on the gross sales. Any person, except persons engaged in 173 peddlipg exclusively periodicals, books, newspapers, published 174 in the Confederate States, Bibles, or religious tracts, who sells, 175 or offer to sell, at retail, goods, wares, or other commod 176 travelling with his goods from place to place in the street, or 177 through different parts of the country, shall be deemed a pedler 178 under this act : Provided, That any pellcr who sells* or- offers to 179 sell, dry goods, foreign or domestic, by one or more original 180 pieces or packages at one time, and to the same person or per- 181 sons as aforesaid, shall pay one hundred dollars, and two and a 182 half per cent, on the gross sales: and any person who peddles 183 jewelry shall pay fifty dollars, and two and a half per ei-iUum on 1 8 les. The tux upon p shall" be doomed a tax ■ i privilege, to be paid h\ each individual en- w 186 gaged in the ' . without r.\. ard to plac$ at which the same A po thecal 11 pay fifty d< ad two and a half ;;cr centum on the gross amount of sales made. Every person -hop or building where medicines are compou: 191 or prepared according to prescriptions of physicians, and -hall he regai an apothecary under this act. LI. i of fifty dollars, wo and a nlfT per centum on the gross amount of sales n l9o - on or persons who make for sale photographs, ambro- 19G types, daguer, s, or pictures on glass, metal, paper, or other material, by the action of light, shall be regarded a photographer 103 under this act. 1:JD XXIII. Lawyers actually engaged in practice shall pay fifty 200 dollars. Every person whose business it is, for fee or reward, 201 to prosecute or defend < i any court of record or other judicial tribunal of the Confederate States, or of any State, or advice, in relatiou to causes or matter? pending therein, shall 204 be deemed to be a lawyer within the meaning of this act. .'CXIV. Phy rgeoi I actually .engaged in practice shall pay fifty dollars. Every person whose business 207 it is, for fee or reward, to prescribe remedies, or perform aur- 13 20S gical operations for the cure of any bodily disease or ail 209 shall be deemed a physician, surgeon or dentist within the 210 meaning of this act, as the case may be ; and the provisions of 211 paragraph number twenty-one shall .not extend to physicians 212 who keep on hand medicines solely for the purpose of making 213 up their own prescriptions for their own patients. The tax upon 2 14 lawyers, physicians, surgeons and dentists shall be deem '2\5 tax upon the personal privilege, to be paid by each individual in 216 the business, and without regard to the place at which the same 217 is conducted: Provided, That the provisions of this act shall not 218 apply to physicians and surgeons exclusively engaged in the Con- 219 federate service. 220 XXV. Confectioners shall pay fifty dollars and two and a half 221 per centum on the gross amount of sales. Every person who 222 sells at retail confectionery, sweetmeats, comfits, or other ccn- 223 fects, in any building, shall be regarded as a confectioner under 224 this act, 1 Sf.c. 6. And every person registered- and taxed upon the gross ■ 2 amount of sales as aforesaid shall be required, on the first day of 3 July, eighteen hundred and sixty-three, to uialfe a list or return 4 to the [collector] assessor of the distinct of the gross amount of 5 such sales as aforesaid, to-wit : From the passage of this act to 6 the thirtieth day of June, eighteen hundred and sixty-three, in- 7 elusive, and at the* end of every three months, or within ten days 11 8 thereafter, after the said first day of July, eighteen liuudred and 9 sixty-three, make a list or return to the [collect >r of the in district, of the gr unt of such sal Aforesaid, I 1 with the amount of tax which has accrued, or should :)• which list shall have annexed there 13 under oath or affirmation, in form or manner as may he pro- \[ scril ed by the commissioner of taxes, that the same is true ami 15 c< rrect, and shall at the same time as aforesaid, pay to the col- io lector the amount of tax thereupon as aforesaid, and in default I? thereof shall pay a penalty in douhle the amount of the tax. 1 Scr. 7. That upon the salaries of all salaried persons serving 2 in any capacity whatever, except upon the salaries of persons in •0 the military or naval service, there shall he levied and collected •I a tax of one per centum on the gross amount of such salary, 5 when not exceeding fifteen hundred dollars, and two per centum € upon an excess over that amount, to be levied and collected at 7 the end of each year, in the manner prescribed for other taxes 8 enumerated in this act: Provided, That no taxes shall be imposed m d by virtue of this act on the salary of any person receiving a 10 salary not exceeding one thousand dollars per annum, or at a I I like rate for another period of time, longer or shorter. 1 Sec. 8. That the Secretary of the Treasury shall cause to be 2 assessed and ascertained, on the first of January next, or as soon 3 thereafter as practicable, the income and' profits derived by each 15 y. 4 person, joint stock company and corporation from every cccupa- 5 tion, emp*loyment or business, whetlur registered or not, in which 6 they may have been engaged, and from every investment of labor 7 skill, property or money, and the income and profits derived 8 from any source whatever, except salaries, during the calendar 9 year proceeding the said first day of January next, and the 10 income and profits shall be ascertained, assessed and taxed in 11 the manner hereinafter prescribed.* 12 I. If the income be derived from the rents of houses, land?, 13 tenements, manufacturing or mining establishments, fixtures and 14 machinery, mills, springs of salt or oil, or veins of coal, iron 15 or other minerals, there shall be deducted from the gross amount 1G of the annual rent a sum sufficient for the necessary annual : 17 pairs, not exceeding ten per centum on said rent, except that the 18 rent derived hpm houses shall be subject to a deduction not e 19 ceeding five per centum for annual repairs. II. Ii tie income be derived from any manufacturing or min- 21 ing business, there shall be deducted from the gross value of the 22 products of the year : first, the rent of the establishment and lij fixtures, if actually rented, and not ov. ned by the person prose- 24 cuting the business ; second, the cost of the labor actually hired 25 and paid for;, third, the actual cost of the raw material pur- 26 chased and munufactured. 27 III. If the income be derived from navigating enterprises, there 1G hiding tlie value of the 3U lure of the 1 vessel, if in/. by the person running 31 th (allowance for the weftr 32 and tear of the t ex eeding ten per cent, per annum, and also the c< uing the boat or .''■J IV. If the i derive! by the tax payer from boat or 35 ship-building, there shaH be deducted from the gross redeiptfl of his occupation, including the value Lip when finishe 1, if 37 built for himself, the cost of the labor actually hired and paid by 38 himself, and 'the prime cost of the materials, if purchased by 39 him. i I V. If the income bo derived by the tax payer from the sale of !1 merchandise or any other property, real or personal, there shall J 2 be deducted from the gross amount of sales, fche prime cost of the IA property sold., including the cost of transportation, sal; 14 clerks actually paid, .id the rent of buildings employed in the 45 business, if hired and not owned by himself. i t J VI. If the income be derived by the tax payer from any other •17 occupation, profession, employment or business, there shall be 15 deducted from the gross amount of fees, compensation, profits, 49 earnings, or commissions, the salaries of clerks actually paid, 50 and the rent of the office or other building used in the business, 51 if hired and not owned by himself, the cost of labor actually paid 17 52 and not owned by himself,- and the cost of material other than 53 machinery purchased for the use of his business, or to be con ■54 verted into some other form in the course of his business ; and 55 in case of mutual insurance companies, the amount of losses 56 paid by them during the year. The income derived from all 57 other sources shall be subject to no deduction whatever, [except 58 the interest on Confederate bonds, stock, and call certificate^ 59 which shall be exempt from taxation.] Nor shall foreigners be 60 subject to a tax from any other income thau that derived from 61 property owned, or occupations or employments pursued by them €2 within the Confederate States, and in^^kating income there 63 shall be included tlic value of the estimated annua! rental of all died- 454 lings, hcuses, buddings or building lots in cities, town*, or villages, m i 35 occupied by the owners, or owned and not cccupiei or hired, and the 66 value of the estimated annual hire of all slai-es not engaged on plania- 67 tions or farms, and not employed in some business or occupations the 68 profits of which a, c taxed as income under this a r t. When the 69 income shall be thus ascertained, all of those which do not '70 exceed five hundred dollars per annum shall be exempt from 71 taxation. [All incomes received during the year between five B 72 hundred dollars and fifteen hundred dollars, shall pay a tax of 73 five per cent, on their amount, and all incomes received during 74 the year between fifteen hundred dollars and ten thousand dollars 75 shall pay a tax of ten per cent, on their amount All incomes 2 1 is 76 receive 1 during the year between ten thousand dollars and fifteen 77 thousand dollars shall pay a tax of twelve an'd a half per cent, on 78 their amount. And all incomes received during the yearofmoro 79 than fifteen thousand dollars, shall pay a tax of fifteen per centum 80 upon their amount,] on all incomes received during the year over Jive 81 hundred dollars and not exceed : ng fifteen hundred dollars, a tax of Jive 82 percent, shall be paid; an all incomes over fifteen hundred dollars, 83 and less than three thousand dollars, five per cent, shall be paid on t'ie 84 first fifti en hundred dollars, and ten per cent, on the excess; on all 85 incomes of or over three thousand dollars, and less than five thousand 86 dollars, a tax of ten per cent, shall be paid; on all incomes of vr over 87 Jive thousand dollars, and less than ten thousand dollars, a tax of twelve 88 and a half per cent, shall be paid; and on all incomes of or over 89 ten thousand dollars, a tax of fifteen per cent, shall be paid. 90 All joint stock companies' and corporations shall reserve one- 91 tenth of the annual earnings, set apart for dividend and reserved 92 fund, to be paid to the collector of the Confederate tax, and the 93 dividend then paid to the stockholder shall not be estimated as a 94 part of his income for the purposes of this act. [The tax hereby 95 laid shall be payable on the first of January next.] All persons 96 Bhall give in an estimate of their income and profits derived from 97 any other source whatever, and in doing so shall first state the 98 gross amount of their receipts as individuals or members of a 99 firm or partnership, and, also, state particularly each item for 41 100 'which a deduction is to be made and the amount to be deducted 101 for it : [Provided, however, That the incomes and profits of farmers 102 and planters derived from the nine-tenths of. the wheat, cc$n, 103 oats, rye, barley, buckwheat, hay, fodder, sugar^ cotton, wool, 104 tobacco, peas, ground peas, beans or bacon, left in the hands of 105 said farmers and planters, after deducting the one-tenth hereafter 106 required to be paid in kind to the government, and of the horses, 107 mules and asses by persons raising the same, herein taxed, are 108 hereby excepted from any other tax under this act:] Provided, 109 That the Vhcomes a>,d profits upon which the above tax is to be imposed 110 shall not be deemed to include the products of land which are taxed in 1 1 1 kird, as hereinafter described. Provided farther, That in case the 1 12 annual earnings of said joint stock companies and corporations set , 1 13 apart as aforesaid, shall give a profit of more than ten and less than 114 twenty per cent, upon their capital stock paid in, one-eighth of 115 said sum so set apart shall be paid as a tax to the collector afore- 116 said, and in case said sum so set apart shall give a profit of more' II? than twenty per cent, on their capital stock paid in, one-sixth 1 18 thereof shall be reserved and paid as aforesaid. The tax levied in 110 this section shall bs collected on the first day of January cnsiing. 1 Sec. 9. That if the ^ssessor shall be dissatisfied with the-- 2 statement or estimate of income and profits derived from anv 3 source whatever, other than products in kind, which the tax payer 4 is required to render, or with any deduction claimed by said tax 20 5 paver, he shall select one disinterested citizen of the vicinage, 6 as a referee ana the tax payer shall select another, and the two 7 pthug I shall call in a third, who shall investigate and de- 8 termine the facts in reference to said estimate and deductions, 9 and fix the amount of income and profits on which the tax payer 10 shall he assessed, and a certificate signed by a majority of the 1 1 referees, shall be conclusive as to the amount of income and pro- 12 fits on which the tax payer shall be assessed: Provi cd, That if 13 any person shall fail or refuse to render the statement or estimate 14 aforesaid, or shall fail or refuse to select a referee as aforesahl. 15 the assessor shall select three referees, who shall fix the amount 16 of income and profits on which the tax payer shall be assessed 17 from the best evidence they can obtain, and a certificate signed by 18 a majority of said referees shall be conclusive on the tax payer : 19 And provided furt/ier, That in any case submitted to referees, if 20 they or v a majority of them shall find and certify that the state- 21 ment or estimate of income and profits rendered by the tax payer 22 does not contain more than four-fifths of the true and real amo.unt 23 of his taxable income and profits, then the tax payer, in addition 24 to the income tax on the true amount of bis income and profits 25 ascertained and assesssd hv the referees, shall pay ten per centum 26 on the amount of said income tax, and the assessor shall be en- 27 titled to one-fifth of said additional ten per centum over and 28 above all other fees arid allowances : And provided further, That - 21 29 the assessor may administer oaths to refjrees, the tax payer, 30 and any witness before the referees, in regard to said estimate, 31 and any deduction claimed, or any fact in reference thereto, in 32 such form as the Secretary of the Treasury may prescribe. 1 Sec. 10. On all pi of is made by any person, partnership, or cor- 2 poraiion during tlie year eighteen hundrci and sixty-two, by the pur- 3 chase within" the Qmfederati States and sale, during the said year, of 4 any flour, corn, bacon, 'pork, oats, hay, rice, salt, iron, or the manu- 5 /net ures of iron, sugar, molasses made of cane, butter, woolen cLths, 6 shoes, boots, blankets, and cotton cloths, a tax of ten per centum, 7 shall le levied and collected, to be paid^mhe first day of July 8 next : Provided, That the tax imposed by this section shall not apply 8 to purchases and sales mode in the due course of the regular retail Hi busin ss, and shall not continue beyond the. present yet 1 Sec. 1 1 . Each farmer and | I the Confederate Stages, after 2 reserving for his own use fifty bushels of sweet potatoes', and fifty 3 bush.lsoflri h potatoes, one hundred bushels of the corn, .[and thirty] 4 or fifty bushels of the produced in the present year, shall and deliver to the Confederate government, of the products 6 of the present year, one-tenth of the wheafccom, oats, rye, [ba'r- 7 ley,] buckwheat or ric< ind Irish potatoes and of the cured 8 hay and fodder ; also one -tenth of the sugar, molasses made of cane, 9 cotton, wool and tobacco ; the cotton ginned and packed in some J secure manner, and tobacco shipped and packed in boxes, to be de- 22 4} livercd bv him on or before the first day of March in the next year. 12 Each farmer or planter, after reserving twenty bushels of peas 13 or beans, but not more than twenty bushels of both, for his own 14 use, shall deliver, to the Confederate government, for its use, onc- 15 tenth'of the peas, beans ' I uced and gathered by 1G him during the present year. A" soon asthea/ore • are 17 made ready for market, the tax assessor, in case of disagreement 18 between him and the tax payer, shall proceed to estimate the samo 19 in the fallowing manner: The asssessor and the tax payer shall 20 each select a disinterested freeholder from the vicinage, who may 21 call in a third in case of a difference of opinion, to settle the mat- 22 ter in dispute; or if the tax payer neglects or refuses to select one 23 such freeholder, the said assessor shall select two, who shall pro- 24 ceed to assess the crops as herein provided. [If the crops are ir'th- 25 ered,] they shall ascertain the amount of the crops either by ac- 2G tual measurement or by computing the contents of the rooms or 27 houses in which they are held, when a correct computation is prac- 28 ticable by such a method, and the appraiser.', shall then estimate, 29 under oath, the quantity and quality of said crops, including what 30 ma; have been sojd, or consumed by the producer prior to said 31 estimate, whether gathered or not, and the value of the portion .32 thereof to which the government is entitled, and shall give a 33 written statement of this estimate to the said collector, and a copy 34 of the Mme to the producer. The said producer shall be required ^ 23 35 to deliver the wheat, corn, oats, rye, barley, buckwheat, rice, 36 peas, beans, cured hay and fodder, sugar, molasses of cane, wool 37 and tobacco, thus to be paid as a tithe in kind, in such form* and 38 ordinary marketable condition as may be usual in the section in 39 which they are to be delivered, ami the cotton in such manner as 40 hereinbefore provided, within two months from the time they have 41 been estimated as aforesaid, at some depot not more than 42 eight miles from the place of production, and if not delivered by 43 that time, in such order, he shall be liable to pay fifty per cent. 44 more than the estimated valuo of the portion aforesaid, to be col- 45 lected by the tax collector as hereinafter proscribed : Provided, 46 The government shall be bpund to furnish to the producer sacks ■ 47 for the delivery of such articles of grain as require to be put in sacks for transportation, and ">w to the producer of molcu 40 the cost bf the barrels containing the tamsi Th timatc shall 50 be conclusive evidence of ; mt in money, of tax due by 51 the producer to the government, and the collector is hereby au- 52 thorized to proceed to collect the same by issuing a warrant of 53 distress from his office, under his signature, in the nature of a 54 writ of fieri facias, and by virtue of the,, same to seize and sell 55 any personal property on the premises of the tax payer or else- 56 where, belonging to him, or so much thereof as may be necessa- 57 ry for the purpose of paying the tax, and the additional fifty per .^S cent, aforesaid and costs ; and said sale shall be made in the 24 59 manner and form and after the notice required by the laws GO of the several States for judicial sales of personal property, and 61 the said warrant of distress maybe executed by the tax collector 62 or any deputy by him appointed for that purpose, and the deputy 83 executing the warrant shall hi entitled to the same fees as*aro Hi allowed in the respective States to sheriffs executing writs of fieri 60 fad • costs by the tax payer" : Provided, 66 That in all cases where the assessor and the tax payer agree on 67 the assessment of the crops, and the value of the portion thereof OS to which the government is entitled, no other assessment shall bo 69 necessary ; but the estimate agreed on shall be reduced to writing 70 and signed by the assellfeor and tax payer, and have the same force 71 and effect as the assessment and estimate of disinterested free* 72 holders hereinbefore mentioned ; and two copies of such 73 ment and estimate thus agreed on and signed as aforesaid shall 74 be made, and one delivered to the producer and the other to the 75 collector: And provided further, That t: or is hereby au- 76 thorized to administer oaths to the taxpayers and to witnesses in 77 regard to any item of the estimate herein required to be made: 78 And jvr or Id' d further, When agricultural produce in kind is paid 79 for taxes, if payment be made by a tenant who is bound to pay 80 his rent in kind, the tenth part of said rent in kind shall be paid 81 in kind by the tenant to the government as and for the tax of the » 82 lessor on said rent, and the receipt of the government officer shall 25 9 4 83 release the lessor from all obligation to include said rent in kind 34 in 'his statement of income, and discharge the tenant from so 85 much of his rent to the lessor. 1 Sec. 12. Thatftvery farmer, planter, or grazier shall exhibit to 2 the assessor, on or [before] about the 1 st of March, eighteen hundred 8 and sixty-four, an account of all the hogs he may have slaugh- 4 tercel since the passage of this act and before that tu.e; after 5 the delivery of this estimate to the post quartermaster herein- i after mentioned by the ; the said farmer, planter or 7 grazier shall deliver an equivalent for one tenth of the same in cured bacon, at the rate ofj sixty pounds of bacon to the one ') hundred weight of pork. That on the first of November next 10 and each year thereafter, an estimate shall be mftae, 'is hereiube- 11 fore provided, of the value of all neat cattle, horses, mules, not 12 vscd in cvllii ■. ] b\ each person in the Confed- 13 crate States, and upon sui '. said owners shall be taxed 14 one per cent., to r before the first day of January 15 next qpsuing. If the gr; planter, or farmer shall have 16. eold beeves since the passage of this act, and prior to the first 17 day of November, the gr sales shall be esti- 18 mated and taxed as income, after deducting therefrom the money 19 actually paid for the purchase of such beeves, if they have been 20 actually purchased, and the value of the corn consumed by them. 21 The estimate of these items shall bs made in case of disa^reelt 26 # 22 merit between the assessor and tax 3 herein prescribed in 23 other cases of income tax ; and on each succeeding fir- 2 1 November, the beeves eold dur i:i _r the preceding twelve m< 25 shall be estimated and taxed in 'he same manner. 1 i That the Secretary of War shall divide the service of 2 the quartermaster's department into two .branches, one, herein I 3 V n quartermaster&for the follection of the articles W 4 paid for taxes in kind, [herein denomin ited post quartermasters] 5 and the other for distribution to tin points for supplying G the armv, and For delivering cotton and tobacco to the agents of 7 the Secretary of theTreasury. T1k- tax assessor shall transfer 8 the esthete of articles due fjjom each person, by way of. a t 9 in kind!; to the duly authorized post quartermaster, taking from 10 the said quartermaster a receipt which shall be filed as a voucher 1 1 with the chief collector in settling his account, and a copy of 12 this receipt shall be fu] By the chief collector to the audi- 13 tor settling the post quartermaster's account as a charge against 14 him.. The post quartermaster receiving the estimate, shall col- 15 lect from the tax-payer the articles which it specifies, and w". 16 he is bound to pay and deliver as a tax to the Confederate gov 17 eminent. The post quartermaster shall be liable for the safe 18 custody of the articles placed in his care, and shall account fox 19 the same by showing that, after proper deductions from unavoid- 20 able loss, the residue has been delivered to the distributing agents 27 21 as evidenced by their receipts. The said post quartermaster 22 ^shall, also, state the accounts of the quartermaster's receiving 23 from him the articles delivered inpayment of taxes in hind at his 24 depot, and make a monthly, report of the same to such 25 officer as the Secretary of War may designate: Proi • 26 in case the post f quartermaster shall be unable to collect the tax 27 in kind specified in the estimfte delivered to him as aforesaid, he 28 shall deliver to the district tax collector said estimate as a b;i~ 20 for the distress warrant authorized to be issa d, and take a receipt 30 therefor, and forward the same to the chief tax collector aa 0' 31 credit in the statement of the accounts of said post quartermas- 32 ter : Proritled, That any partial paj nient of said tax in kind shall 33 be endorsed on said estimate before delivering the same to the 34 ^district tax oollector as aforesaid, and the receipt given to him 35 therefor by the district tax collector shall specify i I Lial 86 payment. When the articles thus collected through tbB payu^at 37 of taxes in kind have been received at the depot as aforesaid, 33 they shall be distributed to the agents of the Secretary of the Treasury, if they consist of cotton, wool or tobacco, or [to such I 40 places.] if they be suitable for forage or subsistence h suchpLices ■ 41 and in such manner as the Secretary of War may prescribe. 42* Should the Secretary of War find that some of the agricultural 43 produce thus paid in and suitable for forage and subsistence has 44 been or will be deposited in places where it cannot be used either 28 45 directly or indirectly for these purposes, he shall cause the same 46 to le sold, in such manner as he may prescribe, and th^pro- 4/ cci-as of such pale .-hull Be paid into the Treasury of the Con- 48 federate States. Should, however, the Sei . . War notify 49 tie Secretary of the Treasury that it would he impracticable for 50 him to collect or use the articles taxed in kin 51 to be received in certain districts or localities, then'the Secre- 52 tary of the Treasury .shall proceed to collect in said districts or 53 localities the money value of said articles specified in said 54 mate and not required in kind and said money value .-hall be due 55 on the first day of January in each and every year, and be col- - 5G lectel as eocn thereafter as practicable. 1 Sec. !4. 1 hat the estimates pf incomes and profits, other than 2 t feii ', and the statements or bills for the amount 3 of the specific tax on occupations, employments, busfrfess and 4 prof . mrl of taxes on gross sales shall be delivered by the 5 # assessor to the collector of the district, who tshall give him a 6 receipt fur the same, and the said assessor shall file his receipt 7 with the chief tax collector of the State, and the collector of the 8 district, holding said estimates, statements or bills, shall proceed 9 to collect the same from the tak payer. The .bus col- 10 lected shall be paid to the chief tax collector^ the S ate accom- 11 panicd by the estimates, statements or bills aforesaid, delivered 12 by assessor to the district collector as aforesaid. 29 1 Sec. 15. That every person who as trustee, guardian, tutor, 2 curator or committee, executor or administrator, or as agent, 3 attorney in fact, or factor, of any person or persons, whether 4 residing in the Confederate States or not, and every receiver in 5 chancery, clerk, register or other officer of any court, shall be 6 answerable for the doing of all such acts, matters and thine? as 7 shall be required to be done in order to sment of the 8 money, property, products and income under their control a: d 9 the payment of taxes thereon, and shall be indemnified against 10 all and every person for all payments on account of the taxes 11 herein specified, and shall be responsi' II taxes due from 12 the estates, income money, or property in their p<^»cssion or 13 under their control. 1 Sec. 1G. The income and moneys of h->- s. churches, 2 schools and colleges [which have been i I] phall be exempt. 3 from taxatloc under the provisions of this act. 1 Sec. 1\ That the Secretary of the Treasury be, and he is 2 hereby, authorized to make all rules and regulations necessary to 3 the operation of this act, and not inconsistent herewith. 1 Sec. IS. This act shall be in force for u\s after the ex- 2 piration of the present year, and the taxes herein imposed for the 3 present year shall be levied and collected each year thereafter in 4 the manner and form herein prescribed, and for the said time of 5 two years, unless this act shall be sooner repealed: Provided, 30 6 The tax on naval stores, flour, wool, cotton, tobacco mid other 7 agriclutural products of the growth of any year preceding tie 8 yc;i.r 1 in the first section of this act, sh 11 be levied 9 and collected only for the present year. u, I Iff 1 Hollinger Corp. pH8.5