7.. 
 
 [House ov Representatives — Secret Sess[ov.] 
 
 HOUSE OF REPRESENTATIVES, Jan. 9, lSG4.~0ideiea to 
 be printed. 
 
 [Bj jjir. Russell, j 
 
 Jn lieu of first six seotion-i of coiamittec bill insert. 
 
 1 Section 1. That on ar-d after the first day cf iu 
 
 2 the year eighteen hundred ?nd sixty-four, a tax shall be levied 
 
 3 on all treasury notes heretofore issued, not bearing interest, 
 
 4 vhich shall remain outstanding at the rate of one-sixth of one 
 
 5 per cent, per day until the tax shall amount to per cent , 
 G and whenever any of such nofs shall be offered in payment of 
 
 7 oiher tixes cr to be funded ov paivl, tha tax whijh then shill 
 
 8 hivo accrued thereon shill be deducted from the same. 
 
 1 Sec. 2 That tho taxes imposed f >r the year eighteen hundred. 
 
 2 an I sixty-four, by the act entitled "An Act to ;a tiix s for the 
 
 3 common defence and carry on the Govornmeiit o! theCoiifele- 
 
 4 rate States," approved April 24, 1833, are hereby doubled for 
 
 5 said year eighteen hundred and sixty-four, so that twice the 
 
 6 amounts and rates of taxes imposed thereby as aforesaid sh ill bo 
 
 7 levied and collected for that year ; and the proviso of tho 
 
 8 eigl»teenth section of said act is hereby su3pca led for that year 
 
s 
 
 9 and the tax mentioned in sail proviso f^lnll be l?vir>d nnlcol- 
 
 19 ]ect:'d fjr the \ear eight en huiiJ.- d anl .^ixty-fiur; b t the 
 
 1 1 am .unts which fa,nners and phmters may reserve out of the sub- 
 
 12 jectd of the tax in l.irid for th it year shall be twice the ;unou ti 
 
 13 which said act permits them to reserve. • 
 
 1 St-c. 3. E-erj per:=on who shall be liable to pay or deliver any 
 
 2 tax in kind for the year eighteen hun Ire 1 anl sixty-four, miy, at 
 
 3 his option, commute tie same by the payment of coin or ccm- 
 
 4 mutation bills as hereinafter pro\ided. 
 
 1 Stc. 4 Tl.c Presid nt i-hall cause to be made and issued bills 
 
 2 to be called "commu'atation bill:^," which sha!l be cf any of the 
 
 3 dei;ominations heretofore autho ized for treasury notes not bearing 
 i interest and ehall purport that the Confederate States of Amrica 
 
 5 owe to the bearer the sums of money therein respectively speci- 
 
 6 fictl, and that the bills are rece'vable in commutation of certain 
 
 7 taxes according to law. Such bills, when received into the 
 
 8 tic isiiry, may be re-issue 1, or ethers may be issued, but the 
 
 9 whole amount of them outstan«ling shall not at any time ex.!eed 
 
 10 millions of dollars. Such of said bi^ls as shall romiin 
 
 11 outstanding at the conclusion of a dcSuitive treaty of peace 
 ! 2 belweeea the Confederate St.ite.'i and 'he U.titei Stitci will be 
 13 paid or funded Tithin one year thereafter. 
 
 1 Six. 5. The commutations here nbjfore authorize! to hi raxlj 
 
 2 shall, until otherwise provided by iatV, be madj at the following 
 
3 
 
 3 rates: for whnat, two d.llirs an 1 fifty cent^ per bushel; for 
 
 4 corn, two il .!! us p. T lush J , for o;i:.-i, f.v ) -i j11 in p,' • ba^'iel ; 
 
 5 for rye, two ilollir.-) anl fifty con t.^ p.-r bash .-I; f,)r biuk.v'ieit, 
 
 6 per bu:ihcl ; for ric ■, twanty cents p r pun 1 ; for 
 
 7 sweet potatoes, per bushel ; for IrUh potatoes, 
 
 8 per bushel; for cured hiy, per ton; 
 
 9 for fodler, per ton ; for su^^ir, per 
 
 10 pounl; for raol.isses, pergillon; for cotton, twen- 
 
 11 ty.five cents per pounl; for wool, one dollir per pounl; for 
 
 12 tobacco, sixteen cents p3r pound ; for pea^ two dollars per 
 
 13 bushel; for bems, two d )ll.irs per bu.hel ; for groun 1 peas, 
 1-* per bushel, and for bacon, sixty cents per 
 1j pound. 
 
 1 Sec G. Whi never the f,raount which any taxpiyer is bound 
 
 2 to djliver of any crop, as tax in kind, for the ye ir eighteen 
 
 3 hundred and hixty. four, shall be ag ee 1 upon bjtw.'en lii:n and 
 
 4 the assessor, or sh dl be assessel according to law, or whm the 
 
 6 tax-pxyer shill ex'.iibit his a^iamt of h)g< si fi^^'itere 1, the 
 tax-^viyer, if he elects (o commute the same according' to this 
 
 7 a-t, ?hill notify the as^e^sor ih-3rcof, in writing, an 1 thereupon 
 
 8 the amount of moni^y piy;i,M<3 on account of sue'i cnniti- 
 
 9 ti->n ^hill be imn.-li.itely d.i?, an I shdl be CTti."!-! bv 
 \) thj assessor to the proper collector, an I tho amount due shall 
 
 11 be coUecte.l according to the Iiws relating to the collection of 
 
 12 income taxes.