THE LIBRARY OF THE 
 
 UNIVERSITY OF 
 
 NORTH CAROLINA 
 
 ENDOWED BY THE 
 
 DIALECTIC AND PHILANTHROPIC 
 
 SOCIETIES 
 
 RARE BOOK 
 COLLECTION 
 
 THE UNIVERSITY OF 
 
 NORTH CAROLINA 
 
 LIBRARY 
 
 Gonf. 
 

 LAWS OF CONGRESS 
 
 IN REGARD TO 
 
 TAXES, CURRENCY AID CONSCRIPTION, 
 
 PASSED FEBRUARY 1864. 
 
 PRINTED BY ORDER OF THE VIRGINIA SENATE. 
 
 RICHMOND: 
 
 JAMES E. GOODE, SENATE PRINTER, 
 
 1864. 
 
Digitized by the Internet Archive 
 
 in 2012 with funding from 
 
 University of North Carolina at Chapel Hil 
 
 http://archive.org/details/lawsofcongressinOOconfed 
 
LIBRARY UNrV. ft* 
 
 CONFEDERATE TAX LAW. 
 
 vl« a(7if to amend an act entitled "An act to lay taxes for the common 
 defence and cany on the government of the Confederate States," 
 approved April 24, 1863. 
 
 The congress of the Confederate States of America do enact, That 
 an act entitled an act to Lay taxes for the common defence and carry 
 on the government of the Confederate States, approved April 24, 
 1863, be, and the same is hereby amended, so as to read as follows : 
 
 Sec. 1. That every person engaged, or intending to engage, in any 
 business named in the fourth section of this act, shall, within sixty days 
 after the passage of this act, or at the time of beginning business, and 
 on the first day of January in each- year thereafter, register with the 
 district collector, in such form as the commissioner of taxes shall pre- 
 scribe, a true account of the name and residence of each person, firm or 
 corporation engaged or interested in the business, with a statement of 
 the time for which, and the place and manner in which, the same is to 
 be conducted, and of all other facts going to ascertain the amount of 
 tax upon such business, for the past or the future, according to the pro- 
 visions of this act. At the time of such registry, there shall be paid to 
 the collector the specific tax for the year ending on the next thirty-first 
 of December, and such other tax as may be due upon sales or receipts in 
 such business, at the time of such registry, as herein provided ; and the 
 collector shall give to the person making such registry a copy thereof, 
 with a receipt for the amount of the tax then paid. 
 
 Sec. 2. That any person failing to make the registry, and to pay the 
 tax required by the preceding section, shall, in addition to all other 
 taxes upon his business imposed by this act, pay double the amount of 
 the specific tax on such business, and a like sum for. every thirty days 
 of such failure. • • ^ 1,-'., 
 
4 
 
 '- Sec. 3. That except where herein otherwise provided, there shall be 
 a separate registry and tax ' for each business mentioned in the fourth 
 section of this act, and for each place of conducting the same, but no 
 tax shall be required for the mere storage of goods at a place other than 
 the registered place of business. Upon every change in the place of 
 conducting a registered business there shall be a new registry, but no 
 additional tax shall be required. Upon the death of any person con- 
 ducting a business, registered and taxed as herein required, or upon the 
 transfer of the business to another, the business shall not be subjected 
 to any additional tax, but there shall be a new registry in the name of 
 the person authorized by law to continue the business. 
 
 Sec. 4, That upon* each trade, business or occupation hereinafter 
 named, the following taxes shall be levied and paid for the year ending 
 on the thirty-first of December 1863, and for each and every year there- 
 after, viz : 
 
 I. Bankers shall pay five hundred dollars. Every person shall be 
 deemed a banker within the meaning of this act, who keeps a place of 
 business where credits are opened in favor of any person, firm or cor- 
 poration, by the deposit or collection of money or currency, and by 
 whom the same, or any part thereof, shall be paid out or remitted, upon 
 the draft, check or order of such creditor ; but not to include any bank 
 legally authorized to issue notes as circulation, nor agents for the sale 
 of merchandise for account of producers or manufacturers. v 
 
 II. Auctioneers shall pay fifty dollars and two and-a-half per centum 
 on the gross amount of sales made : provided, however, that on all 
 sales at auction of stock or securities for money, the tax shall be one- 
 fourth of one per centum on the gross amount of sales. Every person 
 shall be deemed an auctioneer, within the meaning of this act, whose 
 occupation it is to offer property for sale, to the highest or best bidder, 
 at public outcry. The tax upon the auctioneers shall be deemed a tax 
 upon the personal privilege, to be paid by each individual engaged in 
 the business, and without regard to the place at which the same is con- 
 ducted. No tax shall be required upon auction sales made for dealers 
 in a business registered and taxed, and at their place of business, upon 
 official sales at auction, made by judicial or executive officers, or by 
 personal representatives, guardians or committees. 
 
 III. Wholesale dealers in liquors, of any and every description, in- 
 cluding distilled spirits, fermented liquors and wines of all kinds, shall 
 
 RBC 
 NoU 
 
pay two hundred dollars and five per centum on the gross amount of 
 sales made. Every person, other than the distiller or brewer, who shall 
 sell, or offer for sale, any such liquors or wines, in quantities of more 
 than three gallons at one time to the same purchaser, shall be regarded 
 as a wholesale dealer in liquors within the meaning of this act. All 
 persons who shall sell, or offer for sale, any such liquors or wines, in 
 quantities less than three gallons at one time to the same person, shall 
 be regarded as a retail dealer in liquors. 
 
 IV. Retail dealers in liquors, including distilled spirits, fermented 
 liquors, and wines of every description, shall pay one hundred dollars 
 and ten per centum on the gross amount of all sales made. 
 
 V. Retail dealers, whose quarterly sales shall exceed one hundred 
 dollars, and shall be less than five hundred dollars, shall pay twenty-five 
 dollars and two and-a-half per centum on the gross amount of sales 
 made ; and where quarterly sales exceed five hundred dollars, the specific 
 tax shall' be fifty dollars and two and-a-half per centum on the gross 
 amount of sales made. Every person whose business or occupation it is 
 to sell, or offer to sell, groceries or any goods, wares, merchandise, or 
 other things of foreign or domestic production, in less quantities than 
 a whole original piece or package at one time to the same person, (not 
 including wines, spirituous or malt liquors,) shall be regarded as a retail 
 dealer under this act : provided, however, that any mechanic who shall 
 sell only the products of the labor of himself and his own family, shall 
 be exempt from this tax. 
 
 VI. Wholesale dealers shall pay two hundred dollars and two and-a- 
 half per centum on the gross amount of all sales made. Every person 
 whose business or occupation it is to sell, or offer to sell, groceries, or 
 any goods, wares or merchandise of foreign or domestic production, by 
 one or more original packages or pieces at one time, to the same pur- 
 chaser, not including Avines, spirituous or malt liquors ; and every per- 
 son whose business it is to sell, or offer to sell, slaves, shall be deemed 
 as a wholesale dealer under this act ; but having been registered as a 
 wholesale dealer, such person may also sell as aforesaid as a retailer : 
 provided, that contractors working for and selling their own products 
 exclusively to the Confederate States, to an amount not exceeding five 
 thousand dollars a year, and such dealers as sell exclusively to consu- 
 mers, and not to others to sell again, shall not be regarded as wholesale, 
 but as retail dealers. 
 
6 
 
 VII. Pawn brokers shall pay two hundred dollars. Every person 
 whose business or occupation it is to take or receive by way of pledge, 
 favor or exchange, any goods, wares or merchandise of any kind of 
 personal property whatever, for the repayment or security of money 
 lent thereon, shall be deemed a pawn broker under this act. 
 
 VIII. Distillers shall pay two hundred dollars and twenty per centum 
 on the gross amount of all sales made ; and also twenty per centum 
 on the value of all liquors distilled for any other person, and the tax 
 on distillers shall be a lien on the still or stills used, and upon the other 
 fixtures and articles for carrying on the business, and shall have priority 
 (Over all other liens or claims. Every person or co-partnership who 
 distils or manufactures spirituous liquors for others, or for sale, shall 
 be deemed a distiller under this act : provided, however, that distillers 
 ,of fruit, for ninety days or less, shall pay sixty dollars, and also fifty 
 cents per gallon on the first ten gallons, and two dollars per gallon on 
 all spirits distilled beyond that quantity. 
 
 IX. Brewers shall pay one hundred dollars, and two and-a-half per 
 centum on the gross amount of sales made. Every person who manu- 
 factures fermented liquors, of any name or description for sale, from 
 malt, wholly or in part, shall be deemed a brewer under this act. 
 
 X. Hotels, inns, taverns and eating houses shall be classified and 
 rated according to the yearly rental, or if not rented, according to the 
 estimated value of the house or property occupied, or intended to be 
 occupied, as a hotel, inn, tavern or eating house, as follows, viz : In 
 cases where the actual or estimated rent shall amount to ten thousand 
 dollars or more, they shall constitute the first class, and pay an annual 
 sum of five hundred dollars. In cases where said rent shall be five 
 thousand, and less than ten thousand dollars, they shall constitute the 
 second class, and pay an annual- sum of three hundred dollars. And in 
 cases where said rent shall be two thousand five hundred dollars, and 
 less tho.n five thousand dollars, they shall constitute the third class, and 
 pay an annual sum of two hundred dollars. In cases where said rent 
 shall be one thousand dollars, and less than twenty -five hundred dollars, 
 they shall constitute the fourth class, and pay an annual sum of one 
 hundred dollars. And in cases where said rent shall be less than one 
 thousand dollars, they shall constitute the fifth class, and pay an annual 
 sum of thirty dollars. Every place Where food and lodgings, or lodgings 
 only, are provided for travelers, sojourners, or boarders, in view of pay- 
 ment therefor, the income or receipts from which amount to five hun- 
 
drcd dollars from that source, shall be regarded a hotel, inn or tavern, 
 under this act. 
 
 XL That, every place where food or refreshments of any kind are 
 provided for casual visitors, and sold for consumption therein, and every 
 boarding house in which there shall be six boarders or more, shall be 
 deemed an eating house under this act. 
 
 XII. Brokers shall pay.two hundred dollars. Any person whose 
 business it is to purchase and sell stocks, coined money, bank notes* or 
 other securities for themselves or others', or who deals in .exchanges re- 
 lating to money, shall be deemed a broker under this act. 
 
 XIII. Commercial brokers, or commission merchants, shall pay two 
 hundred dollars and two and-a-half per centum upon all sales made*. 
 Any person or firm, except .one registered as a wholesale dealer or a 
 banker, whose business it is, as the agent of others, to purchase or sell 
 goods, or seek orders therefor, in original or unbroken packages, or pro- 
 duce consigned by others than the producers,. to manage business matters 
 for the owners of vessels, or for the shippers or consigners of goods, or 
 whose business it is to purchase, rent, hire or sell real estate or negroes, 
 shall be deemed a commercial broker or commission merchant, under 
 this act. 
 
 XIV. Tobacconists shall pay fifty dollars, and two and-a-half per 
 centum on the gross amount of sales. Any person whose business it is 
 to sell, at retail, segars, snuff "or tobacco, in any form, shall be deemed 
 a tobacconist under this act ; but registered wholesale and retail dealers 
 shall not be taxed as tobacconists. 
 
 XV. Theatres shall pay five hundred dollars, and five per centum on 
 all receipts, which tax shall be paid by the owner of the building. 
 Every edifice used for the purpose of dramatic representations, plays or 
 performances, and not including halls rented or used occasionally for 
 concerts or theatrical representations, shall be regarded as a theatre 
 under this act. Each circus shall pay one hundred dollars, and a tax 
 often dollars for each exhibition; which tax shall be paid by the mana- 
 ger thereof. Every building, tent, or space, or area, where feats of 
 horsemanship or accrobatic sports are exhibited, shall be regarded as a 
 circus under this act. Jugglers, and other persons exhibiting shows, 
 shall pay fifty dollars. Every person who performs by sleight of hand 
 shall be regarded as a juggler under this act : provided, that no re- 
 gistry made in one state shall be held to authorize exhibitions in another 
 
8 
 
 state, and but one registry shall be required under this act to authorize 
 exhibitions in any one state. 
 
 XVI. Bowling alleys and billiard rooms shall pay forty dollars for 
 each alley or billiard table registered, which tax shall be paid by the 
 owner thereof. Every place or building where bowls are thrown, 'or. 
 billiards played, and open to the public with or without price, shall be 
 regarded as a bowling alley or billiard room, respectively, under this act. 
 
 XVII. Livery stable keepers shall pay fifty dollars. Any person 
 whose occupation or business it is to keep horses for hire or to let, shall 
 be regarded as a livery stable keeper under this act. 
 
 XVIII. Cattle brokers shall pay the sum of fifty dollars, and two 
 and-a-half per centum*on the gross amount of sales made. Any person 
 whose business it is to buy and sell and deal in cattle, horses, hogs or 
 sheep, shall be considered a cattle broker. 
 
 XIX. Butchers and bakers shall pay the sum of fifty dollars and one 
 per centum on the gross amount of sales made. Any person whose 
 business it is to butcher and sell, or offer for sale in open market, or 
 otherwise, the flesh of cattle, hogs or sheep, shall be deemed a butcher 
 under this act; and any person whose business it is to bake and sell, or 
 offer for sale bread, shall bd deemed a baker under this act. 
 
 XX. Peddlers shall pay fifty dollars and two and-a-half per centum 
 on the gross sales. Any person, except persons engaged in peddling 
 exclusively periodicals, books, newspapers, (published in the Confederate 
 States,) bibles or religious tracts, who sells or offers to sell at retail, 
 goods, wares or other commodities, travelling with his goods from place 
 to place, in the streets, or through different parts of the country, shall 
 be deemed a peddler under this act : provided, that any peddler who sells 
 or offers to sell dry goods, foreign or domestic, by one or more original 
 pieces or packages at one time, and to the same person or persons as 
 aforesaid, shall pay one hundred dollars and two and-a-half per centum 
 on the gross sales; and any person who peddles jewelry,- shall pay fifty 
 dollars and two and-a-half per centum on the gross sales. The tax 
 upon peddlers shall be deemed a tax on the personal privilege, to be 
 paid by each individual engaged in the business, without regard to the 
 place at which the same is conducted. 
 
 XXI. Apothecaries shall pay fifty dollars and two and-a-half per 
 centum on the gross amount of sales made. Every person who keeps a 
 
9 
 
 shop or building where medicines are compounded or prepared accord- 
 ing to prescriptions of physicians, and sold, shall be regarded as an 
 apothecary under this act. 
 
 XXII. Photographers shall pay the sum of fifty dollars and two and- 
 a-half per centum on the gross amount of sales made. Any person or 
 persons who make for sale photographs, ambrotypes, daguerreotypes or 
 pictures on glass, metals, paper or other material, by the action of light, 
 shall be regarded a photographer under this act. 
 
 XXIII. Lawyers, actually engaged in practice, shall pay fifty dollars,, 
 Every person whose business it is, for fee or reward, to prosecute or de- 
 fend causes in any court of record, or other judicial tribunal of the Con" 
 federate States, or of any state, or give advice in relation to causes or 
 matters pending therein, shall be deemed a lawyer within the meaning" 
 of this act. 
 
 XXIV. Physicians, surgeons and dentists, actually engaged in the* 
 practice, shall pay fifty dollars. Every person whose business it is, for 
 fee or reward, to prescribe remedies or perform surgical operations for" 
 the cure of any bodily disease or ailing, shall be deemed a physician, 
 surgeon or dentist, within the meaning of this act, as the case may be 1, 
 and the provisions of paragraph number twenty-one shall not extend to' 
 physicians who keep on hand medicines solely for the purpose of making 
 up their own prescriptions for their own patients. The tax upon law- 
 yers, physicians, surgeons and dentists, shall be deemed a tax upon the 
 personal privilege, to be paid by each individual in the business and 
 without regard to the place at which the same is conducted : provided, 
 that the provisions of this act shall not apply to physicians and surgeons 
 exclusively engaged in the confederate service. 
 
 XXY. Confectioners shall pay fifty dollars- a*nd two and-a-half per 
 centum on the gross amount of sales. Every person who sells at retail, 
 confectionary, sweet-meats, comfits or other confects, in any building, 
 shall be regarded as a confectioner under this act. 
 
 Sec. 5. That every person registered and taxed upon the gross- 
 amount of sales as aforesaid, shall lj>e required on the first day of July 
 1863, to make a list or return to the assessor of the district, of the gross- 
 amount of such sales as aforesaid, viz :• from the passage of this act to- 
 the thirtieth day of June 1863, inclusive,, and at the end of every three 
 months, or within twenty days thereafter, after the said first day of 
 July 1863, make a list or return to the' assessor of the district of the" 
 2 
 
// 
 
 10 
 
 gross amount of such sales made as aforesaid, with the amount of tax 
 which has accrued or should accrue thereon, which list shall have an- 
 nexed thereto a declaration under oath or affirmation, in form or man- 
 ner as may be prescribed by the commissioner of taxes, that the same is 
 true and correct, and shall, within such time as the collector may desig- 
 nate, by public notice, (which time shall not be less than ten nor more 
 than thirty days from the date of such notice,) pay to the collector the 
 amount of tax thereupon, as aforesaid, and in default thereof, shall pay 
 a penalty in double the amount of the tax. 
 
 Sec. 6. That upon the salaries of all salaried persons, serving in any 
 capacity whatever, except upon the salaries of persons in the military 
 or naval service, there shall be levied and collected a tax of one per 
 centum on the gross amount of such salary, Avhen not exceeding fifteen 
 hundred dollars, and two per centum upon any excess over that amount, 
 to be levied and collected at the end of each year, in the manner pre- 
 scribed for other taxes enumerated in this act : provided, that no taxes 
 shall be imposed by virtue of this act on the salary of any person re- 
 ceiving a salary not exceeding one thousand dollars per annum, or at a 
 like rate for another period of time longer or shorter. 
 
 /J Sec. 7. That the secretary of the treasury shall cause to be assessed 
 and ascertained, oh the first day of January next, or as soon thereafter 
 as practicable, the income and profits derived by each person, joint 
 stock company and corporation, from every occupation, employment or 
 business, whether registered or not, in which they may have been en- 
 gaged, and from every investment of labor, skill, property or money, 
 and the income and profits derived from any source whatever, except 
 salaries, during the calendar year preceding the said first day of Jan- 
 uary next ; and the said income and profits shall be ascertained,. as- 
 sessed and taxed in the manner hereinafter prescribed : 
 
 I. If the income be derived from the rent of houses, lands, tenements, 
 manufacturing or mining establishments, fixtures and machinery, mills, 
 springs of salt or oil, or veins of coal, iron or other minerals, there shall 
 be deducted from the gross amount of the annual rent a sum sufficient 
 for the necessary annual repairs, not exceeding ten per centum on said 
 rent, except that the rent derived from houses shall be subject to a de- 
 duction not exceeding five per centum for annual repairs. 
 
 II. If the income be derived from any manufacturing or mining busi- 
 ness, there shall be deducted from the gross value of the products of the 
 
11 
 
 Y 0ar — f ir st, the rent of the establishment and fixtures, if actually rented 
 and not owned by the persons prosecuting the business ; second, the cost 
 of the labor actually hired and paid for ; third, the actual cost of the 
 raw material purchased antLmanufactured ; fourth, if the income be de- 
 rived from the production of pig metal or bloom iron, from the ore, there 
 shall be deducted the cost of labor, food and necessary repairs. 
 
 III. If the income be derived from navigating enterprises, there 
 shall be deducted from the gross earnings, including the value of freights 
 on goods shipped by the person running the vessel, the hire of the boat 
 or vessel, if not owned by the person running the same, or if owned by 
 him, a reasonable allowance for the wear and tear of the same, not ex- 
 ceeding ten per centum per annum, and also the cost of running the 
 boat or vessel. 
 
 IV. If the income be derived by the taxpayer from- boat or ship 
 building, there shall be deducted from the gross receipts of his occupa- 
 tion, including the value of the boat or ship when finished, if built for 
 himself, the cost of the labor actually hired and paid by himself, and 
 the prime cost of the materials, if purchased by him. 
 
 V. If the income be derived by the taxpayer, from the sale of mer- 
 chandise or any other property, real or personal, there shall be deducted 
 from the gross amount of sales the prime cost of the property sold, in- 
 cluding the cost of transportation, salaries of clerks actually paid and 
 the rent of the buildings employed in the business, if hired and not 
 owned by himself. 
 
 VI. If the income be derived by the taxpayer from any other occu- 
 pation, profession, employment or business, there shall be deducted from 
 the gross amount of fees, compensation, profits, earnings or commissions, 
 the salaries of clerics actually paid, and the rent of the office or other 
 building used in the business, if hired and not owned by himself, the 
 cost of labor actually paid, and not owned by himself, and the cost of 
 material other than machinery purchased for the use of his business, or 
 to be converted into some other form in the course of his business, and 
 in the case of mutual insurance companies the amount of losses paid by 
 them during the year. The income derived from all other sources shall 
 be subject to no deduction whatever, nor shall foreigners be subject to 
 a tax upon any other income than that derived from property owned, or 
 occupations or employments pursued by them within the Confederate 
 States ; and in estimating incomes there shall be included the interest, 
 dividends, profits or other proceeds of money or credits of every descrip- 
 
12 
 
 tion, on which such interest, dividends, profits or other proceeds shall 
 have accrued for the year, whether received or not, and the value of the 
 estimated annual rental of all dwelling houses, buildings or building 
 lots in cities, towns or villages, occupied by the owners, or owned and 
 not occupied or hired, and the value of the estimated annualnire of all 
 slaves, not engaged on plantations or farms, and not employed in some 
 business or occupations, the profits of which are taxed as income under 
 this act. When the income shall be thus ascertained, all of those which 
 do not exceed five hundred dollars per annum, shall be exempt from 
 taxation. On all incomes received during the year over five hundred 
 dollars, and not exceeding fifteen hundred dollars, a tax of five per 
 centum shall be paid. On all incomes over fifteen hundred dollars, and 
 less than three thousand dollars, five per centum shall be paid on the 
 first fifteen hundred dollars and ten per centum on all excess. On all 
 incomes of or over three thousand dollars, and less than five thousand 
 dollars, a tax of ten per centum shall be paid. On all incomes of [or] 
 over five thousand dollars, and less than ten thousand dollars, a tax of 
 twelve and-a-half per centum shall be paid ; and on all incomes of [or] 
 over ten thousand dollars, a tax of fifteen per centum shall be paid. All 
 joint stock companies and corporations shall reserve one-tenth of the 
 annual earnings set apart for dividend and reserved fund, to be paid to 
 the collector of the confederate tax, and the dividend then paid to the 
 stockholder shall not be estimated as a part of his income for the pur- 
 poses of this act. All persons shall give in an estimate of their income 
 and profits derived from any other source whatever, and in so doing 
 shall first state the gross amount of their receipts as individuals or mem- 
 bers of a firm or partnership, and also state particularly each item for 
 which a deduction is to be made and the amount to be deducted for it : 
 provided, that the incomes and profits upon which the above tax is to be 
 imposed, shall not be deemed to include the products of land, which are 
 taxed in kind as- hereinafter described : provided further, that in case 
 the annual earnings of said joint stock companies and corporations set 
 apart as aforesaid, shall give a profit of more than ten and less than 
 twenty per centum upon their capital stock paid in, one-eighth of said 
 sum so set apart shall be paid as a tax to the collector aforesaid, and in 
 case said sum so set apart shall give a profit of more than twenty per 
 centum on their capital stock paid in, one-sixth thereof shall be re- 
 served and paid as aforesaid. The tax levied in this section shall be 
 ;paid on the first day of January next, and on the first day of January 
 <9.f .each year thereafter. 
 
13 
 
 Sec. 8. That if the assessor shall be dissatisfied with the statement 
 or estimate of income and profits derived from any source whatever, 
 other than products in kind, which the taxpayer is required to render, 
 or with any deduction claimed by said taxpayer, he shall select one 
 disinterested citizen of the vicinage as a referee, and the taxpayer shall 
 select another, and the two thus selected shall call in a third, who shall 
 investigate and determine the facts in reference to said estimates and 
 deductions, and fix the amount on income and profits on which the tax- 
 payer shall be assessed, and a certificate, signed by a majority of the 
 referees, shall be conclusive as to the amount of income and profits on 
 which the taxpayer shall be assessed : provided, that if any person 
 shall fail or refuse to render the statement or estimate aforesaid, or 
 shall fail or refuse to select a referee as aforesaid, the assessor shall 
 select three referees, who shall fix the amount of income and profits on 
 which the taxpayer shall be assessed, from the best evidence they can 
 obtain, and a certificate signed by a majority of said referees, shall be 
 conclusive on the taxpayer: and provided further, that in any case 
 submitted to referees, if they, or a majority of them, shall find and cer- 
 tify that the statement or estimate of income and profits rendered by 
 the taxpayer does not contain more than four-fifths of the true and real 
 amount of his taxable income and profits, then the tax payer, in addition 
 to the income tax on the true amount of his income and profits, ascer- 
 tained and assessed by the referees, shall pay ten per centum on the 
 amount of said income tax, and, the assessor shall be entitled to one- 
 fifth of said additional ten per centum over and above all other fees and 
 allowances : and provided further, that the assessor may administer 
 oaths to referees, the tax payer,' and any witness before the referees, in 
 regard to said estimate and any deduction claimed, or any fact in refer- 
 ence thereto, in such form as the secretary of the treasury may pre- 
 scribe. 
 
 Sec. 9. On all profits made by and person, partnership or corpora- 
 tion, during the year eighteen hundred and sixty-two, by the purchase, 
 within the Confederate States, and sale during the said year, of any 
 flour, corn, bacon, pork, oats, hay, rice, salt or iron, or the manufactures 
 of iron, sugar, molasses made of cane, leather, woolen cloths, shoes, 
 boots, blankets and cotton cloths, a tax of ten per centum shall be levied 
 and collected, to be paid on the first day of July next : provided that 
 the tax. imposed by this section shall not apply to purchases and sales 
 made in the due course of the regular retail business, and shall not con- 
 tinue beyond the present year. 
 
14 
 
 Sec. 10. That each farmer and planter in the Confederate States,, 
 shall pay and deliver to the confederate government, of the products of 
 // the present year, one tenth of the wheat, corn, oats, rye, buckwheat or 
 rice, Irish potatoes, and of the cured hay and fodder ; also one tenth 
 of the sugar, molasses made of cane, or of sorghum, where more than 
 thirty gallons are made, cotton, wool and tobacco ; the cotton ginned 
 and packed in some secure manner, and tobacco stripped and packed in 
 boxes; the cotton to be delivered by him on or before the first day of 
 March, and the tobacco on or before the first day of July, next after 
 their production. Each farmer or planter shall deliver to the confede- 
 rate government, for its us, one tenth of the peas, beans and ground 
 peas, produced and gathered by him during the present year. As soon 
 as each of the aforesaid crops are made ready for market, the tax as- 
 sessor, in case of disagreement between him and the taxpayer, shall 
 proceed to estimate the same, in the following manner : The assessor 
 and taxpayer shall each select a disinterested freeholder from the vic- 
 inage, who may call in a third, in case of a difference of opinion, to 
 settle the matter in dispute ; or if the taxpayer neglects or refuses to 
 select one such freeholder, the said assessor shall select two, who shall 
 proceed to assess the crops as herein provided. They shall ascertain 
 the amount of the crops, either by actual measurement or by computing 
 the contents of the rooms or houses in which they are held ; when a 
 correct computation is practicable by such a method, and the appraisors 
 shall then estimate, under oath, the quantity and quality of said crops, 
 including what may have been sold or consumed by the producer, prior 
 to said estimates, whether gathered or not, excepting from said esti- 
 mates such portion of said crops as may be necessary to raise and fat- 
 ten the hogs of such farmer, planter or gaazier, for pork : provided that 
 the following persons shall be exempt from the payment of the tax in- 
 kind, imposed by this section, viz : 
 
 I. Each head of a family not worth more [than] five hundred dollars. 
 
 II. Each head of a family with minor children, not worth more than 
 five hundred dollars for himself, and one hundred dollars for each minor 
 living with him, and five hundred dollars in addition thereto for each 
 minor son he has living or may have lost, or had disabled in the military 
 or naval service. 
 
 // 
 
 III. Each officer, soldier or seaman, in the army or navy, or who has 
 5en discharged 
 thousand dollars. 
 
 been discharged therefrom for wounds and is not worth more than one 
 
15 
 
 IV. Each widow of any officer, soldier or seamen, who has died in 
 the military or naval service, the widow not worth more than one thou- 
 sand dollars : provided, that in all cases where the farmer or planter does 
 
 IJ not produce more than fifty bushels of Irish potatoes, two hundred 
 bushels of corn, or twenty bushels of peas and beans, he shall not be sub- 
 jeer to the tax in kind on said articles, or either of them ; and the forage 
 derived from the corn plant, shall also be exempt in all cases where the 
 corn is not taxed in kind ; neither shall any farmer or planter, who does 
 
 If not produce more than ten pounds of wool, or more than fifteen pounds 
 of ginned cotton for each member of the family, be subject to said tax in 
 kind. The tax assessor, after allowing the exemptions authorized in this 
 section, shall assess the value of the portion of said crops to which the 
 government is entitled, and shall give a written statement of this es- 
 timate to the collector, and a copy of the same to the producer. The 
 said producer shall be required to deliver the wheat, corn, oats, rye, 
 buckwheat, rice, peas, beans, cured hay and fodder, sugar, molasses of 
 cane or sorghum, wool, thus to be paid as a tithe in kind, after they 
 have been estimated as aforesaid, in such form and ordinary marketable 
 condition as may be usual in the section in which they. are to be deliv- 
 ered, within thirty days from the date of notice given by the agent of 
 collection that he is ready to receive such produce, (except cotton and 
 tobacco shall be delivered in the manner and at the times hereinbefore 
 provided,) at some depot not more than twelve miles from the place of 
 production, and if not delivered- by the times and in the order stated, 
 he shall be liable to pay five times the estimated value of the portion 
 aforesaid, to be collected by the tax collector as hereinafter prescribed : 
 provided the post quartermasters may direct such delivery to be made 
 at any time within five months after the date of said estimates, under 
 the sanction of the penalty aforesaid, and that producers shall be paid the 
 expenses of the transportation of their tithes at the usual rates of com- 
 pensation paid by the government in the state in wdiich the, delivery is 
 made. Such delivery, when required to be made of grain in bushels, 
 shall be made in bushels according to the government standard of 
 weight per bushel : provided that the government shall be bound to fur- 
 nish to the producer sacks for the delivery of such articles of grain as 
 require to be put in sacks for transportation, and shall allow to the pro- 
 ducers of molasses the cost of the barrels containing the same. The 
 said estimates shall be conclusive evidence of the amount in money of 
 the tax due by the producer to the government, and the collector is 
 hereby authorized to proceed to collect the same by issuing a warrant 
 
16 
 
 of distress from his office, under his signature, in the nature of a writ 
 c.f fieri facias, and by virtue of the same to seize and sell any personal' 
 property on the premises of the taxpayer or elsewhere, belonging to- 
 him, or so much thereof as may be necessary for the purpose of paying- 
 the tax, and the increase aforesaid and costs ; and said sale shall be 
 made in the manner and form, and after the notice required by the laws 
 of the several states, for judicial sales of personal property ; and the 
 said warrant of distress may be executed by the tax collector, or any 
 deputy appointed by him for that purpose, and the. deputy executing 
 the warrant shall be entitled to the same fees as are allowed in the re- 
 spective states, to sheriffs executing writs of fieri facias ; said fees- to 
 be paid as cost, by the taxpayer : provided, that in all cases where the 
 assessor and taxpayer agree on the assessment of the crops,, and the 
 value of the portion thereof to which the government is entitled', no 
 other assessment shall be necessary ; but the estimate agreed on shall 
 be reduced to writing, and signed by the assessor and taxpayer, and 
 have the same force and effect as the assessment and estimate of disin- 
 terested freeholders, hereinbefore mentioned ; and two copies ©f such 
 assessment and estimate, thus agreed on and assigned as aforesaid, shall 
 be made, and one delivered to the producer, and the other to the col- 
 lector : and provided further, that the assessor is hereby authorized to* 
 
 ' administer oaths to the taxpayer and to witness in regard to any item of 
 the estimates herein required to be made : and provided further, when 
 agricultural produce in kind is paid for taxes, if payment be made by 
 a tenant, who is bound to pay his rent in kind, the tenth part of said 
 rent in kind shall be paid in kind by the tenant to the government,, 
 as and for the tax of the lessor on said rent.; and the receipt of the 
 government officer shall release the lessor from all obligation to include 
 such rent in kind in his statement of income ; and discharge the tenant 
 from so much of his rent to the lessor. ■ 
 
 Sec. 11. That every farmer, planter or grazier, or other person who 
 slaughters hogs, shall exhibit to the assessor on or about the first of 
 March 1864, an account of all the hogs he may have slaughtered since 
 the passage of this act, and before that time. After the delivery of this 
 estimate to the post quartermaster hereinafter mentioned, by the asses- 
 sor, the Sfid farmer, planter, grazier, or other person who slaughters 
 hogs, shall deliver an equivalent for one-tenth of the same in cured 
 bacon, at the rate of sixty pounds of bacon to the one hundred weight 
 of pork. That on the first of November 1863, and each year thereafter, 
 
 fi an -estimate shall be made; as hereinbefore provided, of the value of all 
 
17 
 
 neat cattle, horses, mules not used in cultivation, and asses owned by 
 each person in the Confederate States, and upon such value the said 
 owner shall be taxed one per centum, to be paid on the first day of Jan- 
 uary next ensuing. If the grazier, planter or farmer shall have sold 
 beeves since the passage of this act, and prior to the first day of No- 
 vember, the gros? proceeds of such sales shall be estimated and taxed 
 as income, after deducting therefrom the money actually paid for the 
 purchase of such beeves, if they have been actually purchased, and the 
 value of the corn or peas consumed by them. The estimate of these 
 items shall be made, in case of disagreement between the assessor and 
 taxpayer, as herein provided in other cases of income tax : provided, 
 that no farmer, planter or grazier, or other person, who shall not 
 slaughter more than two hundred and fifty pounds of net pork during 
 any year, shall be subject to the bacon tithe imposed by this section ; 
 and every officer, soldier or seaman, in the military or naval service, 
 or who may have been discharged therefrom on account of wounds, or 
 physical disability, and any widow of such officer, soldier or seaman, or' 
 any head of a family who does not own more than two cows and calves, 
 shall be exempt from the tax imposed by this section on neat cattle. 
 
 Sec. 12. That the secretary of war shall divide the service of the' 
 quartermaster's department into two branches — one herein denominated 
 post quartermasters, for the collection of the articles paid for taxes in 
 kind, and the other for distribution to the proper points for supplying 
 the army, and for delivering cotton and tobacco to the agents of the 
 secretary of the treasury. The tax assessor shall transfer the estimate 
 of articles due from each person by way of a tax in kind, to the duly 
 authorized post quartermaster, taking from the said quartermaster a 
 receipt, which shall be filed as a voucher with the chief collector in set- 
 tling his account, and a copy of this receipt shall be furnished by the 
 chief collector to the auditor settling the post quartermaster's account 
 as a charge against him. The post quartermaster receiving the estimate 
 shall collect from the taxpayer the articles which it specifies, and which 
 he is bound to pay and deliver as a tax to the confederate government. 
 The post quartermaster shall be liable for the safe custody of the articles 
 placed in his care, and shall account for the same by showing that after 
 proper deductions from unavoidable loss, the residue has been delivered 
 to the distributing agents as evidenced by their receipts. The said post 
 quartermasters shall also state the accounts of the quartermasters re- 
 ceiving from him the articles delivered in payment of taxes in kind at 
 his depot, and make a monthly report of the game to such officer as the 
 3 
 
18 
 
 secretary of war may designate : provided, that. in case the post quarter- 
 master shall be unable to collect the tax in kind specified in the esti- 
 mate delivered to him as aforesaid, be shall deliver to the district tax 
 collector said estimate as a basis for the distress warrant authorized to 
 be issued, and take a receipt therefor, and forward the same to the chief 
 tax collector as a credit in the statement of the accounts of said post 
 quartermaster : provided that any partial payment of said tax in kind 
 shall be endorsed on said estimate before delivering the same to the dis- 
 trict tax collector as aforesaid, and the receipt given to him therefor by 
 the district tax collector, shall specify said partial payment. When 
 the articles thus collected, through the nayment of taxes in kind, have 
 been received at the depot as aforesaid, they shall be distributed to the 
 agents of the secretary of the treasury, if they consist of cotton or 
 tobacco, or if they be suitable for forage or subsistence, to such places 
 and in such manner as the secretary of war may prescribe. The ayooI 
 collected under this act shall be retained by the quartermaster's de- 
 partment as supplies. Should the secretary of war find that some of 
 the agricultural produce thus paid in and suitable for forage and subsis- 
 tance, has been or will be deposited in places where it cannot be used 
 either directly or indirectly for these purposes, he shall cause the same 
 to be sold in such manner as he may prescribe, and 'the proceeds of 
 such sale shall be paid into the treasury of the Confederate States. 
 Should, however, the secretary of war notify the secretary of the trea- 
 sury that it would be impracticable for him to collect or use the articles 
 taxed in kind, or any of them to be received in certain districts or lo- 
 calities, then the secretary of the treasury shall proceed to collect in 
 said district or locality the money value of said articles specified in said 
 estimate and not required in kind, and said money value shall be due 
 on the first day of January in each and every year, and be collected as 
 soon thereafter as practicable ; and where in districts heretofore, or 
 which may herereafter be ascertained to be so impracticable, quarter- 
 masters or commissaries serving with troops in the field, shall have col- 
 lected or may hereafter collect from producers any portion of their tax 
 in kind, the receipts of such officers shall be held good to the producers 
 against the collection of the money value of their tax, to the extent 
 and value of such portions as may have been or may be hereafter col- 
 lected. And where assessments in practicable localities have been made 
 and transferred to the post quartermasters, and transportation is diffi- 
 cult to be obtained, the supply of grain sacks insufficient, or the amount 
 of produce receivable is too small to justify the expenses of collection, 
 
19 
 
 post quartermasters, with the approval of the superior officers, shall be 
 authorized to transfer the estimates to district collectors, to be collected 
 in their money value only. 
 
 Sec. 13. That the assessors^ whose duty it is under said act to esti- 
 mate the taxes in kind, shall be appointed by the secretary of war, and 
 their duties shall be the same, and the duties shall be executed in the 
 same manner as is prescribed by sections ten, eleven and twelve of this 
 act, in reference to the estimates and assessment of taxes in kind on ; 
 agricultural products and slaughtered hogs; and there may be one asses- 
 sor appointed for each practicable tax district, and he shall take the oath 
 as assessor of taxes in kind, prescribed by section five of the act for 
 the assessment and collection of taxes, approved May 1, 1863, which 
 oath shall be delivered to such officer as the secretary of war may de- 
 signate. And the assessors of taxes in kind shall be separate and dis- 
 tinct from the assessors of mOney tax, and shall be subject to the ex- 
 clusive direction and^control of the war/ department, and shall receive 
 the same compensation, for such time as they may be employed, as is 
 allowed to other agents of the quartermaster's department. 
 
 Sec. 14. That the estimates of incomes and profits, other than those 
 payable in kind, and the statements or bills for the amount of the spe- 
 cific tax on occupations, employments, business and professions, and of 
 taxes on gross sales shall be delivered by the assessor to the collector 
 of the district, who shall give him a receipt for the same, and the said 
 assessor shall file his receipt with the chief tax collector of the state, 
 and the collector of the district holding said estimates, statements or 
 bills, shall proceed to collect the same from the taxpayer. The money 
 thus collected shall be paid to the chief taxcollector of the state, and 
 the estimates, statements or bills aforesaid, shall be arranged by the 
 assessor, and general lists shall be made from them in the same manner 
 and fOr the same purposes designated by section thirteen of the assess- 
 ment act. 
 
 Sec. 15. That every person who, as trustee, guardian, tutor, curator 
 or' committee, executor or administrator, or as agent, attorney in fact, 
 or factor of any person or persons, whether residing in the Confederate 
 States or not, and every receiver in chancery, clerk, register, or other 
 officer of any court, shall be answerable for the doing of all such acts, 
 matters and things as shall be required to be done in order to the assess- 
 ment of the money, property, products and income under their control 
 and the payment of taxes thereon, and shall be indemnified against all 
 
and every person for alLpayments on account of the taxes herein speci- 
 fied, and shall be responsible for all taxes due from the estates, income, 
 money or property in their possession or under their control. 
 
 Sec. 16. The income and moneys of hospitals, asylums, churches, 
 schools and colleges shall be exempt from taxation under the provisions 
 of this act. 
 
 Sec. 17. That the secretary of the treasury be and he is hereby au- 
 thorized to make all rules and regulations necessary to the operations of 
 this act and not inconsistent herewith. • 
 
 Sic. 18. This act shall be in force for two years after the expiration 
 of the present year, and the taxes herein imposed for the present year 
 shall belevied and collected each year thereafter in the manner and 
 form herein prescribed, and for the said time of two years, unless this 
 act shall be sooner repealed. 
 
 Approved February 17, 1864. | 
 
 A true copy. 
 
 J. M. Matthews, 
 
 Law Clerk Dep. Jus. 
 
 jAn act to levy additional taxes for the common defence and support of 
 
 the government. 
 
 The congress of the Confederate States of America do enact, That 
 dn addition to the taxes levied by the act to lay taxes for the common 
 .defence and to carry on the government of the Confederate States, ap- 
 proved twenty-fourth of April 1863, there shall be levied from the pas- 
 sage of this act, on the subjects of taxation hereafter mentioned, and 
 collected from every person, copartnership, association or corporation 
 liable thereto, taxes as follows, to wit : 
 
 // I. Upon the value of property, real, personal and mixed, of every 
 kind and description, not hereinafter exempted or taxed at a different 
 rate, five per centum : provided, that from this tax on the value of pro- 
 perty employed in agriculture shall be deducted the value of the tax in 
 kind derived therefrom, as assessed under the law imposing it, and de- 
 livered to the government: provided, that no credit shall be allowed 
 beyond five per centum. 
 
21 
 
 it II. On the value of gold and silver wares and plate, jewels, jewelry 
 and watches, ten per centum. 
 
 III. The value of property taxed under this section shall be assessed 
 on the basis of the market value of the same, or similar property in the 
 neighborhood where assessed in the year 1860, except in cases where 
 land, slaves, cotton or tobacco have been purchased since the first day 
 of January 1862, in which case the said land, slaves, cotton and tobacco 
 so purchased, shall be assessed at the price actually paid for the 
 same by the owner. 
 
 n Sec. 2. On the value of all shares or interests held in any bank, 
 banking company or association, canal, navigation, importing and ex- 
 porting, insurance, manufacturing, telegraph, express, railroad and dry 
 dock companies, and all other joint stock companies of every kind, 
 whether incorporated or not, five per centum. 
 
 The value of property taxed under this section shall be assessed upon 
 the basis of the market value of said property in the neighborhood 
 where assessed, in such currency as may be in general use there in the 
 purchase and sale of such property at the time of assessment. 
 
 Sec. 3. I. Upon the amount of all gold and silver coin, gold dust, 
 gold or silver bullion, whether held by banks or other corporations 
 or individuals, five per centum ; and upon all moneys held abroad, or 
 upon the amount of all bills of exchange, drawn therefor on foreign 
 countries, a tax of five per centum ; such tax upon money abroad to be 
 assessed and collected according to the value thereof at the place where 
 the tax is paid. 
 
 Jj II. Upon the amount of all solvent credits, and of all bank hills, and 
 all other paper issued as currency, exclusive of non-interest bearing 
 confederate treasury notes, and not employed in a registered business, 
 the income derived from which is taxed five per centum. 
 
 Sec. 4. Upon prqfits made in trade and business, as follows : 
 
 I. On all profits made by buying and selling spirituous liquors, 
 flour, wheat, corn, rice, sugar, molasses or syrup, salt, bacon, pork, 
 hogs, beef or beef cattle, sheep, oats, hay, fodder, raw hides, leather, 
 horses, mules, boots, shoes, cotton yarns, wool, woollen, cotton or mixed 
 cloths, hats, wagons, harness, coal, iron, steel or nails, at any time be- 
 tween the first of January 1863 and the first of January 1865, ten per 
 centum, in addition to the tax on such profits as income under the act 
 
• ^2 
 
 to lay taxes for the common defence and carry on the government of 
 the Confederate States, approved April 24th, 1863. 
 
 II. On all profits made by buying and selling money, gold, silver, 
 foreign exchange, stocks, notes, de*bts, credits, or obligations of any 
 kind, and any merchandise, property or effects of any kind not enumera- 
 ted in the preceding paragraph, between the times named therein, ten 
 per centum, in addition to the tax on such profits as income, under the 
 act aforesaid.' 
 
 III. On the amount of profits exceeding twenty-five, per centum, 
 made during either of the years 1863 and 1864 by any bank or banking- 
 company, insurance, canal, navigation, importing and exporting, tele- 
 graph, express, railroad, manufacturing, dry dock, or other joint stock 
 company of any description, whether incorporated or not, twenty-five 
 per centum on such excess. 
 
 Sec. 5. The following exemptions from taxation under this act shall 
 be allowed, to wit : 
 
 I. Property of each head of a family to the value of five hundred 
 dollars ; and for each minor child of the family to the further value of 
 one hundred dollars ; and 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 the family when he entered the service, to 
 the further value of five hundred dollars. 
 
 II. Property of the widow of any officer, soldier, sailor or marine, 
 who may have died or been killed in the i military or naval service, or 
 where there is no widow, then of the family, being minor children, to 
 the value of one thousand dollars. 
 
 III. Property of every officer, soldier, sailor or marine, actually en- 
 gaged in the military or naval service, or of such as have been disabled 
 in such service, to the value of one thousand dollars : provided that the 
 above exemptions shall not apply to any person whose property, exclu- 
 sive of household furniture, shall be assessed at a value exceeding one' 
 thousand dollars. 
 
 IV. That where property has been injured or destroyed by the enemy, 
 or the owner thereof has been temporarily deprived of the use or occu- 
 pancy thereof, or of the means of cultivating the same, by reason of 
 the presence or proximity of the enemy, the assessment on such pro- 
 perty may be reduced in proportion to the damage sustained by the 
 
23 
 
 owner, or the tax assessed thereon maybe reduced in the same ratio by 
 the district collector, on satisfactory evidence submitted to him by the 
 owner or assessor. 
 
 Sec. 6. That the taxes on property laid for the year 18G4 shall be 
 assessed as on the day of the passage of this act, and be due and col- 
 lected on the first day of June next,*or as soon cfter as practicable, al- 
 lowing an extension of ninety days west of the Mississippi river. The 
 additional taxes on incomes or profits for the year 1863, levied by this 
 act, shall be assessed and collected forthwith ; and the taxes on incomes 
 or profits for the year 1864 shairbe assessed and collected according to 
 the provisions of the tax and assessment acts of 1868. 
 
 Sec. 7. So much of the tax act of the twenty-fourth day of April 
 1863 as levies a tax on incomes derived from property or effects on the 
 amount or value of which a tax is levied by this act, and also the first 
 section of said act, are suspended for the year 1864, and no estimated \( 
 rent, hire or interest on property or credits herein taxed ad valorem, 
 shall be assessed or taxed as incomes, under the tax act of 1863. 
 
 Sec. 8. That the tax imposed by this act on bonds of the Confederate 
 States heretofore issued, shall in no case exceed the interest on the 
 same, and such bonds, when held by or for minors or lunatics, shall be 
 exempt from the tax in all cases where the interest on the same shall 
 not exceed one thousand dollars. 
 
 Approved February 17, 1864. 
 
 A true copy. 
 
 James M. Matthews, 
 
 Late Clerk Dep. Jits. 
 
CURRENCY LA.W. 
 
 An act to reduce the currency and to authorize the issue of new notes' 
 
 and bonds. 
 
 The congress of the Confederate States of America do enact, That 
 ihe holders of all treasury notes, above the denomination of five dollars, 
 noffbearing interest, shall he allowed until the first day of April 1864, 
 east of the Mississippi river, and until the first day of July 1864, west 
 of the Mississippi river, to fund the same, and until the periods and at 
 the places stated, the holders of all such treasury notes shall be allowed 
 to fund the same in registered bonds, payable twenty years after their 
 date, bearing interest at the rate of four per centum per annum, pay- 
 able on the first day of January and July of each year. 
 
 Sec. 2. The secretary of the treasury is hereby authorized to issue the 
 bonds required for the funding provided for in the preceding section, and 
 until the bonds can be prepared he may issue certificates to answer the 
 purpose. Such bonds and certificates shall be receivable without interest 
 in payment of all government dues payable in the year 1864, except 
 export and import duties. 
 
 Sec. 3. That all treasury notes -of the denomination of one hundred 
 dollars, not bearing interest, which shall not be presented for funding 
 under the provisions of the first section of this act, shall, from and after 
 the first day of April 1864, east of the Mississippi river, and the first 
 day of July 1864 west of the Mississippi river, cease to be receivable 
 in the payment of public dues ; and said notes, if not so presented at 
 that time sh^l, in addition to the tax of thirty-three and one-third cents 
 % imposed in the fourth section of this act, be subject to a- tax of ten per 
 centum per month until so presented, which taxes shall attach to said 
 notes wherever circulated, and shall be deducted from the face of said 
 notes whenever presented for payment or for funding, and said notes 
 shall not be exchangeable for the new issue of treasury notes provided 
 for in this act, ' 
 
m 
 
 Sec. 4. That on all said treasury notes not funded or used in pay- 
 ment of taxes at the dates and places prescribed in the first section of 
 this act, there shall be levied at said dates and places a tax of thirty- 
 three and one-third cents for every dollar promised on the face of said 
 notes. Said tax shall attach to said notes wherever circulated, and 
 shall be collected by deducting the same at the treasury, its depositories, 
 and by the tax collectors, and by all government officers receiving the 
 same, whenever presented for payment, or for funding, or in payment 
 of government dues, or for postage, or in exchange for new notes a3 
 hereinafter provided; and said treasury notes shall be fundable in bonds, 
 as provided in the first section of this act, until the first day of January 
 1865, at the rate of sixty-six and two-third cents on the dollar. 
 
 And it shall be the duty of the secretary of the treasury at any time 
 between the first April east, and the first July 1864 west of the Missis- 
 sippi river, and the first January 1865,. to substitute and exchange new 
 treasury notes for the same, at the rate of sixty-six and two-third 
 cents on the dollar : provided, that notes of the denomination of one 
 hundred dollars shall not be entitled to the privilege of said exchange : 
 provided further,, that the right to fund any of said treasury notes after 
 the first day of January 1865, is hereby taken away : and provided 
 further, that upon all such treasury notes which may remain outstanding 
 on the first January 1865, and which may not be exchanged for new 
 treasury notes as herein provided, a tax of one hundred per centum is 
 hereby imposed. 
 
 Sec. 5. That after the first day of April' next, all authority heretofore 
 given to the secretary of the treasury to issue treasury notes, shall bo 
 and is hereby revoked: provided, the secretary of the treasury may 
 after that time issue new treasury notes, in such form as he may pre- 
 scribe, payable two years after the ratification of a treaty of peace with 
 the United 'States, said new issues to be receivable in payment of all 
 public dues except export and import duties, and to be issued in ex- 
 change for old notes, at the rate of two dollars. of the new for three dol- 
 lars of the old issues, whether said old notes be surrendered for exchange 
 by the holders. thereof, or be received into the treasury under the pro- 
 visions of this act ; and the holders of the new notes or of the old notes, 
 except those of the denomination of one hundred dollars, after they are 
 reduced to sixty-six and two-third cents on the dollar, by the tax afore- 
 said, may convert the same into call certificates, bearing inleresl at the 
 rate of four per centum per annum, and payable two years after tho 
 4 
 
26 
 
 ratification of a treaty of peace with the United States, unless sooner 
 converted into new notes. 
 
 Sec. 6. That to pay the expenses of the government not otherwise 
 provided for, the secretary of the treasury is hereby authorized to issue 
 six per centum bonds, to an amount not exceeding five hundred millions 
 of dollars, the principal and interest whereof shall be free from tax- 
 ation, and for the payment of the interest thereon the entire net re- 
 ceipts of any export duty hereafter laid on the value of all cotton, to- 
 bacco and naval stores which shall be exported from the Confederate 
 States, and the net proceeds of the import duties now laid, or so much 
 thereof as may be necessary to pay annually the interest, are hereby 
 specially pledged : provided that the duties now laid upon imports and 
 hereby pledged, shall hereafter be paid in specie, or in sterling exchange, 
 or in the coupons of said bonds. 
 
 Sec. 7. That the secretary of the treasury is hereby authorized, from 
 time to time, as the wants of the treasury may require it, to sell or 
 hypothecate for treasury notes said bonds, or any part thereof, upon the 
 best terms he can, so as to meet appropriations by congress, and at the 
 same time reduce and restrict the amount of the^ circulation in treasury 
 notes within reasonable and safe limits. 
 
 Sec. 8. The bonds authorized by the sixth section of this act may be 
 either registered or coupon bonds, as the parties taking them may elect, 
 and they may be exchanged far each other under such regulations a& 
 the secretary of the treasury may prescribe. They shall be for one 
 hundred dollars, or some multiple of one hundred dollars, and shall, to- 
 gether with the coupons thereto attached, be in such form and of such 
 authentication as the secretary of the treasury may prescribe. The 
 interest shall be payable half yearly on the first January and July in 
 each year — the principal shall be payable not less than thirty years 
 from their date. 
 
 Sec. 9. All call certificates shall be fundable, and shall be taxed in 
 all respects as is provided for the treasury notes into which they are 
 convertible. If not converted before the time fixed for taxing the 
 treasury notes, such certificates shall, from that time, bear interest upon 
 only sixty-six and two-third cents for every dollar promised upon their 
 face, and shall be redeemable only in new treasury notes at that rate -; 
 but after the passage of this act no call certificates- shall be issued until 
 after the first day of April 1864. 
 
21 
 
 Sec. 10. That if tiny bank of deposit shall give its depositors the 
 bonds* authorized by the first section of this act in exchange for their 
 deposits, and specify the same on the bonds by some distinctive mark 
 or token, to be agreed upon with the secretary of the treasury, then 
 the said depositors shall be entitled to receive the amount of said bonds 
 in treasury notes bearing no interest and outstanding at the passage of 
 this act : provided, the said bonds are presented before the privilege of 
 funding said notes at par shall cease, as herein prescribed. 
 
 Sec. 11. That all treasury notes heretofore issued of the denomina- 
 tion of five dollars shall continue to be receivable in payment of public 
 dues, as provided by law, and fundable at par under the provisions of 
 this act, untd the first of July 1864 east, and until the first of October 
 1861 west of the Mississippi river, but after that time they shall be sub- 
 ject to a tax of thirty-three and one-third cents on every dollar promised 
 on the face thereof, said tax to attach to said notes wherever circulated, 
 and said notes to be fundable and exchangeable for new treasury notes, 
 as herein provided, subject to the deduction of said tax. 
 
 Sec. 12. That any state' holding treasury notes received before the 
 time herein fixed for taxing said notes, shall be allowed until the first 
 day of January 1865 to fund the same in six per centum bonds of the 
 Confederate States, payable twenty years after date, and the interest 
 payable semi-annually. But all treasury notes received by any state 
 after the time fixed for taxing the same, as aforesaid, shall be held to 
 have been received diminished by the amount of said tax. The dis- 
 crimination between the notes subject to the tax and those not so sub- 
 ject, shall be left to the good faith of each state, and the certificate of the 
 governor thereof shall in each case be conclusive. 
 
 Sec. 13. That treasury notes heretofore issued, bearing interest at 
 the rate of seven dollars and thirty cents on the hundred dollars per 
 annum, shall no longer be received in payment of public dues, but shall 
 be deemed and considered bonds of the Confederate States, payable two 
 years after a ratification of a treaty of peace with the United States, 
 bearing the rate of interest specified on their face, payable on the first 
 January in each and every year. 
 
 Sec. 14. That the secretary of the treasury be, and he is hereby 
 authorized, in case the exigencies of the government should require it, 
 to pay the demand of any public creditor whose debt may be contracted 
 after the passage of this act, willing to receive the same, in a certificate 
 
28 
 
 / 
 
 of indebtedness to be issued by said secretary, in such form as be may 
 deem proper, payable two years after a ratification of a treaty of 
 peace with the United States, bearing interest at the rate of six per 
 centum per annum, payable semi-annually, and transferable only by 
 Special endorsement under regulations to be prescribed by the secretary 
 of the treasury, and said certificates shall be exempt from taxation in 
 principal and interest. 
 
 Sec. 15. The secretary of the treasury is authorized to increase the 
 number of depositories so as to meet the requirements of this act, and 
 with that view, to employ such of the banks of the several states as he 
 may deem expedient. 
 
 Sec. 16. The secretary of the treasury shall forthwith advertise this 
 act in such newspapers published in the several states and by such other 
 means as shall secure immediate publicity, and the secretary of war and 
 the secretary of the navy shall each cause it to be published in general 
 Orders for the information of the army and navy. 
 
 Sec. 17. The forty-second section of the act for the assessment and 
 collection of taxes, approved May 1st, 1863, is hereby repealed. 
 
 Sec. 18. The secretary of the treasury is hereby authorized and re- 
 quired, upon the application of the holder of any call certificate— 
 which by the first section of the act to provide for the funding and fur- 
 ther issue of treasury notes; approved March 22d, 1863, was required 
 to be thereafter deemed to be a bond — to issue to such holder a bond 
 therefor upon the terms provided by said act. 
 
 Approved February 17th, 1864. 
 
 A true copy. 
 
 James M. Matthews, 
 
 Law Clerk Dep, Jais< 
 
29 
 
 CONSCRIPTION LAW. 
 
 An act to organize forces to serve during the war. 
 
 The congress of the Confederate States of America do enact, That 
 from and after the passage of this act, all white men, residents of the 
 Confederate States, between the ages of seventeen and fifty, shall be in 
 the military service of the Confederate States for the war. 
 
 Sec. 2. That all the persons aforesaid between the ages of eighteen 
 and forty-five, now in service, shall be retained during the present war 
 with the United States in the same regiments, battalions and companies 
 to which they belong at the passage of this act, with the same organiza- 
 tion and officers, unless regularly transferred or discharged in accord- 
 ance with the laws and regulations for the government of the army : 
 provided that companies from one state, organized against their consent, 
 expressed at the time, with regiments or battalions from another state, 
 shall have the privilege of being transferred to organizations of troops 
 in the same arm of the service from the states in which said companies 
 were raised, and the soldiers from one state in companies from another 
 state shall be allowed, if they desire it, a transfer to organizations from 
 their own states in the same arm of the service. 
 
 Sec. 3. That at the expiration of six months from the first day of 
 April next, a bounty of one hundred dollars, in a six per centum gov- 
 ernment bond, which the secretary of the treasury is hereby authorized 
 to issue, shall be paid to every non-commissioned officer, musician and 
 private who shall then be in the service, or in the event of his death 
 previous to the period of such payment, then to the person or persons 
 who would be entitled by law to receive the arrearages of his pay ; but 
 no one shall be entitled to the bounty herein provided who shall at any 
 time during the period of six months next after the first day of April, 
 be absent from his command without leave. 
 
30 
 
 Sec. 4. That no person shall be relieved from the operation of this 
 act by reason of having been heretofore discharged from the army, 
 where no disability now exists, nor shall those who have furnished sub- 
 stitutes be any longer exempted by reason thereof: provided, that no 
 person heretofore exempted on account of religious opinions, and who 
 has paid the tax levied to relieve him from service, shall be required to 
 render military service under this act. 
 
 Sec. 5. That all white male residents of the Confederate States, be- 
 tween the ages of seventeen and eighteen and forty-five and fifty years 
 shall enrol themselves, at such times and places, and under such regula- 
 tions as the president may prescribe, the time allowed not being less 
 than thirty days for those east, and sixty days for those west of the 
 Mississippi river, and any person who shall fail so to enrol himself, 
 without a reasonable excuse therefor, to be judged of by the president, 
 shall be placed in service in the field for the war, in the same manner 
 as though he were between the ages of eighteen and forty-five : provided 
 that the persons mentioned in this section shall constitute a reserve for 
 state defence and detail duty, and shall not be required to perform ser- 
 vice out of the state in which they reside. 
 
 Sec. 6. That all persons required by the fifth section of this act to 
 enrol themselves may,- within thirty days after the passage hereof, east 
 of the Mississippi river, and within sixty days if west of said river, form 
 themselves into voluntary organizations of companies, battalions or regi- 
 ments, and elect their own officers — said organizations to conform to 
 the existing law, and having so organized, to tender their services as 
 volunteers during the war to the president ; and if such organization 
 shall furnish proper muster rolls, as now required, and deposit a copy 
 thereof with the enroling officer of their district, (which shall be equiva- 
 lent to enrolment,) they may be accepted as minute men for service in 
 such state, but in no event to be taken out of it. Those who do not so 
 volunteer and organize, shall enrol themselves as before provided, and 
 may by the president be required to assemble at places of rendezvous, 
 and be formed into companies, battalions and regiments, under regula- 
 tions to be prescribed by him, and shall have the right to elect their 
 company and regimental officers ; and all troops organized under this 
 act for state defence shall be entitled, while in actual service, to the 
 same pay and allowances as troops now in the field. 
 
 Sec. 7. That any person who shall fail to attend at the place of 
 rendezvous, as required by the authority of the president, without a 
 
31 
 
 sufficient excuse, to be judged of by him, shall be liable to be placed in 
 service in the field for the war, as if he were between the ages of eighteen 
 and forty-five years. 
 
 Sec. 8. That hereafter the duties of provost and hospital guards and 
 clerks, of clerks, guards, agents, employees or laborers in the commis- 
 sary's and quartermaster's departments, in the ordnance department and 
 clerks and employees of navy agents, as also in the execution of the en- 
 rolment acts, and all similar duties, shall be performed by persons who 
 are within the ages of eighteen and forty-five years, and who, by the 
 report of a board of army surgeons, shall be reported as unable to per- 
 form active service in the field, but capable of performing some of the 
 above named duties, specifying which ; and when those persons shall 
 have been assigned to those duties as far as practicable, the president 
 shall detail or assign to their performance such bodies of troops or indi- 
 viduals, required to be enrolled under the fifth section of this act as 
 may be needed for the discharge of such duties : provided, that persons 
 Detween the ages of seventeen and eighteen shall not be assigned to 
 these duties : provided further, that nothing contained in this act shall 
 be so construed as to prevent the president from detailing artisans, me- 
 chanics, or persons of scientific skill to perform indispensable duties in 
 the departments or bureaux herein mentioned. 
 
 Sec. 9. That any quartermaster or assistant quartermaster, commis- 
 sary or assistant commissary, (other than those serving with regiments 
 and brigades in the field,) or officer in the ordnance bureau, or navy 
 agent, or provost marshal, or officer in the conscript service, who shall 
 hereafter employ or retain in his employment any person in any of their 
 said departments ,or bureaux, or in any of the duties mentioned in the 
 eighth section of this act, in violations of the provisions hereof, shall on 
 conviction thereof, by a court martial or military court, be cashiered ; and 
 it shall be the duty of any department or district commander, upon proof 
 by the oath of any credible person, that any such officer has violated 
 this provision, immediately to relieve such officer from duty, and said 
 commander shall take prompt measures to have him tried for such 
 offence ; and any commander as aforesaid failing to perform the duties 
 enjoined by this section, shall, upon being duly convicted thereof, be dis- 
 missed from the service. 
 
 Sec. 10. That all laws granting exemptions from military service be 
 and the same are hereby repealed, and hereafter none shall be exempted 
 except the following: 
 
32 
 
 I. All who shall be held unfit for military service, under rules to be 
 prescribed by the secretay of war. 
 
 II. The vice-president of the Confederate States,- the members and 
 officers of congress and of the several state legislatures, and such other 
 confederate and state officers as the president or the governors of the 
 respective states may certify to be necessary for the proper administra- 
 tion of the confederate or state governments, as the case may be. 
 
 III. Every minister of religion authorized to preach according to the 
 rules of his church, and who, at the passage of this act, shall be regu- 
 larly employed in the discharge of his ministerial duties ; superinten- 
 dents and physicians of asylums for the deaf, dumb and blind and of 
 the insane ; one editor for each newspaper being published at the time 
 of the passage of this act, and such employees as said editor may cer- 
 tify on oath to be indispensable to the publication of such newspaper ; 
 the public printer of the confederate and state governments, and such 
 journeymen printers as the said public printer shall certify on oath to 
 be indispensable to perform # the public printing ; one skilled apothecary 
 in each apothecary store, who was doing business as such apothecary on 
 the tenth day of October 1862, and has continued said business without 
 intermission since that period ; all physicians over the age of thirty 
 years who now are, and for the last seven years have been in the actual 
 and regular practice of their profession ; but the term physician shall 
 not include dentists. 
 
 k 
 
 IV. All presidents and teachers of colleges, theological seminaries, 
 academies and schools, who have been regularly engaged as such for two 
 years next before the passage of this act : provided that the benefit of 
 this exemption shall extend to those teachers only whose schools are 
 composed of twenty students or more. All superintendents of public 
 hospitals established by law before the- passage of this act, and such 
 physicians' and nurses therein as such superintendent shall certify on 
 oath to be indispensable to the proper and efficient management thereof. 
 
 Y. There shall be exempt one person as overseer or agriculturalist 
 on each farm or plantation upon which there are now and were, on the 
 first day of January last, fifteen able-bodied field hands between the 
 ages of sixteen and fifty, upon the following conditions : 1. This ex- 
 emption shall only be granted in cases in which there is no white male 
 adult on the farm or plantation not liable to military service, nor unless 
 the person claiming the exemption was, on the first day of January 1864, 
 
33 
 
 either the owner and manager or overseer of said plantation, but in no 
 case shall more than one person be exempted for one farm or planta- 
 tion. 2. Such person shall first execute a bond, payable to the Con- 
 federate States of America, in such form and with such security and in 
 such penalty as the secretary of war may prescribe, conditioned that 
 he will deliver to the government at some railroad depot, or such other 
 place or places as may be designated by the secretary of war, within 
 twelve months then next ensuing, one hundred pounds of bacon, or, at 
 tho election of the government, its equivalent in pork, and one hundred 
 pounds of net beef, (said beef to be delivered on foot,) for each able- 
 bodied slave on the farm or plantation within the above said ages, 
 whether said slaves be worked in the field or not, which said bacon or 
 pork and beef shall be paid for by the government at the prices fixed 
 by the. commissioners of the state under the impressment act: provided 
 that when the person thus exempted shaU produce satisfactory evidence 
 that it has been impossible for him, by the exercise of proper diligence, 
 to furnish the amount of meat thus contracted for and leave an ade- 
 quate supply for the subsistence of those living on the said farm or 
 plantation, the secretary of war shall direct a commutation of the same 
 to the extent of two-thirds thereof in grain or other provisions, to be 
 delivered by such person as aforesaid at equivalent rates. 3. Such 
 person shall further bind himself to se'll the marketable surplus of pro- 
 visions and grain now on hand, and which he may raise from year to 
 year while his exemption continues, to the government or to the families 
 of soMiers at prices fixed by the commissioners of the state under the 
 impressment act : provided that any person, exempted as aforesaid, shall 
 be entitled to a credit of twenty-five per cent.^on any amount of meat 
 which he may deliver within three months from the passage of this act : 
 provided further, that persons coming within the provisions of this ex- 
 emption shall not be deprived of the benefit thereof by reason of hav- 
 ing been enrolled since the first day of February 1864. 
 
 In addition to the foregoing exemptions, the secretary of war, under 
 the direction of the president, may exempt or detail such other person 
 as he may be satisfied ought to be exempted on account of public neces- 
 sity, and to insure the production of grain and provisions for the army 
 and the families of soldiers. He may also grant exemptions or details, 
 on such terms as he may prescribe, to such overseers, farmers or plant- 
 ers, as he may be satisfied will be more useful to the country in the pur- 
 suits of agriculture than in the military service : provided that such ex- 
 emption shall cease whenever the farmer, planter or overseer shall fail 
 5 
 
34 
 
 diligently to employ in good faith his own skill, capital and labor ex- 
 clusively in the production of grain and provisions, to be sold to the 
 government and the families of soldiers at such prices not exceeding 
 those fixed at the time for like articles by the commissioners of the 
 state under the impressment act. 
 
 VI. The president, treasurer, auditor and superintendent of any rail- 
 road company engaged in transportation for the government, and such 
 officers and employees thereof as- the president or superintendent shall 
 certify on oath to be indispensable to the efficient operation of such 
 railroad : provided that the number of persons exempted by this act on 
 any railroad shall not exceed one for each mile of such road in actual 
 use for military transportation, and said exempts shall be reported by 
 name and description, with the names of any who may have left the 
 employment of said company, or who may cease to be indispensable to 
 the efficient operation of its road, at least once a month to the secretary 
 of war, or such officer as he may designate for that purpose: and 
 provided further, that, such president or superintendent shall, in each 
 such monthly report, certify on oath that no person liable to military 
 service has been employed by his company since the passage of this act 
 in any position in which it was practicable to employ one not liable to 
 military service, and capable of performing efficiently the duties of such 
 position ; and in cases where railroads have fallen into the hands of the 
 enemy, and a portion of the rolling stock of such roads is being used on 
 other roads not in the enemy's h-ands, the president and superintendent 
 of said first named road shall be exempt. 
 
 VII. That nothing herein contained shall be construed as repealing the 
 act approved April fourteenth, 1863, entitled an act to exempt contractors 
 for carrying the mails of the Confederate States, and the drivers of post 
 coaches and hacks, from military service : provided that the exemptions 
 granted under this act shall only continue while the persons" exempted 
 are actually engaged in their respective pursuits or occupations. 
 
 Sec. 11. That the president be, and he is hereby authorized to grant 
 details, under general rules and regulations to be issued by the war de- 
 partment, either from persons between forty-five and fifty years of age, 
 or from the army in the field in all cases where, in his judgment, jus- 
 tice, equity and necessity require such details, and he may revoke such 
 orders of details whenever he thinks proper : provided that the power 
 herein granted to the president to make details and exemptions shall 
 not be construed to authorize the exemption or detail of any contractor 
 
35 
 
 for furnishing supplies of any kind to the government, by reason of 
 said contract, unless the head or secretary of the department making 
 such contract shall certify that the personal services of said contractor 
 are indispensable to the execution of the contract : provided further, 
 that when such contractor shall fail diligently and faithfully to proceed 
 with the execution of such contract, his exemption or detail shall cease. 
 Sec. 12. That in appointing local boards of surgeons for the exami- 
 nation of persons liable to military service, no member composing the 
 same shall be appointed from the county or enrolling district in which 
 they are required to make such examination. 
 
 Approved February 17, 1864. 
 
 A true copy. 
 
 James M. Matthews, 
 
 Law Clerk Dep. Jus. 
 
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