Nashville union and American. [volume] (Nashville, Tenn.) 1853-1862, 1861-08-29

shall have been made bat in OF payment tender
Aforesaid the said officers shall proceed 70 ss he said goods
chaes effects a. public auction, and ahsl snd may reta1
from the proceeds Of such sale the amount denandabe f
he use Of the Confederate States with the necessary and
centu thereon for bis rendering the oyeplus
nere os any q me person whose or ha
make distress Of the tools Implements Of trade pross
so9 beasts 2. the pog and farming utensils necessary for the
| tuEe orsppa el as may be necessary for fSnily.
SIC ~ That u the TAX assei On any real eaie shall re
the district wherein the situat shall the first Mon,
day in July thereafter proceed to sell The same suien
thereof at public eucyy the highest bidder together with
twenty eentum the amount Of said taxes and costs Of
e said sale to Be at the Court House door Of the county
parih wherein said real estate situated and II there shall
be than county parish in dse The said tax
collector is authorized appoint deputies 70 make such sales
sold By said deputies, the deeds heress provided for
sa be executed BY said collector and such as 80 made shall
be valid ether the real estate sold shall be assessed
the name Of the true not But IN ali cases where the
property shal not se diVisse 50 as 70 enable the col By
sale OF part thereof the whole anognt q the tax
with all eos charges sgd conuissona tne Whole OF such
prepery saa &c soia s9a s "a ~ u 1
shall be paid to the 9th property Sr his reprssn
tatVes or ne or tney cannot oe os
the Confederate States to Be there neld ior he use OF
the owner or his legal IepeentahSes ent, ae o. lhy
sry, who upon such application, SHALL oy warrant on the
Treasurer cause the same to be paid % me And
amount the due thereon with tie twenty
oenum thereto the coeo shall purchase the same u tesa
That the superintendent Of the property Aforesaid
pay amount Of the tax heeOn with an addition Of tea
per centum the the payment OF which the sale Of
sad property shall not take place Proviaed aso That ne
their behalf shall have the liberty 70 redeem any lands and
other real property sold afsesAd within Two years from The
time OF SALE payment 10 the collector for the OF the
purchaser, bis Of the cunt paid BY such
purchaser with interest for the same At TIE rss Of twenty per
centu per annun and deei stall Be given in pursuance
the tine Of redemption shall have expired
Provided further That Whers the owner Of any land o. Ohsr
IN he itsf o she Oonedsrats States bsOre
and the said sale shall have been made The said owner
sa have ks uyiieas Of Fsdseming the said property
Any tins within TIVE years the close Of his term Of
vice And the collector shall render distinct account the
charges Incurred Offering and advertising for sale such prop
erty shall pay into the Treasury such surplus, any
there be- Of the aforesaid addition Of twenty per entum,
And ia every ce Of the sale Of real estate hch shall
made under the authority Of as as for the assessment and
lively, their lawful deputies eSeVey or By any other
person PERSONS the deeds for the estate 50 sold shall e
preBaI ed made execued and approved Acknowledged at
the time prescribed in this act BY tie collectors
specvely within whose collection d tict soch real estate shall
by payment Of he purchase money, pro
dEsDg receipt therefor aFeady Pa1, II sven iS5 Of law
crate StateS by OF the State In which tca real
tate lies for making e.enSg, proving aLd senosesls
and e3nveyaDce Of real estate and Tor every eed 30 prepares
made, executed proved and ag' hs PaIcnaer or
collector marshal or other person eHscrg the
hereinafter allowed to each collector shall be 10 full satsfse
t1p o. ali rendered by them The appointed
Sn,T them hail be entitled 10 three dollars for every day eu
noTed in m.Fipg i.ts and assessments this aet
number Of days being eertined by tne Coneetos and
also ave dollars for every hundred taxable persons con
tsinei in the lists aseomleted b him and dslvered to e
unknown or is non ent Of the State or tax district,
wherein the situated and has no agent resident In said
district asse or shall himself ouf ths list Of such real
estate for assessment.
sEc 10 aeplrae sccuats shall be kept At the TrssIury OF
ali onsy, Fseeiyed each Of the respective sAeI Andh
biF oier shall procure from each tax coector such
tas as to lie tax and sha CLASSIFY the m such
as The ssrery Of the ury shall direct and pro-
vide fun information as to the subject Of taxation
eFc a. Each Collector shall be charsei with an interest Of
per cent per moth for ali retained in his
beyond the which he is required to pay the
by law, by the regu aJns est5sed y a secretary
SIC Is Each collector before entering upon the duties
his Office bond in such shal be pre- ebed BY
the Secretary Treasury with sufficient suret and ha
tae an oath faithfully to execute duties Of his Office,
he will support and defend th Constitution Of the Con
sEc TO- Upea ressving tie by EACH persou, the
collector shall ign tEo receipts IN duplicate one whereof sha
q 6Hsr55 to the chf Colscor Of that STATE The money
collected during MONTH during any shorter period
pe also immedisy Forwarded the said Chief Collector
md by him disposed Of according TO the direction Of the
report the tue Immediately the Secretary Of the Treasury,
shall furnish him with list specifying the names and
amounts Of each Of The e'sP. which a1 have been WAFdd
SIC IL The assessed each shall be statu
IL for year upon All the property OF lhSt Peson IN
preference to any other lien the said lien to take dae from the
ars day October WHICH the valuation has relation and
he ar and other property collector shall be bound BY
atuory lien FOR Eve years all received by him for
of such lien to commence from the time OF his
SEC R The Compensation of the tax collectors shall Eve
3pr the frt received and two and half per
sn o. all beyond that amount until the compensation
hall ssOl beyOni which no further compensation shall
The Secretary Of the Treasury is authorized to es
sh regulations suitable and proper to carry this act into
which regulations shall be binding on ali ofeers the
aid secretary also framo Instructions IS to al details
which shall obligatory all parties embraced within the
provisions Of this act BE may aio correct all errors in aess
nent valuations and tax hss, or IN The collection thereof
such and such evidence as the said Secretary sy
90 Corporations are intended embraced uader the
Eord persons use1 this act and whenever the capital
Of any corporation returned BY the corporation itself
md paid the stock IN the hands OF naVldss snail
exempt frcm tar and also all the real estate owned BY the
corporation and used lor Carrying % rs "a I
a all corporations shall be returned and the tax paid
~ the corporations themselves snd not by he Individual
tockhoders The term Is usssneo g
Nj goois and merchaHise held ioF sac except me ag
cultural the couhtyi Money a interests neDdsd
person other than bank upon which pad or u be pad
" the DEBTOR the stands on the nrs day OF October he
rm cats horSs and males is neced to include all such
niuas raised for sale and nat suoh as are raised merely
or 10 and work the plantation or farm Eses they are
aid RE term rea estate is intended to Include all lands
md teren and all interest growing including
es bridges and the Ike and in all the actual
narketable value Of prof. ery Is to be assessed
m 2 II any person sha any tine during the existence
the present between the Confederate States and the United
states or within after the ratification Of treaty Of
esce betwesn thm falsely make forge or or cause
n procure falsely made forged eounterieted or val
falsely or counterietlng
nv note in imitation Of purpoIng 70 be treasury note OF
he Confederate States shall falsely alter or eAuse or pro-
prs 10 he falsely altered wiugy aid assist in falsely
INV treasy note Of the Confederate States shall
ass utter or pubrh attempt to pass utter or publish
apv se foreel eouatereted note puEpoTng 70 be
rean note OF the Confederate sa,a', knowing the 10
e fscy forged eouaeresd shau pass utter or pub
ish or attempt pass utter puolh as true falsely
treasury note Of the Confederate staeS knowing the
anne 10 be falsely slterei ahLh eonSpre or attempt
couspire with another to Pasf utter CT publish, or
t,omnt 10 mass. utter CT publish true any falsely
or erteited any "a ey altered treasury Of
bel Confederate States knowing the same to be falsely forged
eouured falsely altered every such person shall be
eed and adiudged guilty Of o-y, AID being thereof
icted By due course Of law, shall suffer death
sv % If any person shall at time falsely make, forge
nterfeit, procure to be ey ad forged or
or willingly asss. in 70 sey makiug forg
10 or counrfenE bond coupon, in imitation Of
nrnorting to bend OF the Confederate States
shall falsely alter, or cause or procure . oe aSy altered
iliney assist in falsely altering any bond or upon
tba Conclersts states; shall pass, utter publish,
attempt to pass utter publish ss true any false,
orVei countersed bond, purporng 70 Be hond or cou
IN m the Confederate States knowing the same to be falsely
orsd or shall pass, utter or publish. at
10 pass utter publish falsely altered bond
coupoa the Confederate States knowing the sane to be
alsely altered shall conspre, or attempt TO eonre win
mother to p1 utter pussh, or aIePt 20 pass utter or
ubish as true any false forged eouaeeited oopd
on purporng to be bond OF the ConIelerse states or
nv falsely altered Of the Confederate States
moving be falsely forged or or alsS
tered every such person shall be deemed and aILdgsd
% Of felony and bsnz thereof convicted By due ooue Of
shall be sentenced imprisoned and kept at hard lAbr
or term less than i've years. nor nore taan years.
nd be aned sum not exceeding ten thons2nd dollars
sro o. II any person shall make engrsvs,
to be made engraved, shall have in his custody or
spv me ae pate engraved Efer the similtude Of
- ate from which bonds issued aiCe aid shall
ave been printed with intent to tueh plate cause or
to be used in forging or eountseg any OF
s or honds issued aforesaid shall have in his
o or posssscn any banK note notes. bond or bonds e1
rayed printed ater The sntude O. any no'e Or tonas