The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1861-08-27

shall be entitled to three dollars for every day employ
ed in making lists and assessments under this act the
number of DAYS being certified by the collector and ap
proved by the chief collector of the State and also FIVE
dollars for hundred taxable persons contained
in the lists completed by him and delivered to the
collector: ProOided that when the owner OF any real
estate is unknown is nonresident OF the State or
tax district the is situated, and has no
agent resident IN the district the assessor shall himself
make list of such real estate for assessment.
Sec. l3. Separate accounts shall be kept at the
Treasury Of all moneys received from each Of the
respective States and the chief collector shall pro-
cure from each tax collector such details 10 the
tax, and shall classify the same IN such manner
as the Secretary of the Treasury shall direct, and
so as to provide full information to each subiec
of taxation.
See a. Each collector shall be charged with
an interest of per cent. per month on all moneys
retained in his possession beyond the time at
which he is required to pay over the same by law,
or by the regulations established By the Secretary
Of the Treasury
Sec. Is. Each collector, before entering upon
the duties of his office, shall give bond in a sum
as shall be prescribed by the Secretary of the
Treasury with sufficient surities, and shall take an
oath faithfully to execute the duties Of his Office,
and that he shall support and defend the Consti
tuition of the Confederate States.
Sec. Is. Upon receiving the taxes due by each
person the collector shall sign receipts in dupli-
paying the same, and the other shall be forward
ed to the chief collector of that State The
money collected during each month, or during
any shorter period which may be designated by
the Secretary Of the Treasury, shall be also imme
diatelv forwarded to the chief collector, and by
him be disposed of according to direction Of the
Secretary of the Treasury; and the said chief col
lector shall repor: the same Immediately to the
Secretary Of the Treasury and shall furnish him
with list specifying the names and amounts OF
each of the receipts which shall have been for
warded to him as aforesaid by the district cOlac-
tors.
Sec II. The taxes assessed on each person
shall be statutory lien for year upon all the
property OF that person in preference to any other
lien; the said lien to take date from the first day
Of October, to which tie valuation has relation,
and the lands and other property of any collector
shall be bound by statutory lien for five years for
all moneys received by him for taxes; the date Of
such lien to commence from the time of receiving
the money.
Sec IS The compensation of the tax collector
shall be per sent. OF the first ten thousand dol
lars received, and Two and half per cent. all
sums beyond that amount, until the compensation
shall reach eight hundred dollars, beyond which
farther compensations shall be paid.
Sec 10 The Secretary of the Treasury is
thorzed to establish regulations suitable and prop
carry this act into effect; which regulations
shall be binding on all officers. The said Secre-
tary may also frame instructions as to all details
which shall be obligatory upon all parties embrace
ed within the provisions Of this act. He may
also correct all errors in assessments, valuations
and tax lists, in the collection thereof, in such
form aud upon such evidence as the said Secreta-
ry may approve.
Sec. 20 Corporations are intended to be en-
braced under the word "persons" used in this act;
aud when the capital stock Of any corporation is
returned by the corporation itself and the paid
the stock in the hands Of the individuals shall be
exempt from tax; and also the real estate owned
by the corporation and used for carrying it's
business, and the capital stock of all corporations
shall be returned, and the tax paid by the corpora
tons themselves, and not by the individual stock
holders. The term 'merchandize' is designed to
embrace all goods, and merchandise held
for sale, except the agricultural products Of the
country. "Money at interest" is intended to in
cude the principal sum of all money belonging to
any person other than a bank upon which interest
is paid or to be paid by the debtor as the same
stands on the 1st day Of October The term ''cat-
tie, horses and mules is intended to include all
such animals as are raised for sale, and not such
as are raised merely for food and work on planta-
ton or farm where they held. The term
real estate is intended to include all lands and
estates therein and interest growing therout, in
Guiding ferries, bridges mines and the like, and
in all cases the actual marketable value of the
property is to be assessed
Sec. q. If any person shall, at any time dur
ing the existence Of the present war between the
Confederate States and the United States or with
in one year alter the ratification of treaty of
peace between them, falsely make, forge or cOun-
tcrieit or cause or procure to be falsely made,
forged cOunterteited, willingly aid or assist
in falsely making, forging counterfeiting any
note in imitation Of or puIportng to be treasury
note Of the Confederate States; or shall falsely
alter, cause procure to be falsely altered, or
willingly aid assist in falsely altering any treas
ury note of the Confederate states, or shall pass,
utter or publish, or attempt to pass utter or pub
note purporting to be treasury note of the Con-
forged counerfeted or shall pass, utter or pub
lish, attempt to pass, utter publish, true.
any falsely altered treasury note Of the Confeder-
ate States, knowing the to be falsely altered;
shall conspire or attempt to conspire with an
other pass, utter publish, any falsely forged
counter:eited. or altered treasury note OF the
Confederate States, knowing the same to be false
ly forged or counterfeicd or falsely altered, every
such person shall be deemed and adjudged guilty
OF felony, aud being thereof convicted by due
course of law, shall suffer death.
Sec %. If any person shall at any time falsely
make, forge or counterfeit or cause or procure to
be falsely made forged or counterfeited, or will
ingly aid or assist in falsely making, forging or
counterfeting any bond or coupon in imitation Of
or purporting to be bond or coupon of the Con-
federate States, or shall falsely alter cause or