The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1861-09-04
THE WAR TAX.


600 IN Treasury Notes, redeemabie six
months after the ratification ai Treaty Of
Peace. Denominations not less than s.. Re
ceivahle IN payment Of all public dues except
the export duty on cotton, And To fund said
notes. aud for other purposes, the issue Of
bonds bearing per cent. interest is author
lied. MA
SEC. 4. That for the special purpose Of
paying the principal and interest d the pub
lc debt, and d Supporting the Government,
a war tax shall be assessed and levied of ff-
~ cents upon each one hundred dollars IN
value Of the following property in the Con-
federate States, namely: Real estate Of all
kinds; slaves; merchandise; bank stocks;
railroad and other corporation stocks; money
at interest, or invested BY individuals in the
purchase Of bills, notes, and other securities
for money, except the bonds Of the COnfed.
crate Stales OF America, and cash on hand,
or on deposit in bank or elsewhere; cattle,
horses and mules; gold watches, gold and
silver plate pianos and pleasure carriages:
Provided, however, that when the taxable
property, herein above enumerated, Of any
head OF family is OF value value less than
five hundred dollars, such taxable property
shall be exempt from taxation under this act:
and provided further, that the property of
colleges and schools, and Of charitable Or re-
ligious corporations or associations actually
used for the purpose for which such colleges.
schools, corporations, Or associations were
created, shah be exempt from taxation under
this act; and proridei further, that all public
lands and all property owned b. State for
public purposes be exempt from taxation.
SEC. 5. That for the purpose OF ascertain.
ing all properly included 10 the above class.
es and the value thereof. and the person
chargeable with the tax. each State shall con-
stltnse tax division, over which shalt be
appointed one chief collector. who shall be
charged with the duty Of dividing the State
into convenient nember Of collection dis.
tricts, subject TO the revisa Of the Secretary
of the Treasury. The said collector saall
be appointed by the President, and shall
hold his Office for one year. and receive
salary Of two thousand dollars. He shall
give bond with securities 10 discharge the
dates of his Office in such amount as may be
prescribed By the Secretary Vi the Treasury.
and shall take oath faithfully 70 discharge
the dnties OF his Office, and to support and
defend the Constitution. The said chiei coli
leetOr shall. with the appreciation of the Sec
rotary Of the Treasury. appoint Tax collect
or for each collection district. whose daty il
shall be to cause an assessment to be made,
on or before the FIRST day OF November next,
Of all the taxable property ia his district. in.
eladed in each oI the above mentioned class
e OF property and the persons then owning
or IN possession thereof; and in order there
to. the said lax collector may appoint asses
sors, shO shall proceed taroagh every part
OF their respective districts, and. after. pub
lie notice, shall require all persons owning,
possessing, or having the care and manage.
ment Of any property liable to the tax afore-
said, 70 deliver written lists 81 the same,
which shall Be made il such manner a. NAV
be repaired BY the chief collector. and a. far
as practicable, conformable to those which
MAJ be required for the same purpose under
the authority Of the respective Safes; and
the SAID assessors are authorized 10 enter ia
70 and upon all and singular the premises
for the Purposes required by this act.
Sac. s. II any person shall not be preplr-
ed 70 exhibit written list when required.
aud shall not consent to disclose the partic-
aiars Of taxable property owned or possessed
By bin, or under his care or Management,
then ii shall be the duty Of the officer to
make the lisi, which beisg distinctly read
and consented to, shall be received ss tue
list Of sueh person.
SEc. 2. That Il any person shall deliver or
disclose 70 ang collector or assessor appoint.
81 id pursuance Of this Act, and requiring
LIST, as Aforesaid. any false or fraudulent lii,
with intent % defeat ~ esade Tie valuation
or enumeration hereby iniendel Ia be made,
sHch person, 50 offending. shall BE liaed 10 !
sum not exceeding I've hundred 5ollars. 10 Be
recovered 10 any court 81 eompelen. iurisdic.
ton.
SIC. 8. Any person who shal fail to de-
liver 70 the collector or assessor a list Of his
taxable property al the time prescribed by
bin. shall be liable 10 a double Tar upon all
hls taxable property, the same to Be assessed
BY tie collector or assessor. and TO be col.
ieeted 10 the zane manner and b. the same
process is herein provided a. % the single
TAR.
SEC Q. The Ii.ts shaII be made ii refer.
eDee q tie v.lue and ,itaaii0n " de proper.
" 81 tie frs. day 81 OstDber next, ahi shall
X made out, completed aud delivered into
Tie bands 81 each Di Tie aa collectors ~ the
frst day NJ December next; AID ap5n the
receipt thereof, each tA1 collector nav, fur
tEehty one day. nexf ensuing tie ssid first
d4y ~ December. hear anu determine al al.
psais from Tie sad assessments, - vel Il ID.
plieations To- ne reduction II double taK,
when such tax miy have been iassffei. y :
single taE; which differentiation sail BE- &.
nsl.
SIC. 10. TIE several tax collectors hall.
% o. before the 6t,t DAY Of febrlarY easa.
isg. Furnish 20 he ehiel collector 81 ne state
% which bis district j. situated. correct
and aeeufate lisi oi 40 TIE assessments made
upon each person 70 III, district, aad 81 The
amount Of tax ~ Be paid ~ sIeh person.
specifying each OBJECT u taxation. ahI the
said chiei collector shall t0llafe ne ssms III
proper form aud fOrNafd de cDiafeJ lists u
che AarrnllrN all ~ Ira..n.a