Daily Nashville patriot. [volume] (Nashville, Tenn.) 1860-1862, 1861-08-29

the Confederate States.
SIC 16. Upon receiving the tax due by
each person. the collector shall sign two re-
cripts in duplicate, one whereof shall be de-
livered to the person paying the same, and
the other shall be forwarded to the chief col
lector of that State. The money collected
during each month, or during any shorter
period which may be designated by the Sec
rotary OF the Treasury, shall be also imme-
diately forwarded to the chief collector, and
by him be disposed of according to the d.
rection of the Secretary of the Treasury
and the said chief collector shall report the
same Immediately to the Secretary of the
Treasury, and shall furnish him with list
specifying the names and amounts of each OF
the rec eipts which shall have been forward
ed to him as aforesaid, by the district collec-
tors. M
SEC. IL. The taxes assessed on each per-
son shall be q statutory lien for one year
upon all the property of that persoa. in pre-
ference to any other lien; the said lien to
take date from the first of October, to which
the valuation has relation, and the lands and
9th 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
his receiving the money
Sec. 1S. The compensation of the tax col
lectors shall be 5 per cent. on the first Sl0,-
600 received. and % per cent. on all sums
beyond that amount, until the compensation
| shall reach $500; beyond which no compen-
sation shall be paid.
Sec 10. The Secretary of the Treasury is
authorized to establish regulations suitable
and proper to carry this Act into effect; which
regulation shall be binding on all off GERS; the
said Secretary may also frame instructions
as to all details which shall be obligatory
upon all parties embraced within the provi-
sions OF the Act. lie may also correct all
errors in assessments, valuations, and tax
lists, or in the collection thereof, in such form
and upon such evidence as the said Secretary
| may approve.
Sec. 20. Corporations are intended to be
embraced under the words .'persons" used
in this Act; and whenever the capital stock
of any corporation is returned by the corpor-
alton itself and the tax paid, the stock III the
hands of individuals shall be exempt from
tax, and also all the real estate owned by the
corporation and used tor carrying on its bu-
siness, and the capital stock of all corpora
tons shall be returned and the tax paid by
the corporations themselves, and not by the
individual stock holders. The term merchan-
die, is designed to embrace all goods.
wares and merchandise held for sale, except
the agricultural products of the county,
Money at interest," is intended to include the
principal sum of all money belonging to any
ptfsOu OIucT ludH Dtnh, upon
est is paid or to be paid by the debtor, as the
same stands on the first day of October. The
term cattle, horses and mules, is intended to
include all such animals as are raised for sale
and not such as are raised merely for food or
work on the plantation Ut farm where they
are held. The term real estate, is intend, d
to include all lands and estates therein, aud
| all interest growing thereout, including fer
ries, bridges, mines, and the like, and in all
IL Il, -
ty is to be assessed.
Sec. 81 Ii any person shall, at any time
during the existence OF the present war be
tween the Confederate States and the United
States, or within one year after the ratifica-
| ton of a treaty OF peace between them,
falsely make, forge or counterfeit, or cause,
| or procure to be falsely made, forged or
counterteIted, or willingly aid or assist in
| falsely making. forging or counterfeiting any
note in imitation of, or purporting to be
Treasury Note of the Confederate States or
shall falsely alter or cause. or procure to be
falsely altered, or willingly aid or assist in
falsely altering any Treasury Note of the
Confederate States; or shall pass, utter or
publish, or attempt to pass, utter or publish.
as true, any false, forged or counterfeited
note purpOrting to be a Treasury Note of the
Confederate States. knowing the same to be
falsely forged or counterf-ited; or shall pass,
UT puDlisu VI dIbcHupG ~ pass, ubtci I,
or publish, as true. any falsely altered Treas
ury Note of the Confederate States knowing
the same to be falsely altered; OF shall con-
spire or attempt to conspire with another to
pass, utter, or publish, or attempt pass.
utter, or publish, as true, any falsely
forged or c0unterfeited, or any falsely altered
Treasury Note of the Confederate States,
knowing the same to be falsely forged or
cOuuterfeited, OF falsely altered; every such
person shall be deemed and adludged guilty
of felony, and being thereof convicted by
due course of law, shall suffer death.
Sec. 90. II any person shall, at any time,
falsely make, forge or counterfeit, or cause,
or procure to be falsely made, forged or
counterfeited, or willingly aid or assist in
falsely making, forging or counterfeiting, any
Bond or Coupon, in imitation of. or purport-
ing to be Bond or Coupon of the Confeder-
ate States; or shall falsely alter, or cause or
procure to be falsely altered, or willingly aid
or assist in falsely altering any Bond or Cou
pom of the Confederate States; or shall pass.
utter or publish, or attempt to pass, utter or
publish as true, any false, forged or counter
feited Bond, purporting to be Bond or Cou-
pom of the Confederate States, knowing the
same to be falsely forged or counterfeited; or
shall pass, utter or publish, or attempt to
pass, utter or publish, as true, any falsely al
tered Bond or Coupon of the Confederate
States, knowing the same to be falsely alter
ed; or shall conspire, or attempt TO cOnspire,
with another TO pass, utter or publish, or at
tempt to pass. utter or publish, as true, any
false, forged or counterfeited Boud or Cen
pom purporting to be Bond of the Confed-
crate States, or any falsely altered Bond or
Coupon of the Confederate States, knowing
the same to be falsely forged or counterfeit
ed, or falsely altered; every such person shall
be deemed and ajudged guilty of felony, and,
81 4 To-.
shall be sentenced to be Imprisoned and kept
at hard labor for term OF not less than five
years. nor more than ten years, and be fined
in sum not exceeding five thousand dollars.
SEC. %. Ii any person shall make or en-
grave, cause, procure to be made or
engraved, or shall have in his custody or pos
session any metallic plate engraved after the
similiIude of any plate from which any notes
or bonds issued as aforesaid shall have been
printed, with intent to use such plate, or
cause or suffer the same to be used in forg
ing or counterfeiting any of the notes or
bonds issued as aforesaid !; or shall have in
his custody or possession any blank note or
notes, bond or bonds. engraved or printed
after the similitude of any note or bonds is
sued as aforesaid, with intent to use such
blanks or cause or suffer the same to be used
in forging or counterfeiting any of the notes
or bonds issued as aforesaid or shall have
in his custody or possession any paper adapt
ed to the making OF notes or bonds. and SINH
lar to the paper upon which any such notes
OF bonds shall have been issued, with intent
to use such paper or cause or suffer the same
to be used in forging or counterfeiting any
of the notes or bonds issued as aforesaid
every such person, being thereof lawfully
convicted by due course of law, shall be SEN
fenced to be imprisoned and kept to hard
labor for a term not less than five nor more
ten years, and fined in a sum not exceeding
five thousand dollars.
SEC. "a II any State shall, on or before
the LIST day of April next, pay in the Treas
ury notes of the Confederate States, or in
specie. the taxes assessed against the citizens
of such State, less ten per centum thereon,
IL shall he the duty of the Secretarv of the