Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1861-09-11
9ailg appeal.


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proceeds ~ he sals u ffH Ffgt asH~
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cie Or military st0rrE, ias tecrazfg ~ ~
Treasury, viii fLs sEsert Il tIe ffsal1s.t, is
sutICuzed 10 issls bonds, psyst.s rog mare
fEsI Selty years sfrsT cs.f. cad tfsfrg q
Tats of Interest not exceeding e. 90 cs8tlm
per aHllm, uE Z they tseeUE 1syetIe. ne ln-
teresf 20 be- paid ssmi-sILls lIs ssid
bonds Dot t0 ezrest, ia rre HtgIe, c.e LHE-
crsi millions # d1dzrs, aat ~ te feenr1 r
cubs itlls f5f tL.r.y H.l.i9ls = fl= 5slts <I-
tl0rzed % BE- issued BY ne scf sDpT5Vss Aag
De-, 1891 sld tIis srt De- f9 De- deemed fsgD-
eaton Of ibe authority ~ .ssJs tbs said liug
millions. TIE ssId bonds slsii not BE- ist1sd
10 les sums tHan one LI8srad dollars, Dor DO
fractional parts ef klldTsi eEcspt when
the subscrip loo is fees flan gn- ET1tre1 f9I
lars, the saiA bonds may b. iss1et il slus r.
fifty dollars. lney mag BE- sS.d foI specie,
military and naval s-sGes, ~ fJT the proceeds
Of raw produce snc maB4fsc-uTe8 srlc.ss, ia
the same manner a. is rregifet Iy tls Ect
sfOressid snd, whenever subscriptions y The
sane have been, Or shall BE- made, payable 81
q particular date, the Secretary n t1s Treas
ury shall have power 20 extend TIE tir1s n
ssles until s8cl dafs sf.er lie raising n TIE
blockade, a. be shall SEE d 10 indicate.
sEc 3. Tie holders Of the esid Treasury
notes may, 90 a1g time, demand 10 exchange
for them, bonds 0f The Confederate States.
accord Y 20 such regulation aH nav be made
by the Secretary Of the IressgEy. But when
ever the Secretary Of ile TfesBury sdsii sd-
vertlse that be VII pay % any portion n the
said Treasury notes, then the privilege Of
funding ~ 10 such notes shall cease, unless
there shall be fail-re 10 pay the same 90
specie on presentation.
sac 4. That, for The special purpose Of
paying tbe prfBcips and interest of TIE public
=
var tar stall BE- assessed and levied Of fifty
cents us0n each one hundred dollars 10 value.
of tie following property IN the Confederate
States, namslg: Real estate % al k.nd,
slaves, asrchardise, bank s'ocks, railroad and
other corporation stock; money At Interest, or
isvested By individuals % TIE purchase of
b..ls, notes ami other securities for mOneg,
except he bonds Of the Confederate States Of
America, and cash on hand or on deposit 10
rf0fH rHraH -IH q arf
silver plate, pianos AMI plsss IRE carriages +:
ProUiied, however, that where the taxable
property herein above enumerated, Of any
head Of family, IL q value less than $500,
such taxable property shall Be exempt from
taxation under this at and prOyi3s3 further,
that the property Of colleges, schools and u
charitable or religious corporations or aEsocia-
tions actually used fer the purposes for which
such colleges, schools, corpora ions or assgcia-
tIons, were created, sbsli b exempt from taxa
tion uH.sr this act; and Pr0Uiisd fuTihsr, that
al p1bic lands and all property owned by z
Stats for public purposes be exempt from taxa
ti0B.
SIC. 8. That, for the purpose Of sscertainiBg
al property included IN the above classes and
ihe value thereof, and the person chsrgeable
with he tax, each State shall constitute a tax
district, over which shall be appointed one
chief collector, Wbo shall Be charged Wi'h the
number Of collection districts, subject TO the
rsvisal of the Secretary % the Treasury. The
said collector shall be appointed By the Prssi-
dent, and shall hold bis Office for one year, and
receive 2 ssisrv OF $1,000 He shall give bond
with slreties % discLsrze tie duIies of bis
Office, 10 such smo8n! az may be prescribed BY
the Secretary Of the Treasury, and shall take
os-h "a tbfuiy to discharge TIE duties Of his
ciice, snd % support and defend The COnsiitu-
ton. The said chief collector shall, with the
appreciation Of the Secretary OF the Treasury,
appoint = tax collector for each collection de
trict, whose dusV it shall be to cause au as
s-Ezment 70 Be made on OF before the frsf daV
Of November next, Of all taxable property in
his distIic, including IN each Of tie above
mentioned classes Of property, and The persons
then owning or IN possession thereof and in
order thereto, the said tax collectors may sp-
point assessors, who shall proceed through
every part Of their respective districts, and
after public notice, shall require al persons
owning, possessing, or having the care and
management Of any property liable 10 the tax
aforesaid, 10 deliver written sts Of the ssme,
which slsil be made in such manner az may
be required By The chief collector, and - Ger
a. practicable, conformsble 20 those which
nav b required for the same purpose under
sbs authority Of the respective Sta es: and the
said assessors are authorized to enter ito and
upon all and singular tue premises for the
purposes required BY this act.
SIC o. If any person shall not be prepared
70 exhibit q written lis when required, and
shall consent 70 disclose the particulars OF
taxable property owned or possessed by him,
or under bis care OF management, then it sRsli
Be The duty Of the officer 70 make the list, which
being distinctly read and consented 20, shall
Be received a. the LIST Of such person.
SIC. :. That, IL auy person shall deliver or
disclose 70 sny collector or assessor appointed
fn pursuance 70 this act, and requiring a iist,
aq aforesaid, any false or fraudulent list, with
fDtsut 70 defeat or evade the valuation, OF emu
meration hereby intended to be made, such
nerson, 20 offending, shall be fined IN sum
not exceeding Eve hundred dollars, 20 be re-
covered in any court of competent jurisdiction.
SIC. s. ANY person who shall fail to deliver
TO the collector or assessor list Of his tax
able property, az the tine prescribed BY bin,
shsfI Be liable TO a double tax upon all bis
taxable property; the same 10 be assessed BY
the collector or assessor, and 10 be collected
in the same manner and by the same process
as l. herein provided as to the single tax.
SEC. The lists shall be made in reference
TO tie value and situation Of the property, on
the lst dsv Of OctoberneZf, and shall be made
ont completed, s8d be delivered into the hands
Of each Of the tax collectors on the first day
of December next; and upon the receipts
thereof, each tax collector may, for twenty
one daVs next ensuing the said Grsl Of Decem
ber. hear and determine all appeals from he
said assessments, as well as applications for
the reduction Of a double tax, when such tax
may have been incurred 10 q single tax, which
discrimination shall be final.
SEC. 10 The several tax collectors shall, on
or before The first day OF February ensuing,
furnish to TIE chief collector Of the State in
which bis district is situated, correct and
accurate ljst OF all the sss-ssmens made upon
each person il his district, and Of the amount
Of tax 20 be paid by such persons, specifying
each object Of taEatisn and the ssid chief
collector shall coilate the same in proper form,
suG forward tie cOllsted list 70 the Secretary
Of the Treasury.
SEC II Tne said several collectors shall,
on the FRS. day Of May next, proceed 70 collect
from every person Liable for the said tax, the
amounts severally 3ue and owing, and shall
previously give notice for twenty days in one
newspaper, If arg be published in bis district,
end 5v notification in at least three public pla
ces ia each township, ward or precinct within
his district, Of the ime and place at which be
ypiIl receive the said tax: and on failure to paw
the same. Z shall be the duty Of the collector,
within twenty days after the first day Of May
aforesaid, By bimsef or bis deputies, to pro-
eeed to collect the said taxes by distress sale
Of goods, chattsls, or effects OF the persons de-
Huquent. And in case OF such distress, it
shall be the duty Of the officer charged with
The collection, 20 make, or cause TO be made,
an account OF the goods or chattsls which may
Be distTained, a copy Of which, signed BY the
rfScer making such distress, shall be left with
the owner or possess0F Of such goods, chattels