Arkansas true Democrat., 1861-09-19

of purchaser, afsiglee5 ol the amount pi by suc surca,r with for the tt inc rate o twenty per centu per and deed shall he gwen in pursuance such sale until the tihe oi IeneH'o s have expred Proeidrd ttnt3er That Wien me oM ll " any land or other property sold r taxes une te pro of this shall be n the military set'c9 o 'iV Confederate States, before and at the tune 'lu @ ' have been made the said shall have tiie privilege o re,eeInng the said property at any tne "i'i '"1 y|s after close of his of serVice ana tr
 shall render distinct account the charges incurred iu offering and advertising for sale ftch pioPeit' ~ % t1 pay the Treasury the surplus, any tleIo De oi m aEresa1 addition o twenty per centun. ten cenu the may be, after dofrayihS ue TlaisI5' I @ m every sale of real estate "c Si p9 i?p under authority of for the assessment ana coltco of direct by the collectors or ul1rSalS' their lawful deputies, respectively CT ps any o, I sons the deeds for e estate sold shall be prepared made executed and proved ackilo" ei' q" t'9 'ii' 4 prescribed in this by the collectors re'Pec4Yty W whose collection district such real estate shall De ltuat or in case of their death removal rom oice py el successors pay o the pu!ci'e ol pio1uo np rpt therefore if already paid III such ioflh ol law S shall be authorized and required by the laws V e Code rate States by the law of tine sta'e III When 7nh Ita @ tate lies for making eXrcung providing ana Hcko"euS- ing deeds bargain and sale or other Seylcee l'l tc transfer and conveyance of real esate anu Tor every deed so nrenare made executed proved and ackno"eg the ur- chaser CT grantee shall the collector the sum or Ne uoi lar for t se of the collector, marshal or other person ei- cct;n inc sale ot the real thereby conveyed The commissions hereinafter allowed to each collector snail be m G satisfaction bf services rendered by them fine as sors anpoind under them shall be entitled to three dol lars for every day employed in making lists and aSessnenS
 this act the number of days being certified by the col cr and approved by the chief collector of the State and also five dollars for every hundred taxable persons contained M t lief m conlee v him and elivcrcd the collector: Prorided That when the of any real estate u known, is nonresident of the state on tax iStct wherein is situated, and has no agent resident Tn said district, the assessor shall llselI make out ' oi such real estate for assessment.
 SEC l3 Separate accounts shall be kept at the treasury of all moneys received each of the respective States, and the chief collector shall procure from each tax collector details the and shall classify the same n such the Secretary of the Treasury snail dlIec anu So as to provide full information each subject of taxation
 SEC IL Each collector shall be charged with interest of five Der cent per month for all moneys reihe h hls pos session beyond the time at winch ne IS o pay oyer the by by the regulations established by the SEC l5 Each collector entering upon tedntes of his oce shall give bond in such sum as shall be prescribed by the Secretary of the Treasury with sufficient surete and shall take oath faithfully execute the duties o his and that he will support and deend the Constitution l of the Confederate States
 SEC l6 Upon receiving the due by each person the collector shall sign receipts in duplicate one whereof shall be delivered to the person paying the same amt the other shall be forwarded to the chief collector of that State The money collected during each month or during any shorter period which may be dealgnatel by the stTe"ry o tg Treasury, shall be also immediately forwarded 10 the sa chief collector, and By him be disposed o according 10 tne direction the Secretary of the Treasury; and 'he sd chef shall report the immediately to the Se- crcary of the Treasury, and shall furnish hin With list specifying the and amounts oi each o the feceps which shall have been forwarded to nm as aforesaid oy tue district collectors.
 SEC IT. The taxes assessed each person shall be sta tutory lien for year upon all the protyo that person in preference any other c the said lem to take date from the day October to which the valuation has r- lation the lands and other property of any collector shall bound statutory lien for five years for all moneys by him for the date ot such lien to commence rom the time of his receiving the money
 SEC ls Tine compensation of the tax collector shall be five per cent thousand dollars received and two and half per all beyond that amount, until the compensation shall reach eight hundred dollars, | beyond which farther compensation shall be ptid
 SEC 19 The Secretary of the Treasury IS authorized to establish regulations suitable and proper to carry ts act into which regulations shall be binding "nal officers the said Secretary may also frame instructions s '" all H tails which shall be obligatory upon all parties embraced within provisions of this act. He also correct all valuations and tax lists or n the col lection thereof n such form and upon such evidences ' the said secretary may approve.
 SEC 2O Corporations are intended be embraced under F .a,,I Iv,l,., fl,4. pal stock of corporation is returned by the corporation itself and raid the stock in the hands of individuals shall be exempt from and also ali the real estate owned hy the corporation an used carrying it's business; and the paid by the corporations themselves and not by in div dual stockholders The term 'mcrchandze Is designed to embrace all goods and merchandise held for sale except agricultural produce of the country. Money at intended to incudc the principal of ali money belonging r. any person other man 'thk upon winch l paid be paid by the htor a the same stands day of October The term "cattie, horses and mues isntendel oinclnl all such animal are raised for sale and such raised merely fer food and work
 plantation where they are held Tine term real estate is intended to include all ui7 and estates therein and all interests growing tIercout including fercs bridges mines the like and all the actual marketable value If property to be assessed
 SEC 2( If any person shall at time during the cN enco of the present war bt"een the Confederate States and the United states or within one year after the ra'heaon treaty peace between them falsely make, forge or procure to be falsely made forged connt"rfitei or willingly ad or assist m ialSel making forging or cuuntertng note in imitation of pur porting be treasury note of the Confederate States. shall false alter or c!-e or Pr73ure to be iai-ty "iter" wilng, ail or assist in falsely altering treasury the Cnnaa tfes or shall pass, utterorl ulsh or attempt to pass utter or publish M true any false ored or cunter purportng to b"a treasury note of the Confederate knowing the same to be falsely forged or counterii iti shall pass nttcr or publish or attempt to pass utter publ1 aa tru" any falsely altered treasury note of the Confederate States. knowing the to be falsely altered: shall cousrre or attempt to conspre with another pass publish attempt tO pas. utcr publish. true any falsely forged or councrfeted any falsely altered treasury note of the Confederate States knowing the to be falsely forged councrteted. falsely altered; every such person shall b deemed and ad judged guilty of felony anl ing thereof convicted by due C. Of shall suffer death.
 SEC. 32. If any person shall at any time falsely make forge or countcr it. procure falsely made forged or conterec willingly aid assist in falsely making, forging couHteltrtng any bond coupon in imitation of or p1rIorting to bond CT coupon of the Confederate Safes shall falsely alter, procure to falsely altered willingly aid rassist in falsely alter ;n any bond or coon of the Confederate States: or shall pass publish attempt to pass ntter publish as true any fs forged counerfited bond, purpJrting t M ,nd nr counnn of in. Confederate States knowing the be falsely forged or counterfee: or shall pass publish, attempt Co pass utter or publish - rne any falsely altered bond conpon Of the Confederate States Knowing the be falsely altered; -ilai conspire attempt cospro. with another to pass utter publish or attempt pass uttar publish true any false, forged coupon the Confederate States falsely altered bond or coupon of the Confederate States knowing the person shall be deemed and auigod guilty of felony and being hreof convicted by due course Of law, shall be sentenced o imprisoned and kept at hard labor for not less than fly" years nor more if yf'' an" De llhed | in d SUI not exceeding five thousand dolldfs.
 SEC p. If any person shall make OF cngrave or cause procure to be made or engryc or shall have in his GUS ody or possession any metallic plate engraved after the
 
 ed aforesaid shall have been printed with the use such patc the bA used in fjrg ing or counleretng any of the bonds issued aforesaid shall have in his custody possession, bond bonds, engraved aud printed after the simtude of any bond, Issued afure- said with intent such blanks, cause, suffer b" used in forging counterfritng Of the nos and bonds issued aforesaid shall have in his udy poSrssCn any paper adapted to making of notes bonds and similar to the which such notes bonds shall have been issued with intent such pa per 0 safer the to be used n forging c0unerfeting of the notes bonds issued auresaid person being thereof lawfully convicted by due shall be sentenced be imprisoned and labor for a not less than five than and fined in not exceeding five thousand dollars.
 Src any State shall, before the first day of April next pay the treasury notes of the Confederate States or in specie the assessed against the citizens such Statc per thereon shall be the duty of the Secretary Treasury notify to the collectors in such State and thcreupOn their authority and duty under this act shall
 from the ratification of treaty of peace between the Con
 leratc and the United States commit any of the described the twenty first section of this act such person shall be deemed and adudged guilty felony and being thereof convicted by due of law imprisoned and kept at hard labor for period of less than five years than years and be fined in a exceeding five thousand dollars.
 Approved August l9, 1861.