Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1863-07-17

and prior to the first day Of November, the
gross proceeds of such sales SHAH be estlma-
ted aud taxed as income, after deducting
therefrom the money actually paid for the
purchase Of such beeves, if they have been
actually purchased. and the value Of the
corn consumed by them. The estimate of
these items shall be made in case OF disa-
agreement between the assessor and tax
payer as herein prescribed in other cases Of
income tax; and on each succeeding first
day Of November, the beeyes, sold during
the preceding twelve months shall be esil-
mated and taxed in the same manner.
POST QUARTERMAsTERs.
SEC. IS. That the Secretary of War
shall divide the service Of the quartermas-
ters department into two branches, one.
herein denominated post quartermasters, for
the collection Of the articles paid for taxes
in kind, and the other for distribution to the
proper points for supplying the army. and
for delivering cotton and tobacco to the
agents of the Secretary Of the Treasury. -
The tax assessor shall transfer the estimate
Of articles due from each person, by way Of
a tax in kind, tothe duly authorized post
quartermaster, taking from the said quar-
termaster a receipt which shall be filled as
voucher with the chief collector in settling
bis account, and a copy of this receipt shall
be furnished by the chief collector to the
auditor settling the post quartermaster's ac
count as charge against him. The post
quartermastcr receiving the estimate, shall
collect from the taxpayer the articles which
it specifics, and which he is bound to pay
and deliver as tax to the Confederate gov
ernment The post quartermaster shall be
liable for the safe custody of the articles
placed in his care, aud shall account for the
same by showing that. after proper deduc-
tons from unavoidable loss, the residue has
been delivered to the distributing agents as
evidenced by their receipts. The said post
quartermaster shall, also. state the accounts
of the quartermaster's receiving from him
the articles delivered in payment Of taxes in
kind at his depot and make monthly re-
port of the same to such Officer as the Sec
rotary of War may designate: Proraded,
That in case the post quartermaster shall be
Unable to collect the tax in kind specified
in the estimate delivered to him as aforesaid,
he shall deliver to the dictrict tax collector
said estimate as basis for the distress war
rant authorized to be issued, and take re-
ceipt therefor, and forward the same to the
chief tax collector as credit IN the state.
ment of the accounts of said post quarter
master: Proyided That any partial pay
ment of said tax ia kind shall be endorsed
on said estimate before delivering the same
to the district tax collector as aforesaid, and
the receipt given to him therefor by the cis-
trict tax collector. shall specify said partial
payment. When the articles thus collected
through the payment of taxes in kind have
been received at the depot as aforesaid, ),
they shall be distributed to the agents of
the Secretary Of the Treasury, if they con-
sist Of .cetton, wool or tobacco, or if they be
suitable for forage or Subsistence, to such
places and in such manner as the Secretary
Of War prescribe Should the Secretary
Of War find tina. some Of the agricultural
produce thus paid in and suitable for forage
and subsistence has been, or win be depos-
tied in places where it cannot be used eth
directly OF indirectly for these purposes, he
shall cause the same to be cold, id such
manner as he may prescribe, and the pros
ceeds of such sale shall be paid into the
treasury of the Confederate States. Should.
however, the Secretary of War notify the
Secretary of the Treasury that it would be
ilnpracticable for him to collect or use the
articles taxed in kind, or any of them, to
be received in CERTAIN districts or localities,
then the Secretary Of the Treasury shall
proceed to collect in said districts or locali-
ties the money value Of said articles specifi-
ed in said estimate and not required in kind
aud said money value shall be due on the
first day of january in each and every year,
and be collected as soon thereafter as prac-
ticable.
ESTIMATES OF INCOMES AND STATEMENTS OF
SPECIFIC TAX, ETC.
and profits, other than those payable in kind,
and the statements or bills for the amount
of the specific tax on occupations, employ
ments, business and professions, and OF tax
es on gross sales. shall be delivered by the
assessor to the collector Of the district, who
shall give him receipt for the same, and
the said assessor shall file his receipt with
the chief tax collector Of tie State, and the
collector Of the district, holding said esti-
mate statements or bills. shall proceed to
collect the same from the tax payer. The
money thus collected shall be paid to the
chief tax collector Of the State, accompapi
ed by the estimates. statements or bills
aforesaid, delivered by the assessor to the
district collector as aforesaid.
TRUSTEES, GUARDIANS, EXECUTORS, ETC.
SIC. Is That every person who as trus-
tee, guardian, tutor. curator or committee,
executor or administrator, or as agent, at
torney in fact, or factor, of any person or
persons, whether residing in the Confeder-
ate States or not, and every receiver in chan
Gerry, clerk, register or other officer of any
court, shall be answerable for the doing Of
all such acts, matters and things as shall be
required to be done in order to the assess
ment Of the money, property, products and
income under their control, and the pay
ment Of taxes thereon, and shall be indem-
ni6ed against all and every person for all
payments on account Of the taxes herein
specified, and shall be responsible for all
taxes due from the estates, income money,
or property in their possession or under their
control.
INCOMES EXEMPT.
SIC. 16. The income moneys Of hospit-