Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1863-05-21

shall not amply to purchases made in
course of the regular retail business and shall not
SEC. II. Each farmer and planter in the Confederate
potatos and ity bushels Irish potatoes 100 bush
els of The corn so bushels OF the wheat IN the
Government OF the products of the present year. lentn
Of the heat corn, oats rye buckwhea or nee s"eet
tenth of the sugar molasses of cotton, wool
aud tobacco the cotton gnned andspaeked secure
manner and tobacco shipped end packed in boxes to ne
delivered by before the frs day of March in the
bex aop or a 20 nnshe
both for his shall deliver TO the Confedsrae
peas roduced gathered by him curing the present
year. the aforesaid crops are ade ready for
him and payer sha proceed to estimate he same
in the toowing The assessor and the tax payer
age, who may call third in OF djfe erce OF opin
settle the matter in dispute or TIE tax payer
shall select who Gba proceed to assess the
crops beIeiu provided. They bha ascertain tie amount
of the houses which they ere held
when correct comru alton is practicable By such a
quantity and quality Of said crops ncipdiog what may
have sold consumed by the producer pro 20 said
portion thereof to witch he Government ID enua anG
give written statement OF tie estimate 10 the aIo
collector I'd copy CT the to the pioducer 1he
sad produce eh4 DE CURED 10 deliver tie Nat corn
rye tarle rice, peas besns cuied bay
thus he paid 1.-The i'll kind III such form anu o. am
airy 1aIkeStrie coAoGn as l@a % - ~ cb r1an
n harenbefora rov3ed, within two months rom the
time hey rave been estimated as aforesaid a. some ae
not tn gh p the place CT pro .ucton, and
If dey Ch4t ne. il such order, he sha be la
he m nav 50 er ref = ore f7 he ed value OF ae
portion afl e. id cotecsd by the tax collector as
hareisurr pescrit Ell PrCujd1i the Government shall
b. nh The producer sacks for the delivery
f altices gran require 70 he put il sacas fur
tiaRp rtt ha allow 10 the puIChaeer OF In@i"s
sas =, : II the bsr7e, containing the ARA. The said
estimate pba be Exclusive evidence Of the INT IN
morey, Il TX due ny he ro5hc the Gov.rnment end
TIE COLLECTORS hereby aho1izod 60 proceed 10 Coe9t III
he lam IT of
signature, tie Of writ Of tef faces and By
Y; tu a. he sane % grizs and II any personal property
on premises gay elsewhere belonging
nri6sa Of na,,rs the tx and he additional rer cit
aforesaid Hnd aud said sale shall be made ia tie
md foT aid aic lie ice aired hF the laws
Of III several @faes fa i1dicaI eale t personal proper
~ sail Ct dist may be executed by the
tax collector or any deputy by him appointed Tor
raIt XIX b. entied to 1L same lees az are allowed
the Uec:iv3 ctAtes herif3 cutting Wr OF ttert
tacoS eal6 ices 70 b. paid coe ny The tax pay en- Pro-
nd d, That IN 81 hele the and tax payer
agree h Of the crops snd the value Of the
portion thereof which the Government is entitled,
other neat shall be necessary but tie estimate
greed h l. reduced writing am sgaed by the
ana lux peycr and have the toFcc and effect
the AID est nate Of inerest3d reehoders
herein before MENTIONED aid pies Of such
shall made, AM delivered the producer and the
otter TIC collector And pro0ded fy her That the
hereby authorized administer oaths to the tax
and to witnesses ard any if of the est
mate herein required to be made ARd proUided further,
When agricultural produce in ed Is paIr for taxes pay
men be made by tera1t who bonnd to his rent in
kind the tenth part Of eai rent in kind shall be paid in
kd by the tenaa to the Government and for the tax of
the lessor ad rent and the receipt OF thu Government
cer Shall release he lessor IRON all obga ion to inclade
aid in kad in his statement of income, and discharge
the teE8nt from so FUch of his rent to the lessor.
FEC. L. Tint farmer, plaster graEior snail
hbIt TO the ass so on or about the !st OF March 1861
account OF all hogs he have slaughtered since the
passage q tins act ana before thai time alter the dellVe
~ OF This estimate 10 The post quarermaser hereinafter
mention ed by the the said farmer. planter Or
s1a1ff s oI."sp an f9ulSaen5 Tor one tenn OF Inc
to the one hnGdred weight Of pork That tie first of
November EeXt AID each year thereafter an estimate
hh> be made as heEelnbeoTe pToVded OF the value OF ali
net cattle, horses and mules not used m cultivation, and
Owned 6y each person in the Coneerate States and
such value the said owners shall be taxed per cent
to be aid before the first day OF January next
ing the grazier or plaatr or farmer shall have sold
beeFes sAce the passage Ct this and prior to the first
day II November the proceeds Of euc sales shall be
estimated and xed Income after ded1cting fherefrom
money actually pad tor the purchase OF sooh beeves
they een actu ally pnEchased and the value of
be made Il Of disag between the assessor and
tax herein prescribed in other Of income
each succeeding first day Of November the beeves
sold duing the preceding twelve months shall cstia
ted and taxed III th9 sane manner.
SEC. l3 That the secTetary Of War shall divide the
service Of the quarteImesters department inco two
Ches, herC1 Cenomnated post quartermasters
the Of the atc paid for kind and
the other for distribution to the proper points for supply
ing the army ard for delivering cotton and tobacco the
" M 9 Of fe d o ne lax
By Of in kind TO tie duly authorized QUAR-
which shall flied voucher with the chief collector in
settling his accounts and copy Of this receipt shall be
DY the chef TO the auditor settling the
post qaa.termaster account as charge against MIN.
he qIaTtermaster receiving the estimate shall col
ect from The tax payer the articles which specifies and
which he is bourd to ay nd deli7er as tax to tie Con
federate Government. The post quarermaser shall be
liable 10 tho safe custody OF the articles place his
aud shall accOu TO. same showing that after pro
per deductions from Voidable loss he residue has ben
eLVeIei u the distributing agents evidenced by their
receipts The said pest qu rtermaater shall al O. state
the accCugt3 Il the qaT5ermagttrs receiving from him the
articles delivered in payment of taxes in kind his depot
and make monthly report of the to spch officer as
the eeoEesy OF ""E may desg9ate; IFootd9a hat in
tie post quarterGaeteE shall be unable collect he
tax III kind specified in the estimate delivered him
estE as CGs for the distress warrant authorized to
be issued ID axe receipt therefor, and Orwad the
to the char tax collector credit the statement
a1y partio payment Of said tax in kind shah oe endorsed
said estimate b>fJre delivering the tie d;strtct
tax collector a:gresai end the receipt given
therefor BY the district tax collect shall said
tiel payment When tha articles thus coec ed through
the of In kind have received at the de-
pot as afore they shall distributed to the agents or
the secTetty OF the treasury: they Of wool
tooacco OF If they be su&6le Ior forage subsistence
may prescribe. Should the Secretary War find that
the agricultural produce thus paid in suitable
places where it cannot be used eli hr directly or nd
recty r these purT he shall the to be
Of such sale shall he paid into The Treasury Of tbs Coned
of1-es Should, however tie s. crciarv Of War no
lily he seceary the Treasury that would be imprac.
c2b Tor l to coect Or use the rces taxed in kind
any Of the to be receive in certain districts local
es then the Secretary of the Treasury shall proceed to
collect in said district localities the money value Of said
articles peched in said estimate reG1 red in kind
md sd money value shall be due the first day Of Jan
lary IN each and every year and be collected soon
hereafter p Gctic2ble.
FFC II That the estimates Of income . uro6.s o.har
han those payable in kind and GLe Geuens or ba for
he amount e tie specific tax cccup atfong employ.
nens, business and professions ard Of taxes on gross
aes shan be delivered by the assessor to the collector of
ne district who sail give him receipt for the same and
IF Fba