Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1863-07-03
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AGfs AaB REsotJrioHs OF TER coSeRfss Of
THE CONFEDERATE STATES, PASSED AT TIE
THIRD SESSI0N-Is6S.
AN ACT BOR TIE ASSESSMENT AND. COLLEOrioN OF

bapks obullns the any part thereof an with
all other mASFs pertaining 10 me aesas.1 sLd c;sIn 81
passed purpose Into effect ald with the seners super
endenee OF his Once Aforesaid md m secretary Of the frea
u may assign the ocs OF Commissioner Of Taxes
clerks he deem necessary the exgenes Of the
That purpose q assessing evyng and collecting
a taxes and Internal each STATE shall constitute ajax d.
vson which shall be appointed BY The President with The
Of the Senate State eos,tor who sha
resident and freebooter in such State, with ssiSry Of
tenth Of one per cent on the amount collected IN eAe stats
Provided shall the salary be tasn thou
shall under the uaons the Commissioner
Taxes uGder direction Of the Secretary Of the Treasury be
s N L division or created by tbs act The sad st.ts
collector give boud with sree discharge the dut Of
on The Treasury and shan take oath faithfully 70 discharge the
dches Of his oee aud TO port and defend the Con'uton Of
| IN Confederate States.
sac collector shall divide lis state into
MEAT collection districts following as nearly as may be practical
e the souutes % tax cre into which the state may have
yided by lis State But the Seere
ay OF he Teisu may auht 40 OF mere sParsey popuia
counties be Included In collection district when
commended by te sa'ee Lecto ana es sub large towns
collection dtrvts when recommend
ecso c.sd the district collector shall be Appointed by the
Safe collector SUBJECT 60 Tbs approval Of the Secretary Of the
with The duty OF caus to BE- assessed aud levied and Of coll
upon Soy persons property within the said
The Sad district collector s be rssi-ent feholl.r Of the tax
aI the e s:oSsiay Of The Treasury
That before any such collector sha upon "a
Ties Of his Gee h. ma exc-u J.u or such al, unit as shall
prescribed by tie or o. faxes under te dirse ion
Secretary OF the Treasury with not less than surels,
70 Dc approved sufficient by The eoTmslOner Of xe cond
toned said collector shall faithfully perform e du les lis
oGoe; which shall Office oOmptroe
Treasury snd each collector shall from e to time
treasury may dre And collector before entering upon
the duties Of his Office, shan take i huy 10 discharge the
L situton OF the Confederate States
That each dstrlc, collector Iha be authorized APP
pc It's Of writing under his hand many dep
us a. he may tenk proper to be by HIM compel stated for her
II
may require bonds oher securities and accept the oU
uch dspaty each deputy shall have h Ike authority
syy respect collect the duties levied and
ssed within the portion OF tie district signed him, which
by tbs act vested In The dis net collector tnse hut each dis
c collector shall In every Tepect be responsible for all
ooieesd ard or act done deputy coll by
o. as Gpuhe5 S y se1 as sael sat oE every OMISSION Of
da The collect Ia each sa snail appoint IN esch dis CT,
ssor or assessors who shall lie resident therein and each asses
appointed aud accepting the SFpon SHALL before he
fore competent sgss,e, district collector
appointed by yrtu Of mrs act (Eho hereby empowered to ad
NOT he pssS Of ne copfs,s sats. ~ Gmer G SBs
has Will 10 the best Of my knowledge skill and Judgment dill
geay aad faithfully the Office and duties Of for
oamug dsre without favor parSty and that viii
equa right Snd jas Toe in every case In wbicl shall act
rssor Aud certificate OF ueh oath e Affirmation shah be de-
vered 10 the collector the district for which ha
be r,ei And every acting Ia said oce with
,kea the SAIL cath Affirmation shan oE ei and pay
dollars moety thereof to the Of the Coned-
st a and the other moey thereof 70 him who shall fist
sane WITH OF sui Provided Ihat nothing here.
IN enntt shan prevent any district cole .o' rom col acng
himself whole CT aty sry part Of the dees and taxe 50 as
SEo C. that It shah be the duty Of any person persons,
pArsershps Arms ASSOCIATIONS corporations, MADE liable to
eroed 5y law OF be Fixed BY law then al such time as
be prescribed the Commissioner Of Taxes under the d.
he district of 6e srourt Of annual ipesne or
profits the sTc objects charged with special TAX The
lusuy Of goods and Terghandse made sold, and
charged specific al tdOre the market value Of
OF the property real and PERSONAL charged with dd calore
The several rates ard aggregate amount aud all other
and things which shall be required by law and accord
the forms regulator - be prescribed by the Oommls
Taxes under the direction Of the Secretary the Tres
FOR which such person o. firms Ssso
Aoas corporation shall be- lab 10 be assessed &C
sac / Ih the instructions, regulations AMI eirscOns as
henbeoe mentioned shall be binding each assessor and
sTucton the dstIct collector shall direct md the several
tEics and Inquire and concerning A persons beng within
the collection districts where they respectively reside owning
goods and merchandise articles objects liable pay
tax Coy reference az well 20 any lists OF assessment or col
lection under the laws c the ecve States
means T. the wIen list schsue or retain fsoured
TO be tie ty al psrsoni owning possess ng
having management Of property E0resad La
Die to axaon and TO value e6umerae the said objects Of
respectively prescribed
conformity with the regulations and n'trpoons before men
TONED.
s. That any person owning, possessing having
or management Of property goods wares and merchandise
exhibit WIT list when reQuirtd Aforesaid shall not
Disclose the particulars Of airy and all the pey,
goods wares and St es SGd olJecs hatIe 70 Iay
any tax, any business occupation liable pay any
! n
ofcer make such list, waich being distinct read,
signed by the owning possess u
sy n care S, and sE management as Aforesaid shall be re'
sso That ary person shall deliver disclose any
AppoueI pursuance Of this requi ing
lists Aforesaid, any false aBdul nj list statement with
et TO defeat or evad the Valuation or enumeration hereby In
person OGeodipg and being
eoavice iad found therefor soy District Court OF
COafsdera States held the district Ia which
may be committed, shall be fined In exceeding five
dollars the court, and shall
aad ehargs prosecution; and enumeration
vaaaton IA sach statements, made
orSsad upon lists accodg TO the form prescribed 10 be
BY he respect vey; which lists the said
hereby authorized and ru red Ike, according
s best Information they can obtain and for the pupo Of max
which they hereby aut Ozed 10 ener into and s
ana singular a premises respectively.
list or hts within the time required a. Aforesaid snail be the
duty o. the tee collection district within which ouch
person shah reside aud be hereby authJEd and required TO
enter INTO and npon the premises II be Necessary OF suh
10 refusing or me- ecng snd make, according the bet
Information which be Oh ain, bis nforns
ton such s OF oPery gooos wares anu merchandise and Of
under e management Of such person. required
AM IN % ~ ~ 1, que upon 81 ae,ea business
o. eknes G. ether unaYsAOs cause, the shall there
uPon, excel where otherwise provided add twenty-five
TO the Of the items thereof; sG sde
and sD1sd by uea ass 50 snail be taken and eported
good AID snrn lists OF the persona and property TOR viii
such person or property - be taxed for the Of this
Il Tn there shall be in any collection district
property goods and merChand articles objects,
person pesor with "A such district aud aoe to De taxed
orsd, aud list Of which shall have
duty The for daLc AID he hereby authorized
and required enter uto aud e prs such yro
perry suat d. and take sco thereof
aad 70 make lists OF according TO the 0rm prescribed
ghh being subscribed iaid assessor be taken
and pgtd aud suci hs Of property, goods
wsss and merchandise ariel or Offsets as Aforesaid under
/ and for pa poses OF this
SIC r. TAI she posSeScr1 having The
or poPeFty goods wares and merchandise a
ee objects moi lying being within the collect district In
which they tha be rmiltsd make del the
thereof equ fed By this (provd-d the dsr which
he sad obi Cuty taxation Situated Is therein
The dct wherein such persons reside And shall be
duty 1.-The Vh0 receives any
such objects situate
WHO al II examine ueh list and II he spprCvs the he
The when he a. his
approval fssto approve
thereon may deem be Just pro.
per- said with such
there1a. additions re, the whom re
ceyed the said assessor the peis to
resdes proceed IL making the
DC hv In ali