Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1863-06-26
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ACTS AND RESOLUTIONS OF TIE CONGRESS OF
THE CONFEDERATE STATES, PASSED AT TIE
THIRD SESSIOg-ls6s.
AN Aor PoR rnE AssEssMrNr AND COLLECTIONS or


enact That for the purpose experimenting the collection Of
n,ena dstes or taxes imposed or which y be hereafter Inn
by law and Of assessing the ONCE hereby
Treasury Departments be cal ed the once OF the Com
ia hereby authorized nominate and With advice
Of tie Senate TO appoint mmsSoner OF Taxes with
OF the Secretary e Treasury, with pre-
papg all the instruction, regulations directions forms and
all other matters pertaining the and collection "
The duties and taxes which be the laws
passed the purpose into eject with supen
tendence bis ree Aforesaid the fecresry the
assign 70 the once OF Commissioner Of Taxes such
Der Of clerks he deem the sxgencs Of the
SIC q That for Of assessing evy!ng and collecting
all and internal duties each State shall constitute d.
sdyics and consent Of the Senate coSotor who shah
resident ireehoder In such State with salary
Provided That in shall the salary be less than thou
sand dcars said State Ool
lee or shall under the prescribed by tbs Commissioner
Taxes under the decon Of the secretary the Treasury
charged the duties iDpoed himself with the
pentendence and direction OF all the ouies Of the varoa Off
In lis division State created by this The said State
shall give bord with suItes, 10 discharge
his ohce such amount be prescribed BY the
Of tue treasury and shan take oath Faithfully to dhchal the
sac Eacn sa.r co.cor shall divide Lis State into con go
collettou cts following reBriy
be tbs courts districts The state may have
beFn add vide W s OWE STATE ga,.rauea But the seers
tary the Treasury authorize spsrse pOpua
ted to be ,sced 10 election district when
commended ~ ,h State hector ami sab large
or cities two collection DISTRICTS when
ed BY said collector. For Of these districts
leccr be the district collector sha be oiaed
Sste oscto subject tn ri pfova Ae Secretary
Urea ury each OF these district con shall be charged
leo ing all imposed required lid by any
Congress upon any persons or properly within the said str
district In which he lhAl be appointed, and shall he subject
sns ms direction 1a % ~ sa,S
That before such collector shan upon
tea Of his Office he cha execq hon for such shall
be prescribed by Missioner Taxes the direc Ion
Of the secretary the Treasury with two turetiss
% Which boSd shan bs aed In The once Of The NJ OF
TIA IRE 10
strengthen and Increase his official nd as the Secretary Of the
Treasury rest And each collector before entering upon
the his ONCE shall take tah ia huy to discharge
bis once, tha. he will support and defend the Con
fro That each src collector thall be authorized sp
Instrument OF writing undsr HE hand, dep
he may hnk proper TO be by him compensated for their
also to revoke such appointment giving snch
no Ice thereo Commissioner Of Taxes shall precrbe
require bonds oher securities and accept the from
,uch puy and each such deputy shall have the Ike authority
esed within portion OF the district assigned Inn, which
by vested in the dis riot collector himself each dis
c c)et1r th in every respect, be responsible for all
% pus Viii St scGs as such and ior every oHson o
duty The collect Ia each Sta shalt appoint in each dis CT
subject 10 tee sppo1a o. the seorsary Of the Treasury
or 50 appointed accepting the EFpon ment Shall
dutieJ Of his sTpo tmeDt take and sub
appointed By Virtue act Tho hereby empowered TO
pser the slme) the following o.h or affirmation 70 riI 81
Al do aim las the case may BEL that VIII
po tuition OF tie Coaf,dea states Of America
gesy and faithfully execute assessor for
Gaming the drO wih!u favor parteity and that viii
sessor And certificate Of gu oath affirmation shall be de
to the col Of the district Tor whoh s:cn sa
having taken the sal cath affirmation shall for cit aud
one adTed dollars moy thereof TO the the Coined
crate ates the ether moey thereof to him who shall
sue for he With Of su Provided 9ha thing here
in contained prevent any district collie from collecting
himself the whole any part Of The duties and taxes
| sessed and payable in his district.
6. that shall be the duty Ct person persons
paGe SHIPS, hms ass2ca Ions or corporations mace liable
tax p9'ea BY s9y act Imposing taxes st the times pres
my be prescribe by the Commissioner OF Taxes under the G
Secretary Of the treasury to make under oath
Eon, the may o. list return 10 the Of
where located c the amount Of annual income,
yro6ts, the arc objects charged with special tax, the
uan liz Of goods and merchandise made sold
charged 1spschc dd gorem tax the market value of
tax several ratea aggregate amount and all other mat
and things which are or SHAH be required by law and accord
oner Taxes the direction the Secretary
sury for person persons partnerships firms
caocs corporation are sha be- ab TO be ASSESSED &c
sEC / That the Instructions, regulations AMI recilons
lie eubeOre meD ned SHAH be bind ug ca
each collector lis depa,y deputies, in the pesrma Of
strucous the collector shall direct the
proceei through part OF their respect d
and nqu after and concerning all persons beng within
collection dsoe where they respectively reside, owning
rood. wa e srolts objects liable pay
any tax Coy well 10 lists OF assessment col
lection the OF the respective Sate' any
records documens and by all other lawful ways aud
espec ally t. the written s schedule or retln required
having management Of property Aforesaid LA
bic tixation ard value and the said objects Of
taxation respectively In the prescribed by law, and in
conformity! with ths regulations and in trucaOns before mea
tlnei.
Sac s. That II any person owning, possessing having the
OF property goods wares and merchandise
exfibt writ en- st wnen required,
disclose the particulars OF aSy and all The perry,
goods merch ndse art cls and objects liza lie
CT any 6%Ge's Ss'Gps liable to to pay S5 amy
aforesaid then soa Ia WA. e@se SAs oe ne auy Of vac
officer - make such lt Wiich, being usisnety READ,
signed by the person owning posses ing
having the and management US Aforesaid shall be received
SEC That any person shall deliver or Disclose 10 any
lists Aforesaid, false raudul 1t list or statement With
defeat evade the valuation enumeration hereby
made such Offending, and being thereof
Convicted ind nent found therefor District Court OF
ConfedeIa States held the district ia which such offence
committed Gha be fined 10 exceeding Eve hun
dollars discretion Of the saa pay a costs
and charges OF prosecution ana the Vals 1n ana enumeration
required tbs in all such andin all of
valuation statement 10 sach lists statements tesmade
said upon sta according 10 the form prescribed be
made oct by The assessors respect yey which lists the said as
the best nforaaon they can obtain and Tor The purpose Of max
ing which they hereby au ozed to enter into and all
sal singular ~ premises respectively; -,
list Is within tie time required as afotess shan be the
person shall reside and he hereby and required to
enter into and upon t1e ~ DC Oh So per-
Information which he OBJ AIM Bis inrma.
on lhts property goods merchandise and Of
all articles nj liable taxation posse sd
management Of such person. required By
ui in case Of refusal neglect s except
Ofcknes' ethes unv?dbe the assessor sh. there
upon except where otherwise provided add twenty-five
the amouat Of the Items thereof AID hett made
cbed shall be takel reported
good d Suueirnt the persons and property VIII
such property - be taxed for the purposes Of this
. | act
SIC H. whenever there shall be In any collection district
any property goods and merandi articles objects
poss, ed by under the OF
any person persops with such district and Halle taxed
aforesaid and si Of which shall have been to
the in the mancer provided By this al sh be the
day The for such d,ict and he Is hereby authorised
and required and the peSs where such
perry situated and take such thereof be
to make lists of sSe according to the form prescribed
which being subscribed by the tad shall be taken
pued and ufci mt lists OF such property goodI
wares and merchandise ari OBJECTS aoresai under
| aud for TIE pu poses OF this act.
r. That the possessorB tavng the
or property goods and merchandise, ar
objects not lying being within the collect district In
which they reside, Aha be mied make out and del yer the
thereof Iequ by this Crowded the district in which
objects OF duty taxation situated therein DIS
ncty stately e and the prescribed TO the
Of he dit wherein such peron reside Audit shall be
nj