Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1863-04-24

! taxed III knnl, as hereinafter t,e;ciihed.s
| Prrr"isG t,pfhrr, TEat IN Case tao annual
earnings ri r3il pint stock companies ana
curp0rs ! III ! Het apsrt as Aforesaid, snail give
n p70ht tf more than ten AMI lrs4 than
twnrty per cent upon their ciptsl stock paid
III, nnb-nirhlh Of id sum so SAT apart shall
| bo paid ~ :. 'sx 10 the ,llcctor aforesaid,
ait. la ease r.id sum so set apart shall giSs IA
pr"fit of. III RI than twenty por cont. al their
sap!;'l stock paid in, one-sixth thereof sh,ll
hr ,c''r;ved und pad NJ af9reReiI. The TAX
Cv;eh in this section st:sil hc collected on the
ties: day Of Janu.ry enauing.
So:. 9. Tbs il tbc essesdor nhail be 1iesst-
isti,d with Ii" 1t ,temani or estimate Of in
cHina sod profits derived from any AouIco
w"t,'HSNr, :thcr than products in kind, which
tho tax rAys< ~ rcqui. cd to render, or with
nny ,l"'iuatiun claimed by aaid tax payer, lie
shall a"isct nne GIainiescstad citizon Of tho
vicinsge a. Is referee and the tax pnyeGshAll
s"lH"t a1nthcr, and the two ttus srlelcd
ahall call in a third, who shall investigate HNd
IeiarInine ihe facts in refaTGnce to SAID eRfi
mate aTd Deductions, and fix the amount Of
incomo rrd pre- fits OH whi;h: the tax payer
shall be assessed and certificate signed by
majority OF the referees, shall bo Conclusive
as to the amount Of income and pi oita on
which tho tax payer shall 90 assessed Pro-
uid:", That il any person shall fell CT re-
fuss 10 rordsr tho statement or rstimste
aforesaid, or shall fail or refuse to select =
rt lerne as niof esad tho sasaHsor shall select
three refsrera, who shall tx the autoun! Of
income :ni profits on which 'he tax payor
aha.1 ba ussessed from the best evidence they
ca obtain, and a certificate signed by ma
j"rity Of aaid referees shall he conclusive on
lha Lax payer: : And proridsd fiuther, That
i'll aIiy case submitted ~ referees il they or a
ia jprity Of Ihe,n shsll find and certify thas
tn statement or estimate OF income and pro-
tits rendered by the tax payer does not c,il-
t:io m)Te than fouy tiiihs Of the true and real
amount Of his taxable income and prcts,
then The tax p,yer. in addition to the income
| Tax on the true amount OF his income and
PR Its ascsrtaiusd sad asscsssd by tho re-
iereo', bhal pay ten Per centum on the
anoun. Of ssii income tax, and the assessor
shall bo ca!ited to one fifth Of said additional
ten PcT conlu.n over end above ell other fees
and aI!owauccs Ana proridsd further, That
! tho nSseesur may administer oaths 10 leie:ces,
ths tax payer, and any witness before the re-
=,
durtlrn CLAIMED, or any fact III reference
thereto. III sl&f !orEi az the Secretary Cf tho
| Treasury mag pccScIihe.
Sec. 10 On ali profits made by aTy person,
partnership or corporation during the year
eighteen hundred and sixty-tw", by tho pur-
c'3as, wi hin the Confederate States and ssle
iuring the said year, of .ny flour, corn, ba-
con, pork, oats, hay, rice. sslt, iron or the
manufacturers OF iron, sugar, molasses made
Oi cane, butter, woOlen cloths, shoes, boots,
blankets And c,itcn cloths, tax Of ten per
csn.nT sihll be levisd and collected, TO bn
p,;d on the fret day Of July next: Provided,
That tho tax imposed by this Section s6s!l no.
apply 10 purchas-s aud sales made in the duo
cours. Of tho regular retsd business, and
shall :,ot ,ntinue beyond the present year.
Sc. IL. Each farmer and planter in the
\ Confederate S.ates, after rc5erying for his own
ne tif:y bushels Of sweet potatoes and tifLy
buIhnls of Irish po,stocs, enc hundred bush
o!5"l the corn, or fifty busnolH If the whsst
proruc%d IN tho present year, shall pay and
deliver 10 the Uonfedernte Government, OF
tho prcducts of tho present year, one teu.h OF
tho wheat, corn. oats rye, Euckwheat or rice,
s-f-Hs siiI ifis. ,v,L,Ons, and OF the cured
nay ard fodder aleo, ons-tenth Of the sugar,
mClssscs mads Of cnnu, cotton, wool and to-
barcn the cotton ginntd and p?ckoh in soue
secure manner, aud tVbacc shipped and puck
cd III n5xos. to DC delivered by him OH CT be-
fore The first day Of March in tho next year.
Esch farmer or planter, afser resarving twen-
ty bushels Of pon4 or besns, but not more
than twenty bushels Of both, for his own US Sc,
shall deliver To tia oniedcra.e Government.
iur ita use, ore etrTth the. peas, beans and
g-ound peas produ ed and gathered by him
dn'ing the p:easnt year. AZ Rocn as tho
aforesai1 crops arc lno,lo ready fur market,
thu tax as isssnr. in case OF Disagreement ho
tworn him nIsl the tax payer, shall proceed 10
estimate tho Same III tho following manner :
TIE asso:'sor and tho tax p,yer shall esch Sc
lect diaintefested freeboIder from the vicln-
sge, vino may call IN third in case Of diff
frrenca Of opinion, to settle the ln,tter in dis
pute or, il The tax payer neglects or refuses
to sc.ect one such ffeehpdsr, the said asses
sor shall select two, who shsll proceed to as
scsS the crops as lc'ein provided. Thoy shall
s-certain the amount OF the crops either by
actual measurement, Or by computing the
contents Of the rooms Or houses in Whi;h
they are held, whom correct computation if
practicable by such a method, and the sp
|
quantity aud quality Of sal crops, inclu:
ding what may have bean sold or consumed
by the producer prior to said estimate, whe
thor gathered ur not, and the value Of the
portion thereof TO which the government is
entitled, and ahsll give = written STATE,
mcnt Of this estimate to the sall col
lector, and copy of the ssms t) tho pro.
ducnr. The said p-oducar Shall be required
tn deliver tho wheat, corn, oats ryc, barley
buck wheat, rico, rnaa, beans, curvt: hay and
fodder, sugar, uIolasHes Of c,ne, wool AMI tc-
baccc, thus to bs paid as tithe in kind, ii
such form aid ordinary marketable condition
AZ may be usual in the section in " wh;ch they
ara To DO delivered, and the cotton in such
manner rs herelnhcf,rs provided, withll two
man.hs from he time they have be,n G. iti-
mated az aforesaid, al some. depot not m1re
thsn eight n,la from the place Of production
and If not delivered by that time, in such
order, no sh III be liable to pay 6fty per cent
more than The estimated value of the portion
Aforesaid to be collected by tho tax COLLECTOR
az hereinafter prescribed: Prorided, The
Government shall bo bound !, furnish to the
prodacer gacks f)r the delivery OF such ar
ticics of grain as require t, We put in sscks
foT transpoI tstion, and shall How to the pro-
dncer or mola SIS tha cost ci tho barrels con-
taiung the Same. The said stiuats shall be
concln.i7e evidence of tho s'nount in money
Of tax due by tho piojncor TO the Govern.
mont, and the collector is ha1eby Authorized
to proceed to collect tho ss..r by issuing a
warrant Of dstreas from hi. ctiice, under his
signature, in the nature q writ Of ts'a
fdcidS, and by virtue - 20 game to se'z'
and sell any personal pforel:y on the premi-
NOT Of tho tax payer or SOW here belonging
to him, or 20 much thereof So may 10 noHes-
sa-y :or the purpose OF !! ying Tho tax, and
tn" al iitional fifty per lent. aforesaid ard
casts; and said sale sbail bo piade IN The
manner and firm and after the notice requir-
ed by the laws Of the several States f1r Judi-
cl.i sales CT personal property, aud tho laid
uarrsnt of distress may be executed by tho
tar COLLECTOR or any deputy By him appointed