Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1863-07-10
AN ACT FOR THE ASSESSMENT AND OOLLgCTION on

AN ACT FOR THE ASSESSMENT AND COLLECTION OF
TAXES
Sac l. The Congress Qf he Confederate States Of Alericd do
enact That for the purpose OF experimenting The collection oil
iaernal dae taxes imposed which nay he hereafter I'M
posed by law and of sing the came al once hereby Sa-
ted In The Treasury Department 10 DC car e! ,v
% Taxes aud President OF the Confederate states
hereby authorized TO nominate ana win he Sgee NJ
sent OF tee Senate % AZ point commissioner OF daNeS, WIN
salary OF three thousand dollars who shall be charg d.
under the direction the Secretary Of The Treasury wh pre-,
pairing all the Instruction reguIt'9ps ue0.ons, ,ohS an
banks and distributing The same or any part eTeoi an WIN
he durs ard take, which ray Necessary TO the laws
passed for Pup1ss Into effect and with the Rener1 snpenn-
ury may assign the once of Commissioner Taxes such mum
he deem necessary or the eNgenees Of the
SIC 2 That M TIE purpose Of assessing evyng and collecting
and internal duties, each state shall constitute tax d.
VISION which shall be appointed by the President with the
A. JI I freehoIer in sseS state with sSSry Of one.
tenth Oh one per cent on the amount collected
Provided shall the salary be less than two thou
aa three thousand dollars ami said State Col
lee or shall regulations prescribed by the Commissioner
Of Taxes direction Of the Secretary Of the Treasury be
charged wth the dulles inpoed upon HIMSELF and with e sd
pertsndence direction % all cues OF the various OIL
bis dysoa State created by this act The said state
eOlecto shall give bond wiki suees TO discharge the uu e OIL
his Office such be prescribed by me seereay
the ard shall take oath faithfully to deha,ge me
duties Of his once and to port and defend the Oonuuton OIL
SC Eacn state collector shall divide bis
collection districts, following as nearly As may be pAGea
BE- the cou1es or tax into which the state have
yided by It's State goyernmea But the secre
tel counties included in collection district when so
or cities into collection districts, when commend
Ell by said For OF these districts tax col
STATE Collector subject h approval OF the Secretary Of the
urv each Of these dsr CT collectors shall be charged
ing all imposed required TO be paid by say act Of
TSngres upon sy persons or properly Ta .s Of rS
district In which he tn be appointed and shall he subject to
regulations shall be prescribed by the oomms Toner Il
raves unie The d ectou TIE ytasy s eAsugy
l. before any such collector shall enter upon the du
ties Of his Office he aha bon for such unit shall
ICmmsOne OF under the drec
Of secretary the Treasury with not less than two turetts
approved sufficient BY The ecmmsoue OF taxes eondi
once which bond ha be ned in the once OF the Comptroe Of
Treasury each collector SHALL nom time to time renew
strengthen and Increase his official bond the Secretary OF the
the duties Of his ONCE shan take ca TAI hu 10 sehsrSS me
duties % bis ONCE ana tina; he will support and defend the Con-
s;ltuoa OF the Confederate States.
sEc That each district collector tha be authorized to aP-
u writing under his hand, macy dep
ues he think proper TO be BY him eompesad Tor heir
notice the Commissioner Of Taxes shall precribe and
may require bonds Other securities and accept the from
UGH deputy aud each such deputy shall have the Ike authority
IA every respect collect the dUes and taxes levied and
by vested in The dis riot collector himself but each dis
collector shall in every respect be responsible for all mo-
deputies viii scug such, and for omission Of
dcty The collect 10 each Sta shall appoint IN eSch dsr CT
subject oval Of Secretary Of the Treasury
so 80 Spponted aud aecsg the shall before ne
the duties Of his aIp0t meut take and subscribe be-
fore competent magistrate district collector, to be
do si.u, las tie case may BEL that will sop,
hat will the best my knowledge, skill and judgment d
geaty and faithfully Necate the oce and dulles Of assessor for
AIMING ne dsrcJ without favor or Paraty and mat will
sei 30 aud ctrlhcSe oath sS on shall be de-
lyyv 90 collector Of the district for Shch 1ch assessor shall
b. r ever acting Ia the said Office with
taken the sail cath Affirmation shall foLelt and
a,- aud ether mogy thereof to him who shall st
ir VITA costs OF su PROVIDED that nothing here
In contained Sian p;eye1t any district cole tor rom collecting
himself ne Whole or aay az psT OF the duties and aHe' SO as
sac g. that shall be the duiy'o any per'on or persons
parleshs, FIRMS Citations or corporations mace liable to
coet by law or no time be Fixed by law then Al such time as
may precrsei by the Commissioner Of Taxes under the d.
eon OF the Secretary Of the treasury TO make under osh or
affirmation, the may LIST return 10 the assessor Of
district where located Cf The OF annual Income,
proats, tie objects charged with special tax, the
quantity Of goods wares and Merchandise made Or sold ana
charged Win specific al rlOren tax the market value OF
tax AID aggregate amount and al other mat
things which shall be required by law and accord
Taxes Under the direction o. the Secretary Of the Thea
sury for which such person persons RSraerps firms Ssso
csonI corporation shall be- Liable TO be ASSESSED
SIC That the Instructions regulations and 6rectons
he.eiu5efoe mentioned shall be binding eseh and
each collector aad his dpa deputies IN The performance Of
the duties srIeaed ~ or unzer ms as pursuant 70 WHEN n
assessors 9 psoceel through every part Of their respective DIG
possessing having the management Of any property
g5ods wares aud hand &C. articles or objects liable TO pay
any tax 10y rs'ereace any lists Of col
lection taken under the laws Of the respective state any
aud by ali other swiaI aud
means espec ally q me list schedule required
b. made b. all person. owning possessing
having The management o. any property az aeread ia
taEacn and value and the said objects CT
taxation respectively IN the manner prescribed by law and In
dJuei.
sac That II any person owning possessing having
management Of property, goods wares and merchandise
articles oojecs liable pay any shall a 10 make and
consent TO disclose the pHTcuas OF Any ana al 'e properly,
goods aud merchandise articles and objects la lie 70 pay
Any TAX, any business occupan liable to pay tax,
Aforesaid, then and ia that case shall be e duty Of the
officer o make such list, which, being distinct read,
and signed by the person owning possesng or
having the ana managmn as aforesaid shall be received
the lst Of such person.
appointed pursuance Of this act and requiring list
Hss Aforesaid, any false audu list or statement with
defeat eyAde the valuation enumeration hereby In
teudel be made such odeadng and being thereof
convicted nd found therefor in any District Court Of
the COnedea States held the district In which such offence
may committed shall be fined in not exceeding five hun
dred dollars the discretion Of the court and shall pay al costs
charges Of prosecution and the Aou and enumeration
required this shall AL such cases. andin all ca e OF under
valuation un-er statement In such lists or statements be made
orsa upon LIST, according the form prescribed 10 be
- - ar. hereby authorized MI red 10 m ke according to
information they obtain and Tor The purpose Of max
which they hereby Ored to enter Into and all
and singular We premises respectively.
Sac TO- Tna any person refuse neglect 10 give such
list sts within the time required Aforesaid shall he the
uuty collection district within which such
person reside and he eby authorized and required to
into and upon the premises, If be necessary Of such per-
refusing neglect and 10 Make according toe best
Information which be oh ain mis- and informa
on lists Of property goods and merchandise and Of
all articles and Of liable aKstlon p5sseset
under the management OF such person. as are required by
law, including the amount ny, Que upoa seed business
refusal neglect 20 make such Lists, except IN cases
OF Sickness ether unavoidable cause the shall there
u2on except where Otherwise provided AID twenty-five
the u Items thereof aud the Est, made
subscribed such sba be taken and reported
good AID SUFFICIENT lists % The persons and properly VIII
such person or property 10 be taxed for the purposes OF this
act.
H. Ths whenever there shall be any collection district,
any proy goods wares and uereaade, articles or Objects
owned possessed by under the management Of
any person persons with such district and nabe ~ be taxed
aforesaid and list Of which shall have been transmitted
the In the provided this shall be
duty Of for such dt and he hereby authorized
and required 70 enter into ard the premises where such
perry situated and take such thereof may necessary
and 70 make lists Of the according the prescribed
which SIS, being subscribed BY the ad ASSESSOR Ea be
and rtpued aud su,nt Lists Ct property goods
and merchandise, artc objects aforesaid
aud for TIE purposes % this act.
T. That the owners having the
management property goods, and merchandise
eles objects not lying being within the collect district in
which they reside shall be permitted Yer the
thereof red by this provided which