Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1863-05-27


tax on the true amount of his income snd profits
tanned and assessed BY the referees shall pay 10 per cent
on the Of said income tax and the assessor shall
be entitled TO oneh of said additional 10 cent
and above all other fees and allowances And provided
eree the tax payer and any witness before the referees
in regard to said estimate and any deduction claimed
any fact in reference thereto in such form IS the Secreta
ry of the Treasury may prescribe.
Sec TO- On all profits made by any person. partnership
corporation during the year hundred and sixty
SALE during the said year, of four corn BACON pork
oats hayTce SALT ron the manufactures of iron,
gar molasses made OF cane butter WOODEN eo.ns shoes
shall be levied and coscsed to be paid on the st day Of
July next: Provided That the tax imposed by this sec
ton shall apply to purchases and sales made in the
due couee of the regular retail business, and shall not
continue beyond the present year
SEC II. Each farmer and planter in the Confederate
States after reserving for his use fifty bushels of
potatoes and fifty bushels Of Irish potatoes 100
bushels Of the 50 bushels Of the wheat produced
in the preseat year. shall pay aud deliver to the Confed
crate Of the products Of the present year.
tenth Of the wheat corn oats rye, buekwheat rice
Also Of the sugar. mossses made Of cane cotton
wool and tobacco the cotton ginned and packed in
and 1sseS sss ssd s
in the next year. Each farmer planter after rsservng
20 bushels Of peas BEANS but not than 20 bushels
of both, Tor his use shall deliver to the Confederate
for its use oneenth of the peas beans and
ground peas produced and gathered by him during ne
As as s n ] asss
between him and the-a1 payer shall proceed estimate
the in the following manner The assessor and the
payer shall each select disinterested freebooter
from the vicnage, who may call in thrd in case OF
difference opinion to settle the matter in dispue or if
the payer negects refuses select such Tree
holder the said a select two, who shall pro-
coed the crops hereinafter provided. They
shall ascertain the amount of the crops either by actual
by computing the contents of the rooms
houses which they held, when correat conpu
taon is practicable by such method and the appraisers
shall then estimate under oath the quantity and quality
of ha "A
sned by the producer prior to said estimate, whether
gathered not and the value 81 the portion thereof
~ which the Government is entitled and shall give
written statement of the estimate to the said coiieo
tor and copy of the to the producer. The said
producer shall be required to deliver the wheat corn
oats barley buckwhea rice, peas BEANS cured hay
and fodder sugar, moasses Of wool and tobacco
thus to be paid 1.-THE in KIND in such form aud ord.
nary marketable condition be usual in the sechan
in which they be delivered and the in such
'crenbefore provided within two months from
the time they have been estimated as aforesaid Ut some
depot not than eight miles from the place OF produce
and if not delivered bv that time IN such order he
shall be liable to pay 81 per Cent more than the estimated
value OF tine portion aforesaid to be collected by the tsx
collector hereinafter prescribed Prosd the govern.
shall be bound to furnish the producer sacks for
the delivery of such articles OF grain require TO 10 put
in SACKS for transportation and shall allow to the pur
chaser Of moasSes the of the barrels containing the
same. The said estimate shalt be conclusive evidence of
the amount in money tax due BY the producer TO the
government and the collector hereby authorized to pro-
coed 10 collect the same by issuing warrant Of distress
from his office under his signature the Of
personal property the premises f the payer
elsewhere belonging TO him. much thereof be
necessary for the purpose OF paying the tax and The Sdd
tunal ~ per unre,lld aud COSTS and said se shall
be made the and form and notice re-
CURED b. the laws Of the several States for judicial
OF personal property and the SAID warrant Of distress
may be executed by the tax Collector deputy by
him appointed Ter that purpose. and the deputy executing
the warrant shall be entitled 10 She fees al
lowed m the respective Suites TO sheras executing
u 7srs ficds, SAID fees TO be paid BY the tax
payer Prol That IN al! where the and
payer agree the of the CROPS and the
vaVe OF the porl,ol thereof which the government is
entitled 9th assessment shi be necessary but the
estimates agreed shah be reduced wiring and signed
by the assessor and tax payer and have the force
aUa effect the assessment, and estimate vt dsiuierested
freehoders herein before E.sut'oned "ai two copies Of
such assessment aud estimate thus agreed and signed
aforesaid shall be made, and delivered to the pro-.
oucsr and the oasr 10 'he co'!ecur. lind -syid4 fur
h That the assessor is hereby authorized 10 atuster
oahs TO the TAX payers aud 10 witnesses reeri any
item Of the estimate herein required be made: Ard
proridei u>ter When agricultural produce in kind is
paid TOR taxes, if payment be made by teuant who is
bound 10 his rent in kind, the tenth part OF said
in kind shall be PAID in kind BY the the govern.
ment US and for the tax OF the lessor said and the
receipt oi the officer shall release the
from all obligation include said in kind in his
statement OF INCOME and discharge the tenant from
much OF his reat Ia the lessor.
Ssc IL. That every farmer planter gazier shall
hbt tina assessor aou. the March, lsG4 an
account Of all the huSs he may have slaughtered since the
passage OF tins Act aud before than Time after the delivery
Of this estimate t" The posi- qarterinaster hereinafter
Shall deliver equivalent for onetsnh of the in
cured bacon. at the rte Of sixty pounds Of bacon To the
one hundred weight of pork That on the first Of Nove-
Der next, md each year thereafter estimate shall be-
made herenbefsrs provided VI the value Of all neat cat
tie, horses and mules not used in cultivation and asses
owned by each person the Confederate States and upon
such vaue the said shall be taxed per cent TO
be paid before the first day of January next ensuing
II grszer planter or farmer shall hare sold beeves
since the passage Of this Act and prior to the first day Of
November the gross proceeds of such sales snail be es
mated and taxed income, after deductng therefrom the
money actually paid for the purchase Of such Peeves
they have been actually purchased and the value Of the
consumed BY The estimate of these items SHALL
be made in Of disagreement between the and
s1 payer as herein prescribed in other cases OF
and each succeeding FIRST day of November the bceyes
sold during the preceding twelve months shall be estima
ted and taxed in the same manner.
SEC h. That the SECRETARY Of War shall DIVIDE the SER
vice Of the quarermasers department into two branches
one, herein denomnated post quarermasers for the c"
lection OF the articles paid for in kind and the other
army aud for delivering cotton and tobacco he agents
Of the Secretary OF the Treasury The tax assessor shall
tEanser the estimate articles due from each person. by
way OF tax in kind to the duly authorized post quarter
MASTER taking from the said quarermaser receipt which
shall be filed as voucher with the chief collector in set
nshcd by the chief collector the auditor settling the
post quarternasters account o charge aganst him.
Ihe pos. receiving the estimate shall col
lec from the tax payer the articles which speeches. and
winch he 10 bound ~ pay and deliver tax to the Con
federate government The pos. qGartermister shall be
liable for the safe custody of the placed in his care
and shall for the by showing that after pro-
per deductions from unavoidable loss the residue has been
delivered to the distributing agents Is evidenced by their
receipts The said post quartermaer SHALL as stae the
Of the receiving from him the
and make monthly report the same 10 such officer
the Secretary of War may designate: Prouded That in
case the post be unable collect the
tax kind specified in the estimate delivered to him Is
aforesaid be shall deliver to the district collector said
estimate as basis for the distress authorized to
be issued and take receipt therefor and forward the
to the chief collector credit in the statement
of the accounts Of said Pocted That
partial payment of said tax in kind shall be endorsed
ON said estimate before delivering the the district
tax collector US aforesaid and the receipt given him
therefor by the district tax collector shall specify said par
tia payment When the articles thus coected through
the Of in kind have been received at the de-
pot US they shall be distributed to the agents
the Secretary OF the if they consist of cotton
to such places and in such the Secretary of
War may prescribe Should the Secretary of War find
that of the aSfcultura pruduca TINS n.d in and