Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1863-05-04
VOL. XIV, no. 81


'foTasai5, and the recsipt given ta him therefor
by The district tax collector shsil specify sza
partial payment Wncu the sr5e'ss Iaus col,
lecied through tho payment Of tsEss IN kind
bsve been received al tho depot a8 sioTesaid,
they shall be distributed % The cgeufs cf the
Secretary Of the Treasury, Il they consist of cor
ton wool or tobacco. or IF they be suitable for
forage or subsistence % such places and IN such
manner IS the Secretary o. War may prescribe.
Should ti.e See etary Of War fnd fhat some oI
the agricultural pro3ucs thus pai3 in and suita-
Ole to- forage and subsistence bas been or WI
be deposited n places where e cannot be ussd
/ either directly 0r indirectly for flesa PURPOSES
he shall causs tbs same TO be- s0Ij, iB such man
1 neF as he may prescribe, and Tho proceeds Of
such sale shall be paid into ths treasury of the
1 Couiedsrats Sletas. Should however, the See
retary of War n3iiiy the Secretary Of ths Iseas-
/ ury that it wouid BE- inpTacticsb,s for him 70
collect or use the articles taxed in kind, or any
| OF them, to be received IN certain districts o.
] localities, then thu Secretary Of tae Treasury
shall proceed to collect Ia said districts or '0-
calities the money Va'us Of ssid articles sDeei-
LED ia said estimate and not required in kind,
and sad money value shall BE- duo on The iisg
day Of January in each and every year. and col
'ected ss soon thereafter as pTactieabe.
SIC a. That tie estimate Of incomes end
profits, other than those payable i8 kind. snd
the statements or bills for the auaunt Of the
speclHc tax n occupsti7ns, cmp0ymeuis, 5Igi-
ness and professions, and of taxes On gross saes,
shall be delivered by the assessor 90 the eollec-
tor Of the district who shall give him s receipt
for the same, and the said assessor shah ils his
receipt with the chief TAX collector cf the State.
and the collector Of the district. holding said
estimates, Gtatemeli8 n bills. shall n-ocee1 to
collect the same frara tie tsz payer. The money
thus collected shall be paid 60 ,is chief tax col
lector Of the State accompanied by the estimates
statements or bills sforesar5, delivered By the
assessor to tie district collector IS aforessii
See 10. That every person who Is q Trustee,
guardian, tutor, curator or committee. executor
or a1 a1mlniststor, OF as agent attorney In fact or
factor, Of any person or persons, whether Tesid-
ing in the Confederate States or not, and every
receiver IN ehsneery, clerk register cr osh5r o1i-
Ger of any court, ahsll be answ-rabis rlr tie 5o4
ing Of ail such acts, matters and things as shaI
be required 10 be done IN O.dar o. tds assass-
Hent or the money, property. products and in-
come under their control and iha ravuent of
the taxes thereon, aad shall b. i1dsmni6sd
s'lnst al! and every person for al psynznts cn
account Of the taxes herein specified. and sna1
be responsible fer sli taxes due from the estates
lEcome5 money, or property in their possession
or under their coutr0l.
Sec 10 The income and moneys Of hospitals.
ssylums, churches, schools, and colleges. shan
be exempt troIn taxation under th5 provisions of
this act
Sec. Il. That the Secretary Of tho Tfsssury
be, and he is hereby authorized to m hs all rules
and regulations necessary 70 the operation Of
this act, and not Inconsistent herewith
Sec. Is. This act shall be in force for two
years after the expiration o. ths present year.
and tie taxes herein imposed for the present
year shall be levied and collected each year
thereafter in the manner and form herein pre-
5c-ibed, and for the said time of two years. un-
less this act shall be sooner rs0eaied: Pr81sdsd.
That tax Cn naval stores, -four wool. cotton.
tobacco and other agricultural products Of the
growth OF any year preceding the year 1858.
IMPOSED in the first section of this eef shsn be
levied and collected only for the present year