Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1863-07-17
TAX IN KIND

TAX IN KIND.
SEC IL. Each farmer and planter in the
Confederate States, after reserving for his
own use fifty bushels Of sweet potatoes, and
fifty bushels of Irish potatoes, one hundred
bushels of the corn, or fifty bushels of the
wheat produced in the present year, shall
paw and deliver to the Confederate govern
ment, of the products of the present year,
one tenth of the wheat, corn, oats, rye,
buckwheat or rice, sweet and Irish potatoes,
aud of the cured hay and fodder; also one
tenth of the sugar, molasses made OF cane.
cotton wool aud tobacco; the cotton ginned
and packed in some secure manner, and to-
bacco shipped and packed in boxes. to be
delivered by him on or before the trst day
of March in the next year. Each farmer Or
planter, after reserving twenty bushels of
peas or beans, but not more than twenty
bushels of both, for his own use shall deliv-
CIR to the Confederate government, for its
use. tenth of the peas, beans and ground
peas produced and gathered by him during
the present year. As soon as the aforesaid
crops are made ready for market. the tax as
SCISSOR, in case of disagreement between him
and the tax payer, shall proceed to estimate
the same in the following manner: The as
SCISSOR and the tax payer shall each select a
interested freebooter from the vicinagc,
who may call in third III case Of a differ
ence of opinion, to settle the matter 10 dis
pute; or if the tax payer neglects or refuses
to select one such freebooter, the said asses
sor shall select two, who shall proceed to as
sess the crops as herein provided. They
shall ascertain the amount of the crops as
herein provided. They shall ascertain the
amount Of the crops either by actual meas
urement or by computing the contents OF the
rooms or houses in which they are held,
when correct computation is practicable by
such a method, and the appraisers shall then
estimate, under oath, thequantity and quail
ity of said crops, including what may have
been sold or consumed by the producer pri-
Or to said estimate, whether gathered or not
and the value of the portion thereof to which
the government is entitled, and shall give a
written statement of this estimate to the
said collector. and a copy of the same to the
producer. The said producer shall be re-
CURED to deliver the wheat corn, oats, rye,
buckwheat. rice, peas, beans, cured hay and
fodder, sugar, molasses of cane, wool and
tobacco, thus to be paid as 1.-THE in kind,
in such form and ordinary marketable con-
dtion as may be usual in the section in
which they are to be delivered, and the cot
ton in such manner as hereinbefore provided,
within two months from the time they have
been estimated as aforesaid, at some depot
not more than eight miles from the place of
ir such order, he shall be liable to pay fifty
per cent. more than tie estimated value of
the portion aforesaid, to be collected by the
tax collector as hereinafter prescribed, Pro
uidea, The government shall be bound to
furnish to the producer sacks for the deliv-
cry Of such articles Of grain as require to be
put In sacks for transportation, and shall
all W to the producer of molasses the cost of
the barrels containing the same. The said
estimate shall be conclusive evidence of the
amount in money, Of tax due by tho produ-
Ger to the government, and the collector is
hereby authorized to proceed to collect the
same by issuing warrant Of distress from
his office. under his signature. in the nature
of writ of feri facias, and by virtue Of
the same to seize and sell any personalprop
erty on the premises Of the tax payer or
elsewhere, belonging to him, or so much
thereof as may be necessary for the purpose
OF paying the tax, and the additional fifty
per cent. aforesaid and costs; and said sale
shall be made in the manner and form and
after the notice required by the laws ofthe
several State for judicial sales Of personal
property, and the said warrant of distress
may be executed by the tax collector or any
deputy by him appointed for that purpose.
and the deputy executing the warrant shall
be entitled to the same fees as are allowed
in tie respective States to sheriffs executing
writs Of fere .fucias, said fees to be paid as
costs by the tax payer Provided, That in
all cases where the assessor and the tax pay
or agree on the assessment of the crops, and
the value Of the portion thereof towhich the
government is entitled, no Other assessment
shall be necessary; but the estimate agreed
on shall be reduced to writing and signed
by the assessor and tax payer, and have the
same force and effect as the assessment
and estimate of disinterested freeholders
hereinbcfore mentioned; and two copies Of
such assessment and estimate thus agreed
on and signed as aforesaid shall be made,
and one delivered to the producer and the
other to the collector; And provided fur
tAer, That the assessor is hereby authoriz-
cd to administer oaths to the tax payers and
to witnesses in regard to any item of the es-
innate herein required to be made: And
provided further, When agricultural pro-
duce in kind is paid for taxes, if payment
be made by tenant who is bound to pay
his rent in kind, the tenth part Of said rent
in kind shall be paid in kind by the tenant
to the government as and for the tax Of the
lessor on said rent, and the receipt of the
government Office. shall release the lessor
from all obligation to include said rent in
kind in his statement Of income, and dis
charge the tenan. from SO much Of his rent
TO the lessor.
SLAUGHTERED HOGS, ETC.
Sic. 70. That every farmer, planter, or
grazier shall exhibit to the assessor, on or
about the first Of March, eighteen hundred
and sixty-four, an account of all the hogs
he may have slaughtered since the passage
of this act and before that time; after the
delivery Of this estimate to the post quarter