Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1863-05-20

rroperty products aud iii cuIne undcf tluir contr"
and ,he payment uf taxes thereon, ant hall f'
ind.mnifei against nll aud avery rer.oh i.r ai
payments oil account 0f the AXIS htreit.spccihea
und shull he pons;ble for all taxes due from thu
estates, income money, or property Ill tpeir P's
session ur under their control.
SEC. l6. The income aid moneys of .host'itals
a.ylums, churches. schools nn collegrs ssliall b'
exempt from taxation undsr the provisions Vi Thu
Act.
SEC. II. That the Secretary of the Treasury be
and he is hereby, authorized to make oil rule!
md ~ aions necessary to the operation of this
Act, und not inconsistent herewith.
SEC. Is. This Act shall be in force for twn yeri
after the expiration Of tho present year, sud the
taxes herein imposed for tho present yenr shall
he levied and collected each yenr thereafter IN the
manner and form herein prescribed, aud tor tns
said timu of two years, unless this Act shall oe
sooner repeslsd Pr"rided, The tax on nara
stores, aour, wool, c0ttou tobnccO and other agri
cultural products Of the growth OF any year pre-
ceding tho year 1883, imposed in the first section
of this Act shall DO lowed mad collected ouy tor
the present year.
Bill for the Assessment and Collection
of Taxes.
A, Bill under Tho above title has pa' Scd h"th
Houses OF Congress. 1t is designed tu give effect
to the above Tux law, By proriIIns the neccss fy
machinery for its execnt'On. The Bill il very
lung-thirty-fvc pages. Below wss i've II synopsis
SIC. l-Cirntes All office in tho Treasury DE-
partmcnt tu be called the Office of the Commits
soncr of Taxes the salary of the Commissioner
S3nOO. He pr~pares, under direction III the S.c-
rctary the instructions, regulations, directions,
forms, blanks, etc; distributes them, and su.
perintends the execution Of Tue Tux Inv. gcner-
ally.
SEC 2-Dsclares cnch State Tux Division
to ench is appointed State collector. who must
be resident frcoholder; his salnry to nc one
tenth Of one per cent. 0u amount Of tax collected
in the State. provided it he not less than two
thousand nor mure than three thousand DOLLARS
State collector tn give band with sufficient sure
ties, and snpcrulLcnd the collection in his d.
vision.
Sec 3-Each State collector to divide his State
into convenient collection districts, following, ns
near s mny be, tho counties or Tux districts Gov
eru1nunt State collector 10 appoint for each col
lection district district collector, who shall be
resident frcehulder and shall assess, levy and col
lcct the taxes of his district
SIC. 4.-Reuuircs collectors to give bond and
security.
SEC. 5-Authorizes a district collector to sub
divide his district an appoint rs muny assistants
Us he may desire, they being responsible TO him,
and hs tu the Government. The State collector
shall also appoint for each collection disEiot one
ur more assessors. residents therein, who shall
take IN onth without favor Or pnrtiality, to exc
cute their office.
Sac. G-Kequircs nll persons or ass'aiati"ns IL
able to tax to make return under oath or nlrnia-
tinn, and at the times and according to The FORMS
which may be prescribed, of aIl property, inc"ne,
,,h; oh ~ IN lh levi ill
SEC. = -Erjnins dillscnt discharge Of duty on
the Ia,rt of tho collectors aud :lssrssurs.
SEC S-Rcuuircs the collectors 10 make tax
able lists, when property hodur fails to make re-
turn.
SEC 0-Imp"srs penalty of five hnndrcl dol
lars and cost, un any person making frauhulcnt
return. and requires the asscssor to make u new
valuation.
SIc. lU-When property holders refuse or neg
lect to return property lisis the assessor to enter
upon the property, ant, value for HIMSELF AMI to
udi twenty-five per cent to the valuation as 4
penalty.
SEC ll-Rcquires assessor, to value property
where owner is IL NONRESIDENT, and pf which nn
lists arc returned.
SEC. I2-Al'ows non president property hnlders
to make returns of property to the rs'e'sor of the
district where they reside; to bo forwarded by
said assessor to the in whose district The
properly lies. for his approval and return.
NSgc. l3-prescribes the manner i'll which the
assessor shall make up his property liss mud re-
turn them To the district collector. Imposes two
hundret dollars fine for tardness.
SEC 14--Rcquires Observation-Disclosures to give no.
,ice through the press, or otherwise, OF the time
and place when assessments may be inspected. and
appeals received and determined by the collector.
sac. l5-Requircs district collectors to for.
a.
SEC. lG-ncquires district collectors to give
publ,c notice when tho taxes are due, and thn
ii,n=s and puccs of payment. Persons ncglcc-
ing ~ to pay, liable to he ch1rgod a, aiitioa of
zen per cent Authorizes collectors to diStrain the
property of dclinqucnts.
Snc. 17-Rcguin,es saes under di,trnint in GER
tain cases.
SEC. lS-Dcclares assessed taxes n preferred
lien on property.
SEC. I9-provilcs for selling real estate for
taxes if there is not sufficient person lay.
SEC. 20 AND 2l-Prescribcs the times for col
lectug forwarding taxes by the district collectors,
uisn their accountability.
SEC % Axn 23-providos penalties for unfaith-
ful. delinquent or corrupt COLLECTORS.
SgC 2i--Rcquires sessmcnts to be estimated
in Confederate Treasury n"tvs.
SEC 2j-Authorizrs collector or assessor to en-
ter my house, except dwellings, in the day time,
in discharge Of their duties.
SEC % AND 27-providss for the cases Of sick
ness or death of o collector.
SEC. 2S-Au;horizcs collectors to prosecute,
where necessary, to recover taxes. Authorizes
taxpayers owning property in two or more dis
tricts to pny the whole to the collector of The dis
trict in which he resides to the State collector.
SEC. 29-Authorzcs the collectors and assessors
to administer oaths.
SECS 3O-35-Various matters Of detail.
SEE 36-Cumpcnsation of district collectors five
per cont on tho FIRST twcnty thousand dollars paid
nver, and two and IL half por cont. on NIL beyond,
with two thousand dollars salary rs tho maximum.
Compensation of the asscssurs 6vo dollars a day
for each day employed, and five dollars for every
hundrel tax lbe persons, with one thousand dol
lurs as the maximum compensati"n.
SEC 37-Tu1 lien tn follow property everwhero.
SEC. 3S-Authorizes dishurspry clerk for Com
missioner of Taxes, salary sl75U. lie examines
and settles accounts Cor salaries, commissions, dc
SEc 3g-No person capable of appointment un-
der this Act it under fOrty years. unless declared
unfit for military duty, or discharged thercfrom
for disability received in service.
SEc 4u.-Secretary of Treasury may receive
taxes in ADVANCE md allow i've per cent. interest
SEC 4l-I3-Prcsdeut may appoint u1Accrs au'
ring reces, Of Sepaiei credits ON which 'he hold
or enIurses his willingness 10 reccire Confederate
notes in payment not to bs valued ut u bighe
ratio.
Mcr We have been authorized by the friends .
NJ, N nIrpJcnr T.. h;p, /, o. Il;