Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1863-05-22

aered by the tax payer does not contain more than four
hs of the true and real amount Of ais taxable income
taiusd snS assessed sGS BY shall
be entitled 10 oneh Of said additional 10 per cent over
and above all other fees and allowances And Proesde1
further That the assessor may aominer "a rsUass
in regard said estimate and any deduction claimed or
any fact In reference thereto in such form as the Secre
SIC 10. On eli profits made By any person, partnership
corporation during the year eighteen hundred and sixty
two by tae purchase within the Confederate staes Su
SALE during the said -four, corn, bacon pork
oats hay rice SALT irnn the manufactures sn
gar moasses made of cane butter wooden cloths, SHOES
bouts blankets and cotton cloths tax Of ~ per ees
July next Pro5ided That the tax imposed by TINS sec
ton shall not apply to purchases and sales made IN rGe
due of the regular retail business and snail moi
continue beyond the present year.
SBc IL. Each farmer and planter in the Copeoerale
States aer reservng for his own use my eIsnss 100 90
bushels Of the corn 80 bushels Of the wheat
in the present year. shall pay and deliver to the Coneo
crate government ofthe products OF the one
tenth OF the wheat corn oats rye ouskwneaa d5.
sweet and Irish potatoes und Of the cured hay ana
Also oneepth OF the sugar made Of cane cOOn
manner and tobacco shipped and packed ID boxes
to be delivered BY him before the first day OF March
in the next year, Each farmer planter after reserving
20 bushels Of peas or beans but than 20 bushels
of both Tor his USE shall deliver to the Confederate
government for its use Ouetenth OF the peas beans ana
present year As the aforesaid crops made
ready for market the in Of
between him and the tax payer shall proceed to estimate
the in the following manner The assessor and the
tax payer shall each select dsnterested freebooter
from the viciuage, who may call in third in case OF
difference Of opinion to settle the matter dispute if
the tax negects refuses 70 select such Tree
holder the said shall select two, who shall pro-
coed to the crops hereinafter provided They
shall ascertain the amount Of the crops either by actual
measurement or by computing the contents OF the rooms
or houses which they are held, when correat eompu
hla Inv
shall then estimate, under OATH the quantity aud quality
of said crops including what have been sold or con-
gathered not and the value of the portion thereof
to which the Government is entitled, and shall give
written statement of the estimate to the said coec
tor and copy of the same to the producer The SAID
producer shall be required to deliver the wheat corn,
oats rye barley buckwhea rice, peas beans cured hay
and fodder sugar. noasses of cane wool and tobacco,
thus be paid 1.-THE in kind, in suh form aud ordi-
nary marketable condition be usual in the section
in which they to be delivered and the cotton in such
hereHbefore provided, within months from
the time they have been estimated Aforesaid, at some
depot not than eight miles from the place of produc
Un and if not delivered by that time in such Order be
shall be liable pay 50 per cent than the estimated
value OF the portion aforesaid to be collected by the tax
collector hereinafter prescr bed ProUdd the govern
ment shall be bound to furnish TO the producer sacks for
the delivery Of such articles of grain require to be put
in sacks for transportation, and shall allow TO the pur-
chaser OF moasseS the cost of barrels containing the
The said estimate shall be conclusive evidence of
the amount in money, tax due by the producer to the
and the collector hereby authorized to
from his office, under his signature in the nature Of writ
of deGs and by virtue Of the TO seize and sell
personal property on the premises Of the tax payer or
elsewhere belonging to him, much thereof as may be
necessary for the purpose Of paying the tax and the add
tona 50 per cent aforesaid aud costs and said sale shall
be made the and form aud after the notice
quired by the laws of the several States for judicial sales
personal property, and the said of distress
may be executed by the tax collector any deputy by
him appointed for that purpose and the deputy executing
the warrant shall be entitled the fees
lowed in the respective States to shers executing writs
Of Idcias said fees TO be paid costs by the tax
payer Pr0rded That in all where the and
tax payer agree the of the crops and the
value Of the portion thereof to which the government is
entitled no other assessment shall be necessary but the
estimates agreed on shall be reduced writing and signed
by the and tax payer and have the same force
and et as the assessment and estimate Of dSnteresed
feehOlders herein before mentioned and two copies of
such assessment and estimate thus agreed and signed
Aforesaid shall be made and delivered u the pro-
Queer and the other TO the collector Rd Progded
thar That the is hereby authorized administer
oaths to the tax payers and TO witnesses regard TO
item of the estimate herein required to be made: Ind
preceded FURTHER When agricultural produce in kind is
paid for taxes if payment be made BY tenant who is
bound pay his kind the tenth part of said
in kind shall be paid in kRd by the tenant to the govern
rreeipt of the GoTernen shall release the lessor
from ali obligation include said rent in kind in his
statement of income, and discharge the tenant from
much of his rent TO the lessor.
SEC That every farmer planter grazier shall
hib the assessor about the LIST Of March, 1884,
account Of all the hogs he may have slaughtered since the
passage Of this Act and beforeths time after the delivery
of this estimate to the post quarermaser hereinafter
toued by the assessor SAID farmer planter grazer
shI deliver equivalent for one-tenth of the in
cured bacon, at the rate of sixty pounds of bacon fhe
one hundred weight of pork. That the first of Novem
Der ard each year thereafter estimate shall be
made herenbere provided Of the value Of all
tie horses and mules used in cultivation and
owned by each person in the Confederate States and
such value the said owners shall be taxed per cent
be paid before the first day Of January next ensuing
If the grazer planter farmer shall have sold beeves
since the passage of this Act and prior the first day
Move he d be
mated and taxed income after deductng thererom the
money actually paid for the purchase Of such beeves
they have been actually purchased and the value of the
consumed by them The estimate of these items shall
be made in of disagreement between the assessor
payer herein prescribed in other of income
and each succeeding first day of November the beeTes
sold during the preceding twelve months shall be esma
ted and taxed in the same manner.
SIC Is. That the Secretary of War shall divide the
vice Of the into two branches
herein denOminated post quarermasers for the col
lection of the articles paid for kind and the other
for distribution to the proper points for supplying the
army and for delivering cotton and tobacco to the agents
of the Secretary of the Treasury. The Shall
transfer the estimate of articles due from each person. by
way of tax in kind to the duly authorized post quarter
MASTER taking from the said quartermaser receipt which
shall be ledas voucher with the chief collector in set
Ting his accounts and copy of this receipt shall be fur
nshed by the chief collector TO the auditor settling the
post quartermasters account charge against him.
The post quatermaser receiving the estimate shall col
lect from the payer the articles which specifies
which he is bound to and deliver to the Con
fedeate government The post uuartermaster shall be
liable for the safe custody of the articles placed in his
and shall account for the by showing that after pro
per deductions from unavoidable loss the residue has been
delivered to the distributing agents evidenced by the
receipts. The said post quartermaer SHALL also the
accounts Of the quartermasters receiving from him The
articles delivered payment of taxes in kuda his depot
sud make monthly report of the same such officer
the Secretsryof War may designate: Provided Thatir
the post quartemaster shall be unable collect the
tax in kind specified in the estimate delivered to him
Aforesaid he shall deliver to the district tax collector sa
estimate basis for the distress warrant authorized
be issued, and take receipt therefor and forward thu
collector q
of the accounts of said post quarermaser Provided Tha
any partial payment of said tax in kind shall be endorsed
said estimate before delivering the to the district
collector aforesaid, and the receipt given to him
therefor by the district tax collector shall specify said par
tla payment When the articles thus collected through
the payment of taxes in kind have been received de
pot aforesaid they shall be distributed to the agents
the Secretary OF the Treasury if they consist Of cotton
wool tobacco if they be suitable for forage subss
such places and such the Secretary
/ War may prescribe Should the Secretary of War nC
that some Of the agricultural produce thus paid in anc