Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1863-06-17
Confederate Tax Bill.

its publication entire in our paper, without
omitting what we consider more important,
the current news Of the day. We, however,
publish the 11th and 18th sections, as of
more general interest to our readers.
sSec. IL. Each farmer and planter in
the Confederate States, after reserviDg for
his svn use fifty bushels of sweet potatoes,
and fifty bushels of Irish potatoes, one hun.
dred bushels of the corn, or fifty bushels of
the wheat produced in the present year,
shall pay and deliver to the Confederate
Government, of the products Of the present
year, one.tenth of the wheat, corn,, oats,
rye, buckwheat or rice, sweet and Irish po-
.tatoes, and of the,cured hay and fodder;
also, one.tenth of the sugar, molasses made
of cane, cotton, wool and tobacco; the cot
ton ginned and packed in some secure man
ner, aud tobacco shipped and packed in
boxes, to be delivered by him on or before
the first 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 deliver to the Confederate
Government, for its use, one.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 assessor, in case
of disagreement between him and the tax
payer, shall proceed to estimate tho same
in the following manner: The assessor
and the tax payer shall each select disin-
terested freeholder from the yicinage, who
may call 10 third in case of difference Of
opinion, to settle the matter in dispute; or
if the tax payer neglects or refuses to Sc.
lect one such freeholder, the said assessor
shall select two, who shall proceed to assess
the crops as herein provided: They shall
ascertain the amount of the crops either by
actual measurement or by computing the
contents of the rooms or houses in which
they are held, when a correct computation is
practical by such a method, and the ap.
praisers shallthen estimate under oath, the
quantity and quality of said crops, inclu.
ding what may have been sold or consumed
by the producer prior to said estimate,
whether gathered or not, and the value of
the portion thereof to which the. Govern
ment is entitled, and shall give written
statement of this estimate to the said COL
leetor, and copy of the same to the pro-
ducer. The said producer shall be required
to deliver the wheat, corn, oats, rye, buck
wheat, 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.
dition as may be usual in the section in
which they are to be delivered, and the
cotton in such manner as thereinbefore pro-
vided, within two months from the time
they have been estimated, as aforesaid, at
some depot not more than eight miles from
the place of production; and if not deliver
ed by that time, in such order, he shall be
liable to pay fifty per cent, more than the
estimated value of the portion aforesaid, to
be collected by the tax collector, as herein
after prescribed Provided. That the Gov
ernment shall be bound to furnish the pro-
ducer sacks for the delivery of such articles
of grain as require to- be put in sacks for
transportation, and shall allow to the pro-
ducer 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 the producer to the
Government, and the collector is hereby au:
thorized to proceed to collect the same by
issuing warrant of distress from his Office,
under his signature, in the nature of writ
of feri factas, and by virtue of the same to
seize and sell any persona! property on the
premises of the taxpayer or elsewhere, be-
longing to him, or SO much thereof as may
be necessary for the purpose of paying the
tax, and the additional fifty per cent. afore.
said and costs and said sale shall be made
in the manner and form and after the no.
tice required by the laws of the several
States for judicial sales fpersonal property,
and the said warrant of distress may be exc.
cuted by the tax collector or any deputy by
him appointed for that purpose, and the
deputy executing the warrant shall be en-
titled to the same fees as are allowed in the
respective States to sberiffs executing writs
of feri .facias, said fees to be paid as costs
by the taxpayer: Provided, That, in all
cases where the assessor and the tax payer
agree on the assessment of the crops, and
the value of the portion thereof to which
the Government is entitled, no other assess
ment 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 as
sessment and estimate Of disiuterested free
holders hereinbefore 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: Aad pro-
vided, further, That the assessor is hereby
authorized to administer oaths to the tax.
payers and to witness in regard to any item
ofthe estimate herein required to be made:
Ind Provided, further, When agricultural
produce in kind is paid for taxes, if pay
ment 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 ten.