Dallas herald. [volume] (Dallas, Tex.) 1849-1873, 1863-08-26
The New Confederate Tax Law.


selection o. Competent men as collectors and
Taxes imposed upon production and on iucom" aud
profits Of capital aud labor chiefly, instead o. real
estate and visible properly. This 8 especially just.
when 20 much Of our country has hcrm ende,pd
productive by the inability of Government TO o.
tcct it against the ravages of the enemy. But the fact
thar produce income and profits taxed, rather han
visible property makes the law more ah'r TO evasion;
accordingly il is framed with I view of letccn! and
punshng r'aus. The duties of collectors and
sors are entirely different from the duties Of State
shcris and commissioners of The revenue the latter
being mere minister nj officers. The former combining
ministerial and in 'icia duties. The assessors are not
bound to take the statcncn,s of the tax-pavers
true, but the rary, the law makes it their
duty under he instructions Of the district proceed
every part of the district aud make dilgent inquiry
all persons who should he assessci-lhey are not
only to examine the lists or statements furnished and
by the tax payers but they required dill
gently to compare these statements with the books of
the commissioners of the and all other records
and documents and by these and all other lawful means
enumera,e and value al the objects of taxation And
this enumeration and valuation it is made the duty OF
the district collector carefully to examine and after
notice to the tax payer If just to increase the
neut but the taxpayer may not only resist before the
district collector this increase but he may also appeal
from the action of the wherever he thinks in
justice has been done him.
II the assessor is satisfied with the state
ments l5ts OF the tax-payerG TO their incomes;
profits agricultural productions, it is tn ir duty
have referees appointed, who, being themselves sworn,
produced on either aide. and determine the amount OF
tax TO he paid. II the amount fixed exceed the
admitted to DC right by the tax payer fifth
then the referees add per the amount
to b9NgKl by the tax payer, and the ie
ceHV@o per cent on the amount Of the tax to be paid.
in addition to ell his other fees and oowoncss Power
s also conferred the and collectors to
ter premises where any business is conducted or
property kept an1inspect the books and property Of
the payer for the purpose Of making just assegs-
ment, penalty OF five hundred dollars is also i'm.
posed on the TAX payer for refusing 10 permit such
entry and inspection, i'll addition being subjected
u coniecura esimate made out by the assessor npop
the best information attainahle presumptions being
all against such refractory payer) and further
pcnalry twenty five per cent, is to he added such
conjecura estimate The assessments being complet-
ed and corrected by the district collector when TOO
little, and all appeals heard and decided the collector
makes correct b0oks of assessment which he sends
the SIste collector AMI advertSrs thnG the
taxes due and the place whore and time when he
will received the some With n he tire specified the
tax payer must come forward and pay his tax, and if
he fails to do per cent is added the of
his tax. The district collector is then for The frat
time directed call the delinquent ,ck he mag do
by deputy and if the tax is then paid in dys,
the collector his deputy may dsrniu personal pro-
pcrty, or if Insufficient real estate and sell The same
retaining all expenses AMI receiving fee for the dis
tress and commission Of five per cent be paid by
the tax payer out Of the proceeds OF sales
The amount collected by the district ELECTORS is
be paid the Stat collectors 'es once
after the assessors lists ar 'n.r at and ccvcl by
him. II he fails 20 collect arpay ogcg as rqu cd,
Of distress issues tust ltr tt ctics.
If the coertor dcs ais aruE'r rnuUiarr 'tr hrs,r
for period exceed a.. s.T.s days ggf h c1,icc-
tor ate aud sare. .itIa ar .". @. ci.
depGty after his DEATH such pug .Hi t.s sr'r.res
be ng respons bic to thrn. Five peg N pnr Month is
charged aganst all collectors WHO ia 10 pny over
funds in their hands.
Ths is n bicr outline OF rho duties of the assessors
and district collectors II will be pc ceived Thar the
important duties of the coectois--such tho
supcrv sion and instruction of the aSs"sso-tle IN
ng he returned by the in their
lists and he bearing OF appeals be done by the
district collectors n person. And their ordinary min
steria duties such making demands Of delinquent
ax payers, and dist aiming and selling their property
may De done by deputies and in such generally,
such fees anl cOamisj ons are 10 b. pad by the de-
lnqlent payers will compensate fairly the de-
putr for the dutes performed by him The disrict
collectors should be OF intelligence of high eharac
and stern integrity, impressed with sense of
public duty and official responsibility. They should
only be energetic business men, but who, when
called upon, will not shrink from exposing OF
wealth and influence who may attempt fraudnently, TO
evsde the payment other just aha of the public dues
whose weight Of character and known decision
will deter the interruptions from attempting conceal
the truth who will impress upon the the
stamp oS ths- cvp cEs-se.e- The psssssers r.vst