Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1863-05-04

IS Of July next; Provided. that the tax impose
+ BY this section shall not apply to purchases an
0 sales made in due course Of regular retail busi
4 ness, and shall not continue beyond the presen
r year
s See "a Each farmer and planter ia th
! Confederate States, after reserving for bis owl
] use fifty bushels of sweet potatoes and fit
I bushels OF Irish potatoes, ono hundred bushel
of corn, or fifty bushels of wheat produced in th
present year shall pay and deliver 10 the Con
? tedeTale Government, Of The products Of th
present year, one tenth Of the wheat, corn, cats
rye, buck wheat. or rice. sweet and Irish pota
toss, and Of the cured hay, and fodder; also on
tenth o. the sugar, moiassas made Of cane, cot
ton, wool and tobacco; the c0tto0 rianed and
packed in some secure manner, aud tobacco
shipped and packed in boxes, 10 be delivered by
hiIn on or before the first day Of March in the
next year. Each f8rmsr or planter, after re.
serving twenty bushels Of peas OF beans
but not more than twenty bushels of both
for bis own use, shall deliver to the Con
federate Government, for its use, one tenth
OF the peas, beans and ground peas pro
duced sud gathered By him the present
year. As soon as the aforesaid crops are made
ready for market the tax assessor in ths case of
/ disagreement between him aud the tsxpavar,
/ shall proceed 10 estimate the same in the follow
ing manner: The assessor and the taxpayer
/ shall each select a disntsrested frsehol5sr from
! the vicinsge, who NAV call in a third in case Of
/ q difference Of opinion to settle the matter in
| dispute; or if the taxpayer negIects or refuses
to select 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 meas.
/ uTement or By com7uiing the contents of the
rooms or houses in which they are held when 8
correct computation is practicable by such
method, and the appraisers shall then estimate.
under cath, the quantity and quality of said
crops, including what may have been sold, or
consumed by the producer prior to said esti-
mate, whether gathered OF not and the val
ue Of the portion thereof to which the Gov-
eminent is entitled, and shall give a written
statement Of this estimate 20 the said collector
aad q copy of the same the producer. The
SAID producer shall luirsd to deliver The
wheat, corn, cats, rye, barley, buckwheat, 1iee.
pess, beans, cured hay ard fodder, sugar, mo-
l2sses Of cane, wool and tobacco, thus 70 be
paid as tithe 10 kind. IN such form and ordi-
nary marketable condition as may be useful in
the section in which they are to be delivered.
anG the cotton in such manner as hereinbef0re
provided, within two months from tho tins they
have been estimated as aforesaid, at some depot
not more than eight miles from the place Of pro
ductlon; if not delivered by that time, in saeh
order, ne shall be liable 20 pay fifty per cent. |
more than the estimated value of the portion
aforesaid, to be collected by the tax collector as
herein prescribed: Provided, the Government
shall be bound to furnish to the producer sacks for
the delivery of such articles of grain as REQUIRE
to be put in sacks fer transportation, and shall
allow to the producer Of mOlssses the cost of
the barrels containing the same The said est
mate shall be conclusive evidence of the amount
IN money of the tax due by the producer to the
Government, and the collector is hereby sU-
thoTizad to proceed 70 collect the same BY issu-
ing warrant Of distress from his Office under
his signature, in the nature Of a writ of ieri
tacias, and by virtue Of tho same 10 siazs snd
sell any pers, aal property 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 Of
the several States for judicial sales of perso- !
nal property, and the said wsrTsnt of distress /
may bs executed by the tax collector or /
any deputy by him appointed for tat pur-
pose, and the deputy executing the warrant /
shall be entitled to the same fees as are allowed
in the respective States to sherihs executing /
heTi faciss, said fees to be paid as cost by 1
the taxpayer: Provided. that in al cases where !
the assessor and the taxpayer agree on the a.
sessTaoDt Of the crops aud tha value Of the 4
portion thereof 10 which the G0Vsrnmsut is /
entitled, no other assessment shall be necessary;
but the estimate agreed on shall be reduced 30 |
wiring and signed By the assessor and tax
payer, and have the same force and effect as
the assessment and estimate Of disinterestsd /
reeholders hereinbafors mentioned; aud two
copies of such assessment thus agreed on and /
signed IS aforesaid shall be made, aud one
delivered to the producer and the other
to The collector: And provided fur
theT. That ths assessor is hereby authorized 20
administer 0aths to the taxpayers and to wit
1esSes in regard 70 any item of the estimate
herein required 90 be made: And provided fur
lheT, when agricultural produce in kind is paid
for taxes If payment be made BY a 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
.enaut TO the Government SIS aud for the tax Of
The lessor on said rent, and the receipt Of the
officer shall release the lessor from
al obligation to include said rent IN kind in bis
statement Of income, and discharge the tenant
rom 80 much of his rent to the lessor.
Ssc. l2. That every farmer, planter or gra-
zier, shsi exhibit 10 the assessor. on or about
the 50 of March, 1864, an account of all the
hogs he may have slaughtered since the passage
Of this act and before chat time after the de-
livery of this estimate to The post qusrteTmas-
ter hereinafter mentioned by assessor, the said
iAstAL3pAf ptsA4AsoA Va teAicA olaIA lbliHbf Ri
equivalent for one tenth Of the same in cured
Ia On, at the rate of sixty pounds of bacon to
the one hundred weight of pork. That on the
iTst of November next, and each year there
After, An estimate shall be made, as hereinbe-
fore provided, of the value of all neat cat
.le, horses, mules, not used in cultivation,
and asses owned by each person in the Con
federate States, aud upon such value the
said owner shall be taxed one per cent, to be
,~-1 ,~sh hafora fiaa Gr.k DO or / ,
next ensuing If the grszier or planter, or
farmer shall'have sold beeves since the passage
Of this act, and prior to the first day Of Novsn-
Der, the gross proceeds of such sales shall be
estimated snd taxed as income, after deducting
.horsfrom the mOoeY actually paid for the puT-
chase ofsuch beeves, if they have been sctus ly
purchased, aud the value Of the corn consumed
BIZ them. The estimate Of these items shall be
made in case Of disagreement between the
assessor and taxpayer as herein prescribed in
other cases Of income tax; and on each sue
cseding first Of November, the beeves sold
during the preceding twelve months shall be
estimated and taxed in the same manner.
Sec IS. That the Secretary of War shall divide
The service of the qusrteTmssssrs department
int) two bTanches-One, herein deuominsted
poit QuarteTmasters for the collection Of the
irsicles paid for taxes IN kind and the ether for
distribution 10 the proper points for supplying
tht army, aud for delivering cotton andatobaccO
10 the agents of the Secretary Of the Treasury.
Tfe tax assessor shall transfer the estimate of
articles due from each person, by way of = tax
in kind, to The duly authorized post quartermas-
tel, taking from the said quarteTmasteT receipt,
gldch shall be fled IS q voucher with the chief
co. leesor in settling his account, and a copy of
this receipt shall be furnished by the chief col
LED tor to the euditor settling the post quarter
nls stef's accOunt as charge against him The
ahail
collect from the taxpayer the articles which
It specifies, and which he is bound to psy
and deliver as a tax to the Confederate Gov
srnmens Tha post qRartermaster shall be
liable for the safe custody of the articles placed
in his care, and shall account for the same