Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1863-05-29


rs hereinbefore provided, Of the value OF
all neat cattle, horses, mules not used in
cultivation, and asses owned by cac. per-
son III tho Confederate States, and upon
such value the said owner shall be taxed
one per cent, to be paid on or before tho
first day Of January next ensuing. II the
grazier, or planter, or farmer shall have sold
beeves since the passage OF this Act, and
prior to the first day of November, the
gross proceeds of such sales shall be csti-
mated and taxed as, income, after deduct.
ing thercfrom the money actually paid for
the purchase Of such becves, If they have
been actually purchased and tho value of
the corn consumed by thom. The esti
mate Of these items shall bc made in case
OF disagreement between tho assessor aud
tag payer as herein prescribed in other ca
ses OF income tax !; and on each succeed
ing first day Of November. the becves sold
during the preceding twelve months shall
be estimated and taxeu in the same man
ncr.
SEC. 13. That the Secretary of War
shall divide the service of the quartermas-
ters department into two branches-ouc,
hereln denomnated post quartermaster,
Tor the collection Of the articles paid for
taxes in kind, and the other for :lis,ribu-
ton to the proper nonts for suppl, ing the
army, and for delivering cotton and tobac-
CO to the agents of the Secretary of the
Treasury. Tho tax assessors shall transfer
the estimate of articles due from ca h per
son, by way of Il tax in kind, to the duly
authorized post quarternaster, taking from
the srid quartermaster n receipt, which
shall be filed rs q voucher with the chief
collector in settling his account, and copy
OF this receipt shall be furnished by the
chief collector to the auditor settling the
post quartermaster accounts as charge
against him. The post quartermaster re-
cciving the estimate shall COLLECT from the
tax payer the articles which it specifies,
and which he is bound to pay and deliver
as Il tax to the Confederate Government.
Inc post quaFtermaster shall he liable for
the safe custody of tLe articles placed in
his care, and shall account for the same by
showing that, after proper deductions from
uha7o,daole loss, the residue has been de-
Ilvered to the distributing agents as eviden.
ced by their receipts. The said post quar-
termaster shall also state the accounts of
the quartermaster's receiving from him the
articles delivered in payment Of taxes in
kind at this depot, and make monthly
report Of the same to such officer as the
Secretary OF War may designate Provi-
dcd, That in case the post quartermaster
shall be unable to collect the tax in kind
specified in the estimate delivered to him
as aforesaid, he shall deliver to the district
tax collector said estimate as a basis for
The distress warrant authorized to he issued
and take receipt therefor, aud forward
the same to the chief tax collector as a
credit in the statement OF the accounts Of
s'id post quartermas;er Provided, That
any partial payment Of said tax in kind
shall be endorsed on said estimate before
delivering the same to the district tax col
lector as aforesaid, and the receipt give. to
him therefor by the district tax collector
shsll specify SAID partial payment. When
the articles thus collected through the pay
ment of taxes in kind have been received
at the depot as aforesaid, they shall be dis
tribnted to the agents Of the Secretary Of
the Treasury, if they consist Of cotton,
wool or tobacco, or if they be suitable for
forage or subsistence, to such places and in
such manner rs the Secretary Of War may
prescribe. Should the Secretary of War
find that some Of the agricultural produce
thus paid in and suitable for forage and sub
sistance has been or will be deposited in
places where it cannot be used either di-
rectly or indirectly for these purposes, he
shall cause the same to be sold, in such
manner rs he may prescribe, and the pro-
ceeds of such sale shall be paid into the
Treasury of the Confederate States. Should
however, the Secretary Of War notify :he
Secretary Of the Treasury that it would be
impract;cab!e for him 10 collect or use the
articles taxed in kind, or any Of them, to be
received III certain districts or localities,
then the Secretary Of the Treasury shall
proceed to collect in said districts or local
tiles the mohey value Of said articles spec
flied in said estimate and not required in
kind, and said money value shall be due on
The first day of January in each and every
year, and be collected as soon thereafter as
pracllcable.
SEC. IA. That the estimate of incomes
and profits, other than those payable in
kind, and the statements or bills for the
amount OF the specific tax on occupations,
employments, business and professions,
and of taxes on gross sales, shall be deliy-
cred by the assessor to the collector of the
district. who shall give him receipt for
tho same, and the said assessor shall file his
receipt with the cbiet tax collector Of the
State, and tho collector of the district hol
ding said estimates, statements or bills,
shall proceed tc COLLECT the same from the
tax payer. The money thus collected shall
he paid to the chief tax collector of the
State accompanied by the est;m ates, state.
ments or bills aforesaid. delivered by asses