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

iore lhe referees, Ill regard to said estimate,
anu any deduction claimed, or any fact in
reference thereto, in such form as the Sc
cretary OF the Treasury may prescribe.
SEC. 10. On all profits made by any
person, partnership or cooperation during
The year eighteen hundred and sixly-two,
by the purchase within the Confederate
States and sale, during the said year, OF
any flour. corn, bacon, pork, oats, hay, ice
SAT-, or the manufactures Of iron, sugar,
molasscs made of cane, butter, wooden
cloths, shoes, borts, blankets, arc cotton
cloths. u tax Of ten per cen,um shall be
levied and collected, to be paid ON the first
day o: July next. Provided That the tax
imposed ly this section shall not apply to
pr chises and sales made in the due course
OF regular retail business, and shall not
continue boyoi.d the present year.
SEC. II. Each farmer and planter in
tho Confederate States alter rcserving for
his own use fifty bushels of sweet pota,os,
and fifty bushels of Irish potatos, one hun
dred bushels of corn, or fifty bushels Of
wheat produced in the year. shall pay and
deliver to the Confederate Government. OF
tho products of the present year, one tenth
OF the wheat, corn, oats, rye, buckwheat or
rice, sweet and Irish rotatos, and OF the
cured hay and fodder; also one-ten,h of the
sugar, molasses made of cane. cotton wool
and tobacco, the cotton glnned aud packed
III some secure manner, and tobacco ship
ped aud packed in boxes, 20 bc delivered
by him on or before the first day of March
in the next year. Each farmer or plauler.
after reservlng twenty bushels Of peas or
beans, but not moro 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 for market, the tax assessor
in case of disagreement between him and
the tax pay er, shall proceed to estimate
the same in the following manner; The
assessor and the tax payer shall each select
L disnterested freeholder from the vicinage
who may cal! in third in case of differ
emce Of opinion, to settle the matter in dis
Pute; or it the tax payer neglect or refuse
to select one such freeholder, the said asses
sor shall select two. who shall proceed to
assess the crops as hereiu provided. They
shall ascertain the amount of the crous
either by actuatmeasuremen or conput-
Ing Tie conten:s Of the rooms or houses in
which they are held, when correct COM
putatlon is practicable by such a method,
and the appraisers shall then estimate, ur.-
der oath, the quantity and quality Of said
crops. including what may have been sold
or consumed by the producer prior to said
>stilnatc, whether gathered or not, and the
value of the portion thereof 10 which the
government Is entitled, and shall give n
written s.a,ement OF this estimate to tho
said collector, and a copy of the same to
the producer. The said producer shall be
required TO deliver the wheat, corn. oats.
rye, barley, 5uckwheat, r;cc, peas beans,
cured Lay anl fotdcr, suyar, mo!4sses Of
cane, "oJl and tobacco, t',us to be paid as
a tl,he III kind, in such fern and ordinary
marketaIlr condition as may be usual in
the section in which they ale to be deliver
ed, and the cotton in sucl: manner as here
inbefore provided, within two months c5om
the time they have been estimated as a!ofe-
SAID, at some tefot not more than eight
miles from place Of production, and il not
delivered 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 he collected by the tax colec-
tor as hereinafter prescribed: Provided,
The Government shall be bound 10 furnish
tc the producer sacks for The delivery of
such articles OF grau rs require 10 !,e put
in sacks for transportation, and shall allow
to the pro,luccr Of molasses the cost of th..
barrels containing the same. Tie said cs-
timale shall Ue conclusive evidence of the
AMOUNT in money, OF tax due by the pro,lu
Ger to tie Government, and The collector is
hereby authorized to proceed TO collect the
same by issuing L warrant of distress from
hls Office, under his 81 iglalurc, in the ma
ture of of IA writ of Jieri Jacias, and by
virtue Of the same 10 seize and sell any per.
sonal property on the premises Of the tax
payer or elsewhere, belonging to him, or
so much therof as may be necessary for
thu purpose OF paying the tax, and the ad-
ditioual fifty per cent. aforesaid and costs
and said sale sbal be made in the manner
and form and after the notice required by
tie laws Of the several States for judicial
sales of personal property; and tile said
warrant Of distress may be executed by the
tax collector or any deputy by him appoint
ed for that purpose, and the deputy eyecu-
ting the warrant shall be entitled to the
same fees as are allowed in the respective
States to Sherifs executing wrils Of .Jferi
facias, said fees to be pad as costs by the
tax payer Provided. That in all cases
where The assessor and the tax payer agree
on the assessment of the crops, and the val
ue of the portion thereof to which the
Government is entitled, no other assessment
shall be necessary but the estimate agreed
on shall he reduced to writing, and signed
by the assessor and tax payer, and have the
same force and effect as the assessment and
estimate of disinterested freeholders herein
before mentioned and two copies of such
assessment and estimate thus agreed on
aud signed ns aforesaid shall be made, and
one delivered 20 the producer, and the 9th
er to the collector: And provided fur.
ther, That the assesso, is hereby eulitIed
to adminisle, oaths to the tax payers and
TO the witnesses in regard to any item of
the estimate herein required to be made
In6 DrOUfIpI furfbor Wbop oo-;.,I,,..I