Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1863-05-20

tvo who shall proceed TO nascss the CROPS us mere
in provided. They shall ascertain the amount OF
the crops efther by ctual measurement or by COM
puting the contents of the rooms Or houses in
which they sre held, when correct computation
is practicable By such method, and the np-
praisers shaH then estinlntc underneath. the guam
tity and aualityuf yaid crops, including what may
have been sold or consumed by the producer prior
to said estimate, whether gathoredor not, and the
value of the portion thereof to- which the Gov
ornment is entitled and shall give written state-
meut of the estimate to the said collector, and
copy of the same to the producer. The said pro-
ducor shall be required to deliver the wheat cern'
oats, rye, hurley. buckwheat, rice. peas, beans,
cured hay and fodder sugar, imolnsses oi cane,
wool and tobacco, thus to be paid as a tithe in
kind, iu such furn and ordinary marketable con-
dition az may be usual in the section in which
they are to be delivered. and the cotton in such
manner as hercinbefore provided, within TWO
months from tho time they have eeen estimated rs
aforesaid at some depot not more than eight miles
from the place reproduction, and fnot delivered
by that tne, in such order, he. shall be liable +"
pay fifty per cont moro than tho estimated Vaiue
Of the portion aforesaid to be collected by the a
collector as hereinafter prescribed: Procided, tho
Government shalt be bound to furnish tn the pro-
Queer sacks for tho delivery Of ruch' articles of
grain as require to be put in sacks for trhnspor-
tation and shall allow to the purchaser of moasses
the cost of the barrels containing the snme. Tho
said estimate shall be conclusive evidence Of the
amount iu money, OF tax duo BY the producer to
the Government, and the collector is hereby au
thorised to proceed to c.llect the same by 'suing
a warrant of distress from his Office, under his
signature, in the nature Of writ Of ferd tdcie',
and BY virtue of the snme to seize snd sell any
personal propertY-on tho premises Of the tax pay
or or elsewhere, Belonging to him, or 80 mucn
thereof as may DO necessary for the purpose OF
paving the tax, and tho additional fifty per cent
Aforesaid and coats; and said sale shall be made
in The manner and form and afterstho notice re-
ouircd by tho laws of tho several State, for judi
cial sales Of personal property, and the said war
rant of distress msy be executed by the tax coec-
tor or any deputy by him appointed for that pur-
pose, and the deputy executing the warrant shall
be entitled to TIE same fees are allowed in the
respective States to sherifs executing writs OF
fcr facies said Gees to be padas costs be- the tax
pnyer Provided, That in all cases where the as
SCISSOR and the tax payer agree ON the assessment
OF the crops, and the value Of the portion thereof
tn which the Government is entitled. no other as
sessment shall be necessary :out the estimate
agreed on shall bo reduced to writing and sigEed
by the asst and tax payer; ,;and have the same
f,rcc and effect the assessment and estimate oi
lisintercsed freeholders herein befure mentioned,
md two copies of such assessment and estimate
thus agreed on aud signed rs aforesaid shall be
made, and nne delivered to the producer and the
other to tho collector: And Prooided further,
That the ASSESSOR is hereby authorized to admin
ister oa,hs to tho tux payers and to witnesses IN
regard 10 any item Uf the estimate herein required
to bs made: And procided further, When ngri-
cultural produce in kind is pail tor taxes, if pay-
ment be mudc by tenant who is bound :" pay
his rent in kind, the tenth part Of suid rent in
kind shnll bu paid iu kind by tho tenant to the
Guycrnncut us aud for tho ttY, Of the lessor n
snid rent, and the receipt Of the Government OIL
Ger shall release the lessor from NIL obligation to
include said rent in kind in his statement Of ill.,
come, and discharge the tenant from 50 much ol
his rent to the lessor.
SEC. H. That every farmer, planter or graEicr
shall exhibit to the assessor, on ubout the LIST
Of March, 1864, an account of all hogs be may
have slaughtered since the passage of this Act
und before TINT time; after the delivery OF this
.alimute to the post quurterfm master hereinafter
nontiooed by tho assessor, thosad fnrmer, planter
or grszier shall deliver an equivalent for one-tchth
Of this Same in cured bacon, ht the rate Of sixty
pounds Of hason to the ono hundred weight of
rurk. That on tho first Of November next, and
each Your thereafter. IN estimate shall he maio,
M hereinbefOrc provided, of tho value Of NIL neat
cattle, horses and mules, nots1sed IN cultivation,
and usses owned by onch persSp in the Confederate
bs taxed ono per cent, TO be ad. on OF before the
first day Of January next ensuing. If the grazier,
UT planter, or farmer shall hiYe sold hccYes since
tn. Massage of this Act, AMI prior to the first day
OF November, the gross prdteods of such sales
shall be es,imated and taxed as income. nttcr
deducting therefrom the money actually pail for
the purchase OF such beeves,' if thoy have been
actually purchased, and the value of the corn
consumed hy them. Tho estimate OF these items
shall bo made in case Of disagreement between
the assessor and tax payer, hs herein prescribed
iu other casos of income and on each succeeding
first day of November, the beeres sold during the
preceding tweive months shsll be estimated and
taxed in the same manner.
SEC IL. That tho Secretary OF War shall divide
the service of the quartrrnaster department into
Two branches, one, herein deno;ninated post quar-
ternasters, for the collection of the articles PAID
for n1es in kind, and tho other for distr button
to the prnper points for supplying he army, and
f.r the delivering cotton and tobacco TO the agents
of the Secretary ot the Treasury The tax
assessor shall transfer the estimate of articles duo
from each person, by way of a tax in kind, to the
duly authorized pust quartermaster, taking from
the said ouartermaster q receipt which shall be
filed as a voucher with the chief collector in set
ting his accounts and copy OF thiS receipt shall
be furnished by the chief collector To the suditor
settling the post quartortnps sters account rs y
charge agninst him. The post qu1rtermaslcr re
ceiyiny the estimate, shall collect from the tax
payer the urticle. which it specifies, and which ne
i, bound tn pay and deliver as n tax to the Con-
tolerate Government. The, post quartermaster
shall be liable for the safe custody Of the articles
placed in his caro-, and shall account for the same
by shrwing that, alter proper deductions from
unavoidable loss, the residue has bocn delivered
to the distributing agents rs evidenced by their
receipts. Tho said post qunrtermasier shall. also
state the accounts ot the quartermasters receiving
from him the articles delivered in payment OF
taxes in kind at his depot, md mako monthly
report of tho same to such officer he Secretary
of War lnuy designate: Fropiaed, Thnt in case
tho post auartsrmastcr shall be unnblo to collect
the tax iu kind specified in ihc estimate delivered
Ia him MS aforesaid he shall deliver to the district
tn. collector said estimate Us basis for the
distress warrant authorized to be issued, and take
a receipt therefor, and forward the same to the
chief tax collector as credit in the. statement OF
tho accounts of said dpostquartcrmnster: Fropaea,
That any partial payment of said tax In KIND
,hull be- endorsed on said estimate before deliver
ing the same to the collector rs aforesaid and the
| rcceipt given TO him therefor BY tho district tax
collector shall specify said partial payment. hen
tn. articles thus collected through the payment OF
tnxe, in kind have been received ut the depot rs
aforesaid, they shall no distributed to the agents
OF the Secretary of tho Treasury It they CONSIST
of cation, wool or tobacco, or If they DO suitable
for forass or subsistence To such places and in
| ~ ,nonn,,r n. tlia Secrelary of War may pre-.