Dallas herald. [volume] (Dallas, Tex.) 1849-1873, 1863-06-03

may have bv,n sold s0bsumrd ~ the Pre- duter ~
OF 20 said sstimae, whether gathers not aud the
value o. PORTION ihereot TO which the government
Ia entisd, aud shall give written statement Of this
estimate 20 ths said collector aud copy Ufthe SAME
20 tha producer, The said producer shan be required
to deliver the whss eoEn oAiF, rye, harley, buck
wheat rice, peas, beans, cured hay aud fodder au'
gar, mOlassSs of cane, wool aud tobacco thus 10 be
a. 1.-THE Ia Kind, In such form aud ordinary mar.
ksAhle condition ~ may he useful In the section In
which they To be delivered aud The soften In such
manner A. hereinbei0re provided, within TWO months
nom the time they have been estimated Ai1reiAid,
At some depot not more than eight miles from the
place Of production; N not delivered BY that time In
such order, he shall be liable to pay my per eenIum
more Il an the estimated value OF the Aforesaid to be
collected By the lax collector ~ herein prescribed
provided the Government shall he bound TO furnish
TO the producer sacks for the delivery Ct such ari.
cles OF grain as required 10 be put In sack, for trans.
porsion and shall allow % the producer ofmolgsses
the cost of the barrels containing the same. The
| said ostimata shall be ennnlusiva evidence Of ths
amount IN money Of the tax due ny The producer 10
tho Government and the eolrelgr Is hereby suthoTl
Isd 10 proceed TO collect the same by issu ng war
rant OF distress from his ONCE, under hi. signature,
In the nature ofa writ Of fri yGc!Gs, and by virtue
OF the 10 seize and sell any personal property
the premises Of the tax payer or elsewhere belong
lug TO him, or 10 much thereof a. may DO necessary
for the purpose VI paying tbs tax and the additional
nifty per cent GfOresAd and costs and said sslo shall
be made In the manner and form and after the notice
required by tho laws Of the several States for Judicial
sales OF personal property. and the said warrant OF
distress may be executed By the tax collector or any
deputy by him appointed for that purpose, and the
deputy executing the warrant shall be entitled TO tho
fees allowed In the respective States to
shcrifs executing dcri facids said ecs to be paid
cost by the tax payer; Provided, that In all cases
where the assessor and the tax payer agree on the
assessment Of the crop and the value Of the portion
thereof to which the Government IL entitled, other
| assessment shall be neccssary but the estimate
sgreod shRll be reduced to writing and signed by
the and tax payer, and have the force
and eticct "a the assessment and estimate ofdisner
esed freeholders hcrelnbefore mentit nod and .wo
copies Of such assessment thus agreed on and signed
Aforesaid, shall be made and delivered TO tho
producer and the other TO the collector; And Provi.
dcd further, That the Is hereby authorized
20 administer oahs TO tho tax payers and 10 witnesses
in regard to any tem Of tho estimate herein required
to bo made; and provided further, when agricultural
produce in kind is paid for taxes fpaymen be made
by tenant who 10 bound to pay his rent In kind,
tho tenth part Of said rent IN kind shall he paid Ia
kind by the tenant to the government and for the
tax the lessor on said rent and the receipt OF tho
Government officer shall release the lessor from all
obligation to conclude said in kind in his state
ment Of income, and discharge the tenant from so
| much of his rent to the lessor.
| SEC IL. That every farmer, planter grazicr,
shall exhibit TO the assessor, about the lst Of
March, 1851 an account Of all the hogs lie may have
slaughtered since the psgsge ofthis act and before
that time after the delivery OF this estimate TO the
post quartCrmaster hereinafter mentioned by
sor, the said farmer, planter or grazer shall deliver
equivalent tor one.tenth of the same in cured ba-
cou, the rate of sixty pounds Of bacon to the
hundred weight of pork. That the lat of SUvcin
Der next and each year thereafter, estimate shah
be ,de hererbefore provided, of the value of all
meat cattle horses, mules, not used in cultivation,
and asses owned by each person in the Confederate
States, and upon such value the said owner shall be
taxed one per cent? to be paid on or before the rst
day OF January next ensuing. II tho grazicr plan
tor farmer shall have sold beeyes since the passage
of this act, and prior to tho first day of November
the gross proceeds of such sales shall be estimated
and taxed Us income, after dCducting thcrerom the
money actually paid for the purchase ofsuch beeves,
II they hnvo heon actually purchased, and tho valus
of the corn consumed by thcT. The estimate of
these items shall be made in of disagreement be-
tween tho and tax payer herein prescribed
IN other of income tax and each succeeding
nrst Of November, the beeves sold during the precee
ding twelve months sha!! be estimated and taxed in
tho Same manner
SEC. I3 That the Secretary fwar shall divide the
service Of the quartermastSrs department into two
branches-onc herein denominated post quGrtermas-
tors for the collection Of the articles paid for taxes
kind, and the other for distribution to the proper
points tor supplying the army and for delivering
gotten and tobacco TO the agent Of the Secretary
Of the Treasury. The tax assessor shall transfer
the estimate OF articles due from each person. by
OF tax in kind, to tho duly authorized post quar-.
termGster, taking from the said quartermaster
ceipt, which shall bo hod voucher with the chief
collector in settling his account, and copy of this
receipt shall be furnished by the chief collector to
the auditor setting the post qusrermasers account
ag a charge against him. The post quartermaster
receiving the estimate shall collect from the tax
payer the articles which 1t specics and which he ID
bound to pay and deliver as tax to the Confederate
for the safe custody of the articles placed in his
care and shall account for the By showing that
after proper deductions from unavoidable loss tho
residue has been delivered to the distributing agents
evidenced by their receipts. The said post
quarter master shall also state the accounts Of the
quararmasters receiving from him the articles deliv
sr@d In payment Of taxes in kind at hs depot, and
make monthly report Of the same TO such officer rs
the Seer tary OF War nlay designate, provided that
in the post quartarmasto: sL@" be unable to
collect (. tax in nd specified in ;l.o estimate ~c'!r'
r. bali 1,1,,. A.
tricS tax collector b44d estimate as basI. IoI ILo
distress warrant authorized TO bo Issued, and take
receipt therefor and forward the to the chief
taz collector a credit In the statement of the
counts of said post qusrtermastcr provided, that
any partial payment Of said tax in kind shall be
dorsed on said estimate before delivering the same
to the district tax collector as aforesaid, and the
accept given him therefor by the district col
leotor shall specify said partial payment. When the
articles thus collected through the payment of taxes
in kind have been received the depot aforesaid
they shall he distributed TO the agents Of the Secrs-
tary the Treasury If they consist Of cotton, wool
tobacco, If they be suitable for forage sub
sistence to such places and in such manner as the
Secretary of War may prescribe. Should the Secre-
tary of War find that some of the agricultural pro-
duce thus paid in and suitable for forage and suhs
tence has been or will be deposited in places where
1t cannot be used either directly indirectly for
these purposes. he ehall the to be sold,
in such manner he may prescribe, and the proeeeds
Of such sale shall be paid into the treasury Of the
Confederate States. Should, however the Secretary
Of War notfy tho Secretary Of the Treasury that it
would be inpraciicable for him TO collect the
articles taxed in kind, any ofthem, to be received
in certain dstricts localities, the Secretary of
the Treasury shall proceed to collect in said districts
localities the money value OF said articles specified
in said es ina and not required in kind, and said
money value shall be due the lst day of January
in each and every year and collected theroaf
ter as possible.
SIC. Ii, That the estimate of income and profits
other than those payable in kind and the statmsnts
bills for the amount of the specific tax occupa
tions, employments, business and proiessions, and
OF gross sales, shall be delivered by the
to the collector Of the district who shAll give
him receipt for the tame, and the said assessor
shall file his receipt with the Chief Tax Collector Of
the SiAte and the Collector Of ths District holding
said estimates, statement Bills shall proceed 10
collect the same from the tax payer. The money .
thus collected shal be paid TO the Chief Tax Collector
Of the State, accompanied BY the estimates, state
menis bills atoresAd delivered by the EssOssor TO
the District Collector as aforesaid.
SEC. is. That every pereon who is a trustee guar
dian, tutor, curator, committee executor or ad-
agent attorney in fact, or factor
Of any person or person., whether rttiding In the
Confederate States not; ard every receiver in
clerk, register other obcer OF any
Court, shall be answerable 70 the doing OF ell such
acts matter and things a. shall be required to be
done In order TO the assessment Of the money, pro-
psry products and incsne, under their CONTROL aud
the payment Of the taxes thereon, sud shall be in
dsmnihed against all snd every perso Vfcr ell pay
- - a.