Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1864-03-22
any class of tar returns, special instructions will
be issued to the taa officers, explanatory of the

r.
i same.
| %. Section of the act amendatory of ii
assessment act provides that ii the Treasure
Assistant Treasurer, or Depositary Of money I
the Confederate States, or any clerk in the o
fee of such Treasurer, Assistant Treasurer erDt {
positary, or any Collector of Tares, shall, prie
to the first day of January, 1864, in the cours
of the lawful business of such officer, have re
tceived in payment or on depeste, in such Office
any forged or counterfeit Treasury notes, an
shall establish by proof to the satisfaction of th
Secretary OF the Treasury that the receipt {
such forged or counterfeit Treasury notes wa
not the result of any want of diligence or car
and attention on the part of such officer, but wa
IN good faith mistake, involving no fault o.
his part, the Secretary is invested with the pow
to relieve such officer from liability. The proc
contemplated by said section, in case any ta
collector has received such counterfeit notes ant
is unable to trace them to the person from whom
they were received, shall be made out in writ
ing accompanied by the affidavit of the collect
or, and transmitted to this Office, through the
State Collector, who is required to give his wri
ten opinion as to the merits of the application
for relief
%. Producers of sweet potatoes in 1868 may
make Communication by payment of the money
value thereof at rates to be fGed by the Cons
missioners under the impressment act. The
Communication will be collected by Post Quarter
masters, and not by the Collectors Ct money
tao.
"a. An act approved 18th February, 1864,
provides that when cotton or other property
subject to taration in money, shall have been
burned or otherwise destroyed by authority of
the Government, before the expiration of the
time fixed by law for the payment OF the tax
thereon, the taxpayer may apply to the District
Collector, who may, If satisfied Of such destruc>
ton by Government authority, remit the said
tax. If the tax in any such case shall have
been paid in advance, it shall he refunded by
the State Collector, and the taxpayer, IN every
such case, when decided against him, shall have
the right of appeal to the Secretary of the Treas
ury, which appeal shall be transmitted by the
State Collector, with his views, to this ONCE
When the crop out of which the tax IN klEd Is
to be paid, has been taken or destroyed by the
enemy, the District Collector may remit the tax
in whole or in part, according to the extent OF
the loss sustained by the tax payer. The facts
in each case shall be reported to the District
and the remission shall not be valid
until approved by him, and in case the loss be
sustained prior to assessment, the assessor, on
satisfactory proof thereof may make deduction
therefor in proportion to the loss.
In practicable districts, the Post Quartermas-
ters holding and controlling the estimate of tax
es in kind, shall be held and considered as the
district Collector, upon whom the power Is con-
ferred to remit. Butin impracticable districts
where estimates have been turned over to the
District Collector OF money taxes, he shall not
have power to remit.
%. The daily wages of detailed soldiers and
other employees of the Government, which are
exempt from taxation as income, extends only
to persons who are employed and paid BY the
Government, and who do not receive regular
salary but only daily wages.
26. The tenth of tobacco shall be collected by
The agents appointed by the Secretary of the
Treasury and all tax assessors shall transfer their
estimates of the tobacco, due from each person,
specifying both quantity and quality to said a.
gents or to sub agents, taking their receipts
therefor, and shall also transmit copy OF these
estimates to the chief of the produce loan office
1t Richmond. The tax assessors shall also re-
] uire statement from each farmer or planter
IS to the different qualities of tobacco ra sed by
him. and shall assess as due the Confederate
States one tenth of each of said qualities which
shall be stated separately in his estimates, and
shall be delivered separately by the farmer or
planter.
FAX ON PROPERTY, MONEYS AND CREDITS UNDER
AoroF nth OF FEBRUARY, 1864, LEVY
ING ADDITIONAL TAXES.
27. The district Collectors shall soon as prac-
ticable, after being furnished with the necessa-
~ forms, send the assessors throngout their re-
,pectve districts to inquire after and procure re-
turns of all taxable property, moneys, or effects
in such districts, and all taxes due by any per-
son, corporation, company or firm therein and
the said assessors shall require each tax payer
to make due return on oath of all articles or obs
J., xI of fh0
act of 18th February, 1864, entitled an ''Act to
levy additional taxes for the common defence
and support of the Government" to wit !:
I. Upon the value of property real, personal
and mixed, of every kind and description, and
not exempted by the act or taxed at 'ifferent
rate, tax CT five per cent. shall be as esssed,
levied and collected.
III. Upon the value of gold aud silver wares
and plate, jewels, jewelry and watches, tax of
ten per centum shall be assessed, levied and col
Iected. The value of the above property taxed
rnder section one shall be assessed on the ba-
sis of the market value of the same or similar
in the neighborhood where assessed, in
the year 1860, except land, slaves, cotton and
tobacco purchased since 1st day of January,
1862. when the said land, slaves, cotton aud
tobacco shall be assessed at the price actually
paid for the Same by the owner.
ILL., Of the value of all shares or interests
held in any bank, banking company or asso-
citation, canal navigation, importing and export
ing, Insurance, manufacturing, telegraph, ex-
press. railroad and dry dock companies, and all
other Joint stock companies OF every kind,
whether incorporated or not, five per cent. tax
shall be assessed, levied and collected. The val
ne of property taxed under section 2 of said act,
and enumerated under this head, shall be as
sessed upon the basis of the market value of
such property in the neighborhood where as
sessed, in such currency as may be in general
use there in the purchase and sale of such prop
erty. at the time of assessment, that is, on the
18th day of February, 1864.
". Upon the amount of all gold and silver
coin, gold dust, gold or silver bullion, whether
held by the banks or other corporations, or in
dividuals, five per cent. shall be levied and col
lected, and upon all moneys held abroad, or up
on the amount of all bills of exchange drawn
therefor on foreign countries, tax of five per
cent shall be levied and collected. Such tax
upon money abroad to be assessed and collect
ed according to the value thereof at the place
where tax is paid.
The tax upon gold and silver coin and gold
dust, and gold and silver bullion, is FIVE per
cent of the amount to be paid in kind out OF
the thing taxed. That is tax of five dollars
ia gold is TO be paid on every hundred dollars
in cold coin, &C. 1t the article taxed be money
held abroad, or bill of exchange drawn there
for. it shall be valued and assessed at its value
in Confederate currency at the place where tbs
tax is paid.
V. Upon the amount of all solvent credits
and of all bank bills and all other papers issued
| as currency, Except non-interest bearing Con-
lfederate Treasury notes. and not employed in
registered business, the income derived iron