Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1864-02-19
TIE TAX ELL.


* Acr. TO lay a:di;ioral taxes Gr TIC com
mon defence aid surpor, of tne Go7ern
men'.
Sea. |. The CONGRESS Of tie Confederate
States OF Amaric. d. enact, Tia, ~ addition
20 .ha ta1es levied hr the ''9at % lag taxes
COY IL. 5ounnlou defence and TO carry on the
Government o: thc Confederate ;iate," ay.
proved 9th Of April, 1863 'i'@.c sh:i! be
tcricl, from tns rasrhgt td - n'-. 90 -i.e
subjects Of taxation hcrehf-a5 nc'''ira9-, I'D
collected from every ,ersHa. = ~ 5a'r rahi".
al.uriaiion cnrlora'I'n. liable tltHr 10, taxes
.. toiIrws 10 wit:
+. Gcon tic value oc PROPERTY, real. F?@-
.oual aud mixed, Of every kind aud G"-""':-
ti0n, not hereinafter exempted Or taxed n Il
dh.rout rate, fse rer cent: Provided, That
RON thistax on the value Of property, en-.
i,loycd in agriculture. shall be deducted the
value of thostax in kind delivered therefrnns,
is assessed under tho law i'm posing it. and dc
lyercd td5the Government Provided, Tha.
no credit 24aliall be allowed beyond FIVE per
cent
RI. Oh the value Of gold ard silver wares
I'D patc jewels .i"wclry and watches, ten
per cent.
III The value Cf property taxed under this
se,tian shall DO assessed on the basis of the
market value Of the same; ur similar property
N the negbborhood where aesnsscd in the
yr.r $50. rSrcp: in cases where land, slaves,
cotton or tobacco have been purchased Fnce
the | IT ,,ay Of January: lSd2. in which case
~. said lend, Slaves, cotton aIid tobacco 50
purchased, shall be assessed III the price &c
tnaily p,id for the saline lly the owner.
Sec. >. On the value Of al shares or inter-
csts held in any bank, barking company UT
a aociation, canal, navigation, importing, cZ-
porting, Insurance. manufacturing, telegraph,
Q, nrcss, railroad, apd dry dee: companies,
Il, ID ali other Jiut stick companies ct every
kind, whether incorporated Or. not, live per
cc!t.
1'nc value os property taxed un;c" :als Scc'
I'll n shall lie a--ased upon the bmsis c! tho
r::lcl,et value IF sucli property in the neigh
i. rhr,,d whore assessed, i'll such currency ~
M; b. n r-.!era uso there, in the purchase
ar,u silr ii .:'h property, ut the tmo ni AZ
sIs .nlcnr-
Zee. :: l. JI"" Ghc nmouat of all cid and
silver coin, gil iIst, gold or silver bullion
whether hold = .hr blnks or other corpora
tions or indir1 ~ :. five PER cent; and upon
n! r;,ncrs nriA j., Had, Or upon H." amount
ni :,il hills oi cavhaDgc, drawn therefor on
foreign count,ies. y tas Of tive per ccat such
tax unnn money ,i,. DAD to 10 assessed and col
irrtnd according T. .tha raluc thereof at the
J,iacc where the Ia. y, pail.
RI. lyon the ar.r,.nt of All solvent CT lit',
and Of all bank bills, r5o all other pancrs If
sued as currency, exc!:i-j "e OF Hon-interest
bearing Confederate t?eas1,0 notes, ana not
eiUp'nTei in registered huIi', az, The lnco''''
irrived Irom winch is taxed, d,a per cen,.
Sc. !. tnon prof:s made in tra dc ahI ~
sincss. ns Howe:
/. On alI pr ii:s made hy buying AZ. sei''
ny spir''ua:s i!quo:-. flour, wheat, corn, ce'
Fu:ar II !a3-r' " syTnn, salt, Bacon. pork, bog.
beef o. hcct cattle, sheep, oats, lay, tcd1tr,
taw hides. leather horses, ri,i.ts hJots, shccs
cNitvn y'rHE. wVci, wooden, cotton or E,ixe:
c.oth?. hn'" wag0rs, harness, conl, iron, s;'ci
% Lailf ai any ;iiGc between th. Is, nr jar
"arT- lN'''; aUG tir l.: ot J.aary, 1865, ten
i"r cr";. III addition IT, the tx IN such p-,-
IS ~ l!cCmA u"dcr the "act to i::v taxes FOR
sIr conH.en dclc;ian, and c:r's ~. ~, Co
rrn -, II ;ho Confederate Statcs," approved
.i"rii 9th. 1SG%
II. o. ali p:"fs made by lusiag and sell
~ III .""v. s"l!. silver, iu.e;s0 cx,:hluge.
s,,aks. fHs. GENTS, rr@,iiss "r obligation. f
arY kind and any mcrrlan'!izo l1',p"-::-: ii :
# q; o.. say kind n,.t enr:r.-a.i in the
r:r'c;iGg paragraphs, be-wrcn the times
r...ieG ;ier.in, ten per cent, in aI.ii;a to
the tax 9n such r-cf!s w income. rDdsr The /
a;t :,f.rcsaid.
III On rhn amount, r PROFIT ".c"rIijng !
/ ~: y.igr pr cc3t maze G1i' :. either oi !
30 Icara lshS ami 1861, hy any ha:k rr
'n:'nE co,npang, insura CT, caral. na,igl- .
:i.', imrGrtn.. and cyrGrti' g Telegraph, cy- :
r. -. r,.iiroai ln%luia"t.ring. dry dU"k. ~
o.'"r i"int s'oci: cmYa"y Of any dcscript!%l,
'::r-h"r irc1rI"raTc Ur not. twenty-five" 20,
cli -uGh Excess.
: @. ) Tho iriloTinS exemptions from, lax. .
II ;, ln Ter his aCt a!,aIl be allowed, tl-Ujf :
Prnner:y Il? cash head OF n family T. ,hr
va'H 0: Sc hnndr"G i liars and for each
r,;,r4r c:,l Of the family To tho further vaiIc
rf orr hundred dollars; and for each son D.
tna'iv cng*s I'd in the army or navy, or vino |
his He'd ar been killed in the mlit"ry ,or n:.-
ral ..rr;,.. and who was y mGalher oi the
{ :.ni'T ~h.n ln entered III" scrviGr., - III"
far her rauc OF five iiund-ci dolar-.
II PrGrcrtY o! tho willow u! any :iiGar |!
SIZE. .G;inr or marine who may hav" died /;
cr beer killed il III" military or naval SER i
yica or where there is 20 wilrw, then Of tie (;
c.miir. ing minor cilren, to The value Of
enc thnuSard dollars
H. Property OF every officer, soldier, sniior or
n,a,no aruaIly engaged in the military or naval
service or &C such ~ have been disabled in such
Oarvica 10 the Ts'ue Of one thousand dollars.
p7ovdcd, tia. shc above exemptions shall nos
apply to ary person. whose property, exclusive
cf fouscholl furniture. shall be assessed nt Il
value exceeding one Thousand dollars.
". That where property has been injured or
1ea.royci by the enemy. or the owner thereof
has been ten pnrarily dcnIived Of the rse'or cccu
pancy thereof, CT of lie means Of cuivains the
same hv reason of the presence or the proSimi
~ of tho enemy, the assessment on gnch proper
ty may be reduced, in proportion to the damage
sns'nincl by the owner, or the tax assessed
thereon may he reduced in the same ratio by the
his.rict collector, OH satisfactory evidence sub
mitad TO him by the owner or @ssessor.
See Il That the taxes on properly laid for the
yeqr 1861, shall he assesa-d rs on the day of the
passage nf this act, ard he due and collected on
the first day of June next, or rs soon after rs
nractiblc. allowing exclusion of ninety days
Wc.t &C the Mississippi river The additional
.nxes en- i'm ONES or profits for the year 1855. I
levied bv this ac', shall i've assessed Gnd collect
e {. .r'hw;th and the taxes or income. or pr f.
for hn year l-l:4. sial be n.sessed aud collected
arccrlirg 81 ~" pr2visiors Of ;h. TAX aud aS,es
IN III ACTS Of 1863
SEC !. s mech ofth. tax nct # he "a h day
u.
frn,n property or ,ff.r's on tho amount or value
nf 'shch :. tag i: We'd Ey thi4 set aaI a'so lie
Fl t u'inn Of said hG'. susp ndei for III"
var 1864 au3 TO csiracd rent. hir' or int-rss:
On property or credits herein tnrra Gd ralonm.
Shall hl assessed or taxed ~ inc mes uider he
Ia, a.t &C 1853
So :. That :hc tax impnscd by this at al
bon'I Ci III. Confederate s a!es hers tofJre issnri
sl,al in no en- e exceed tic ntare.t on The :; ma
and snch ho"''e, Hhtn bold by or FIR minors rr
luaatcs shal be e1erpt from the tax in al
cases where The ntcrss on he same shall .ut
exceed one Thousand dollars.
r F. f y l. s 7 II Z y s.
OFFICIAL DESPATCH.
DvBL!S, Fch. Ii. l-G4
General S. ConpER:
Tkn F1rir-F, ,fth fIS-; Sj--ir;c J5f6rtrc