Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1864-09-15
Thy AUTHORITY

IBY AUTHORITY
ACTS AND RESOLUTIONS PASSED AT THE FOURTH
SESSION OF THE FIRST CONGRESS, 1885
AeAo to amend the for the assessment and COL
lection of taxes" approved Nay first, eighteen hundred
The Congress Of the Confederate States of america do en-
oct That me Act for the assessment and collection of
taxas approved Nay first eighteen hundred and sixty
of the Treasury here authorized to appoint chief clerk
TOR the office of the Commissioner of Taxes who ha
ceive the same compensation allowed by law the chief
clerks OF the other bureaus in thu Treasury Department.
Second The second section Of the said act is hereby
amended and rec SO as to read a. follows Sec
end collecting all taxes and internal duties,
the President with the advice and consent of the Senate
State Collector, who shall be resident and freebooter
the amount collected Provided That m
no case shall the salary be less than two thousand
sha under the regulations prescribed by the Commission
Of Taxes under the direction Of the Secretary the
Treasury, be charged with the duties imposed upon him
Eet and with superntendencs and direction OF all the du
ties OF the various officers his divisions State created
nee to dsehsTge the duties OF bis eioe in such amount
ury and shall take oath faithfully to discharge the duties
OF his ONCE and to support and defend the Constitution Of
hereby amended and reenaced SO as to read as fol-
lows: Election thirteenth That the lists aforesaid, shall
the Commissioner of Taxes under the Direction S c
the Secretary of the Treasury, with reference to
the time when the said DUE and the
respectively, after collecting the said ss shall proceed to
The same and to make two general lists the first
which shall exhibit in alphabetical ORDER the Of all
persons liable to pay residing within collection
district together with the value enumer-
racn a. tue case may require Of the objects liable
taxation within such DISTRICT for which each
a La OF Tor whcn any hfm company or corporation
second list shall exhibit alphabetical ORDER the lanes
all persons residing out of the collection district, own
ers of property within the district together with the
and assessment enumeration thereof the may
with the amount of tax payable thereon aforesaid The
forms OF the said general lists shall be devised aud
ed by the state collector under the direction tho
missioner OF Taxes, and lists taken according such forma
sa De made out Dy the assessor or assessors and deV
cred the district collector Within thirty days after the
a TAXI to as ny M his any c
the time aforesaid not being prevented hererOm by SICK
be discharged tom office, and SHALL moreover,
the OF Two hundred dollars, recovered for
tue OF the Confederate States with costs of suit.
Fourth. The weHtyourth section OF said is hereby
amends and enacted read follows Sec
its, income profits, every article or object sub
ected to taxation, shall be estimated valued
federate treasury notes. unless provided the
law imposing the tax" Fifth The thrysxth section
the said act is hereby amended and reenacted
read follows: Sectoa thirty sixth. The compensation
twenty and dollars cojeced paid over per
cent the next thirty thousand dollars Collected and paid
over one per cent on the next hfy thousand dollars col
all moneys collected and paid over above the of one
hundred thousand dollars And there shall be al owed and
paid the several asssEsors for their services
act eish dollars tor every day employed IN making lis
a"d assessments under this the number of days being
certified by the district Collector and approved by the
ae Collector and also eight dollars for every hundred
taxable Contained the .ists Completed by
such ard delivered thu collector Provided,
That cites and large towns which in mis- judment the
pubic interest may require IT. the secretary OF the Treas
shall lave power to increase the per diem compensa
tiln OF ASSESSORS, st to exceed ten dollars per day.
g. Referees under lay taxes for the
defence and carry the Government OF the Con
federate States, approved April tweIty-fouh, eighteen
hundred and sixty three sha be paid for their services
five dollars day. while employed, aud and
sha have power to compel the attendance
Witnesses by sommons, and require their
muny ia any matter investigation in references to the
asesam2a and estimate OF taxes such Witnesses shall
be entitled TO the compensation allowed Witnesses
for attending courts of record ii the state
they may be required to attend Payments to referees
AID Witnessed shall be made by the doursng clerk ia
the Cfice IT Commissioner OF Taxes upon accounts
tiled shall be required by the regulations Of said Of
Eo s. Where personal chatels or goods are dstrained
for shall be claimed by any person other than the
~ 1or whose detau the dlsrains made the claimant shall
tie 18th the officer maUkiOg the disraint affidavit stat
ing distinctly Inc nature ard exeH OF his can ana there
the right OF property shall be determined follows
The coleco and the claimant shall select disinter
ested lrceholder Ct the Vlcnage who call in third
in CT disagreement. If tins claimant shall neglect
refuse to select eeholdeE his part the collector may
eiect two. who shall proceed before provided. Wit
map be introduced By either party and deca-
Ion IN saoh case hnaa De NAL and conclusive Tne refer
Cos ad Witnesses il such SHALL be paid provided
the second section, ond witness failing 70 attend
the summons Of referees, in any metoned this
act shall bs SUBJECT penalty hundred dollars to
recovered with COSTS in any court OF competent us
| diction.
SEC A. Tae Secretary OF the Treasury is hereby author
lied to dispense with the OF individual lists bills or
statements required OF under the provisions
the Act to lay taxeR for defence and carry
the Government OF the Confederate Sates," approved
Arrii eighteen hundred and sxtythree,
the asSessent and collection taxes
approved sy first, eI dsh hundred sxytLree, and the
Commissioner OF Taxes s hereby authorized and required
under the direction OF TIE Secretary the Treasury, to
devise the manner asa form OF making returns and cs
"a Of tsXss, AID to esGa5ieh aysen may be
deemed best for tbs assessment and collection OF the taxes
Without the individual lists bills stateaelt Aforesaid
PrcUded That the estimated Ct raieTees shall be made, as
heretofore ia ACCORDANCE with the provisions Of the acts
| aforesaid.
SEC. If the treasurer assistant tTeasIrer, or depos-
ary O! money of the Confederate States, any clerk
the office Of such treasurer assistant depos
r or any collector Of taxes SHALL prior to The rst day
OF January eighteen hundred AID Ia the course
OF the wfu business of sach officer have receed in
ent or OF dospost in such Office forged
treasury notes, and shall establish, by pro to tho sas-
faction OF the secretary of the Treasury that tia receipt
Of such counterfeit treasury notes, was t the
result of any want Of diligence, AID attention GA
the part OF such officer bat IN good fAh HmtdKo'
involving fault his part, sad Secretary shall baVe
po@er to relieve such officer from liability, on ACCOUNT OF
| any forged .r counterfeit not1 so received
| Approved February H. 1864. Bepi2-ls@41
| PLANTATION FOR SALE.
| z OFFER FOR SALE nv Plantation in Rowan county,