Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1864-03-31
Instructions to Tax COLLECTORS.

he 1880 notes, longer lie received in ct
q No certificate of deposit for taxes made since I7h
February, 1884, will be recevedn payment Of taxes.
Any money received on such Gel cate must be returned
s. Retail dealers whose quarterly sales exceed s4oO and
Ices than $780, shall pay SIS specific tax and where
their quarterly sales exceed $500 the specific tax be
$50 heretofore. Where such sales less $40
the party is exempt from the specific tax.
4. Every person whose business 1t to sell Cfar
sell slaves shall be deemed wholesale dsaler
dues exclusively to the COME derae States, amount
exceeding $50 and dealers that sell eXcu
sively and not TO others to sell aga
declared retail dealers.
cenum ON aes, and also 20 per centum She vain" of
liquors distilled Tor othera. This refers exclusively
days los The disiiiers is declared to b. u
on still stis and the other articles and fixtures
used, and shall have priority over all Other liens
T. Twenty lays allowed registered persons to make
their quarterly eiter the expiration Of aqar
sucb time a. the Collector shall designate be
less than ten, more than thirty da}s from date OF
g. When the income on any mauuac turny mining In
siness is derived from the production # pig, metal"
bloom iron from the there email be deducted the cost
OF labor, food and necessary repairs:
g. When the farmer or planter shall fail to deliver h.
in kind, required by law he Is required to
Eve times the estimated value of the portion deyeTe
to be collected in the manner heretofore provided
ed TO pay the in kind slaughtered hoga but eyer,
other person slaughers hogs is required to pay ~
same, except such persons as 40 not slaughter IN 70 ~
$50 pounds of net pork, and they are exempt.
H. Every officer, soldier, or seaman in tho nllta c
from on account of wounds physical disability, any
widow of such officer, soldier or seaman, or any head
family, who does not more than two cows and calves
is excepted from the tax imposed on neat cattle
II. In districts heretofore, or which may btreA!icr log
ascertained be- mpacc able for the collection OF aAr
kind, Quartermasters and Commrsares, serving
with troops in the field, shall have collected or may here
after collect, from producers any portion Of the tax
kind the receipts of such officers shall be held good 10
against the S of Of n Ge v
have beeu may be hereafter, collected Tax Co!lc
directed to receive such receipts unCer the oath
loft tax
collected provided they satisfied tie same ae
une and to turn them over he state Collector e
much cash, and the STAG Collector Will return them q l
Section 10 of the am,rded act requires that Assessor
of the tax in kind shall hereafter be appointed by
under the exclusive control of the War Department IN
til such Assessors appointed and qualified, aud
tce thereof gwen the present Assessors will continue
discharge all the duties of Assessors Of the tX in kid
well as of money taxes, as heretofore.
49, The estimate of incomes and profits, and the state
ments of bills tor the amount of tax occupations &o,
instead of being sent to the State Collector, heretofore
required, by section IA Tax Act shall be arranged and
copied into general list; tue copy of which shall b.
sent to the State Collector, in lieu Ok tie bills, estimate
and statements themselves.
IA The salaries of State Collectors shall be tenth o
per cent the amount collected in each State tie
salary IN no case to be less than $1,000 nor moro than
| S., 600.
lists of pessns taxed which have been heretofore Tcqa
ed of the District Collectors.
16 All property currency, credits income and'prodfs
every article object subjected to taxation shall b
estimated valued and assessed at the value thereof the
time of assessment, in Confederate Treasury notes
II. The compensation of District Collectors will bcre
collected and paid over two per cent on the next thirty
thousand dollars collected and paid over, per
the next hy thousand dollars, and tenth OF
cent. all monies collected and paid over, abog3 liz
sum Ct hundred thousand dollars.
Is. Assessors shall be allowed eight collars for every
day employed in making lists assessments, and c,
dollars for every hundred taxable peraons coutai
10. Referees under the Tax Act, be paid for Their
services five dollars day. while so employed and
dance of witnesses by written summons, aud require
their testimony in any matter or investigation in reference
n i'm M ia nd
nesses entitled to such compensation is allowed
Witnesses for attending upon courts Of record in the State
Payments to referees and Witnesses will be made by the
disbursng clerk of this office, upon accounts certified
TO- When personal goods cbattes distrained for
default dstraint made the claimant rn
be equed to tie with tho officer making the distraut
affidavit, Gtating distinctly the nature and
| as follows:
The collector and claimant shall each select n dsir,r
ested freehoder of the vicinage, who may call uiid
case Of diaagreement. If the claimant shalt neglect
refuse to select freeholder the collector shall select
who shall proceed to decide the claim. Witnesses may
introduced by either party and the decision in each
The referees and witnesses in such shall bc pan
as before stated, and any witness failing to ugoa
atty of thousand dollars with costa which the coilr
tor instructed to sue for in any Of competent
risdictiOn.
81. The Secretary of the Ire ,aury Is authorized d
pense with the use OF indiv lists, bills satemns
Commissioner OF lakes is authorized under his
to devise the manner and form of making returns aus
estimates Whenever any such new form plan IA d..
vised and adopted with reference to any class Of tax
turns, special instructions will be issued TO the tax oil
! explanatory of the same.
r. Section five of tho act amendatory Of the assoc
provides that the Treasurer, Assistant 1re4
rer, Depository of money CT the Con ederae States
any clerk IN the ctce OF such Treasurer Assistant TEE
eurer Depository, any Collector of lakes shall,
prior to the first day of January, 1861 in the
The lawful business of such officer, have received npay
ment ondeposit, in such ctce any forged
feith Treasury roes, and shall establish by proof a
satisfaction Of the secretary Of the Treasury that the
or r Frtal
the result OF want of diligence aid at.euG
on the part of such officer, but in good faith mistake
involving no faut on his part, the Secretary is invested
with the power to relieve such officer from liability g
proof contemplated by said section in any
ector has received such counterfeit notes and is unable
trace them to the person from whom they received
sha1 be made writing, accompanied by the
the Collector, transmitted TO this office through INA
State Collector who is required to give his written opinion
| as to the merits OF the application Tor relief
IS Producers OF sweet potatoes in 1863 may make
to be fixed by the Commissioners under the mprcssa
act Tho Communication will be collected by Post QItjg
| a. 4 act appro we'd 18th February 1851 provid.s.
when cotton other property subject to taxation
ney shall have been burned otherwise destroyed
hoity of the Government, before the expiration ~
time fixed by law for the payment of the thereon to-
tax payer may apply to the district collector who A
investigate the and make report thereof to the
collector, who may If sat!s ied of ouch destruction ~
Government authority remit the said tax. II the tax
any such shall have been paid ia ADVANCE IL shall
such case, when decided against him. shall have
appeal to the Secretary OF the Treasury, which apye
shall be transmitted by the State collector, with
this office. When the CROP out Of which the 10 in hIg
to be paid has been taken destroyed by enemy
the district collector may remit the in whole @
ACCORDING 10 the extent OF the loss sustained by Le IT,
payer The facts in each shall be reported Dr.
trict collector and the remsS ion shall be valid
approved by him. and in the loss be sustained p
to assessment the assessor, satisfactory proof tv
may make deduction therefor in proportion the O
In practicable districts, the next q1artermaser5 Lo.