Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1864-03-25

sessor Il authorised Ia rsesivng returns Of properly
money, etc. to administer oaths 10 tax payers In the
following form:
you DO solemRly swear that you VIII render trus
ana leihfal ratr and statement Of sli the properly
articles or objects for which you are liable to taxation
aud Of which required by law 70 Be made At
this time and that you viii -snsgerT male 10 An
questions which shall be put % you, touching vgur
property or effects, or any exemption which may be
claimed. and aso any fact IN references thereto
that you shall speak the truth The Uhois md
rOthng bat the truth, help you God" The asses
sor after administering th5 oatn VII men nterr gate
the tax payer 70 bis or return, and 70 any other
iset crcuDstaucs Necessary 70 be known n arriving
st true return, and after the same snail hsYe been en-
tered the List sheet the tax pAFer viii be required
sign It, as hsrefnbsfora stated III any ezsuBton s
claimed, the rst hing 10 be Escertansd By tie ssses-
sor VIII be WHISTLER exclusive Of housshoid 1arnitlIrs
the vaiue Of the property Of the tax payer s15et 70
s tax aeeordtngt0 the bas Of valuation laid down IN
TIE act, exceeds thou and dollars IL l. deea no
WI oe lnterTogated under oath 70 the facts upon
Whien II u claimed, ana II the facs be sasfacorY es
tablisned, the exemption viii be allowed
81 The question 70 whether the valus OF The
tthes Of 1868 or hose Of 1864 IL 20 BE- deducted from
the tBe value Of property for 1861 hss 70 many
attendant dfculnez that Il s deemed best not h -
tie it at present by be Department bat to refer %
Congress st its meeting ia May. The tax not being
payable til June 10 lojury viii ensus from the de.
lay.
Additional Tar on PrgfS, Leoied UHdsr &c.
liza february, 1864.
81 Immsdistey afisr receiving the Necessary forma
caed through their districts and require Of The
profits made trade and business, such be
made within such tins may bo prescribed BY public
notice. as follows;
On ali prohs made By buying and aslling a. any
time between toe lat day o. January, 1865 and hs lsi
day of January, 1854 any spirituous liquors -four,
wheat c0rn ries gar, mOazses syrup, salt bacon
pork hogs, beef beef cattle sheep. hay fodder
rsWhdes slssther horses, EuleA boots shoes cotton
ysrus, wool, woolen, cotton mixed cloths, hats
wagons harreEI ccai IRON steel or nAis ts1 Of ten
cent. shall be Azessed snd collected. This tax Is
in addithSn % tbs tax on income and profits usdsr
the tax act ot 2lta Ap,il 1863.
IL On all proihs made BY buying scd selling between
the hrst day Of January, leo3 and the frzs day Of
January, 1854, money gid, slver foreign exchange,
stocks note, debts credits obligations OF any kind,
and any merchandise property or effects Of any kind
not enumerated In The preceding paragraph, tax Of
ten per cent In addition 10 the such profits IN
come, uuder the act Of 9Th April 1858 shall be EElessed
III on the amount OF AL prosts exceeding twenty.
i've per cent made during iha ysAr 1853 By any bank
banking company, Insurance, esnA, naFigsti1n. In
pOriug and exporting, te eg-apn, express railroad,
manufacturing dry dock other Joint ss5ek company q
every description whether Incorporated not tax oi
twenty-five psr cent shs be assessed collected on
such excess in addition to the iueous tax Of such
banks companies Or sons under the set OF 4h
Ths sstnss viii be made and the pross sscsrtalnsd
10 the Tannsr required BY ihs last mentioned act a.
heretofore.
For the return Of profits under paragraphs and IL
form No - will be used and for profits exceeding Is
per cent named in this paragraph, fern No l3 VII b
used As fas; tbs estima aksu the rssssSorE
will transfer thsm the district cosetor inths
heretofore prseioed and required by law, who shall
proceed 20 eoeCt them forthwith The form If thu
oath 70 be administered % the tax payers and referees
iB laid down In article 3 Of supplemental Instructions
dated Sd September, 1868 Tho mode of ssosrrEining
the amount Of pronts derived from the purchase and
sails Of any Of the arses objects referred TO- viii be
that laid down in paragraph " section g. Of the act Of
I 24th april, 1853.
vii be Esssssed and collected according 20 the provi1I
Of the tax and assessment aes Of 1868 and vii be du
and payable the frs day Of JanuaEY, 1855 Bat N
ncome profits derived from property efiseia cur
log the year which properly effects ere taxed upOI
amount value by the tax sct OF lIth February 1867
viii be Subject 70 income tAI, under the provEIoBs
the act OF 24rh Aprti 1858 And no estimated rent
hire interest pro 3ery credits tsxed ad vasreu
shall e assessed or taxed as incomes under the tax &C
Of 1853 and ths hrg section Of this act Is snEpendeo
and excluded therefl as amended and resnacsed or
/ H. Of February, 1861.
4 81 An non-inserest bearing Coafsdersss treasury
notes, Of all denominations VIII be receiFabe et par II
payment Of taxes up TO the rst day Of April ls0i east
and until the rst day OF July, 1854 west Of the Asis
BiDpi river All Confederate treasury notes Of the de
nomination Of FIVE dollars shall be reeeivsbs in pBy
msnt OF taxes st par until rst DAP Of July, lo4 east
and until hrEt day Of Ostober 1854, sst Of the hssi
| sippi river After thas tine they shan be reeegabl
only at the OF sixtyiE and tEo-thirds
erv dollar promised their face The issue Of Al
treasury notes and the old under i've dolls val be T'
l ceiyable a. par
| AHtressurv notes Of the denomination Of ten, TWEEN
II and fifty dollars IRON and after the ls day Of Apri
1864 east and the LIST day Of July 1904 west Of n
Mississippi river shall only beEseeiVed IN payment
taxes ct the rate Of siztJsix and tvOlhird cents
every dollar promised their faces bit from and ats
tae Is dsy Of Apr, 1884 east q the Mississippi rive
all treasury notes Of the denomination Of kunG-E
dolIara shall cease % be receivable in payment Of
at any rste. The certificates issued ulder the aet
reduce the currency approved l7th February 1854 al
the bonds for which they ulaY be exchanged rece
able fer taxes Of the year 1854 It ths full amount
pressed o1 the face without interest," aud not Bu
se ths tax imposed for the yszr 1864 other bond
and credts
From and after the Iss Of January 1865 aons OF sa
treasury shall be received IN payment Of taAes
any rats EhaieVer.
s. Jcin s.Ockcompaniss and corporations may rst1T
and pay tax the shares Of thsir capital stock then
and whenever they shah ss8ect to do 50, n0u'
trereof Ehal be kiven 70 the shareholders ana TO q
tax disric in hish the place Of business o. s1oh con
paneg or corporation Is situated and the shares in q
hands Of individual stack holders shall be exempt
! THOHFsON ALLAN Commissioner Of TEzss