The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-10-04
PUBLIC ACTS
Passed at Tie first Session Of he I'd Conq,es, NJ
the Confederate States
: AN ACT TO AMEND THE TAX LAWS

| section
the "Act to levy additional taxes for the common 40
fence and support Of the Government" apnroycJ IsI
February, 1864, be amended and re-enacted an ne .,
read as follows, to-wit:
Section l. That, in addition to the taxes Ievisa H.
the "Act to lay taxes for the common defence and y
carry the Government Of the Confederate State
approved April twenty fourth, eighteen hundred "a
sixty three, there shall be levid from the 7th dav ~
February 1864 the subjects of taxation hereinaAS
mentioned, and collected from every person. coma,
nership, association corporation, liable heeio,
| taxes af follows, to-wt:
l. Upon the value of all property real, Personal
and mixed, of every kind and description, not herein
after exempted taxed ut different rate, per cent,
Provided, tha! from the tax the value Of properv
employed in agriculture shall be deducted the yajpe 81
the tax in kind derived thcrefrom during the same
year. assessed under the law imposing IL, and Do
lvered to the Government, whether delivered during
the year afterwards, including the bacon. delivern
bic after and not prior to- the assessment Of the tar
property employed in agriculture aforesaid and
the collection of The tax such property shall be sus
pended after assessment under The order of the Sec
rotary OF the Treasury until the value Of the 1.-THE to
be deducted can be ascertancd and when so ascer-
tained it shall be the duty Of the post quartcrmaer
to certify, and of the district collector to deduct the
value of such 1.-THE, and any balance found due may
be paid in bonds and certificates therefor authorized
by the "Act to reduce the currency and to authorize
| issue of notes and bonds in like manner 40
other taxes payable during the year: Provided, Thai
no credit shall be allowed beyond five per cent.
ii. On the value of gold and silver and plate
jewels, jewelry and watches, ten per cent.
III. The value of property taxed under this section
shall be assessed the basis of the market value Of
the same or similar property in the nciGhhorhood
where assessed, in the year 1880, except In cases
where lands, slaves, cotton and tobacco have been
purchased since the first day of January. 1862, in
which the said land slaves, cotton and tobacco
so purchased shall be assessed AT the price actually
paid for the same by the owner: Provided, That land
purchased by refugees and held and occupied y them
for their and residence shall Ice assessed
cording TO its market value in the year 1850.
Sec @ That section second Of an act entitled "An
act to levy additional taxes for the common defence
aud support of tho government approved l7th Feb
ruary l864, be- and the same is hereby rcpenlcd aud
II is berehy declared, ihi All ue proper! an assets
of corporations, associations aih JOINT STOCK comla-
mes OF every description, W"'nyr Incorporates OF not
shall be assessed and taxed ~ The same manner and
to the same extent rs the property ana assets OF indt-
viduals the tax on such property and assets TO bc as
sesScd against aud paid by such corporalons assoc
Citations and JOINT stock companies: PROVIDED Ihat
no bank or banking company shHlI DC liable 10 pay
tax upon depoSi'cs OF money 70 the crea OIL ana SUP
Ject to the checks OF, oihcrS: lIo'lueu iuh'" ib-
the stock, shares o. interests properly"
assets in corporations or joint stock companies or as
soelaon! snail not he assessor or nAeu' ana Pro'i-
ced further, lhat al properly "l'h'h 'he ehem!
lines be- and The same - hereby, exempted E"n All
taxation so long as il remains in the cntmy's ines
Sec 3. That paragraph Of section three cf "a
act entitled IAN levy additional taxes for the
common defence and support Of the government np-
proved 18th February 1861 be, and the same is here
by amended and enacted, ms 10 read as follows:
Upon the amount OF all gold and silver coin gold DUST
gold silver bullion, moneys held abroad, or bills ~
exchange drawn therefor, liomiss"ry notes, rlEnt'
credts anu securities, ft!""I' III i-,''GH 'o"ntl''
hFe per cent 10 DC P"' }" S'''c' OF Nul'r"'r ,''"
snry no'cS at IhcIr ''iu' u" ''H"It" win 'P'c'c ~
the time inc lax i fathi'i the 'tI"'r ''"c ~ sPe
ce an" '""i'u',".' ","S"'S 'a''s ' ~ tu'P"s' VI
pa! 'he'' .n"e, ".S Nv w " ~. ~! ~ W
tLe rJrc,,inn ~ ,Lo Sccrc,ary Of ,to Treasury
M -, 49,. -,
oec d ln", ss'''o" s'%'''h VI NJ ~ W "l''n'
,' NV 'n'lvu y" ~ ~ ~ ''' "NN' ' - ~ ~ -,
CIV. 49,, ~ '! , - y ' 20, -, ~
ot'es, "PhroNeu t'' rcp'UnI!, I"''' re' "h" '"o
same Is h'F'o!' "u''"@'"' ~ Us " '''u 80 '''"S'
l. The income, property and money olher man
Confederate treasury notes. o. hoSWmlF, nS!l"ms,
churches, schools, colleges ana other charitable ins'
ons shall be exempted from taxation under the pro-
visions Of this act, any other law The property Of
companies formed under the act entitled An act TO
establish volunteer navy, snail be exempt Ht TAX
atIon except on the income.
H. That paragraph 6, sec oil The same act be and inc
is hereby amended by adding thereto ms iUllows;
"If any person shall fail 10 make due return, rs re-
CURED by said section, Of The income or profits taxed
under any law OF Congress- or III case OF disngeemeh'
with the assessor, to submit The same to referees, m
provided by law or shan IAN or refuse TO pay me 'aA
the[coh' Wl'hh such Iiil' as sIHI pc I''S'I', a.
ruplc h".ice' oy 'he G'@!'''' co.',c'o', "'''' '
Fection OF the commissioner OF Taxes tu,n person
shaii be deemed an" hcI" 20 nc ~ Ir'"H,. Ilo,'S"
such person sha not be deemed ana hc'' 20 % ~ W.
fault, who may Ian, or mas iailed 10 m""' ym'nI
due returns, In consequence OF the presence vi
ference OF the enemy, or the absence or n"gcct OF o
omcers charged Win tAc assessment anu Io''e''o" "
taxes.
Sec g. That this act shall not be so construed 10
Ii, g. ta.:. - -, ,,,d ,,t,or agricultural
nroJnc,s vLib ,,orc n,od,ccd in tho vcor 1863 and
= ,IT'I.a-'; r -, = ,e,i,,,,- 80, ,to ,-,h or Feb