Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1864-03-25
INsTRUCTIONs To TAX COLLECT
RRa.

Hon. Thompson Allan, the commissioner Of taxes,
has lsEued the following additional Instructions adapted
to the amendments OF the laws of 1868. and the
act imposing additional taxes approved i7h February,
1864 which will be daily observed By sIl officers
gagged the and collection Of taxes for the
Confederate States;
l. In.ers stbearing treasury notes. usually known
the 730 notes. no longer 10 be RECEIVED in payment
10 certiacats Of deposit for axss made since I7th
February, 1864 will be received in payment of
Any money received on such certificate must be re-.
IN. ned a. Illegally paid.
3 Retail deaiers whose quarterly sales exceed 500
and are less than e5G0 shall pay S25 speche tax and
where their auaftery sales exc ed s5GQ the specific
tax shsl be ESQ heretofore. Where such sales
s han sI o. he party is exempt from tbs specific tax
4 Every person whose business Il is 70 sell ofsr
sell slaves snail be deemed Wholesale dealer.
s. Contrsctors working for and selling their pro-
ducts exclusively 20 tue OJnfedsrste Stsfes 10 al
amount not exceeding $1,000 year, dealors that
sell exclusively consumers, and not TO others 70 sell
| again, are declared retail dealers.
g. Dinlers required, hcfstofore, TO pay 20
centum on sales, sud also 20 per oentum the value
Of ali liquors distilled fer others. This refers exclusive
ly general dsers and not 70 diBtera Of fruit for
ninety Gays less The dIslsrs Ia declared
be lien the still stills and upon the other sr
ess and fixtures usse and shall have priority over all
other lienk
T. Twenty days are allowed registered persons to
make ihelr quarterly returns afer the expiration Of
quarter, and payment Of the tax ls required 20 be
mads within such time as the collector SHAH designate
time not 10 be less than ten MOI more than tlrty days
| from date of notice.
| g. When the income any manufacturing or Mining
business 10 driven fsem the production OF pg metal
bloom iren from the Oe, there shall be d6dpctsd the
1 oosl Of labor fcod xnd necessary repairs.
g. When the farmer or planter shall fail to deliver
his in kind, rsqured By law. be Il required
pay five times the estimated vsae Of the portion
delivered TO be eosetsd in the manner heretofore pro.
vided.
TO- Not only farmers. planters and grszisrs are re-
qaired psy the In nd slaughtered hogs bui
every other person slaughtered hogs required
nav ths same except such persons do net
more than hundred and City pounds Of net pork,
| H. Every ofacer, soldier seameu In he military or
naval service who may have been discharged thers
from on account Of wounds physical disability, aud
auy widow OF such officer, soldier, sesmsn, any
| head Of family, who does not 0En than two
ceFs and ealYeA exempted from the tax imposed on
10 In districts hsretofore, or which may hereafter be
sscsrtaned be, impraecsblo for the collection Of
taxes Ia kind where quartsrmasters and commssarieB
serving with troops in the field shall have collected,
NAV hereafter collect from producers any portion Of
the tax kind be receipts Of such officers shall be
hed good the producers against the collection Of the
money value OF their tax, 10 the extent and value Of
such portions may have been, may hereafter be
celleetsd Tax collectors directed TO such
csns under oath OF toe tax payer in gatsfsc1iOa
the money value of thes collected, provided they
are sssd ths sans are genuine and to turn over 20
the state collector ~ 50 much cash. and the State co
lector will return them to this office.
Section 13 Of the amended sot requires that
of the in kind shall hereafter De appointed BY and
be under the exclusive control OF The War Department
Until such 50 appointed and qualified and
notice thereof given, the present assessors will continue
70 discharge AL the duties Of Of tbs tax In
kind Is well as Of money taxes "a heretofore.
10 The estimate Of incomes and profits, and the size
msnts Of bills Ior the amount q tax on occupations
etc instead Of being TO the Stale collector hsre-
tofore required BY section II tax sch shall be arranged
/ and copIed into 3 general Ist true copy Of which
EhnIl be sent to the STATE collector, In lieu Of The bis
I estimates and statements thensslveF.
a. The salaries Of 5lzte eOiectOrH shall be one1enth
Of one per cent tbs amount collected IN each State,
the salary IN cAss to be less than $4,000 more
than &5 coo.
Isl The ssIessoEB are required to make the two sen.
ersl lists Of persons taxed, which have collectors
Is All property credlts lneoms and profits
and every arssee obiscs injected to taxation, shall
he estimated, vslued and ssd st the value thereof
at The Of TIE assessnenti n Consderste treasury
III The compensation Of dStriet collectors will here
after be ave per cent the rst twenty thousand dol
lara collected snd paid over, Two per reGt the
thirty thousand dollars collected and paid over pei
cent on the next fifty Thousand dollars and onetentl
Of per cent all Moneys collected and paid over
| above the sum Of ono hundred Thousand dollars.
le Assessors shall allowed eight dollars for ever
day employed in making lists aud tssesunsntA. ant
eight dollars for every one hundred taxable person
contained in the list competed and delivered to th
collector
10 Referees under the tax act shall bs paid for the
services ave dollars day, while smp0yed, snd
sesscrs and collectors empowered to compel the al
tsndauee Of witnesses BY written summons and 70 rs
quire their testimony In any matter or investigation
references 70 the aud esmstss Of taxes,
such witnesses entitled 70 sach compensation
allowed witnesses faF attending upon Of rseOr
in the State whsre they astsnd.
Payments to felarees snd nnd Witnesses viii bs mad
By tbs dshurng clerk Of shis ocs, upon aSeounts e
Y tlasa q TsqqFsd ey Fssuissioas