Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1864-03-18
Instructions 10 Collectors Of Taxes, &c
4 Optional ISSI RUCTlONs no CuLLECTORS
y ASD ASSESSORS nF CONFEDERATE TAXES.
Oppicr or , ON Ms .IoEHR ~ TANEs, |
uizh,,.,I Mach 1871 (

hiCnuhlhII ia4N" IL l't-
The following additional Instructions, adaptel TO The
Amendments of the tax laws OF Isis, and 10 the act inpo
sing additional taaGs, approved 18th February, i>pi, VII
be duly observed by Vi, o:lceIs Gagagcd in the asse''ui"i'
and C Election OF taNe, for The Confederate States.
i. Understanding Treasury notes, Us. ally known as tif
::su notes, are no tsnger 10 be received in payment o.
=. 10 certificate o! dep at for ta~rs, made since In
February, Is6i, will he received in payment Of ia>es.
Any money received 90 suClI Certificate nu, | he returned
Is illegally psih.
q Fetal dealers, whose quarterly sales exceed SI"o and
are less than $50, shall pay 80 sprc'fc tax. anu wheT,
their quarterly sal=s exceed $j'~, the specific lax shall h'
fJb Az heretofore. Where such sales are less than SivL
The party Is exempt from the specific tax.
!. Every person whose business il is to sell or oder Il
sell slaves, shall be dec'ned Ii Wholesale dealer.
.. Contractors working fer, and ceiling ilrlr own pro
ducts exclusively to the Confederate Sturrs, TO an amount
not exceeding $500 a year, and dealers that sell eScIu
sIyrly 10 CONSUMERS, AID not to others 10 sell again, ART
DECLARED retail dealers.
4. Distillrrs are required, Is heretofore, TO pay ~ pei
c,ntuu on sales, anI al,o 20 per crntuin on the value u
all GJuoI, distilled IUy others. This refers rhclus. vely Il
gcncra al disul!crs, and not To dis,illrr5 OF irult Tor Ninety
iay, or less. Inc tax un dis il!vrs IL declared 10 be 4 lie:
OIL the still or stills, and upon the other articles and iN
lures used, and shuIl have priority over all other liens.
!. twenty days are allowed Registered persons 10 mast
their quarterly reLurus, alter the expiration OF II quarter
aud pa ment Of the TAX i, required to he made within suci
Than tell nor more than thirty days from ia { OF notice.
;. When the income OH any manufacturing or mimi.
husi-r.s is derived from the production OF pig metal OF
bloom iron rom the ore, there shall he deducted the cost .
labor, food ami necessary repairs.
.. When the far,uIr or planter shall fi! 20 deliver his
taxes in kind, a. required by law, lie Is required 10 pay
1--WE times the estimated value Of the portion not dc iyrred
To he cOiluctsI In the luHnner heretofore provided.
Ia. Not uuIy Farmers, pl ,ntrrs and gruLiers are require,
TO Pay The tax In Kind uu slaughtered noes, but every
other pc son who daughters hogs Is ieluired 10 Pay til,
same. exec. / such pcrsuIs as do not slaughter more thai
80 pounds Of net pork, aud they are exempt.
Ii. Every officer, soldier or srarnen, III the military oi
ma val service, or w..O may have been lisrtai :ri I tere
from on account, OF wounds or physical disability, and any
widow o: snrI officer, soldier Ur seaIirn, or AIRY head Of
! family WHO does not own NOR, than ~" CONS aud calves
u exempted from the tax Imposed on neat c,iilc.
l.. In DISTRICTS heretofore {, Or wGicI may h-rcai'e- hC
aS,rtain-I % lie ftnl'racticao.r for the co lection Uf fa>r'
III kiui, W ere Q.arterm -trrs anI Con,mi-pAIirs SERVING
.-.tI troops III the he'd, stall have cole ted or my here
after collect from producers any po ton OF the lax ia Si ii
The receipts OF su.h oiicrrs shall II hrli .ool to The pro
ducers sairs: Tie collection o. tr money value Of "a |
tax, u Tie extent AMI Value Of su:h puri:rns IL MAJ have
been or mag tt hercaf. cu.lrctei. Tax Co ! rtors Ave
Il rested 10 receive such re- cipts un'l. tie oath Of t!t
tax payer IL satisfaction OF the rno.el value Of r,,ir, ,
co lrc.~d, provided they urc satisfied The s2nlr ar. senu
Inc, and to turn them Oy, r 10 tie Sta = L Hector vs. ~
much cash, and the stLic Collector will return 'hr.u - I: l.
office.
Section Is Ut the amended Act pIircs iha' asars.ors o
The laA in kind ehAll hereafter Dr ~, uinied ry, aid Lc UT
der The exclusive control OF, tlU War Drya tmrnt. Unit
such assessors are DO ap.oin'ed nnd qualified, and not e
here / giYdD, the pre- rnt iIsse,suis viii CO TIME To d.,
charge all The ditics OF sssrs,urs OF the TAX ia A!nd, ~
well a. VI r.Oney taxes, Ii heretofore.
~. The es im."trs Il .ncom,' AID pr hts, aud the state
incnis or Di Is Tor tbs auolLt OF tax on Occup 1t "n., 80
Inc "a VI huius sr.t 10 ihe State CoIlecio ~ hereto ore
rrQu red - section II, Tax 40, 8 all he arr nsci anF
copied into Il general list u true copy Of which hIh b,
sen; - the state Collector, In He'd vi the blIs, esti.AatG;
aud statements themselves.
"a The salaries II state Collectors shall he one tenth Of
o,r per cent. ul the amount collected in each State, Tie
salary Ia II case % be less tit III $1,000, nor more t.ar
Sj,uH.
IL. The assessnrs are required 10 make The two genera
lists Of persons taxed, wh:Ga have been heretofore rcquir
ed OF the District | o Electors.
10. All property, rurreur2, credits. imcome and prof :
and eve y arl.le or object subjected To taxation shall be
C, imaieI /, valued aud assessed 81 the value I.rrepi ut the
t,t,. nj us.rA.uurut In Co ieIcTatr I cH5uTy iIptts.
IL. The c0iuprnsISion oi District Collectors wall heT-a'
Ter bc i've per cent. Oh the hrnt twenty thousand duirsrS
co. ected aud paid over, two Jar c-at on the next fh.rt
thousand dullars collected aud y id over, oEe per cent. Oh
The nrxt tity thousand. aud o.e tenth OF one per cent. "n
all moneys collected aud paid over, ABOVE tie suu OF &C
aunirri thousand doll .rs.
is. A,srssurs shall be allowed eight dollars for every
day ra.ployed In maklIg lists and assessments, and ri. BIT
dollar, Tor every one hun :red taxable PERSONS ron'aius,:
Ia Ia. list as completed aud delivered 10 the collector.
~ Referees uuder the Tax Act, shall he paid for their
seri Ices five dollars 4 day, while 10 employed, and ASSES
snrs and collector ar: empowered to compel the attend
ance OF witnesses by written summons, AID TO require
their tr liIiony in any matter II nrcs:iga;iou IN reference
10 the .ssrs,neut, and estimates Ol ta.rs, and such wit
u-s.es are eutitled TO such compensation rs Is a lowed vii
nesses for attending UPON cuurts vi record In the State
where they attend.
T.yinen,s to referees and witnesses will be made by the
disbursiDg clerk u this oi1ct, upon accounts certified as
required y rrsu aiiohs.
~. When p=rsoual goods or cla.t-l., dIs:rained fer
tsArs, shalt be claimed by amy person u;llrr than the par y
for whose default the dlstrainI IS made, the claimant shall
be rruuirr ed TO tile with the uiEcer making the ii-frLis:, Ala
aridaylt, stating distinctly the nature AMI extent OF his
claim; and then the rinhI Vi property shall be de:erminrd
as follows:
The collector and claimant shall each select a ,!isintc,
Rested freeLuld-r VI the vi image. who may call In ! third
la cIse Of disMgreemeui. II The claimant 81 all neglect ar
refuse 10 select n f%rrrh"ld-r, the Collector shall select two,
whu shall proceed 10 decide the claim. Witnesses may be
Introduce b. either ptTty, AID the decision Ia tsclI case
siiaI, ue nual and conclusive.
The referees 81! u'tn"s--s IN such casey snail u" "i,i ~
before sss,cd, and any m,,ness fail II - .,,rud upon the
auinnhir al referee IL any case, j, subject to n penalty
III one hundred dollars, with cos:., which the Collector Is
instructed 10 sue for 10 any cour; u competent Jarisdic.
tloa.
ii. The Secretary Of the Treasury Is authorized to DIS.
urp,e yhh the use Of individual lists, bills or statements,
Whenever he sIaii deem Is c tpeuient 10 d. 50, aLd tine
commissioned Ut taxes is authorized, under hy direction,
10 de yise the mann,r and torui Of making returns and rsti.
mates. Whenever any sucu new form or plau il devised
and adopted with reference to any class OF tax returns,
special Instructions will be Is iurd 10 the tax officers, ex.
~. section 5 of the act amendatory OF the assessment
act, prov dcs that IL the Treasurer, Assistant Treasurer, o.
Depository OF money OF The confederate States, or any
clerk In the office Of such Treasurer, Assistant Treasurer
or Depository, or any Collector OF laNes, shall prior 10 the
tirst day Of January, l>Gi, III the course OF the lawful bu,!.
meas of such OF Ger, have received. In payment or on de.
poIse, in such Office, any forged or counterfeit Treasury
notes aud shall establish BY proof TO the Satisfaction Of
To-. Secretary Of the Treasury, that the receipt OF such
forged ur counterfeit Treasury notes was not the result of
any want Of diligence or care and attention on the part OF
such officer, but " AZ In good faith a mistake, i2yolving No
iauIt on his part, the Secretary Is Invested with the power
10 relieve such officer from liability. The proof contem.
plated by said scctSn. ID case any tax collector has re
criyrd such counterfeit, notes and is unable to trace them
70 the person from whom they were received. shal. lie
made out IN writing, accompanied by the afiia 'it Of the
collector, and transmitted TO this office through the tate
Gollect0 WHO Is required 10 give lis written opinion as 10
the merits Of the application Tor relief.
20. rrOd-crrs OF s~eut Potatoes In 1903 may make COM
mutati, ~ by payment Of the money value thereof, a. rates
To be liked by the Commissioners under The lmprtssneni
act. The COMMUNICATION will be collected 10y Post Quarter.
MASTERS, and not by the collectors OF money tax.
"a. An act approved 18th Re: ruary, lsG4, provides that
when cotton or o hef property subject to iaxrt;on Ia mt
ney, shall have been bnrned Or otherwise destroyed by au'
IL ,rity OF the Government, before The expiration VI H.
time GAed b. law for The payment Of tbs tk thereon, the
Taxpayer may apply 10 the Distlict Collector, who shall
Investigate the facts and make report ~therrofto the State
Collector, VINO may, II satisfied OF sueh destruction ny
Government au.n"sns, em. .e Sna la. AN
~ ~ 10 H.. ST. I:oilr.ior and th- t,y.n.var In rv.rv
.nch case 1hrn decided against him, shalt hny. the right
oT .une,l tn The Secretary OF the Treasury, which apue,I
s,,.Ii 81. transmitted by the State Collector, with his views,
- mi. oIrre When In. c.op GU, Of which the tax ia kind
I. 4, n. maid hs, b.rn taken or dr.truycd by the ENEMY,
n. District IolI-ftor NAV remit tee tax, In Whole or ~
nn,, a..nr,,Iry IN ,he .,i.,t uf M, loss ,us, aIn. II Lv The
49, Th, iacts In zach case shall be rrportrJ It. The
imN C,u..,o- snI tb- ,rmi.sInn ,h,,ll moi n. VA IL Nh.
III ~ - Lv Inn and in case. Ilr. los. be .u,taIrr,
mrlnr n ss,r.,ur.ut. The as,rs.o or. OH sat STA: tory , rot
,n.,.. M, n. kr ,i,,luctiol tl,rrrf,r In btornrti,n 1, ia.
in..
In ,r,ctic,hlr dI,t,Ic 4, the Post Uunrtcrmast. rs holIi.,s
and .rn,rnIIinr IN. estimates of rax.s ia kind. shall l.. held
.nJ rou,ihrrr a. The prltrIct Collector, Upon VIII u, thu
I,.wrr i. coLlrri ed 10 remit. Hut In iInpTacIIrabie dist rict+
whrr. estimates have been TURNED over 10 the District C,r