Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1864-03-22
ADDITIONAL INSTRUCTIONS TO
COLLECTORS AND ASSESSORS OF
CONFEDERATE TAXES.

CoNFEDERATE TAXES.
OFFIcE OF COMMISSIONER OF TAxEs.}
/ Richmond, March i, '64. {
The following additional instructors, sdaI
ted to the amendments of the tax laws of 1856;
| and TO the act imposing additional taxes, apprs
Eyed 18th February, 1854, will be duly obser,
ed by all officers engaged in the assessme1
and COLLECTION OF taxes for the Oonfederat
States aa Is
| /. Interest hearing Treasury notes. usnall
| known as the 80 notes, are no longer to be re
ceived in payment oftaxes.
/ 3. No certificate of deposit for taxes, mad
since 18th Feb, 1854, will be received in pay.
/ ment of taxes.
Any money received on such certificate mus
be returned as illegally paid.
| g. Retail dealers whose quarterly sales excee,
| 800 and are less than $500, shall pay S25 spe
/ ciac tax, and where their quarterly sales excee,
| 500, the specific tax ehaIl b $50 as heretofore
| Where such sales are less than $1OO the party
exempt from the specific tax.
4. Every person whose business it is to sci
| or offer to sell slaves, shall be deemed whole
sale dealer.
5. Contractors working for, and selling theil
own products exclusively to the Confederate
year, and dealers that sell exclusively to consul
mers, and not to others to sell again, are de,
clareG retail dc aers.
O.. Distilers are required, as heretofore, te
pay ~ per centum on sales, and also 20 pei
centum on the value of all liquors distilled for
others. This refers exclusively to general dis
tllers, and not to distillers of fruit for ninety
days or less. The tax on dlstilers is declared
to be a lien on the still or stills, and upon tie
other articles and fixtures used, and shall have
priority over all other liens.
z. Twenty days are allowed registered per-
sons to make their quarterly returns, after the
expiration OF quarter, and payment of the tax
is required to bo made within such time as the
Collector shall designate; time not to be less
than ten, nor more than thirty days from date
of notice.
8. When the income on any manufacturing
or mining business, is derived from the proA
duction OF pig metal or bloom iron from the ore,
there shall be deducted the cost of labor, food
and necessary repairs.
9. When the farmer or planter shall fail to
deliver his taxes in kind, as required by law, he
Is required 70 pay five times the estimated val.
ue OF the portion not delivered, to be collected
in the manner heretofore provided.
10. Not only farmers, planters and grazers
are required to pay the tax in kind on slaught,
AAOSSt
ers hogs is required to pay the same, except such
persons as do not slaughter more than ESQ pounds
of net pork, and they are exempt.
IL. Every otficer, soldier, or seamen in the
military or naval service, or who may have
been discharged therefrom on account of wounds
or physical disability, and any widow of such
officer, soldier or seameD, or any head of a fam.
lily, who does n t own more than two cows and
calves, is exempted from the tax imposed on
neat cattle.
II. In Districts heretofore, or which may
hereafter be ascertained to be impracticable for
The collection OF taxes in kind, where Quarter
masters and Commissaries serving with troops
in the field, shall have collected or may Lereaf-
ter collect from producers any portion of the
tax in kind, the receipts of such officers shall be
held good to the producers against the collec-
ton of the money value of their tax, to the ex-
tent and,value OF such portions as may have
been or may hereafter be collected. Tax Col
lectors are directed to receive such receipts un-
der the oath of The tax payer in satisfaction of
the money value of tithes SO collected, proVid-
ed they are sati.6ed the same are genuine, and
to turn them over to the State Collector as so
much cash, and the State Collector will return
them to this Office.
Section 13 of the amended Act reqnires that
assessors OF the tax in kind shall hereafter be
trol.of, the War Department. Until such assess
ors are SO appointed and qualified, and notice
thereof given, the present assessors will contin-
ue to discharge /; Ii the duties of assessors of the
tax in kind, as well as of money taxes, as here
tofore.
13. The estimates of incomes and profits, and
the statements or bills for the amount of tax on
occupations, &c, ins tead of being sent to the
State Collector, as heretofore required, by sec
tion IA, Tax Act, shall be arranged and copied
into general list; a true copy of which shall
be sent to the S ate Coector,i in lien of the bills,
estimates and statements themselves.
IA. The salaries of State Collectors shall be
one tenth of one percent on the amount collect
ed in each State the salary in no case to be less
than So, 900, nor more than $4,000.
10. The assessors are required to make the
two general lists OF persons taxed, which have
been heretofore required of the District Collect>
ors.
16 All property, currency, scredits, income
and profits, and every article or object subject.
ed to taxation shall be estimated, valued and as
sessed at the value thereof at the time of assess,
ment, in Confederate Treasury notes.
II. The compensate ion of District Collectors
will hereafter be- five percent on the first twenty
thousand dollars collected and raid over, two
per cent on the nezs thirty thousand dollars col
ltCtc1A 6uQ pdlO OsOiy ObO PEA oCAe3 ou tASr AOAe
fifty thousand dollars, and one tenth of one per
cent, on all moneys collected and paid over, a.
boye the sum of one hundred thousand dol-
lars.
1S. Assessors shall be allowed eight dollars for
every day employed in making lists and assess.
ments, and eight dollars for every one hundred
taxable persons contained in the list as compile
ted and deliver. to the collector.
10. Referees under the Tax Act, shall be
paid for their ser vices five dollars day, while
so employed, and assessors and collectors are
empowered to compel the attendance of Witness
es by written summons, and to require their tes-
timony in any matter or Investigation IN refer
ence to the assessments and estimates of taxes,
and such witnesses are entitled to such compen-
sation as is allowed witnesses attending upon
courts of record in the State where they at
tend.
Payments to referees and witnesses, will be
made t,y the dis bursting clerk OF this office, up
on accounts certified as required by regula-
tons.
90. When personal goods or chattels distrain-
ed for tages, shsll be claimed by any person
other than the party for whose default the dis
traint is ma,e, the claimant shall be required tf
file with the officer making the dlstraint sn at
davit, stating distinctly the nature and e1tent 0
his claim; and then the right of property shal
be determined IS follows !:
The collector and claimant shall each select
disinterested freeholder OF the viclnage, Wn'
may call in a third in case of disagreement. !
the claimant shsll neglect or refuse to select
freeholder. the collector shall select two, wh'
shall proceed to decide the claim. Witnesse
NAV be introduced by either party, and th
dacision in each case shall be final and conclu