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

ostrainf, an shdsv stating distinctly the nature and
exent OF This claim; and then the rght Of property
sael be determined a. follows:
Tbs collector and claimant shall each select disIn-
irssholoer Of the EeinaEe who may eai third
In case ef disagreement. II the claimant sha sleet
refuse 70 select rssholder the collector shah slset
two, who shall proceed 10 decide the claim gIfnsssss
may be introduced BY either party and the deeirou IN
each case shall be final and conclusive.
The referees and witnesses IN each case shall be pad
as before stated and any witness falling upon
the summons OF Tefarees N any case, Is sub set
penalty of hundred dollars, with costs whleh lie
eel ector is instructed 20 for In any cour.
tent jurisdiction.
81 The Secretary Of the Treasury Il authorized 70
dispense with the Of Individual Lists bills state
meHts Whsnever be shall deem it expedient to do So
and the commissioner Of tsxsz Is authorized under bis
direction TO device the manner and form Of making re-
aud estimRtsE Whenever aueh new form or plan
devised and adopted with rsfsrsLee TO any class Of
returns special instructions viii be issued 10 tax
& ficsrs, explanatory Of the same.
% Section OF the act gDendstorY- Of tbe ssssss
ment act provides thst II tbs ,rezsursr, ssslSssnt
trsasarer e tory of money Of the CoDfodsrRte
States any clerk In the ofics Of such treasurer az
tistant resaurer depository any collector Of axes
Eha prior 10 the lst Of January 1854 in he course
OF the lawful business Of saeh officer have received In
payment or deposit, in such office, any forged
eounteret treasury notes. snd shall eHtsb By prsof
10 the satisfaction OF the Secretary Of the Treasury
that the receipt Of such forged eouneTft treasury
notes not the result Of any wsut Of diligence
care and attention onhe part OF such officer. but
in good faith msaks, involving no fsuit on his part
the secretary Is invested with the power 10 relieve such
of1esr from liability. The proof contemplated by said
section, Ia sny tax collector has rsesived Ench
counterfeit notes. and is unable 10 trace them 20 the
person fron whom were received shall be made
IN writing, accompanied by the affidavit Of this e1lector
and transmitted to this office through the State sol
setor who Is required give his written opinion as
to the merits OF tae application for relief
%. Producers Of sweet potatoes in 1853 may make
eommutsiion by payment OF the money vslue thersof
at rates TO be xed OF tbs eommiooers under the i'm
pFessllsnt act TIE comnuts s,i-n viii be eoeelsd by
post quartsrmaers and Lot by the soieeors Of monsy
- A.. ..,,,,v-.-,,a tq.h r7.b-...-. ,5e, --fs-
that when cotton other property sdbae. taxation
in money, shall have been burued or Othsrwlss de-
stroyed by authority Of the Government before the
expiration Of the tine fixed by law for the payment
Of The tax thereonglths tax payer may Apply 20 the
district collector shall iaveStigste the facts
make report thereof 10 the State collector who nav
II ratified Of such destruction b Government authori
" remit the aid tax. II the tax IA Eny such case shall
have been paid IN advance it shall be refunded By the
Ststs collector and the tsxuRyer IN every such
when degided against him shall have the right Of ap-
peal the Secretary Of the Treasury, which appeal
shall be transmitted by the State collector, with his
views TO this Office. When the crop out Of which the
In kind s TO be paid has been taken destroyed
by the snemy the district colsetor may remit the tax
Ia whole or n part according 70 the extent OF the loss
sustained by the tax payer The facts In each eass
shall be reported TO the district collector and the rems-
sion shall not be valid until approved by him and in
ease the loss be Eusaned prior to assessment the asses
sor satisfactory proof thereof, may make deduction
therefore In proportion 10 ths lOsL
Ia practicable Districts the post quartermsssrs hold
ing and controlling tie estimate Of taxes in kind shall
whom the power Is conforrsd TO remit Bat In impTsc
ticsble districts where estimates have been turned
to the district collector Of money taxes he shall hsys
g The daily wages of detailed soldiers and other en-.
pOyees Of ths Government which are exempt from
stiOn Income, 6XteDds only TO persons who
ploved and paid By ths government and who DO no,
receive regular salary but only daily wages
20 The tenth Of tobacco shall be collected BY the
SCENTS appointed by the Secretary OF the Treasury and
ali tax ass s0rs shall transfer their estimates Of the to-
bacco, due from each person, specifying both quantity
and quality sSid agents or 10 suosgents taking ther
receipts therefor and shall also transmit copy tes
tmates to tbs chief Of the produce loan Office at Rich
mOud The shall also reqsire ststene al
from each farmer planter TO the different qualities
Of tobsceo raised by him, and shall due the
Confederate States Onetenth Of esch Of said qualities
which shall be sarsd sepa- atey IA bis estnEtss aEG
shall be delivered separately By ths farmer or planter
Tazss on Property, Money sad Crsdils under Ae
Of 7tA Of february, 1864, tsvyiRg additional
TaLcs.
q. The district collectors shall practicable
after being furnished with the necessary forms, send the
assessors throughout their respective districts inquire
affair and procure Of all taxable proper y, mon
eys effects in such distctH and all taxes due by any
person. eorpors tion eompsny or hrm taeren, ana "a
said assessors shall require G. ch tax payer 70 mike du
rsurn cath Of all articles or objects taxed BY section
one two and three Of the act Of II ebr lTy 1904
entitled Act 10 levy additional tax for tie comO
defence and support Of the Government, to-yvit:
j. Upon the value OF property zeal, personal an
mixed of every kind and description, and no eXsmptc
eent. shall be assessed levied and cole eted.
IL Upon the value Of gold and silver wares end plate
Jewels, jsweiry and watches, tax Of ten per ceHtuI
shall be assessed, levied and collected. The Vslae
the above property taxed under section shall be al
Ees ed the basis OF the market Value Of the
si property in the neighboIhood where assessed,
the year 1860 except land, slaves, cotton tobaec
purchased since the lst day OK January ls62 whei
the said land, slRves. cotton and tobacco shall b
assessed at the prce actually paid for the same By ID
owner
III On the value Of all shares or interests held In a
bank, banking eompsny association canal, nayign
iOD, importing and exporting, Insurance, msnufactur
ing, Telegraph, express railroad and dry dock com
panes and other joint stock companies of every kind
whether incorporated not hVe per cent tax shall bt
Es-essed levied and collected The value Of property
taxed uldsr section two Of said act and enumerated
under this head shall be assessed upon the basis C th
market value Of sncn properly an the neishoofnood
where assessed, In such currency as ay DC IN gsnera
there IN the purchase anG sale Of such properly 81
the time Of assessment that is the l7tb day Of Feb
rusTy, 1864
iV Upon he amount Of ali gold and silver coin
gold dust gold and silver bullion whether held by the
banks other corporations or individuals, Eve per
cent sha be levied and collected, and upon eli moneys
held sbroad, or upon the saount Of all bills Ct ex
change drawn therefor foreign countries, tax o
i've per cent shall be levied aud collected. Such TAI
upon money abroad to be assessed and collected &C
cordng to the value thereof AT the place where The
IS paid.
The tax upon gold and silver coin and gold dust, s1t
gold snd silver bullion, is FIVE per cent OF the amour
be pRd In kind out Of fbe thing taxed. That is
tar Of i've dollars In gold ID to be paid every hun
dred dollars in gold coin, etc. II the artics taxed b.
money held abroad, a bih Of exchange draw
therefor It shall be valued End assessed Et is vsus
Confedersts currency Ct The place where the tAx
Ipon the arnount OF an solvent credits. and Of a
5sDk bills and all Othsr Paper issued currency (ez
cept nOnntsreBt bearing OonfsderEte treasury notes
derived from which j. taxed tax Of i've per cent
shall be assessed and collected. This tax be paid
Confederate currency, and The credits. bank biis, an
other papers Issued money to be assessed par
eOrding to the amount exhibited on ihelr face.
The taxes on sll property, coin, money credits, bui
lion, soeks shares etc, before mentioned and laid 70
TIE year 1854 shall be assessed as on the day Of th
passage Of the and be due and collected tas Is
day OF june 1864 or as soon thereafter practicable
allowing extenEiJn Of ninety days west Of the Ml
sssippi river.
2s The mode and manner Of assessing said tax shsl
be ss olows Instead OF receiving the returns ndl
vdnnt sts as heretofore Dractieed each district col
leetor will be furnished by the State collector with thre
copies Of the tax digest IN book FORM with appropriate
headings and columns for all the subjects Of taxation
and the eauiyalsnt OF fourth book il looss sheets
the latter Of Whch will be sent him In advance Of tn
books Upon the receipt Of the sheets, be viii imme
dAtey place them In the hands Of the Of hi
district who shall proceed TO make the assessments
quiring each tax payer TO sign his to hs
nent nsving first been sworn according 70 the form
oath in these instructions prescribed, and the
shall certify to each sheet according to ihe form thsreO
The ASSESSOR shah transfer the sheets from tIms.
time, as they become led 10 the district collector Wh
shall .rsnscrbe them into Of the copies OF the ges
arranging the name Of the tax payers Ia Slphsbe Tics
orde and Afer the assessments are completed, and
tce given and time for hearing appeals has expired 81
cordn 10 law, the district collector shall proceed
collect tbs taxes the first day Of June 1864 and shs
furnish the commissioner of taxes and the State eOeeo
each with copy Of the tax book, Transcribed into th
other iwo copies OF thedigest furnished him. whe
copies shall be certified TO BY the assessor an
correct. So much Of the instructions Of 18th MAJ
1868 and Of AL subsequent nstrpctons as are Tot Il
consistent with the existing tax laws and il
applicable to the tax laws Of 1868. amended, a.
hereby declared 70 be ia full force.
Property Ezsmptsd By SsesiOn FIftA Of The As
The following exemptions under the act Of lTsh Eel
ruary 1854, laying additional taxes shall bo allowed
/ ths sssesssTs. 30 wit:
I Property Of each head OF family to the valus
$500 and for each minor child Of the family TO the fu
thor vsiue Of $780, and for each actually engage
II the Erray navy, who has died been killed n Il
military or naval service, and VINO was a member
the family when he entered the service furths
| sum OF $500.
IL Property Of the widow Of any officer, soldie
sailor marine, y ho may have died or been killed
the military naval service, where there Is no wi
1 han " off famiiv 10 thau min