The tri-weekly journal. [volume] (Camden, S.C.) 1865-1865, 1865-01-02

and for the purpose OF collecting said tax, each
member Of Il Boardis hereby authorized to
draw bis order for said tag upon any producer
within the section assigned him, to b. deliver
ell to such person or persons as he may, be
named, and in such proportion as the Board
NAV deem inst and ~Hppcr-the order 10 Ie the
voucher for tic payment. In. sncl sections or
districts in which it shall appear that thaEe ;is
an excess Of provisions Or Manufactured articles
under this Act, ,.sich excess shall be Delivered
at such time and place as the Commissioners
shall order, after let, days notice. for the pur.
pose of being transported to either sections Or
districts of tic State :: Prouiaea, That no per.
SON. .sliall be required to deliver his produce at
a distance excccdifs twelve. miles from the
place of production. In the event that any
person liable shall fail or refuse to deliver the
amount of said tax on Tie urdes Of the Com
missioner within the t me pr scribed, the Com.
missioner in clarg ,or somc PRISON for HIM,
shall give information thereof. on oath to the
Chairman Of tile >Boare, who, on receipt Uf
such information, is thereby authorized, after
two days notice to the delinquent, to issue an
execution against tile Delinquent, directed to
the Sheriff Of the district, requiring him to
pyv and seize doubl. the amounted the a,ti-
clcs in kid for which the delinquent was lia-
bic, If to be found: ard if not. then to levy. and
collect of his goods and clattels three times the
amunnt Of ie-market value Of the tax in kind
SAID market value TO be- estil a;ed by the
Board, whose decision shall be final ;,, the cost
Of the proceedings to bepyid by the defaulter'
to be regulatnd hyy the fee bills for :;Ssherlfs
ri Sro,,, fI,fs
couIts Of law: Ptoeided, That ifany taxpayer
shall satisfy the Board; either his own oath
or by the testimony Of others, tbat prior to the
ratification of this Act he, the said taxpayer,
had consumed, or sowed, or said the whole
quantity of wheat which he may have raised
during tho year, then the sail taxpayer sh III
and NAV pay his wheat t,x by substituting corn
therefor Al the rate ola pound Of corn for
pound OF wheat.
SEC 4. That in all eases, where planters
have been or may be r.Gnircd by the Confeder-
a G or State authorities to deliver, on or before
lst of Jannari next, all th"ir surplus corn f,r
the use of the army, they shall he allowed to
commute with the Board for the corn due by
them at Confederate prices: P'1'sfded. They
satisfy-tfe Bd.-l that they have in good firth
furnished all their surplus corn rs aforesaid
prouided tuther, That trc Board thus com
PEELED to receive money in commntation shall
have the right to call upon the Commissary-
General of The State to obtain for the Board
from the Confederate Government the amount
of corn thus commuted for at the prices paid
by the Confederate Government.
SEC. s.. That for the purpose Of ascertain
ing and collecting the tax IN kind on pianlifac,,
tured goods mentioned in the first scc,cn Of
this Act, the Bonrds in the districts in which
surh manufactures may he situated, shall re-
qurc the owner or owners or person or per-
sons in charge Of such manufactures to deliver
to the said Boalds, on or before the lst Of Feb
ruary next. three per cent. in kind of all goods
taxed ip kind under tie first SECTION Of this
Act, which have been manufactured or pro-
d1ced at their respective establishments during
the year one thousand eight hundred and sixty.
four, or three per cent. in money on all money
due under the first section of this Act; ana, it
shall be the dnty of caoh Board to report to
the Slate Auditor the amount, kind, andauali-
ty Of such manufactured articles, and the
amount of moneys so received; and the said
Board slralLhod the articles receiyed.as tax in
kind subject to a distributor amongst the sew.
erar Boards, to be made by the State Auditor.
as hereinafter provided; and the Board shall
pay over to the State Auditor, the. money re-
ecived, which shall be held by himliable to dis
tribution, as hereinafter provided. In the
event that any manufacturer or manufacturing
company, or any other person or persons upon
whom. is levied this. tax in Kind for articles.
made or manufactured. shall full or. refuse to